Miracle-dz/UniFAR-FTUs huggingface dataset:
Effects of Auditor’s Independence and Rotation on the Quality of Audit in Sierra Leone

As Sierra Leone attempts to recover from the past excruciating economic downturn, it is essential to preserve investors' faith in the capital market by conducting excellent audits and providing truthful financial reporting. However, it is unclear how auditor independence, rotation, and audit quality relate to one another in Sierra Leone. In Sierra Leone, the relationship between independence, rotation, and audit quality will be thoroughly and in-depth examined in this study. The study’s main objective is to know the effects of auditor independence and rotation on the quality of audits in Sierra Leone. Its specific objectives are the effects of auditor rotation on the quality of audits, the reasons behind the lack of auditor independence in Sierra Leone, the relationship between auditors’ independence and Audit Quality, and the reasons for the voluntary rotation of auditors in Sierra Leone. The respondents of the research were auditors in the audit services in Sierra Leone. And the data were analyzed using SPSS. The research results show that auditor rotation is perceived to enhance audit quality, and there is a significant link between auditors' independence and audit quality. The lack of auditor independence in Sierra Leone is primarily due to their financial interests in clients' companies, resulting in conflicts of interest additionally, the absence of a code of ethics and the voluntary nature of auditor rotation contribute to the lack of independence. The study emphasizes the crucial role of auditor competence and independence in ensuring audit quality. It re recommended that Auditor rotation be implemented in Sierra Leone to improve auditor independence, enhance the quality of audits, and establish and provide a comprehensive code of ethics for auditors in Sierra Leone.
A Community Based Cross Sectional Study of Healthcare Workers on Non-Governmental Organizations’ Response Towards the Covid-19 Vaccine in Klang Valley

The Covid-19 infected countries had executed several measures but could not exterminate the infection. Finally, vaccines became the solution but still there were lack of positive knowledge towards the vaccines. Therefore, the importance of this study among the healthcare workers was to raise awareness, knowledge, and perception on vaccine among public. It was conducted among 294 participants from healthcare workers employed by Non-governmental Organizations in Klang Valley via questionnaires. Average of 93.2% of participants willing to get vaccinated. In terms of socio-demographic, significant difference was only found on age, race, educational level, and working zone. The average prevalence of knowledge and awareness on getting vaccinated was higher among those encountered Covid-19 patients (52.9%) compared to those did not (45.9%). The majority participants had positive perception on vaccine and only numerous participants had concern towards the safety, efficacy, and side effects of vaccine. Overall, findings showed the healthcare workers have better knowledge, awareness, and perception towards Covid-19 vaccine.
Higher levels of Hepatocyte Growth Factor (HGF) in human seminal plasma in comparison with blood plasma and negative association with several motile sperm cells

Context: Semen is a complex fluid with many functions, some of them well-known, others more obscure. Aims: The aim of this study was to investigate the levels of Hepatocyte Growth Factor (HGF) in human seminal plasma in comparison with blood plasma levels. Methods: HGF concentrations were measured in seminal plasma from 40 men utilizing commercial ELISA kits. Blood plasma from 40 healthy blood donors served as a comparison group. Results: Median seminal plasma HGF was approximately five times higher than the levels found in blood plasma (5717.5 pg/mL vs. 1124.6 pg/mL). There was a negative correlation between HGF values in seminal plasma and the number of sperm cells. Conclusion: The study shows that seminal plasma contains high levels of HGF and that HGF binds to prostasomes. Male HGF can thus reach the female reproductive tract during unprotected sexual intercourse. Further studies are warranted to evaluate the effect of this on fertility.
Conservation of Markers and Stemness in Adipose Stem and Progenitor Cells between Cattle and Other Species

