Miracle-dz/UniFAR-FTUs huggingface dataset:
THE EFFECT OF ACCOUNTING TIMELINESS ON EARNINGS MANAGEMENT FOR BRAZILIAN COMPANIES LISTED ON B3

Objective: Accounting timeliness consists in the availability of information to users in time to influence their decisions. The purpose of this article is to verify the effect of the timeliness of financial reporting on earnings management of publicly traded Brazilian companies listed on B3, using three proxies for timeliness: delay in publication, missing the disclosure deadline and republication. Method: The sample consists of 172 companies, in the period between 2010 and 2018. The dependent variable represents earnings management and was measured by the Jones Model modified by Dechow, Sloan and Sweeney (1995). The independent variable represents the timeliness and control variables were included, which are: company size, companies audited by Big Four, indebtedness, corporate governance, operating cash flow and loss for the period. Panel data regressions were used. Results: The results provided by the six models show that timeliness has a positive and significant relationship with earnings management, that is, companies that delay and even miss the deadline for publishing their financial reports signal greater earnings management. The findings also denote that companies that republish, spontaneously or mandatorily, tend to a better earnings management. Contributions: One of the main contributions of the research is to show that the timeliness of financial reports can signal opportunistic management practices through the use of earnings management, thus interfering in the decision-making process of users of accounting information.
This 'Pull’s as Hot as 'Hal'

This paper investigates mergers of the DRESS-TRAP and FOOT-GOOSE vowels in pre-lateral position for speakers of diverse varieties of English in Melbourne, Australia. A total of 35 participants were recorded producing 22 words from a list representing 11 monophthongs in pre-t and pre-l position. The vowels were measured for F1, F2, and duration, from which Pillai scores were calculated. Variation due to the speakers’ variety of English was as predicted. Duration contrasts for both vowel pairs were present for most speakers as a way to differentiate the vowels when their formants overlapped. This was expected for FOOT-GOOSE but previously unreported for DRESS-TRAP.
WHAT DO THEY LIKE AND DISLIKE FROM GAME-BASED ENTREPRENEURSHIP LEARNING? A QUALITATIVE STUDY

One of the ways to raise an entrepreneurial spirit through learning processes is the use of game simulation. Learning materials delivered using game simulation are expected to improve knowledge, understandings, and insights related to entrepreneurship. This study aimed to examine individual’s understanding of game-based entrepreneurship learning based on the expressions of like and dislike. Data of this study were collected by means of an open-ended questionnaire through a survey conducted for nine years (2011-2019). As many as 441 students participated in the entrepreneurship game called “Start and Improve Your Business (SIYB)” at a university in Indonesia. The collected data were analyzed qualitatively using NVivo 12plus. The results showed that participants liked the game because it could increase their entrepreneurial passions, skills, insights, and mindsets. However, what participants did not like about the game was related to its’ characteristics, the personal issues that it came out with, and the teamwork in the game. This study contributes to the development of a game-based entrepreneurship learning model by identifying participants' interests and discussing the strengths and weaknesses of the game implementation.
The Correlation between Gene Expression and DNA Methylation Levels of RAS p21 Protein Activator 3 (RASA3) Gene in Saudi Autistic Children

The potential role of DNA methylation pattern in autism has been provided by revealing the differences in methylation level of multiple genes which are significantly associated with their expression and implicated in ASD pathogenesis. RASA3 is a member of GTPase-activating Original Research Article Alrofaidi et al.; JPRI, 33(33B): 20-26, 2021; Article no.JPRI. 69461 21 proteins, RASA3 is highly expressed in brain tissues and can be deregulated by different epigenetic mechanisms. Many studies reported that differentially expressed RASA3 is correlated with its aberrant methylation. Accordingly, this has been suggested that deferentially expression of RASA3 may be correlated with its methylation levels which could play a role in ASD which brought our attention to identify differentially-expressed genes that could be associated with their methylation level of ASD in Saudi population, by performing comparative gene expression of RASA3 then investigate its relation to methylation level. This study was conducted on 18 Saudi autistic children as well as their healthy-control siblings. Relative expression of a candidate gene (RASA3) was measured using RT-qPCR. Furthermore, MethyLight assay was performed to estimate methylation level and evaluate its impact on RASA3 expression. Interestingly, RASA3 expression has found to be dysregulated in ASD cases. In contrast, MethyLight assay result showed no differences in the methylation patterns among ASD cases in the candidate region. However, it remains an open question whether these dysregulations of RASA3 expression could be a biomarker for early screening/detection of some cases which may also suggest a role for RasGAPs in autistic brain function.
Psychosocial Stress, Cigarette Smoking, and Negative Affect among Latinx and Black Adults with Psychiatric Disorders

