Miracle-dz/UniFAR-FTUs huggingface dataset:
The Information Value of Earnings Excluding Goodwill Amortisation

5 Chapter 1 – Introduction. 6 Chapter 2 – Literature Review . 16 1. Value Relevance. 16 2. The Value Relevance of Earnings. 20 3. The Value Relevance of Intangibles . 22 4. The Value Relevance of Goodwill and Goodwill Amortisation. 26 Chapter 3 – Data and Methodology. 36 1. Data . 36 2. Methodology. 37 Chapter 4 – Results . 42 1. Descriptive Statistics. 42 2. The Information Value of Earnings Including and Earnings Excluding Goodwill Amortisation . 44 3. The Information Value of Goodwill Amortisation . 49 Chapter 5 – Conclusions. 55 1. Key Findings and their Implications. 55 2. Limitations of the Study . 58 3. Suggestions for Further Research. 59 References. 61
The Effect of Yellow Filter Use on Standard Automated Perimetry and Contrast Sensitivity in Healthy Individuals

Purpose The purpose of this study is to investigate the effect of two yellow filters (category 1: visible light transmission {VLT} from 80% to 43%) of Essilor (Kiros® and Lumior®) on standard automated perimetry (SAP) indices and Pelli-Robson (PR) contrast sensitivity (CS) testing in healthy individuals. Materials and methods This study is a prospective comparative study of 31 eyes of 31 healthy individuals aged 32.14 (8.13) years (14 males and 17 females). All participants underwent a series of three visual field (VF) examinations (24-2, Swedish Interactive Thresholding Algorithm {SITA} standard) with the Humphrey field analyzer (HFA II 740, Carl Zeiss Meditec, Jena, Germany) and three CS examinations with the PR chart (Precision Vision, Inc., Woodstock, IL). VF and CS examinations were carried out as follows: (a) no filter (NF), (b) with the yellow filter Kiros® (KIROS), and (c) with the yellow-orange filter Lumior® (LUMIOR). The effect of the two yellow filters on global VF indices (glaucoma hemifield test {GHT}, mean deviation {MD}, pattern standard deviation {PSD}, and visual field index {VFI}) and on CS score was evaluated and compared. Results When comparing the three pairs NF-KIROS, NF-LUMIOR, and KIROS-LUMIOR, no difference was presented on the global VF indices. However, a statistically significant difference was detected in the CS scores for all three pairs, favoring KIROS. It is important to note that while this difference was statistically significant, it did not reach clinical significance. Conclusions The use of yellow filters (category 1: VLT of 75% and 65%) does not affect the global VF indices and the CS of healthy individuals but significantly improves their CS score. Further studies are required to explore the clinical significance of these findings.
The Impact of Wood Moisture Content on the Productivity and Costs of Forest Energy Supply Chains in Southeast Brazil

Using wood for power generation necessitates a more efficient production chain in the various steps: harvesting, forwarding, storage, chipping, transport, and conversion systems. In this context, the moisture content (MC) of wood can impact the harvesting operation, the volume to be chipped, the transportation of raw materials, the storage time, and other factors, thereby influencing the economic aspects of the chain. The primary objective of this study is to investigate the influence of wood moisture content on the yield and costs of different forest operation chains for power generation in São Paulo State, Brazil. Our findings reveal that harvesting and forest transport are the primary cost components (over 80%) in the supply chains under study. We observed a difference of up to 17.6% in the unit cost of the energy generated among the studied supply chains. In economic and sustainable terms, our results suggest that logs should be stored in the field for three to four months and the transport distance to the power plant should not exceed 100 km.
Characterization of Antibiotic Treatment among Children Aged 0–59 Months Hospitalized for Acute Bacterial Gastroenteritis in Israel

