Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings management by health insurance companies in Brazil

PurposeThis study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM). Design/methodology/approachThe study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS website.FindingsThe results show that HICs engaged in earnings management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic and financial risks around HICs.Originality/valueThe National Agency of Supplementary Health (ANS) established a qualification program for HICs, monitoring them based on a set of indicators. Managers may have an incentive to use earnings management to obtain indices that meet the requirements of the ANS qualification program in order to avoid showing signs of abnormality.
A Low-Cost Contactless Overhead Micrometer Surface Scanner

The design and implementation of a contactless scanner and its software are proposed. The scanner regards the photographic digitization of planar and approximately planar surfaces and is proposed as a cost-efficient alternative to off-the-shelf solutions. The result is 19.8 Kppi micrometer scans, in the service of several applications. Accurate surface mosaics are obtained based on a novel image acquisition and image registration approach that actively seeks registration cues by acquiring auxiliary images and fusing proprioceptive data in correspondence and registration tasks. The device and operating software are explained, provided as an open prototype, and evaluated qualitatively and quantitatively.
In vitro antioxidant and anticancer activity of methanolic extract of Trachyspermum ammi seed on human oral cancer (KB) cell line

The present study was to determine the phytochemical constituents, antioxidant, and anticancer potential of methanolic extract from the seeds of Trachyspermumammi on KB, human oral cancer cell line using in the vitro assay system. The seeds of the T. Ammi were extracted with methanol. Phytochemical screening was done using standard qualitative biochemical tests. The antioxidant activity of the T. Ammi extract was determined by using a phosphomolybdenum assay.MTT assay was used to estimate the antiproliferative activity of the extract against the human oral cancer (KB) cell line. The apoptotic inducing ability of the extract was investigated by intracellular ROS analysis, antioxidant enzyme levels (SOD, CAT, GPx, and GSH), EtBr/AO staining, and TBARS analysis. The qualitative phytochemical analysis revealed the presence of different secondary metabolites. The phytochemical content present in the methanolic extract possessed high antioxidant capacity with transition metal reduction in phosphomolybdate assay. The methanol seed extract was found to be cytotoxic in vitro to (KB) oral cancer cell lines with IC50 value125µg/ml. Significantly, the T. Ammi seed extract showed a broad-spectrum anti-cancer activity through promoting ROS generation via modulating apoptosis induction in KBoral cancer cells. From the results, it can be concluded that T. ammiseed extract was a promising antioxidant and anticancer agent for KB human oral cancer cell line. The results figure the sufficient scientific backgrounds to isolate and purify the bioactive compounds in future for further applications.
A new species of the enigmatic genus Oressinoma Doubleday from the Andes of central Peru (Lepidoptera: Nymphalidae, Satyrinae).

A new, and only the third known species of the Neotropical montane genus Oressinoma Doubleday is describedO. sorina n. sp. , from the Andes of central Peru. It is distinguishable immediately from the other two congeners by the shape of the hindwing underside submarginal orange band, and by the male genitalia. The systematics of Oressinoma are reviewed. A preliminary analysis is carried out based on COI barcode confirming the separate specific status of O. sorina n. sp. in relation to other two congeners. Both barcode and genital morphology data suggest that the widespread O. typhla Doubleday may be a complex of allopatric or, locally parapatric species. The genus Oressinoma is the only neotropical member of the predominantly Australian subtribe Coenonymphina, represented in the entire Holarctic by one genus onlyCoenonympha Hbner, considered as the putative sister-genus of Oressinoma. Their origins and relationships are briefly discussed.
In vitro anti-diabetic activity, bioactive constituents, and molecular modeling studies with sulfonylurea receptor1 for insulin secretagogue activity of seed extract of Syzygium cumini (L.)

Introduction: Syzygium cumini (L.) has been known to be used for diabetes treatment in traditional Indian and Chinese medicine. The present study focuses on the evaluation for glucose uptake and insulin release in vitro and characterization of phytoconstituents of the hydro-ethanolic extract of Syzygium cumini seed (SCE). Further, this report covers the molecular docking findings of the bioactive constituents on the sulfonylurea receptor 1 (SUR1). Methods: A glucose uptake assay of SCE was used to estimate the glucose uptake from the cell lysates and the cell culture supernatants using insulin as the reference standard. Insulin release activity of SCE from RIN-5F cells was estimated using enzyme-linked immunosorbent assay. The phytoconstituents were isolated by preparative HPLC and characterized by mass spectrometry, nuclear magnetic resonance (NMR) and infrared spectroscopy. The molecular docking of bioactive constituents was carried on repaglinide bound to the SUR1. Results: In the presence of SCE, the glucose uptake through L6 myoblast cells increased by 19.91% at 40 µg/mL in comparison with the vehicle control (P < 0.05). Moreover, SCE showed 2.8-fold enhancement of insulin release at 40 µg/mL as compared to the vehicle controls (P < 0.05). Gallic and ellagic acids were the key phytoconstituents isolated from SCE. Molecular docking studies revealed that both gallic acid and ellagic acid bind to the repaglinide binding pocket of SUR1. Conclusion: SCE increases the release of insulin and enhances glucose uptake in vitro, which may contribute to its in vivo anti-diabetic activity. The presence of ellagic acid and gallic acid in SCE may be the cause for enhanced insulin release observed with SCE following binding to SUR1.
Efficient Valuation of Variable Annuity Portfolios with Dynamic Programming