Negative affect levels (NA) are associated with psychosocial stress and poor behaviors among individuals of Latinx and African heritage (Black) backgrounds. Little is known for potentially modifiable associates of these psychiatric disorders. However, there is a significant association between NA levels, psychosocial stress, and cigarette smoking as an increase consequence of stress-related smoking. According to Díaz-García et al. (2020), modifiable research for NA indicates health care providers related psychosocial stressors clinical interventions, behaviors, family and work stress to reduce NA levels and improve outcomes for diverse patients. This study aims to establish research as the first NA examination for 95 adult participants diagnosed with psychosocial stress disorders. Additionally, the study will identify adult cigarette smoking among individuals of African
A Study on the Prevalence and Source of Staphylococci and Methicillin-resistant Staphylococcus aureus Causing Superficial Incisional Surgical Site Infection

Staphylococcus aureus and coagulase-negative staphylococci (CoNS) are common causatives of superficial incisional surgical site infection (SSI). The source of the pathogens is still not fully diagnosed whether it is endogenous or exogenous particularly with regard to the extent of its resistance to antibiotics. Therefore, this study is designed to determine the rate of infection, the source of pathogens, and the extent of their resistance to antibiotics. For this purpose, pre-, intraand post-operative swabs from the nasal and skin of patients undergoing surgeries and samples from the hospital environment have been collected and processed for isolation and identification of staphylococci. Bacterial analysis and antibiotic susceptibility profiles of the isolates are assessed by unweighted pair group method with arithmetic mean (UPGMA) analysis based on random amplified polymorphic DNA-polymerase chain reaction (RAPD-PCR) and disc diffusion test for antibiotics susceptibility profile. The microbiological and PCR results indicate that SSIs are found in 113/512 (22.07%), Staphylococcus spp. rated 67/512 (13.09%) of infections. Further analysis indicates that S. aureus, CoNS, and both of them were causes SSI with different rates 41/67 (61.2%), 23/67 (34.3%), and 3/67 (4.5%), respectively. Results of RAPD-PCR for 70 isolates reveal that 52/70 (74.28%) of SSIs are from endogenous source, followed by 10/70 (14.29%) and 8/70 (11.43%) from hospitals acquired and undetermined sources, respectively. Moreover, results of antibiotic susceptibility test reveal that 24/44 (54.5%) of isolates belong to methicillin-resistant Staphylococcus aureus; from both endogenous and exogenous sources with 13/24 (54.17%) and 11/24 (45.83%), respectively.
Moderate Dose of Lipopolysaccharide Induces Tumor Necrosis Factor-alpha and Interleukin-6 Production by Human Monocyte-derived Macrophages