Adipose stem and progenitor cells (ASPCs) have been isolated from humans and animals for use in regenerative medicine and therapy. However, knowledge of ASPCs in other species is limited. Particularly, ASPCs in livestock are expected to enhance the fat content and meat composition. In this study, we isolated bovine ASPCs using cell surface markers. Specifically, we focused on ASPC markers in humans and experimental animals, namely CD26, CD146, and CD54. Stromal vascular fraction cells from bovine fat were separated using flow cytometry before primary culture. We evaluated the self-renewal and adipogenic potential of each fraction. We identified four cell populations: CD26−CD146+CD54+, CD26−CD146+CD54−, CD26−CD146−, and CD26+CD146−. Among them, the CD26−CD146+ fraction, particularly CD54+, demonstrated the properties of preadipocytes (PreAs), characterized by slow proliferation and a high adipogenic capacity. In conclusion, we could collect and characterize possible PreAs as CD26−CD146+CD54+ or CD26−CD146+CD54−, which are expected for in vitro bovine adipogenic assays in the future.
The Effect of Project-Based Learning on Students’ Attitude Towards English Classes

The purpose of this research is to define the effect of project- based learning on students’ attitude towards English classes. The study group of the research consisted of 51 students attending grade 10 at an Anatolian high school in the Western Black Sea region of Turkey. In the quantitatively designed research, the “control group pre-test– post-test design”, one of the experimental designs, was applied. The “Scale of Attitude towards English Classes” was used as the data collection tool. The scale consists of 20 items and three sub-dimensions. The research data were compared by applying the Mann Whitney U test and the Wilcoxon Signed-Rank Test, calculating the standard deviation value and arithmetic average on the SPSS22 program. Results of the research indicate that there was a significant difference between the experimental group’s pre-test and post-test scores in favour of the post-test. There was a significant difference between the experimental and control groups’ post-test results in favour of the experimental group.
Utility‐based shortfall risk: Efficient computations via Monte Carlo

With the development of financial risk management, the notion of convex risk measures has been proposed and has gained increasing attentions. Utility‐based shortfall risk (SR), as a specific and important class of convex risk measures, has become popular in recent years. In this paper we focus on the computational aspects of SR, which are significantly understudied but fundamental for risk assessment and management. We discuss efficient estimation, optimization, and sensitivity analysis of SR, based on Monte Carlo techniques and stochastic optimization methods. We also conduct extensive numerical studies on the proposed approaches. The numerical results further demonstrate the effectiveness of these approaches.
Physical bounds for antenna radiation efficiency

Small volume, reduced conductivity and high frequencies are major imperatives in the design of communications infrastructure. The radiation efficiency $\eta_r$ impacts on the optimal gain, quality factor, and bandwidth. The current efficiency limit applies to structures confined to a radian sphere $ka$ ($k$ is the wave number, $a$ is the radius). Here we present new absolute limits to $\eta_r$ for arbitrary antenna shapes based on $k^2S$ where $S$ is the conductor surface area. For a dipole with an electrical length of $10^{-5}$ our result is four orders of magnitude closer to the analytical solution when compared with previous bounds on the efficiency. The improved bound on $\eta_r$ is more accurate, more general, and easier to calculate than other limits. It is based on the total surface area of the conductors and provides greatly improved estimations for electrically small radiators. We also predict the maximum radiation efficiency of structures with infinitely thin materials. The work is of great benefit to antenna designers assessing new materials such as graphene and conductive polymers.
Corrosion Resistance of Zinc and Zinc-Aluminum-Magnesium Coatings in Atmosphere on the Territory of Russia

Zinc-coated carbon steel is commonly used in the construction of buildings, infrastructure objects such as roads and bridges, automotive production, etc. Coatings based on zinc-aluminum-magnesium alloys that may have better corrosion resistance than zinc have been developed. The coatings made of the new alloys have been available on the market for a shorter period of time than conventional zinc coatings. This paper presents data on the corrosion resistance of zinc and zinc-aluminum-magnesium coatings on carbon steel obtained by tests in four locations in Russia with marine and non-marine atmospheres. Four one-year exposures at the beginning of each season and two-year tests were performed. It is shown that the corrosion resistance of the coatings depends significantly on the beginning of the exposure. The categories of atmosphere corrosivity in relation to the coatings were determined at each location. Based on the dose–response function (DRF) for zinc developed for the territory of Russia, DRFs for the coatings were obtained. A match between the categories of atmosphere corrosivity determined by the first-year corrosion losses and estimated from the values of corrosion losses calculated using the DRF is shown. Based on the data of two-year tests, the variation in the corrosion rate over time is obtained. The corrosion rates of the coatings in the territory of Russia are compared to the corrosion rates of coatings observed in various locations around the world. An approximate estimate of the service life of the coatings at the test sites is given.
Treatment Outcome of Jaundice and Its Associated Factors Among Neonates Treated in Neonatal Intensive Care Unit of Comprehensive and Specialized Hospitals of Southern Nations Nationalities and Peoples Region, Ethiopia 2022