Background: We examined the extent and correlates of appropriate antibiotic use among children hospitalized with bacterial acute gastroenteritis (AGE) in Israel, a high-income country setting. Methods: Data were collected from children aged 0–59 months who participated in active hospital-based surveillance of AGE undertaken during 2007–2015. Bacterial AGE was defined as having a positive stool culture for Salmonella, Shigella, Campylobacter, or dysentery. Appropriate antibiotic use was defined as the administration of ciprofloxacin, azithromycin, or third-generation cephalosporins during hospitalization or at discharge. Results: Overall, 550 children had bacterial AGE; of those, 369 (67.1% [95% CI 63.1–70.9]) received antibiotics, mostly azithromycin (61.8%) and third-generation cephalosporins (37.9%). Appropriate antibiotic treatment was given to 318/550 (57.8% [95% CI 53.7–61.9]). Children aged 0–11 months vs. 24–49 months were more likely to receive appropriate antibiotic treatment (OR = 1.90 [95% CI 1.09–3.33]). Having dysentery (OR = 5.30 [95% CI 3.35–8.39]), performing blood culture (OR = 1.59 [95% CI 1.02–2.48]), and C-reactive protein (CRP) levels (OR = 1.01 [95% CI 1.01–1.02]) were positively associated with receiving appropriate antibiotic treatment. Conclusions: Most children with bacterial AGE received appropriate antibiotic treatment, which correlated with young age, dysentery, CRP level, and performing blood culture, suggesting more severe illness, thus supporting the clinical decisions of physicians.
Estuary: A Low Cross-Shard Blockchain Sharding Protocol Based on State Splitting

Sharding is one of the most promising technologies for significantly increasing blockchain transaction throughput. However, as the number of shards increases, the ratio of cross-shard transactions in existing blockchain sharding protocols gradually approaches 100%. Since cross-shard transactions consume many times more resources than intra-shard transactions, the processing overhead of cross-shard transactions already accounts for the majority of the total overhead of the sharding system. There is a very large gap between the transaction throughput of the sharding system and its theoretical upper limit. In this article, we propose Estuary, a novel low cross-shard blockchain sharding protocol. Taking the state model as an entry point, Estuary designs a multi-level state model and state splitting and aggregation mechanism. It decouples the identity and quantity of state units, enabling transactions between users to be completed within one shard. Only when the state quantity for all shards of a user is insufficient a small number of cross-shard transactions are required. On this basis, we propose a community overlap propagation algorithm for sharding. It defines the users’ belonging coefficients of each shard and optimizes the state distribution so that the state distribution can better match the transaction characteristics between users. Finally, we develop an analysis framework for the sharding protocol and experiment with real Bitcoin transactions. The evaluation results show that compared to the state-of-the-art sharding protocol, Estuary reduces the ratio of cross-shard transactions by 88.54% and achieves more than 1.85 times the throughput improvement (92.98% of the theoretical upper limit).
Spatial and Seasonal Patterns of Tick Infestations in Kassena-Nankana Livestock

The ability of ticks to adapt to different ecological zones, coupled with the spread of infectious pathogens negatively affects livestock production and thus, there is a need for better control strategies. However, control measures within a geographical region can only be effective if there is available information on tick population dynamics and ecology. This study focused on ticks infesting livestock in the Kassena-Nankana Districts of the Upper East Region of Ghana. The ticks were morphologically identified, variables such as season, animal host, and predilection sites were recorded, and the data were analyzed using STATA version 13. Out of 448 livestock examined, tick infestation in cattle was (78.60%), followed by sheep (25%) and goats (5.88%). A total of 1,550 ticks including nymphs (303) and adults (1,247) were collected. Adult ticks were found to be significantly associated with season (p < 0.001), with a high burden in the wet season. The nymph burden and body parts of livestock hosts were significantly associated with more nymphs collected from male animals than females (p < 0.001). Three genera of ticks, Amblyomma (62.97%), Hyalomma (18.71%), and Rhipicephalus (18.32%) were morphologically identified with the most predominant tick species recorded as Amblyomma variegatum (62.97%). Matured A. variegatum was sampled primarily in the wet season with their predilection site as the udder/scrotum (p < 0.001). However, adult Hyalomma truncatum was observed to have a significant association with the anal region (p < 0.001). Findings from this study are essential for formulating tick control measures to prevent the spread of infectious pathogens.
Surgical and Endoscopic Intervention for Chronic Pancreatitis in Children: The Kings College Hospital Experience