BACKGROUND: Macrophages have been widely used for in vitro studies. Despite different types and doses of stimulatory agents that have been tested, there is no consensus for the method. AIM: This study was aimed to determine a sufficient dose of lipopolysaccharide (LPS) to stimulate inflammatory response in macrophages. METHODS: Whole blood was collected from four donors after written informed consent. The monocytes were isolated from peripheral blood mononuclear cells and stimulated with macrophage colony-stimulating factor, LPS, and Interferon-gamma for 6 days until differentiated into macrophages. The production of Tumor necrosis factor-alpha (TNF-α) and Interleukin-6 (IL-6) were quantified after 24-h further stimulation with 100 ng/mL and 2 μg/mL of LPS. RESULTS: Both doses increased TNF-α production compare to their controls, but not statistically different (p > 0.05). There were also no differences in IL-6 production between treatments, 56.55 ± 32.30 pg/mL and 70.96 ± 65.08 pg/mL, respectively. CONCLUSION: A dose of 100 ng/mL of LPS was sufficient to stimulate inflammatory response in human monocytederived macrophages. A 24-h duration of macrophage stimulation was sufficient to observed the production TNF-α. Edited by: Slavica Hristomanova-Mitkovska Citation: Meutia N, Lubis LD, Megawati ER. Moderate Dose of Lipopolysaccharide Induces Tumor Necrosis Factor-alpha and Interleukin-6 Production by Human Monocyte-derived Macrophages. Open Access Maced J Med Sci. 2021 Jun 27; 9(A):468-472. https://doi.org/10.3889/ oamjms.2021. 6453
DOES THE MICRO LAND SNAIL, KALIELLA BARRAKPORENSIS (MOLLUSCA: GASTROPODA), EXHIBIT PLANT PREFERENCE AND AGGREGATION? A FIELD-BASED ANALYSIS

The spatial scale occurrence of the micro land snail Kaliella barrakporensis (L. Pfeiffer, 1852) in the host plants was assessed from selected sites of West Bengal, India. In course of a survey, the collection of K. barrakporensis from randomly selected plants was accomplished for the purpose of highlighting – (a) distribution in host plants, (b) variation in abundance in different height and (c) the dispersion pattern. Although the snails were observed in seven different plants, the presence was more prominent in the lemon plant (Citrus limon), with an average of about 24 individuals / 100 leaves. The logit based principal component regression indicated significant differences in the preference of the host plants with abundance in C. limon followed by Hibiscus rosa-sinensis and Nyctanthes arbor-tristis, which was further substantiated through Kruskal Wallis test (K = 37.299; P < 0.0001, df =5). The heterogeneity in the distribution of K. barrakporensis at different heights of the plant C. limon was also observed with maximum abundance at about 90cm height with least number of snails at the ground level (K = 39.012;P < 0.0001; df = 6). On the basis of the variance to mean ratio (s2/m = 1.847 ± 0.16 SE), negative binomial dispersion parameter k (1.03 ± 0.33 SE), Lloyd mean crowding (ṁ) (1.083 ± 0.16SE), and fit to the negative binomial distribution appared to comply with the aggregated dispersion in lemon plant. Apparently, the micro land snail K. barrakporensis was encountered in at least seven different host plants with estimated aggregated dispersion pattern in lemon plant. Further studies on the resource preferences of the micro snail K. barrakporensis, should be evaluated to support conservation initiative and spread beyond native habitats.
Perancangan Antena Mikrostrip Array Menggunakan Metode Truncated Corner dengan U-Slot pada Frekuensi 2,3 GHz

Antenna is an important component in wireless communication systems that continue to develop in the use of 2,3 GHz frequency for 4G / LTE applications. Microstrip antenna is one type of antenna that has the advantage of having a small size so that it is easy to apply. However, microstrip antennas have some disadvantages, namely narrow bandwidth, small gain and poor directionality. In this research, a microstrip antenna design that works at 2,3 GHz frequency is performed for 4G/LTE applications using the truncated corner, array and U-slot addition methods. The truncated corner method is used so that the antenna produces a circular polarization so that the direction is better. The array method is used to obtain the maximum gain value. While the addition of U-slots aims to reduce the value of return loss and Voltage Standing Wave Ratio (VSWR) and to reduce the dimensions of the antenna patch. In designing an antenna using a microstrip line, the substrate material used is FR4-Epoxy with a dielectric constant value 4.3, loss tangent 0.0265, and thickness 1.6 mm. The results obtained from the microstrip truncated corner array 4 element antenna design with U-slot load have a circular polarization.
Body Composition of Chronic Kidney Disease Patients: A Multi-Stage Analysis

