Miracle-dz/UniFAR-FTUs huggingface dataset:
ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD

The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or Capability and, Arrogance factors, and Audit Committee as a moderating variable. Meanwhile, this research analyzes 49 manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2016-2018 as the research sample and conducts 149 observations by means of a purposive sampling method. The research finds out that Pressure, Opportunity, and Rationalization determine Financial Statement Fraud with respect to the existence or inexistence of moderation by the size of Audit Committee. Other factors (i.e., Capability and Arrogance) most likely are insignificant to Financial Statement Fraud. This research suggests that the corporate management should cautiously take into account the Pressure factor measured by financial stability, the Opportunity factor measured by effective monitoring, and the Rationalization factor measured by change in auditor. Those three aspects are highly significant to Financial Statement Fraud. Besides, the corporate management should also enhance the effectiveness of Audit Committee because this variable is able to magnify the effect of Pressure, Opportunity, and Rationalization factors on Financial Statement Fraud.
Protected niacin and chromium-enriched yeast effect in dairy cows under heat stress: behavioral parameters

The objective of this work was to supplement niacin and chromium in dairy cows under thermal stress. 46 lactating cows were used, distributed in the groups: niacin, chromium, niacin and chromium, and control. The dry and wet bulb temperatures were measured to calculate the temperature and humidity index, as well as the surface temperature of the fur. Milk production was computed during the experimental period. The frequencies of rumination, food and water intake, and leisure were also monitored. We conclude that niacin associated or not with chromium increased 1,26 L in milk production and improved the comfort of cows under moderate to severe heat stress.
Distribution of Earthquakes on a Branching Fault System Using Integer Programming and Greedy‐Sequential Methods

A new global optimization method is used to determine the distribution of earthquakes on a complex, connected fault system. The method, integer programming, has been advanced in the field of operations research but has not been widely applied to geophysical problems until recently. In this application, we determine the optimal distribution of earthquakes on mapped faults to minimize the global misfit in slip rates for multifault ruptures. Integer programming solves for a decision vector composed of every possible location that a sample of earthquakes can occur on every fault, subject to slip rate uncertainty constraints. Step over connections are straightforward to include, whereas branching fault connections are not. To include branching ruptures, we distinguish between individual multifault rupture paths, as opposed to formulating the integer programming problem based on individual faults as in previous studies. The new method is applied to the complex fault system in the San Francisco Bay Area as a case study. Results from the integer programming method are compared to those from a local optimization method, termed the greedy‐sequential method. Several experiments using these two methods indicate that shape of the on‐fault magnitude distributions and which branching faults are involved in multifault ruptures depend on how much emphasis is placed on fitting the target slip rate. In cases where the underlying data are not strong enough to warrant chasing the target slip rate, it is better to focus on the distribution of feasible results that better represents the uncertainty in the solutions imposed by the data.
Chromatographic analysis and physicochemical evaluation of the essential oil of Bauhinia monandra Kurz flowers

The study of chromatographic techniques, classical and modern, describes the simplicity and, at the same time, the advances that this area has undergone in recent years in quality scientific research and also in learning in undergraduate and postgraduate courses around the world. This paper investigate a characterization by thin layer chromatography (TLC) and gas chromatography coupled with mass spectrometry (GC-MS), as a method developed by graduate students that involve a combination of a classic and modern technique, as well as results about the physicochemical properties of the essential oil of Bauhinia monandra flower. Essential oil was extracted by Clevenger, the TLC was performed in different eluents and developers, and thus the retention factors (Rfs), and the chemical profile by GC-MS were obtained. The essential oil of the flowers showed a yield of 0.06%, positive solubility in ethanol 70%, refractive index of 1.3621, optical rotation of +36. 4αD and relative density of 0.941 g mL-1 at 20 °C. In the TLC analysis 18 Rfs were observed after the use of different developers, with the predominant class of oxygenates compounds. In the GC-MS analysis, 7 compounds were observed, being two majorities, characterized as panaxene with 20.51% and the α-guaiene with 33.39%. The essential oil of B. monandra flower showed a predominance of 70.22% of sesquiterpenic compounds. The allied techniques, classic and modern, demonstrated different ways of evaluating the essential oil through its chemical composition, both techniques showed high efficiency and precision, in addition was an appropriate project developed by postgraduate students.
Interbank Relations, Environmental Uncertainty, and Corporate Credit Access in China