The valuation of variable annuity (VA) portfolios presents major challenges for life insurers. Recent studies propose approximation methods based on selecting a few representative guarantees. In contrast, I present a "bottom-up" valuation approach using recursive dynamic programming (RDP). An in-depth numerical analysis shows that the RDP estimation is able to value a large VA portfolio with a high degree of accuracy and within a few seconds---even under stochastic interest rates and volatility---since the heavy computational burden can be fully front-loaded (in a one-time effort at the guarantee's pricing stage). The RDP approach outperforms competing methods in both speed and accuracy and is thus ideally suited for various VA-related applications, including the computation of GAAP reserves, statutory reserves and capital requirements, as well as to determine the insurer's hedging position. Moreover, RDP can naturally incorporate optimal policyholder behavior into the insurer's valuation.
Remote Sensing Monitoring and Evaluation of Vegetation Restoration in Grassland Mining Areas—A Case Study of the Shengli Mining Area in Xilinhot City, China

Coal production will cause serious damage to regional vegetation, especially in ecologically fragile grasslands. It is the consensus of all major countries to conduct vegetation restoration and management monitoring in areas damaged by coal production. This paper compares the adaptability of different data sources and different vegetation indices to grassland mining areas and proposes a normalized environmental vegetation index (NEVI) suitable for vegetation monitoring in grassland mining areas. Based on the Landsat and Sentinel data from 2005 to 2019, this paper uses NEVI to monitor the vegetation destruction and restoration of the Shengli mining area. The main result is that the vegetation restoration work in the Shengli mining area started in 2007 and was gradually carried out in subsequent years. The restoration effect of vegetation is significantly better in the east than in the west. The NEVI of the vegetation in the east can reach, or exceed, the level of natural vegetation in the same period. The restoration of vegetation degradation in some areas requires strengthening of management and maintenance measures.
Determinants of Paternal Engagement: Investigating Low-Income Fathers’ Caregiving, Play, and Verbal Engagement With Infants

Extant research highlights the importance of early paternal engagement for children and families. Thus, there is strong support for the exploration of predictors of low-income father engagement. Informed by Belsky’s process model of parenting, this study explores contextual determinants of father–infant engagement (i.e., verbal engagement, physical play, and caregiving) including the unique contributions of the child, the father, and the broader social context. We utilized survey data from a sample of 183 non-residential, cohabitating, and married low-income fathers of infants participating in a home-visiting intervention. Results demonstrated that infant age was associated with increased caregiving and verbal engagement, fathers’ total work hours were negatively correlated with verbal engagement, fathers’ depressive symptoms were linked to increased physical play, and the quality of the coparenting alliance was related to physical play and caregiving. Findings may inform programs designed to promote paternal engagement during infancy.
Origin of the Failure of Density Functional Theories in Predicting Inverted Singlet–Triplet Gaps

Recent experimental and theoretical studies have shown several new organic molecules that violate Hund’s rule and have the first singlet excited state lower in energy than the first triplet excited state. While many correlated single reference wave function methods have successfully predicted excited-state energetics of these low-lying states, conventional linear-response time-dependent density functional theory (TDDFT) fails to predict the correct excited-state energy ordering. In this article, we have explored the performance of combined DFT and wave function methods like doubles-corrected TDDFT and multiconfiguration pair-density functional theory for the calculation of inverted singlet–triplet gaps. We have also tested the performance of the excited-state DFT (eDFT) method for this problem. Our results have shown that it is possible to obtain inverted singlet–triplet gaps both by using doubles-corrected TDDFT with a proper choice of double-hybrid functionals or by using eDFT.
Patterned Dried Blood Spot Cards for the Improved Sampling of Whole Blood

