Miracle-dz/UniFAR-FTUs huggingface dataset:
The scope and limitations of external audit in detecting frauds in company’s operations

This study aims to investigate what are the capabilities and limits of external audit in detecting frauds in companies operating in the territory of the Republics: Serbia, Croatia, Macedonia and Bosnia and Herzegovina. ,In total, 51 certified auditors from Serbia, Croatia, Macedonia and Bosnia and Herzegovina were surveyed to analyze what are the most frequent warning signals of the existence of the frauds auditors encounter during the verification of company’s financial statements. ,The study indicated that the auditors of the Republic of Serbia more often encountered groundless overstatement of revenues compared with other countries, while regarding manipulative representation of inventories, the largest mean value and median are still among the auditors of the Republic of Serbia. ,Based on the research results, it can be concluded that it is necessary to expand the legal obligation and power of external auditors when, in financial statement auditing, they come to clear findings that indicate fraud. Expansion of external auditors’ powers would reduce their current limitations and expand the domain of action. ,Limitations in external auditors’ work prevent the processing of frauds. However, auditors’ analysis of financial statements and pointing to potential irregularities can be a good manner for the early detection and prevention of frauds in company’s operations.
A new approach to reliability assessment of synchrophasor communications in smart grids

: Wireless communications can facilitate transfer of synchrophasor data between spatially separated phasor measurement units (PMUs) and phasor data concentrators (PDCs). However, such communication systems may impose random access delay and failure on PMU channels that lead to missing synchrophasor data frames at the output of the PDC. This paper presents a new approach for online reliability assessment and improvement of synchrophasor data communications. The proposed approach involves elaborate estimation and probabilistic prediction algorithms that trigger a prioritized handover mechanism in order to minimize the number of synchrophasor data frames that are missing over successive time-stamps. Extensive simulations based on LTE wireless communications conﬁrm signiﬁcant improvement in terms of data loss under both absolute and relative waiting time logics. This non-intrusive approach can be adopted by network operators to ensure reliable transmission of synchrophasor data to monitoring, control, and protection applications in smart grids.
www.ssoar.info Brief intervention in substance-use among adolescent psychiatric patients: a randomized controlled trial

Objective of the study is to assess the efficacy of a brief motivational enhancement intervention in adolescents referred to psychiatric treatment who reported substance-use. In a sample of adolescents (n = 237) consecutively admitted to a psychiatry department, 143 were identified as users. Subjects were randomly allocated to one of two groups: an experimental group that received a brief intervention aimed at increasing their awareness of the risks of substance-use, or a control group. All subjects received standard treatment according to the primary diagnosis. Structured questionnaires assessing knowledge, problems, perception of risks and intention of use of psychoactive substances were administered upon admission and 1 month later. Fifty-nine subjects entered the experimental group and 44 the control group. No significant differences between the two groups were identified in socio-demographic features or substance-use. Nonparametric analyses showed a significant increase across time in overall knowledge about drugs and perception of risk in the experimental group (P \ 0.05). A significant increase in overall knowledge in the experimental group compared to controls was found (P \ 0.05). No differences were observed for other variables such as intention of use or perception of risk. Brief intervention in adolescents entering psychiatric treatment led to a significant change in overall knowledge about psychoactive substances but not in other variables related to use. Our results point to the need of more intensive interventions.
A consistency study of coarse-grained dynamical chains through a Nonlinear wave equation of mixed type

A dynamical atomistic chain to simulate mechanical properties of a one-dimensional material with zero temperature may be modelled by the molecular dynamics (MD) model. Because the number of particles (atoms) is huge for a MD model, in practice one often takes a much smaller number of particles to formulate a coarse-grained approximation. We shall mainly consider the consistency of the coarse-grained model with respect to the grain (mesh) size to provide a justiﬁcation to the goodness of such an approximation. In order to reduce the characteristic oscillations with very diﬀerent frequencies in such a model, we either add a viscous term to the coarse-grained MD model or apply a space average to the coarse-grained MD solutions for the consistency study. The coarse-grained solution is also compared with the solution of the (macroscopic) continuum model (a nonlinear wave equation of mixed type) to show how well the coarse-grained model can approximate the macroscopic behavior of the material. We also brieﬂy study the instability of the dynamical atomistic chain and the solution of the Riemann problem of the continuum model which may be related to the defect of the atomistic chain under a large deformation in certain locations.
Three-dimensional image reconstruction of skeletal tissue from computed tomography