With accelerated muscle proteolysis, a decrease in muscle mass is evident in chronic kidney disease (CKD) patients. This eventually leads to nutritional disturbance that for a long has been mostly attributed to malnutrition. This predisposes patients to premature morbidity and mortality. Assessing body composition, thus, becomes vital. In this cross-sectional study, CKD patients (n = 47) of stages 2, 3a, 3b and 4 were assessed for their lean tissue mass, adipose tissue mass and overhydration by body composition monitor. Lean tissue index and fat tissue index were calculated as lean tissue mass and adipose tissue mass in kilogram divided by patients’ height in square meters. Patients were assessed for their handgrip strength (HGS) by Jamar hydraulic hand dynamometer, and also for their 7-day diet history. Mean lean tissue index of CKD patients was 11.73 ± 2.49 kg/m2. About 34 (72.3%) out of 47 patients were below the reference value of lean tissue index. A significant difference in lean tissue index (P = 0.03) was observed at various stages. Patients at stage 4 had the lowest lean tissue index. Lean tissue was significantly (P = 0.03) low in patients consuming protein <0.6 gm/kg/day. All 47 patients had less than normal HGS values. Patients’ mean fat tissue index was 14.86 ± 6.18 kg/m2 and had water retention with a mean overhydration of 1.47 ± 2.12 L. CKD patients were malnourished with a significant low lean tissue index. Dietary protein intake and HGS of these patients were positively associated with lean tissue index.
ENHANCED HYBRID APPROACH FOR PAPR REDUCTION IN FBMC-OQAM SYSTEMS

Most of the peak-to-average power ration (PAPR) reduction techniques, such as partial transmit sequence (PTS) algorithm and selective mapping (SLM) algorithm, for conventional OFDM systems are not directly applied to FBMCOQAM systems because of the overlapping structure of filter bank multi-carrier with offset quadrature amplitude modulation (FBMC-OQAM) signals. Furthermore, the complexity of the existing algorithms based on PTS is very high for the FBMC-OQAM systems. In this paper, we propose a low-complexity PTS based on hybrid processing algorithm (H-PTS) to reduce the PAPR values of FBMC-OQAM systems. Firstly, the proposed algorithm processes phase factors of the PTS by double-layers search. As a result, the complexity of searching the optimal phase factors are simplified. Moreover, an efficient algorithm of estimating the PAPR values of the FBMC-OQAM signals is employed scheme based on a two-step optimization structure, named pre-treated partial transmit sequence (P-PTS) to further reduce computational complexity. The first step uses a multiple overlapping symbols joint optimization scheme that the phase rotation sequences for current symbol is determined and optimized according to previous overlapped symbols. And in the second step, it employs a novel segment PAPR reduction scheme based on PTS technique. Simulation results shows that, compared with the conventional PTS (C-PTS) algorithm and segmental PTS (S-PTS) algorithm, H-PTS and P-PTS, the proposed P-PTS algorithm achieve better PAPR reduction as well as lower computational complexity.
INDIVIDUAL BANANA TREE CROWN DELINEATION USING UNMANNED AERIAL VEHICLE (UAV) IMAGES

Abstract. Individual Tree Crown (ITC) delineation from aerial imageries plays an important role in forestry management and precision farming. Several conventional as well as machine learning and deep learning algorithms have been recently used in ITC detection purpose. In this paper, we present Convolutional Neural Network (CNN) and Support Vector Machine (SVM) as the deep learning and machine learning algorithms along with conventional methods of classification such as Object Based Image Analysis (OBIA) and Nearest Neighborhood (NN) classification for banana tree delineation. The comparison was done based by considering two cases; Firstly, every single classifier was compared by feeding the image with height information to see the effect of height in banana tree delineation. Secondly, individual classifiers were compared quantitatively and qualitatively based on five metrices i.e., Overall Accuracy, Recall, Precision, F-Score, and Intersection Over Union (IoU) and best classifier was determined. The result shows that there are no significant differences in the metrices when height information was fed as there were banana tree of almost similar height in the farm. The result as discussed in quantitative and qualitative analysis showed that the CNN algorithm out performed SVM, OBIA and NN techniques for crown delineation in term of performance measures.
Antioxidant, Antibacterial Analysis of Pectin Isolated from Banana Peel and its Application in Edible Coating of Freshly Made Mozzarella Cheese