Paediatric chronic pancreatitis (CP) is a rare and debilitating pathology that often requires invasive diagnostics and therapeutic interventions either to address a primary cause such as a pancreaticobiliary malunion or to deal with secondary complications such as chronic pain. Endoscopic retrograde cholangiopancreatography (ERCP) and endoscopic ultrasound (EUS) are two endoscopic modalities that have an established diagnostic role in paediatric CP, and their therapeutic utilisation is increasing in popularity. Surgical decompression of the obstructed and dilated pancreatic duct plays a role in alleviating pancreatic duct hypertension, a common association in CP. Surgery equally has a role in certain anatomical abnormalities of the pancreaticobiliary draining system, or occasionally in some CP complications such as drainage of a symptomatic pancreatic pseudocyst.
Portfolio Assessment to Measuring Capabilities Communications and Collaborations of Grade V Students in Elementary School

One form of assessment that can assess students' abilities as a whole, process and results, is portfolio assessment. The problem in this study originates from the results of a needs analysis on student learning assessments. This study aims to produce a feasible and effective portfolio assessment to measure the communication and collaboration skills of fifth grade elementary school students. This research is a Research and Development (R&D) type of research, the development was carried out referring to the theory of Borg & Gall. The data collection tool uses a valid and reliable portfolio assessment. The data analysis technique uses a paired t test with a calculated result of 0.000 or less than 0.05, which means that there is a difference between the pretest and post-test results for students. Based on this research, it can be concluded that portfolio assessment is effective in improving students' communication and collaboration skills. Based on the conclusions above, suggestions from researchers regarding students' communication and collaboration skills can be improved by students practicing questions as often as possible and being serious about following the learning process according to the assessment aspects.
GROWTH, YIELD OF FODDER OAT (AVENA SATIVA L.) AND AVAILABLE SOIL NITROGEN AS INFLUENCED BY IRRIGATION AND NITROGEN MANAGEMENT

A field experiment was conducted during rabi 2013-14 at Instructional Farm, Rajasthan College of Agriculture, Udaipur. The experiment comprised combinations of four irrigations and three nitrogen levels. Thus, all 12 treatments were evaluated in split-plot design with three replications keeping irrigation in main and nitrogen in sub-plots. The results indicated that application of irrigations produced significantly higher crop growth rate and dry fodder yield as well as available soil nitrogen after harvest of fodder oat crop. Similarly, addition of 110 kg N/ha significantly enhanced the crop growth rate and dry fodder yield as well as available soil nitrogen after harvest of oat crop. Application of irrigation and nitrogen did not significantly affect relative growth rate of fodder oat (Avena sativa L.) during the year of experiment.
Trends in Income and Consumption Inequality in Bolivia: a Fairy Tale of Growing Dwarfs and Shrinking Giants

This paper documents and describes the evolution of income and consumption inequality in Bolivia between 1999 and 2011. We find that income and consumption inequality measured by the Gini index both dropped 22% during the period we analyze, making Bolivia the top performer in the Latin American region regarding income inequality reduction. To make a more complete description of this trend, we make separate analysis for the urban and rural area. Changes in urban inequality are driven by changes in the upper part of the distribution, as the 90-50 income and consumption percentile ratios fell 24%, as opposed to a 8% fall in the 50-10 ratio, for the subperiod 2005-2011. Changes in rural inequality occur through the entire distribution in similar fashion, but are more intense before 2005, when the 90-50 and 50-10 ratios fell 30 and 26% respectively.
Abundance of G-Quadruplex Forming Sequences in the Hepatitis Delta Virus Genomes

Hepatitis delta virus (HDV) is a highly unusual RNA satellite virus that depends on the presence of hepatitis B virus (HBV) to be infectious. Its compact and variable single-stranded RNA genome consists of eight major genotypes distributed unevenly across different continents. The significance of noncanonical secondary structures such as G-quadruplexes (G4s) is increasingly recognized at the DNA and RNA levels, particularly for transcription, replication, and translation. G4s are formed from guanine-rich sequences and have been identified in the vast majority of viral, eukaryotic, and prokaryotic genomes. In this study, we analyzed the G4 propensity of HDV genomes by using G4Hunter. Unlike HBV, which has a G4 density similar to that of the human genome, HDV displays a significantly higher number of potential quadruplex-forming sequences (PQS), with a density more than four times greater than that of the human genome. This finding suggests a critical role for G4s in HDV, especially given that the PQS regions are conserved across HDV genotypes. Furthermore, the prevalence of G4-forming sequences may represent a promising target for therapeutic interventions to control HDV replication.
The Effect Of Perceived Usefulness, Perceived Ease Of Use, Perceived Risk And Technology Readiness On Intention To Use E-Banking In Jakarta