Three Dimensional Image Reconstruction of Skeletal Tissue from Computed Tomography Sundareswar Jayashekar Edge Detection Techniques play a very important role in medical imaging. Pre-operative diagnosis of diseases such as cancer, tumors, bone fractures etc. depend on edge detection techniques to identify the malignant growths. In orthopedics, edge detection techniques are used in the reconstruction of the skeletal system from modalities such as MRI(magnetic resonance imaging) and CT(computed tomography). In this thesis, we develop a simple process for the three dimensional image reconstruction of the human knee, starting from computed tomography scans. Designing a digital image processing technique which successfully separates the bone from the surrounding flesh and muscle tissue is the main focus of the thesis. We use edge detection procedures to extract the edge of the bone. After the bone edge is determined, we proceed to extract the coordinates of the bone boundary. These coordinates are plotted in 3 dimensional space providing the 3D model of the human skeletal leg. The 3D reconstruction method developed in this thesis is applicable to all skeletal tissue but is illustrated using the CT images of the human leg.
An observational study of the evaluation of fatty liver in non-alcoholics with metabolic syndrome using fatty liver index and its correlation with USG elastography

Background: NAFLD (Non Alcoholic Fatty Liver Disease) is being considered the hepatic component of metabolic syndrome. It is now the most common cause of chronic liver disease worldwide and needs to be addressed urgently as it is asymptomatic and widely prevalent and can progress to cirrhosis and hepatocellular carcinoma. There is a need for simpler methods to diagnose the condition in modern day practice which will help in identifying vulnerable subjects and in bringing about awareness and lifestyle modifications focused on reversal of the condition. Aim of this study was to check the applicability of the fatty liver index in modern day out patient practice using formula based FLI calculator. Methods: It was a cross sectional study on patients with metabolic syndrome in a tertiary care hospital. 60 patients with metabolic syndrome, both male and female above the age of 30 years and who were non-alcoholics were enrolled in the study. BMI, waist circumference, lipid profile and GGT were obtained and FLI calculated. It was compared with the ultrasound and Elastography reports. Chi square test, Independent t test and ANOVA test were used for comparing parameters. A p value of <0.05 was considered statistically significant. Results: Among 60 patients all had fatty liver which emphasizes that fatty liver is the hepatic component of metabolic syndrome. There is a significant correlation between BMI (Body Mass Index) and waist circumference in predicting fatty liver and to some extent its grade. Patients with higher BMI had a greater grade of fatty liver. Conclusions: The fatty liver index is a reliable predictor of fatty liver in people with metabolic syndrome. The grade of fatty liver increases with increase in waist circumference and increased BMI. Ultrasound and Elastography are reliable non invasive methods of detecting fatty liver. BMI and Waist circumference are strong predictive factors for fatty liver.
Investigation into intraoral approach for nerve block injection at the mental foramen in the horse

Summary Invasive dental procedures performed in the standing, sedated horse are facilitated by local and regional anaesthesia. The traditional transcutaneous approach to the mental foramen is used to desensitise the incisive region including the mandibular incisors, but is not well tolerated by many sedated patients. In this study, a new, intraoral needle insertion technique for nerve block at the mental foramen was investigated. In 15 equine cadaver heads and two live horses, computed tomography (CT) was used to verify Tuohy needle placement into each mental foramen using an intraoral technique. Varying volumes of contrast medium (3, 6, 10 mL) were injected into the mandibular canal with and without digital occlusion of the mental foramen. The distance of retrograde flow was measured. Additionally, measurements were taken to determine the position of the mental foramen within the interdental space. Correct placement of Tuohy needles and injection of contrast medium into the mandibular canal using an intraoral approach at the mental foramen was achieved in all injections. Retrograde flow of contrast medium was accomplished with all volumes, regardless of occlusion. Although not statistically significant, the 10 mL group appeared to have a greater distance of flow. The needle insertion technique described here appears to be a potential alternative to traditional transcutaneous approaches to mental nerve block for procedures involving the incisive region. In addition, it was found that 79% of the mandibular canals injected with 10 mL of contrast medium had retrograde flow to the position of PM4, suggesting this method may be a useful alternative technique for nerve block for the more rostrally located cheek teeth. The location of the mental foramen was consistently found in the distal third of the interdental space (approximately 60–80% of the distance between the distal aspect of the lateral corner incisor and the mesial aspect of the second premolar).
New Insights into Multi-Calibration

We identify a novel connection between the recent literature on multi-group fairness for prediction algorithms and well-established notions of graph regularity from extremal graph theory. We frame our investigation using new, statistical distance-based variants of multi-calibration that are closely related to the concept of outcome indistinguishability . Adopting this perspective leads us naturally not only to our graph theoretic results, but also to new multi-calibration algorithms with improved complexity in certain parameter regimes, and to a generalization of a state-of-the-art result on omniprediction . Along the way, we also unify several prior algorithms for achieving multi-group fairness, as well as their analyses, through the lens of no-regret learning.
International Outsourcing, the Nature of Tasks and Occupational Stability in Germany∗