ABSTRACT We hypothesize that informal bank networks influence corporate credit access in China. Our sample comprises a panel of 515 corporations listed on China's stock exchanges with a total of 1,052 firm-year observations, holding a total of 7,009 major bank loans from 183 distinct banks between 2007 and 2012. Results support the hypothesis that closure in bank networks facilitates credit access. We further show that the positive closure-performance association offers fewer advantages if financial markets and the legal infrastructure are relatively well developed. Our findings contribute to an emergent literature examining how informal networks can productively substitute weak formal institutions, and how the interplay between informal networks and network embeddedness shapes individual and corporate strategies.
TRENDS IN DEVELOPMENT OF WOMEN’S TRIPLE JUMP DISCIPLINE

: This publication analyses the dynamics of results in the women’s triple jump in world championships. Based on the results achieved in the last World Outdoor Championship, we analysed the anthropometric characteristics of the finalists, as well as the individual components of the technique and their correlations. This allowed us to determine the current development of the triple jump discipline for woman in the pre-Olympic year.
Electrodeposition of palladium-indium alloy from ammoniacal citrate electrolyte

A metallurgically-produced palladium-indium alloy has a number of unique properties. If an ammoniacal tartrate electrolyte is used to precipitate a Pd-In alloy, in time a precipitate of indium hydroxide is formed, leading to changes in the composition of the electrolyte and deposited alloy. The authors investigate the possibility of producing the alloy electrolytically from an ammoniacal citrate electrolyte.
ANALYZING THE IMPACT OF GENDER INEQUALITY ON ECONOMIC DEVELOPMENT IN PAKISTAN: ARDL BOUND TEST COINTEGRATION ANALYSIS

This research explores the issue of gender discrimination and offers its solutions with reference to Pakistani context. A time series data from the period of 1990 to 2016 was used in this study. Dependent variable is GDP growth rate whereas independent variables are gender inequality index (GII), term of trade (TOT), literacy rate (Lit), interest rate (CMR), inflation (wpi) and female access to higher education (HE). For time series we check stationarity of data by employing unit root test which showed that series have mixed level interrogation, so, ARDL technique for best possible estimation. This has highlighted the long run relationship between inequality and economic growth in Pakistan. The results indicate that gender inequality and economic growth are inversely related to each other. Further results revealed that Literacy rates, Interest rate and inflation rate are negatively and significantly related to economic development while female access to higher education was found to have positive and significant impact while terms of trade have negative and insignificant impact on economic development.
Dilepton measurements with the ALICE experiment at the LHC

The production of low-mass dielectrons and dimuons is a powerful tool for the understanding of the properties of the quark–gluon plasma (QGP) created in ultra-relativistic heavy-ion collisions. Since such pairs do not interact strongly and are emitted during all stages of the collisions, they provide information about the full time evolution and dynamics of the medium created. Measurements in pp and p–Pb collisions are the necessary reference for heavyion studies. In addition, they can be used to extract charm and beauty cross sections. In this contribution, we present the latest measurements of e + e − and µ + µ − pair production in pp, p–Pb and Pb–Pb collisions performed by ALICE at different energies.
Studying to Fail: The Relationship Between Stress and Memory and the Implications for Students

This paper reviews current literature on the topics of stress and memory, and examines their relationship while emphasizing potential implications for students. The discussion begins with the underlying processes of the stress response and the impact that has on memory, with a focus on stress-induced retrieval impairment. Retrieval-induced forgetting is discussed with consideration of findings by Koessler et al. (2009) that stress has an inhibitory effect on the process. Variables that influence susceptibility to memory impairment, namely low extraversion (Law et al., 2012) and low arousal level of material (Buchanan et al., 2006; Goldfarb et al., 2019), are considered alongside suggestions for better study practices. Research is explored that demonstrates the effectiveness of retrieval practice as a defence against stress-induced retrieval impairment, and students are advised of the benefits that utilizing this practice may bring (Smith et al., 2018; Smith et al., 2016).
Microstructure and Mechanical Strength of Attritor-Milled and Spark Plasma Sintered Mg-4Y-3Nd Alloy

Gas-atomized powder of an Mg-4Y-3Nd magnesium alloy was attritor-milled at room temperature in an argon atmosphere for two time periods—1.5 and 5 h. Subsequently, the gas-atomized powder as well as both of the milled powders were spark plasma sintered at four temperatures, 400, 450, 500, and 550 °C, for 3 min. The effect of the milling on the powder particles’ morphology and the microstructure of the consolidated samples were studied by advanced microscopy techniques. The effect of the microstructural changes, resulting from the pre-milling and the sintering temperature, on the mechanical strength was investigated in compression along and perpendicular to the sintering load direction. Both the compression yield strength and ultimate compression strength were significantly affected by the grain size refinement, residual strain, secondary phase particles, and porosity. The results showed that attritor-milling imposed severe deformation to the powder particles, causing a significant grain size refinement in all of the consolidated samples. However, 1.5 h of milling was insufficient to achieve uniform refinement, and these samples also exhibited a distinctive anisotropy in the mechanical properties. Only a negligible anisotropy and superior yield strength were observed in the samples sintered from 5 h milled powder, whereas the ultimate strength was lower than that of the samples sintered from the gas-atomized powder.
Validation study of three-dimensional scanning of footwear impressions