Dried blood spot (DBS) cards perform many functions for sampling blood that is intended for subsequent laboratory analysis, which include: (i) obviating the need for a phlebotomist by using fingersticks, (ii) enhancing the stability of analytes at ambient or elevated environmental conditions, and (iii) simplifying the transportation of samples without a cold chain. However, a significant drawback of standard DBS cards is the potential for sampling bias due to unrestricted filling caused by the hematocrit of blood, which often limits quantitative or reproducible measurements. Alternative microsampling technologies have minimized or eliminated this bias by restricting blood distribution, but these approaches deviate from clinical protocols and present a barrier to broad adoption. Herein, we describe a patterned dried blood spot (pDBS) card that uses wax barriers to control the flow and restrict the distribution of blood to provide enhanced sampling. These patterned cards reproducibly fill four replicate extraction zones independent of the hematocrit effect. We demonstrate a 3-fold improvement in accuracy for the quantitation of hemoglobin using pDBS cards compared to unpatterned cards. Patterned cards also facilitate the near quantitative recovery (ca. 95%) of sodium with no evidence of a statistically significant difference between dried and liquid blood samples. Similarly, the recovery of select amino acids was conserved in comparison to a recent report with improved intercard precision. We anticipate that this approach presents a viable method for preparing and storing samples of blood in limited resource settings while maintaining current clinical protocols for processing and analyzing dried blood spots.
Establishing a novel lens opacities classification system based on ultrasound biomicroscopy (UBM) for pediatric cataracts: reliability and availability.

Background This study sought to develop and validate a lens opacities classification system based on ultrasound biomicroscopy (UBM) imaging to grade pediatric cataracts. Methods The study was conducted at Guangzhou Children's Hospital, Guangzhou Women and Children's Medical Center. UBM images of patients at the hospital from September 2013 to November 2014 were used in this study. We summarized the characteristics of lenticular opacification in each of the following 4 zones: the anterior capsule (A); the cortex (C); the nucleus (N); and the posterior capsule (P). The UBM data and intraoperative videos were compared, and sensitivity, specificity, accuracy, and positive and negative predictive values were determined for our Lens Opacities Classification System based on UBM for Pediatric Cataracts (LOCS-UP) detection. Two physicians classified pediatric cataracts (anterior capsule, cortex, and posterior capsule) by extracting 146 images from the UBM database. Patients' data were recorded to calculate the kappa coefficients. The LOCS-UP was developed. Results Under this standard, all types of pediatric cataracts can be classified and acquired a code by the LOCS-UP. The LOCS-UP had the highest sensitivity (100%) and specificity (98.96%) in naming the anterior capsule and the lowest sensitivity (50%) and specificity (89.59%) in naming the posterior capsule. Its consistency at naming the anterior capsule was satisfactory (Kappa coefficient: 0.70), and it was also able to name the nucleus, cortex, and posterior capsule (0.56, 0.58, and 0.48, respectively). Conclusions LOCS-UP could name pediatric cataracts by providing an unique digital encoding, which could reflect characteristics exactly for different local lens anomalies to all kinds of pediatric cataract patients. This method provides detailed and accurate information about Patients' lenses.
INVESTIGATING THE RELATIONSHIPS BETWEEN EXPRESSED CANCER RELATED GENES AND SURVIVAL OF PATIENTS WITH BREAST CANCER

Cancer stem cells are regulated by complex interactions with the components of the tumor microenvironment through networks of Cytokins and growth factors. These interactions are mediated by group of proteins and microRNAs (miRs), which are expressed or repressed. These expression levels are critical for cancer stem cell formation and expansion, enabling the promotion of tumor cell proliferation and migration, as well as for the survival of cancer recurrence and patient survival. Micro array and RNA deep sequencing (RNA-seq) provide tools with ability to generate transcriptome information, deciphering global gene expression patterns and quantifying a large dynamic range of expression levels. In this study 94 breast cancer patients were investigated based on miR and mRNA expression levels in which WDR1, APC and AKAP13 genes were identiﬁed as genes that play important role in the survival of patients and these genes differed signiﬁcantly with respect to survival of patients. We used the Pearson correlation to identify the over-expressed and under-expressed genes. We demonstrated that parametric survival models can be used to model outcomes for breast cancer, and for our dataset the log-normal model demonstrated the best ﬁt compared to other parametric models. Through the use of log-normal model, we examined how each of the identiﬁed genes inﬂuence the survival of breast cancer patients.
Effect of blue, green or red LED light on the functional quality of spinach (Spinacia oleracea L.)