Using a large administrative data set of individual employment histories in Germany this paper studies empirically how occupational stability is affected by the international fragmentation of production processes. Moreover, connecting to the recent literature a rich data set on tasks performed in occupations is used to better characterize the sources of worker vulnerability. The impact of both material and services outsourcing on occupational stability is found to vary with the intensity of non-routine and interactive tasks of the occupation. Stability is the more (less) positively affected the higher (lower) the degree of non-routineness and interactivity. While international services outsourcing is associated with an increase in overall stability the impact of material outsourcing is only slightly negative.
Golden-winged Warbler Migratory Connectivity Derived from Stable Isotopes*

Establishing migratory connectivity between breeding and nonbreeding sites of populations of migratory birds is crucial to their effective management, but the use of con-ventional tracking tags is not an option for most small passerines. For declining species like Golden-winged Warblers ( Vermivora chrysoptera ), it is especially important to determine the relative impact of factors on breeding and nonbreeding areas and those experienced en route to address means of mitigating or reversing such declines. We used measurements of naturally occurring hydrogen isotopes ( δ 2 H) in feathers of Golden-winged Warblers sampled in Honduras ( n = 68), Nicaragua ( n = 19), Costa Rica ( n = 65), Colombia ( n = 16), and Venezuela ( n = 3) and used the isotopic data to assign probable breeding or natal origins of individuals to a North American feather δ 2 H isoscape. We found considerable structure in migratory connectivity, with Honduran birds generally deriving from more southern portions of the breeding distribution and those in Nicaragua and Costa Rica from more northern regions. Birds in Venezuela and Colombia were generally from the Appalachians and more southern portions of their breeding distribution, suggesting the exis-tence of a migratory divide between Appalachian and Great Lakes breeding-distribution segments in North America. Our results have important impli-cations for the design of ongoing sampling of this species on the nonbreeding areas and the inter-pretation of population trajectories of birds from various regions of their breeding distribution.
On Multiple Semantics for Declarative Database Repairs

We study the problem of database repairs through a rule-based framework that we refer to as Delta Rules. Delta rules are highly expressive and allow specifying complex, cross-relations repair logic associated with Denial Constraints, Causal Rules, and allowing to capture Database Triggers of interest. We show that there are no one-size-fits-all semantics for repairs in this inclusive setting, and we consequently introduce multiple alternative semantics, presenting the case for using each of them. We then study the relationships between the semantics in terms of their output and the complexity of computation. Our results formally establish the tradeoff between the permissiveness of the semantics and its computational complexity. We demonstrate the usefulness of the framework in capturing multiple data repair scenarios for an academic search database and the TPC-H databases, showing how using different semantics affects the repair in terms of size and runtime, and examining the relationships between the repairs. We also compare our approach with SQL triggers and a state-of-the-art data repair system.
Cross-National Production Networks in Europe: Evidence from Spain

The aim of this paper is to advance knowledge of Spanish participation in international production networks using data on trade in parts and components from 1990 to 2007. We estimate the factors that influence this type of trade using an extended gravity panel data model. In addition to the standard variables in gravity models, we examine the role of differences in comparative advantages between Spain and its trading partners and the role of service link costs in trade linked to global production sharing. Our results show that Spanish participation in production networks is explained by its comparative advantages or disadvantages related to other Member States; moreover, the creation of the EU has crucially stimulated Spanish trade in parts and components. Other factors such as geographical proximity and availability of medium to high quality transport and telecommunications infrastructures have boosted Spanish participation in European production-sharing networks, compensating for the lack of location advantages in relation to less developed countries. JEL Classification: F10, F14, F15
SURFACE ROUGHNESS EFFECT ON THE 3D PRINTED BUTT

Three-dimensional printing or 3D printing (also called additive manufacturing) is any of various processes used to make a three-dimensional object. Fused deposition modelling (FDM) is an additive manufacturing technology commonly used for modelling, prototyping, and production applications. It is one of the techniques used for 3D printing. FDM is somewhat restricted in the size and the variation of shapes that may be fabricated. For parts too large to fit on a single build, for faster job builds with less support material, or for parts with finer features, sectioning and bonding FDM parts is a great solution. The strength of adhesive bonded FDM parts is affected by the surface roughness. In this study, the layer thickness effect on bonding strength is experimentally studied and the results are discussed.
UNIVERSIDADE FEDERAL DO RIO GRANDE DO SUL CENTRO DE BIOTECNOLOGIA PROGRAMA DE PÓS-GRADUAÇÃO EM BIOLOGIA CELULAR E MOLECULAR