ABSTRACT Three-dimensional impressions are typically photographed and cast for further comparison when reference items become available to investigators. Three-dimensional scanning has been proposed as a more time-efficient and objective, less destructive method for footwear impression analysis. This project sought to acquire repeat scans of outsole footwear impressions and corresponding shoes at high resolutions to investigate the precision and accuracy of 3D scanning on footwear and impressions. Impressions were created using three footwear types representative of footwear encountered in casework. Scans of impressions were created using the Artec Spider structured-light scanner. Calculations of the statistical variability between scans were carried out using the CloudCompare software package. The distance between corresponding points within the impression tested for precision (n = 6) averaged 0.45 mm, σ 0.29 mm. When comparing the impression to the reference shoe, the distance between corresponding points averaged 2.41 mm, σ 1.98 mm. The maximal differences within the scans were at the toe of the shoe and may be due to flexion, as well as damage to the soil around the edges of the impression. This research has validated the hardware and software used to acquire data from a 3D impression and from the reference item that produced the trace.
A Critical Evaluation of DNA analysis for Palaeopathological Research

This research essay critically evaluates the application of DNA analysis to current palaeopathological Research. The history of DNA analysis for the field of Palaeopathology is described, key components of the analysis are explained, and the basic limitations of the technique are explored. Applications of DNA analysis to differentiate diseases, explore disease origin, and understand how diseases interacted with other diseases in the past. The paper concludes that DNA analysis has become a key component of Palaeopathological Research which is best used in conjunction with other analytical techniques.
TOYS FOR THE BOYS, TOOLS FOR THE GIRLS? GENDER AND MEDIA USAGE PATTERNS IN HIGHER EDUCATION

Since the introduction of digital media the fear of women being left out of the virtual world is expressed in various contexts. With the aim to establish if these gender differences still exist and, if they do, what form they take this paper investigates the use of digital media by male and female higher education students. 1,327 students enrolled at German higher education institutions completed an online questionnaire concerning the digital devices that they own or have access to, and their usage of media and e-learning tools and services for their learning. Using multivariate analysis, the study indicates that male students show higher acceptance values for more general web tools higher than female students, but when it comes to e-learning related tools women show higher acceptance values for a lot more different tools and services than men. The findings indicate that differences in media usage patterns between male and female students are not a question of having access, but of the attitude toward and the reasons for using digital media, and that the mentioned fear of women being left out did not come true.
Structural Evolution at the Northeast North German Basin Margin: From Initial Triassic Salt Movement to Late Cretaceous‐Cenozoic Remobilization

In this study, we investigate the regional tectonic impact on salt movement at the northeastern margin of the intracontinental North German Basin. We discuss the evolution of salt pillows in the Bay of Mecklenburg in the light of thick‐ and thin‐skinned tectonics, including gravity gliding, and differential loading using seismic imaging. Stratigraphic and structural interpretation of a 170 km long, multichannel seismic line, extending from the Bay of Mecklenburg to northeast of Rügen Island, incorporates well information of nearby onshore wells. This new high‐resolution seismic line completely images the stratigraphic and tectonic pattern of the subsurface, from the base of the Zechstein to the seafloor. Our analysis reveals that subsidence during Late Triassic to Early Cretaceous at the northeastern basin margin was associated with transtensional dextral strike slip movement within the Trans‐European Suture Zone. We reinterpret the Werre and Prerow Fault Zones west of Rügen Island as an inverted, thin‐skinned normal fault system associated with the formation of the Western Pomeranian Fault System. Salt movement in the Bay of Mecklenburg was initiated in the Late Triassic and lasted until the Early Jurassic. A second phase of salt pillow growth occurred during the Coniacian until Cenozoic and correlates with compression‐related regional basin inversion due to the onset of the Africa‐Iberia‐Europe convergence. Thin‐skinned extensional initialization of salt pillow growth and compressional salt remobilization explains salt pillow evolution in the Bay of Mecklenburg. Additionally, we discuss an impact of gravity gliding on salt pillow evolution induced by basin margin tilt.
Commuting and the Motherhood Wage Gap: Evidence from Germany