The present study employed white (W), blue (B: 468 nm), red (R: 629 nm) and green (G: 524 nm) monochromatic LED lights for 26 days, from 11:00 to 18:00 (7 h per day), with a average of photosynthetic photon flux density (PPFD) of 26.00 m-2 s-1 on two baby leaves of spinach (Spinacia oleracea L.) cultivars (Falcon F1 and Viroflay) grown in a hydroponic system. Regardless of the cultivar, the fresh and dry weights were positively influenced when the plants were irradiated by R-light in comparison to W-light. Independent of the cultivar, the leaves treated with B-light reached a significantly higher phenolic compound concentration than plants irradiated with W-light. With respect to antioxidant capacity, plants treated with B-light showed a significantly higher antioxidant capacity than those treated with W-light. According to the results, the use of LED lights is a promising technique for the production of antioxidant compound-enriched vegetables. Highlights - The fresh and dry weights were positively influenced when baby leaves spinach were irradiated by red LED light. - Baby leaves spinach treated with blue LED light reached a significantly higher phenolic compound concentration and antioxidant capacity. - The green LED light increased total phenolic compound concentration in baby leaves spinach.
Machine Learning and LPWAN Based Internet of Things Applications in Healthcare Sector during COVID-19 Pandemic

Low power wide area networks (LPWAN) are comprised of small devices having restricted processing resources and limited energy budget. These devices are connected with each other using communication protocols. Considering their available resources, these devices can be used in a number of different Internet of Things (IoT) applications. Another interesting paradigm is machine learning, which can also be integrated with LPWAN technology to embed intelligence into these IoT applications. These machine learning-based applications combine intelligence with LPWAN and prove to be a useful tool. One such IoT application is in the medical field, where they can be used to provide multiple services. In the scenario of the COVID-19 pandemic, the importance of LPWAN-based medical services has gained particular attention. This article describes various COVID-19-related healthcare services, using the the applications of machine learning and LPWAN in improving the medical domain during the current COVID-19 pandemic. We validate our idea with the help of a case study that describes a way to reduce the spread of any pandemic using LPWAN technology and machine learning. The case study compares k-Nearest Neighbors (KNN) and trust-based algorithms for mitigating the flow of virus spread. The simulation results show the effectiveness of KNN for curtailing the COVID-19 spread.
Corporate Social and Financial Performance: The Role of Firm Life Cycle in Business Groups

Drawing on agency theory concerning corporate social responsibility (CSR) activities, this study investigates the relationship between corporate social performance (CSP) and corporate financial performance (CFP) at each stage of the firm life cycle (FLC). It also verifies how this relationship is affected by large business groups. This study shows a significant positive relationship between CSP and CFP at the growth and mature stages. This relationship is more pronounced in mature firms than in growth firms. This result indicates that CSR activities increase CFP in the long-term perspective by mitigating the agency problem. Furthermore, at the growth and mature stages, the positive relationship between CSP and CFP changed to be negative in firms of large business groups. This result indicates that the degree to which CSP leads to an increase in CFP is more weakened in large business groups where the agency problem between controlling and other shareholders can be more severe. Finally, this study contributes to prior research by presenting consistent results on the relationship between CSP and CFP using the FLC and large business groups.
The different recanalization rates of posterior communicating artery aneurysms with a fetal posterior communicating artery and anterior communicating artery aneurysms with a variation of the unilateral A1 segment.

Background Posterior communicating artery (PcomA) aneurysms are more likely to recanalize than anterior communicating artery (AcomA) aneurysms. However, it is still unclear whether the recanalization rate of these aneurysms is a result of involvement from the fetal posterior cerebral artery (fPCA) in PcomA aneurysms and variation of the unilateral A1 segment in AcomA aneurysms. The purpose of this study is to retrospectively evaluate the different recanalization rates between PcomA aneurysms with fPCA and AcomA aneurysms with a variation of the unilateral A1 segment. Methods We retrospectively collected information regarding 214 patients, each with communicating segment aneurysms between January 2013 and January 2020. Follow-up documentation on clinical and imaging data was comparatively analyzed between variant types, and recanalization rates of the variant and normal types were analyzed by stratification. Results Of the 84 variant-type aneurysms (PcomA with fPCA and AcomA with a variation of the unilateral A1 segment, 41/43), complete recanalization occurred in 23 patients (27.4%), and it was significantly more likely to occur in PcomA aneurysms with fPCA (39.1%) than in AcomA aneurysms with a variation of the unilateral A1 segment (16.3%). Stent-assisted coil embolization (SACE) has been shown to reduce recanalization (OR =0.092, 95% CI: 0.011 to 0.790, P=0.03). Additionally, variant types and the normal type (non-fetal, 106, and bilateral A1 symmetry, 24) have different odds ratios (OR) of recanalization (P=0.04), and the OR of the variant subtypes was significant, unlike the normal type (P=0.49). Conclusions This study suggests that PcomA aneurysms with fPCA are more likely to recanalize than AcomA aneurysms with a variation of the unilateral A1 segment.