The transaction activity of e-banking in Indonesia has showed an increased percentage of 480% in April 2020. By taking it as phenomena, this study focuses on the intention to use e-banking in Jakarta. Independent variables such as perceived usefulness, perceived ease of use, perceived risk, and technology readiness were taken to be examined. The design of this study is a quantitative reseaech. The sample size contains 94 respondents of e-banking users collected from Jakarta area. Data from respondents were measured using bivariate Pearson correlation to examine significant relationships between the variables, with the help of computer software SPSS for statistics. The findings of this research showed perceived usefulness, perceived ease of use and technology readiness having significant effect on the intention to use e-banking services.
Effects of guanidinoacetic acid on in vitro rumen fermentation and microflora structure and predicted gene function

The fermentation substrate was supplemented with 0% guanidinoacetic acid (GAA) (control group, CON), 0.2% GAA (GAA02), 0.4% GAA (GAA04), 0.6% GAA (GAA06) and 0.8% GAA (GAA08) for 48 h of in vitro fermentation. Gas production was recorded at 2, 4, 6, 8, 12, 24, 36, and 48 h of fermentation. The gas was collected, and the proportions (%, v/v) of H2, CH4 and CO2 were determined. The rumen fermentation parameters, including pH, ammonia nitrogen (NH3-N), microbial protein (MCP) and volatile fatty acids (VFAs), were also determined. Furthermore, the bacterial community structure was analyzed through 16S rRNA high-throughput sequencing. The gene functions were predicted using PICRUSt1 according to the Kyoto Encyclopedia of Genes and Genomes (KEGG). The results showed that with the increase in GAA supplementation levels, the MCP and the concentration of rumen propionate were significantly increased, while the concentration of isovalerate was significantly decreased (p < 0.05). The results of microbial diversity and composition showed that the Shannon index was significantly decreased by supplementation with GAA at different levels (p < 0.05), but the relative abundance of norank_f_F082 and Papillibacter in the GAA06 group was significantly increased (p < 0.05). Especially in group GAA08, the relative abundances of Bacteroidota, Prevotella and Prevotellaceae_UCG-001 were significantly increased (p < 0.05). The results of gene function prediction showed that the relative abundances of the functions of flagellar assembly, bacterial chemotaxis, plant–pathogen interaction, mismatch repair and nucleotide excision repair were significantly decreased (p < 0.05), but the relative abundances of bile secretion and protein digestion and absorption were significantly increased (p < 0.05). In conclusion, supplementation with 0.8% GAA enhanced in vitro rumen fermentation parameters, increased the relative abundance of Prevotella and Prevotellaceae_UCG-001 in the rumen, and increased the metabolic pathways of bile secretion and protein digestion and absorption.
Development of a prognostic Neutrophil Extracellular Traps related lncRNA signature for soft tissue sarcoma using machine learning

Background Soft tissue sarcoma (STS) is a highly heterogeneous musculoskeletal tumor with a significant impact on human health due to its high incidence and malignancy. Long non-coding RNA (lncRNA) and Neutrophil Extracellular Traps (NETs) have crucial roles in tumors. Herein, we aimed to develop a novel NETsLnc-related signature using machine learning algorithms for clinical decision-making in STS. Methods We applied 96 combined frameworks based on 10 different machine learning algorithms to develop a consensus signature for prognosis and therapy response prediction. Clinical characteristics, univariate and multivariate analysis, and receiver operating characteristic curve (ROC) analysis were used to evaluate the predictive performance of our models. Additionally, we explored the biological behavior, genomic patterns, and immune landscape of distinct NETsLnc groups. For patients with different NETsLnc scores, we provided information on immunotherapy responses, chemotherapy, and potential therapeutic agents to enhance the precision medicine of STS. Finally, the gene expression was validated through real-time quantitative PCR (RT-qPCR). Results Using the weighted gene co-expression network analysis (WGCNA) algorithm, we identified NETsLncs. Subsequently, we constructed a prognostic NETsLnc signature with the highest mean c-index by combining machine learning algorithms. The NETsLnc-related features showed excellent and stable performance for survival prediction in STS. Patients in the low NETsLnc group, associated with improved prognosis, exhibited enhanced immune activity, immune infiltration, and tended toward an immunothermal phenotype with a potential immunotherapy response. Conversely, patients with a high NETsLnc score showed more frequent genomic alterations and demonstrated a better response to vincristine treatment. Furthermore, RT-qPCR confirmed abnormal expression of several signature lncRNAs in STS. Conclusion In conclusion, the NETsLnc signature shows promise as a powerful approach for predicting the prognosis of STS. which not only deepens our understanding of STS but also opens avenues for more targeted and effective treatment strategies.
Effect of BAFF blockade on the B cell receptor repertoire and transcriptome in a mouse model of systemic lupus erythematosus