In the present study, we analyze how childbirth-related changes in commuting contribute to the motherhood wage gap, which in turn accounts for a large part of the gender pay gap. Derived from human capital theory and job search theory, we examine various mechanisms that might explain why reduced commuting distances after childbirth come along with wage reductions for mothers. The empirical analyses are based on data from the German Socio-Economic Panel (GSOEP) 2001–2017, which are analyzed within a fixed effects (FE) panel framework (n = 41,111 observations from 7183 persons). Firstly, the results show that the transition to first parenthood is associated with a 33% decrease in the commuting distance of women, while the transition to fatherhood has no effect. Secondly, mothers who substantially reduce their commuting distance after the transition to parenthood (who amount to 30% of all mothers in our sample) show an increased wage penalty (−18.4%), compared to mothers who do not reduce their commuting distance (−8.7%). Accordingly, 23% of the motherhood wage penalty can be attributed to wage losses related to the reduction in commuting distance. Thirdly, wage penalties for mothers who change to a job closer to their place of residence can be partly explained by the loss of firm-specific human capital. In addition, the wage penalty for commuting is a consequence of women taking jobs that are less suited to their skills profile and moving to smaller companies.
Genetic variability in the Physconia muscigena group (Physciaceae, Ascomycota) in the Northern Hemisphere

Abstract The principal goal of our study was to test whether ecologically and chemically different populations of lichens in the Physconia muscigena group belong to a single, or multiple, species. We used sequence data from three markers (ITS rDNA, mtSSU rDNA and TEF1-α) for the reconstruction of phylogenetic trees based on a sampling of mostly European and Canadian populations of P. muscigena (Ach.) Poelt, P. muscigena var. bayeri (Nádv.) Poelt and P. isidiomuscigena Essl. In addition, we sought any possible geographical or ecological trends among chemotypes and haplotypes. Results show that: 1) sequence data of ITS rDNA and TEF1-α show large genetic variation in the Physconia muscigena group, which does not correlate with geographical distribution or thallus chemistry; 2) Physconia muscigena var. bayeri and P. isidiomuscigena appear undifferentiated with P. muscigena in our phylogenetic trees, and the three species cannot be distinguished on the basis of ITS rDNA, mtSSU rDNA and TEF1-α sequences. We therefore synonymized Physconia muscigena var. bayeri with P. muscigena and we recombine P. isidiomuscigena as a variety of P. muscigena.
Challenges and Solutions for Non-Timber Forest Product Businesses in Finland–An Application of the SODA Analysis

This study aims to present a holistic image of the strategic development needs and potential solutions within the Finnish non-timber forest product (NTFP) business sector and demonstrate a new hybrid methodology for collaborative strategy formulation. The perceived challenges and solutions were collected with the 635 group-working method in a nationwide series of NTFP actor workshops. The analysis applied the Strategic Option Development and Analysis (SODA) approach and the formal network analysis. Business actors emphasised two complex and interrelated aims of development at the core of the business activity: (1) to improve the profitability of the NTFP business and (2) to facilitate the growth of the sector. The present bottleneck is perceived in the raw material acquisition and productising, and many wider development themes, such as business logic and sustainability, received little attention.
Amino acid profile, pasting, and sensory properties of croissant snacks produced from wheat‐fermented Bambara flour

Croissants are wheat flour‐based delicious bakery products that are usually consumed as part of breakfast or lunch meals. In this study, fermented bambara groundnut was used to supplement wheat flour in the following ratios (5:95%; 10:90%; 15:85%; 20:80%, and 25:75%, respectively) to produce croissant snacks. The results of the functional properties of the flour blends revealed an increase in water absorption capacity (81–92%) and bulk densities (0.81–1.20 g/cm3) with an increased added ratio of fermented Bambara flour. Contrarily, increasing the Bambara groundnut in the blend resulted in the decreased oil absorption capacity (70–63%) and the swelling capacity (0.75–0.4%). The pasting characteristics data revealed an increase in pasting temperature and setback viscosity and a decrease in peak, breakdown, and final viscosities, as well as trough and peak time with an increase in the addition of fermented Bambara flour. Proximate composition of the croissant showed an increase in protein, fiber, ash, moisture, and fat content and a decrease in carbohydrate content. Physical properties data showed an increase in loaf weight but a decrease in loaf volume and specific volume of the snacks. The amino acid profile showed an increase in the amount of essential amino acids in the enriched croissants (28.66/100 g protein) compared with the control sample (24.05/100 g protein). The sensory attributes obtained for the croissants showed that the products were highly acceptable by the panelists. Hence, the affirmation that the acceptable quality and high nutritional croissants could be produced from wheat‐fermented Bambara groundnut flour blends.