Introduction Jaundice is a common problem that affects up to 50–60% of full-term babies and 80% of preterm babies. It is a benign condition, but sometimes it can cause profound complications and eventually death. Identifying the treatment outcome of jaundice and the factors affecting it is crucial to preventing the death associated with it. Objective To determine the treatment outcome of jaundice and its associated factors among neonates treated in neonatal intensive care unit of comprehensive and specialized hospitals of SNNPR, Ethiopia, 2022. Methods An institution-based retrospective follow up study was conducted from April 2018 to April 2022. The data was checked for completeness and then entered into Epi-data version 4.6 and exported to STATA version 17. The results were presented in frequencies and percentages for categorical variables as well as mean and median for continuous variables. A binary logistic regression model was used to estimate the effect of an independent variable and the outcome variable. Results A total of 423 charts were reviewed, and 416 (98%) were included in the final analysis. Almost 91.3% (95% CI: 88.2, 93.7) of neonates had improved. Factors significantly associated with the treatment outcome were: residence (AOR = 0.36, 95% CI: 0.2, 0.8); origin of admission (AOR = 0.35, 95% CI: 0.2, 0.8); gestational age (AOR = 0.26, 95% CI: 0.1, 0.8); and total serum bilirubin level (AOR = 0.40, 95% CI: 0.2, 0.9). Conclusion and Recommendation Improvement was lower compared to other low and middle-income countries; more emphasis should be given to improving treatment outcomes in hospitals.
Analytical approximations for effective relative permeability in the capillary limit

We present an analytical method for calculating two‐phase effective relative permeability, krjeff , where j designates phase (here CO2 and water), under steady state and capillary‐limit assumptions. These effective relative permeabilities may be applied in experimental settings and for upscaling in the context of numerical flow simulations, e.g., for CO2 storage. An exact solution for effective absolute permeability, keff , in two‐dimensional log‐normally distributed isotropic permeability (k) fields is the geometric mean. We show that this does not hold for krjeff since log normality is not maintained in the capillary‐limit phase permeability field ( Kj=k·krj ) when capillary pressure, and thus the saturation field, is varied. Nevertheless, the geometric mean is still shown to be suitable for approximating krjeff when the variance of ln⁡k is low. For high‐variance cases, we apply a correction to the geometric average gas effective relative permeability using a Winsorized mean, which neglects large and small Kj values symmetrically. The analytical method is extended to anisotropically correlated log‐normal permeability fields using power law averaging. In these cases, the Winsorized mean treatment is applied to the gas curves for cases described by negative power law exponents (flow across incomplete layers). The accuracy of our analytical expressions for krjeff is demonstrated through extensive numerical tests, using low‐variance and high‐variance permeability realizations with a range of correlation structures. We also present integral expressions for geometric‐mean and power law average krjeff for the systems considered, which enable derivation of closed‐form series solutions for krjeff without generating permeability realizations.
Typology of the flow structures in dividing open channel flows

ABSTRACT This paper aims at describing two different recirculation structures observed both numerically and experimentally in the lateral branch of a dividing open channel flow with identical downstream weirs. The flow conditions leading to each identified recirculation structure are also investigated. The first recirculation pattern is a classic two-dimensional closed recirculation, typically described in the literature. The second one is a three-dimensional helix-shaped recirculation that differs from the first one notably regarding the streamline behaviour. We show that the occurrence of each structure of recirculation can be predicted by means of the Froude number and the aspect ratio in the upstream channel of the bifurcation.
Validity of activity wristbands for estimating daily physical activity in primary schoolchildren under free-living conditions: School-Fit study