The present study aimed to evaluate the antibacterial, antioxidant activity of pectin extracted from banana peel. Antibacterial activity was investigated against Staphylococcus aureus, Escherichia coli, and Salmonella Enteritidis. The well diffusion method was used to assess the antibacterial effect of the pectin extract on microorganisms. The extract showed maximum activity against Staphylococcus aureus (19.6 mm). The total phenolic content and flavonoid content in the examined extract found to be 3883.6 mgGA/g and 903.03 mg QE/gm on a dry matter basis. Antioxidant activity is analyzed using in vitro Standard spectrophotometer methods. Pectin extract increases DPPH scavenging activity up to 75 μg/ml of concentration. The innovation in food packaging by the use of pectin-based edible coatings is reviewed in this paper. Thereafter, coating of pectin was done in mozzarella cheese and its shelf life was studied at 1, 7,14,21, and 28 days of storage at 5 ̊C. It was analyzed that pectin coating over mozzarella cheese increases their shelf life from 7 to 21 days. Thus, pectin is a natural polysaccharide that attracts interest for maintaining and improving the quality of cheese. Also, it minimizes the waste that occurs from non-biodegradable Original Research Article Tripathi and Mishra; AFSJ, 20(7): 82-92, 2021; Article no.AFSJ. 69376 83 packaging materials and helps the environment to be safe. This research was carried out at the laboratory of Food Science analysis Laboratory, Babasaheb Bhimrao Ambedkar University, Lucknow (INDIA) between February 21-April 21.
Action potential in a biomechanical view

Most used model at this time, the Hodgkin-Huxley model for describing action potential, deals only with electrical properties of nerve impulse. It was experimentally proved action potential is coupled with a number of nonelectric phenomena, such as the change of axon thickness and length, reabsorption of released heat or change in optical properties. Many models for the origin and propagation of action potential were created. None of the present models explicitly incorporates the mechanical properties of the excitable membrane. In this thesis a viscoelastic model is derived which can explain the opening and closing of ion channels and therefore the mechanism of inducing the action potential. This model was successfully fitted to the original data of Hodgkin and Huxley, 1952. A unique experiment was conducted with mice neurons and the use of an atomic force microscope. Compared to other experiments this measurement was done using spontaneous action potentials. This means the nerve impulse is not electrically evoked, but one waits until the impulse occurs spontaneously. This ensures the action potential is not altered in any way by the measurement. The experiment has proved existing relationship between the change of the axon diameter and the action potential.
Attachment, Self-Esteem, and Psychological Distress: A Multiple-Mediator Model

The present study examined the relationships between childhood attachment, adult attachment, self-esteem, and psychological distress; specifically, it investigated the multiple mediating roles of self-esteem and adult attachment on the association between childhood attachment and psychological distress. Using 1,708 adult participants, a multiple-mediator model analysis following bootstrapping procedures was conducted in order to investigate the mechanisms among childhood and adult attachment, self-esteem, and psychological distress. As hypothesized, childhood attachment was significantly associated with self-esteem, adult attachment, and psychological distress. Self-esteem was found to be a significant mediator for the relationship between childhood attachment and adult attachment. In addition, adult attachment significantly mediated the relationship between self-esteem and psychological distress. The results provide insight on counseling interventions to increase adults’ self-esteem and attachment security, with efforts to decrease the negative impact of insecure childhood attachment on later psychological distress.
In-group bias in the Indian judiciary: Evidence from 5.5 million criminal cases

We study judicial in-group bias in Indian criminal courts, collecting data on over 5 million criminal case records from 2010–2018. We exploit quasi-random assignment of judges and changes in judge cohorts to examine whether defendant outcomes are affected by being assigned to a judge with a similar identity. We estimate tight zero effects of in-group bias along gender and religious identity. We do find small amounts of in-group bias in some (but not all) settings where identity is particularly salient, but even here our confidence intervals reject effect sizes far smaller than much of the prior literature.