Introduction Systemic lupus erythematosus (SLE) is a heterogeneous autoimmune disease. Anti-B-cell-activating factor (BAFF) therapy effectively depletes B cells and reduces SLE disease activity. This research aimed to evaluate the effect of BAFF blockade on B cell receptor (BCR) repertoire and gene expression. Methods Through next-generation sequencing, we analyzed gene expression and BCR repertoire in MRL/lpr mice that received long-term anti-BAFF therapy. Based on gene expression profiles, we predicted the relative proportion of immune cells using ImmuCellAI-mouse, validating our predictions via flow cytometry and FluoroSpot. Results The loss of BCR repertoire diversity and richness, along with increased clonality and differential frequency distribution of the immunoglobulin heavy chain variable (IGHV) segment gene usage, were observed in BAFF-blockade mice. Meanwhile, the distribution of complementarity-determining region 3 (CDR3) length and CDR3 amino acid usage remained unaffected. BAFF blockade resulted in extensive changes in gene expression, particularly that of genes related to B cells and immunoglobulins. Besides, the tumor necrosis factor (TNF)-α responses and interferon (IFN)-α/γ were downregulated, consistent with the decrease in IFN-γ and TNF-α serum levels following anti-BAFF therapy. In addition, BAFF blockade significantly reduced B cell subpopulations and plasmacytoid dendritic cells, and caused the depletion of antibody-secreting cells. Discussion Our comparative BCR repertoire and transcriptome analyses of MRL/lpr mice subjected to BAFF blockade provide innovative insights into the molecular pathophysiology of SLE.
Field-based observations confirm linear scaling of sand flux with wind stress

Wind-driven sand transport generates atmospheric dust, forms dunes, and sculpts landscapes. However, it remains unclear how the sand flux scales with wind speed, largely because models do not agree on how particle speed changes with wind shear velocity. Here, we present comprehensive measurements from three new field sites and three published studies, showing that characteristic saltation layer heights, and thus particle speeds, remain approximately constant with shear velocity. This result implies a linear dependence of saltation flux on wind shear stress, which contrasts with the nonlinear 3/2 scaling used in most aeolian process predictions. We confirm the linear flux law with direct measurements of the stress-flux relationship occurring at each site. Models for dust generation, dune migration, and other processes driven by wind-blown sand on Earth, Mars, and several other planetary surfaces should be modified to account for linear stress-flux scaling.
A Novel Method of Boreal Zone Reforestation/Afforestation Estimation Using PALSAR-1,2 and Landsat-5,8 Data

Nowadays, global remote sensing studies of tropical forest parameters are relevant for assessing carbon sequestration, whereas boreal forests receive little attention. This is due to the current idea that forests with greater aboveground biomass absorb more carbon. However, new research indicates that rapidly growing young forests take up more carbon than mature ones. Therefore, it is necessary to develop universal methods of remote reforestation/afforestation monitoring. The existing reforestation methods rely on the separate analysis of multispectral optical images and radar data. Here, we propose a method for analyzing the joint dynamics of NDVI (or the Normalized Burn Ratio, NBR) and the radar vegetation index (RVI) on a 2D plot for a test reforestation site. NDVI and NBR time series were derived from Landsat-5,8 data, and the RVI was derived from ALOS-1,2 and PALSAR-1,2 for 2007–2020 using the resources of Google Earth Engine. The quantitative parameters to evaluate the degree of reforestation and changes in the species composition of young trees have been suggested. The suggested method enables a more thorough evaluation of reforestation by measuring the coupled dynamics of the projective cover of young trees and aboveground biomass.