Introduction The use of activity wristbands to monitor and promote schoolchildren's physical activity (PA) is increasingly widespread. However, their validity has not been sufficiently studied, especially among primary schoolchildren. Consequently, the main purpose was to examine the validity of the daily steps and moderate-to-vigorous PA (MVPA) scores estimated by the activity wristbands Fitbit Ace 2, Garmin Vivofit Jr 2, and the Xiaomi Mi Band 5 in primary schoolchildren under free-living conditions. Materials and methods An initial sample of 67 schoolchildren (final sample = 62; 50% females), aged 9–12 years old (mean = 10.4 ± 1.0 years), participated in the present study. Each participant wore three activity wristbands (Fitbit Ace 2, Garmin Vivofit Jr 2, and Xiaomi Mi Band 5) on his/her non-dominant wrist and a research-grade accelerometer (ActiGraph wGT3X-BT) on his/her hip as the reference standard (number of steps and time in MVPA) during the waking time of one day. Results Results showed that the validity of the daily step scores estimated by the Garmin Vivofit Jr 2 and Xiaomi Mi Band 5 were good and acceptable (e.g., MAPE = 9.6/11.3%, and lower 95% IC of ICC = 0.87/0.73), respectively, as well as correctly classified schoolchildren as meeting or not meeting the daily 10,000/12,000-step-based recommendations, obtaining excellent/good and good/acceptable results (e.g., Garmin Vivofit Jr 2, k = 0.75/0.62; Xiaomi Mi Band 5, k = 0.73/0.53), respectively. However, the Fitbit Ace 2 did not show an acceptable validity (e.g., daily steps: MAPE = 21.1%, and lower 95% IC of ICC = 0.00; step-based recommendations: k = 0.48/0.36). None of the three activity wristbands showed an adequate validity for estimating daily MVPA (e.g., MAPE = 36.6–90.3%, and lower 95% IC of ICC = 0.00–0.41) and the validity for the MVPA-based recommendation tended to be considerably lower (e.g., k = −0.03–0.54). Conclusions The activity wristband Garmin Vivofit Jr 2 obtained the best validity for monitoring primary schoolchildren's daily steps, offering a feasible alternative to the research-grade accelerometers. Furthermore, this activity wristband could be used during PA promotion programs to provide accurate feedback to primary schoolchildren to ensure their accomplishment with the PA recommendations.
Horticultural therapy for stress reduction: A systematic review and meta-analysis

Introduction Horticultural therapy has been increasingly accepted as a non-pharmacological stress reduction treatment. Previous studies have demonstrated its therapeutic effects, with the effect varying according to the populations, settings, and interventions of horticultural therapy. This study aimed to provide a comprehensive review of the current literature regarding the effectiveness of horticultural therapy in reducing stress. Methods We selected databases including PubMed, Cochrane Library, Embase, Web of Science, China National Knowledge Infrastructure, and VIP Data as our data source, and the original search was completed in January 2023. Results Our results showed significantly increased effects of horticultural therapy on psychological indicators compared to a control group, but an insignificant effect on physiology indicators. The result of the subgroup analysis demonstrated that the stress-reducing effects of horticultural therapy were related to the characteristics of the population and indoor and virtual areas were the most effective setting for horticultural therapy. At the same time, a total duration of 100–500 minutes provided better effects of stress reduction. Discussion We also developed a theoretical framework based on a “Participants-Settings-Interventions” structure for horticulture therapy in terms of its stress-reduction effects, to provide a reference for future horticultural therapy activities.
Propagation of polarised mechanical waves in an anisotropic medium