14 1. Introdução . 15 1.1. Urease de Canavalia ensiformis . 15 1.2. Atividade entomotóxica da Jack Bean Urease . 18 1.3. Sistema nervoso e neuromuscular de insetos . 20 2. Objetivos . 23 2.1. Objetivos específicos . 23 3. Resultados – Capítulo I . 24 3.1. Artigo publicado . 24 “Central and peripheral neurotoxicity induced by the Jack Bean Urease (JBU) in Nauphoeta cinerea cockroaches” 4. Resultados – Capítulo II . 36 4.1. Artigo manuscrito “Jack bean urease modulates neurotransmitter release on insect neuromuscular junction” 5. Discussão geral e conclusão . 62 6. Proposta de mecanismo de ação da JBU sobre o sistema nervoso de insetos . 66 7. Referências Bibliográfica . 68
A Multi-Band U-Strip and SRR Loaded Slot Antenna with Circular Polarization Characteristics

A compact multiband circularly polarized slot antenna is proposed here. An F-shaped microstrip feedline is used to excite the square slot antenna loaded with a U-shaped strip and a split ring resonator (SRR) to generate three circularly polarized bands at 1.5 GHz, 2.75 GHz and 3.16 GHz. A meandered slot is used in the feedline and the U-strip to improve the axial ratio bandwidth (ARBW). The meandered feedline excites the slot to produce resonance at 2.5 GHz. This resonance along with that of the F-shaped feed, loaded SRR and U-strip combine to give rise to three circularly polarized bands which can be tuned depending on the feed, SRR and U-strip dimensions. The orientation of the F-shaped feed decides the sense of polarization of the three circularly polarized bands of the proposed antenna. The proposed antenna is fabricated on a substrate of FR4 material with dimensions 50 x 50 x 1.56 mm3. The antenna is prototyped and measured in terms of impedance bandwidth, ARBW, gain and efficiency. The simulated and measured results show reasonably good agreement.
General relativistic simulations of high-mass binary neutron star mergers: Rapid formation of low-mass stellar black holes

Almost a hundred compact binary mergers have been detected via gravitational waves by the LIGO-Virgo-KAGRA collaboration in the past few years providing us with a significant amount of new information on black holes and neutron stars. In addition to observations, numerical simulations using newly developed modern codes in the field of gravitational wave physics will guide us to understand the nature of single and binary degenerate systems and highly energetic astrophysical processes. We here presented a set of new fully general relativistic hydrodynamic simulations of high-mass binary neutron star systems using the open-source Einstein Toolkit and LORENE codes. We considered systems with total baryonic masses ranging from 2.8 M⊙ to 4.0 M⊙ and used the SLy equation of state. We analyzed the gravitational wave signal for all models and report potential indicators of systems undergoing rapid collapse into a black hole that could be observed by future detectors like the Einstein Telescope and the Cosmic Explorer. The properties of the post-merger black hole, the disk and ejecta masses, and their dependence on the binary parameters were also extracted. We also compared our numerical results with recent analytical fits presented in the literature and provided parameter-dependent semi-analytical relations between the total mass and mass ratio of the systems and the resulting black hole masses and spins, merger frequency, BH formation time, ejected mass, disk mass, and radiated gravitational wave energy.
INTERSATELLITE OPTICAL COMMUNICATION LINK A NOVEL APPROACH

Intersatellite links are employed to provide connections between earth stations in the service area of one satellite to earth stations in the service area of another satellite when neither of the satellites covers both sets of earth stations. There are two different links possible radio and optical links depending on the mass and power consumed. Radio links are more advantageous for low throughputs (less than 1 M bit/s). For high capacity links (several tens of M bit/s) optical links command attention. In this paper we explained the basic idea of Radio link and main focus is given to Optical link intersatellite technique.
Promoting Quality Teaching: Phase 1 of a Case Study and Research Initiative for Progressing Evidence-Based Educational Innovations

Internationally there is growing attention to the need for higher education institutions to deliver quality teaching that is dynamic, appropriate and able to produce a skilled workforce that will meet the challenges of the 21st century. This paper reports on a strategic educational development initiative (SEDI) that sought to address this goal. The SEDI was designed to promote the identification and support the advancement of educational practices to improve the quality of teaching and thereby the learning outcomes and employability of students. Further, the SEDI aimed to identify enhancements and innovations that could progress faculty and institutional educational priorities. The SEDI focused on bringing about significant pedagogical change and so juxtaposed with the focus on educational practice was the utilization and promotion of sound change management and improvement principles, effective leadership practices and evaluation mechanisms to enable the identification and promotion of quality teaching and a successful transformation process. The project targeted both professional and resource development as a means of improving educational practice and was underpinned by a distributive leadership approach that embraced emotional intelligence ideologies to ensure sustainable transformation. A participatory action research methodology guided by social-constructivism principles, was implemented in two phases – a development and implementation phase and an evaluation and dissemination phase. There was an imperative for participants to disseminate the outcomes and findings from their projects to promote educational innovations that could improve teaching. The challenges that were encountered and strategies to mitigate these are also presented.