During propagation in an anisotropic medium, linearly polarised light in general becomes elliptically polarised. One can detect the polarisation state of the transmitted light, but not the evolution of the polarisation state during the propagation inside the material. We present a mechanical model where this evolution can be observed. The anisotropic medium is modelled by a series of coupled anisotropic oscillators. An oscillator consists of a bead hanging on an elastic string, and is coupled to neighbouring oscillators with stronger springs. When the system is excited in the plane perpendicular to the springs, the trajectories of the oscillating beads indicate the polarisation state of the excitation at their respective positions. We analyse the model analytically, numerically and experimentally.
A Mild Dose of Aspirin Promotes Hippocampal Neurogenesis and Working Memory in Experimental Ageing Mice

Aspirin has been reported to prevent memory decline in the elderly population. Adult neurogenesis in the hippocampus has been recognized as an underlying basis of learning and memory. This study investigated the effect of aspirin on spatial memory in correlation with the regulation of hippocampal neurogenesis and microglia in the brains of ageing experimental mice. Results from the novel object recognition (NOR) test, Morris water maze (MWM), and cued radial arm maze (cued RAM) revealed that aspirin treatment enhances working memory in experimental mice. Further, the co-immunohistochemical assessments on the brain sections indicated an increased number of doublecortin (DCX)-positive immature neurons and bromodeoxyuridine (BrdU)/neuronal nuclei (NeuN) double-positive newly generated neurons in the hippocampi of mice in the aspirin-treated group compared to the control group. Moreover, a reduced number of ionized calcium-binding adaptor molecule (Iba)-1-positive microglial cells was evident in the hippocampus of aspirin-treated animals. Recently, enhanced activity of acetylcholinesterase (AChE) in circulation has been identified as an indicative biomarker of dementia. The biochemical assessment in the blood of aspirin-treated mice showed decreased activity of AChE in comparison with that of the control group. Results from this study revealed that aspirin facilitates hippocampal neurogenesis which might be linked to enhanced working memory.
The when and how of psychological Capital’s upward contagion effect: Exploring through a cross-cultural lens

The underlying mechanisms through which psychological capital (PsyCap) spreads upward (from followers to leaders) have largely gone unstudied. As such, the focus of this article is to develop some of the theoretical underpinnings of how followership influences leader PsyCap and importantly, highlighting the possible boundary conditions involved in this spread. Specifically, we draw from the resource theory to speculate followers' leader-specific relational models, positive behaviors and LMX as the mechanisms serially underlying PsyCap’s upward contagion effect. Research propositions derived from the conceptual framework are presented. Implications for cross-cultural leadership and future research agenda conclude the article.
Angiogenesis and Lymphangiogenesis in Medulloblastoma Development

Simple Summary The therapeutic strategy against medulloblastoma (MB) is based on accurate diagnosis of the pathology, monitoring after surgery, treatment of advanced forms and adaptation of treatment in the event of recurrence. The aim is to propose effective therapies at diagnosis, to adapt first-line treatments according to the severity of the disease and to offer equally effective treatments in the event of a relapse. MB current therapeutic regimens are heavy and lead to severe disabilities (paralysis, speech impairment, etc.). Identifying the severity of MB at the time of diagnosis can reduce the intensity of treatment and limit its disabling effects. MB recurrences (about 30% of patients) result in MB metastasis and are usually fatal. Blood vessels, as well as lymphatic vessels seem to be key players in MB progression and metastasis. Knowing the parameters and the molecular agents responsible for this pejorative evolution could lessen or even eliminate the fatal problems. Abstract Medulloblastoma (MB) is the most prevalent brain tumor in children. Although the current cure rate stands at approximately 70%, the existing treatments that involve a combination of radio- and chemotherapy are highly detrimental to the patients’ quality of life. These aggressive therapies often result in a significant reduction in the overall well-being of the patients. Moreover, the most aggressive forms of MB frequently relapse, leading to a fatal outcome in a majority of cases. However, MB is highly vascularized, and both angiogenesis and lymphangiogenesis are believed to play crucial roles in tumor development and spread. In this context, our objective is to provide a comprehensive overview of the current research progress in elucidating the functions of these two pathways.