Miracle-dz/UniFAR-FTUs huggingface dataset:
Using Hybrid Artificial Intelligence and Machine Learning Technologies for Sustainability in Going-Concern Prediction

The going-concern opinions of certified public accountants (CPAs) and auditors are very critical, and due to misjudgments, the failure to discover the possibility of bankruptcy can cause great losses to financial statement users and corporate stakeholders. Traditional statistical models have disadvantages in giving going-concern opinions and are likely to cause misjudgments, which can have significant adverse effects on the sustainable survival and development of enterprises and investors’ judgments. In order to embrace the era of big data, artificial intelligence (AI) and machine learning technologies have been used in recent studies to judge going concern doubts and reduce judgment errors. The Big Four accounting firms (Deloitte, KPMG, PwC, and EY) are paying greater attention to auditing via big data and artificial intelligence (AI). Thus, this study integrates AI and machine learning technologies: in the first stage, important variables are selected by two decision tree algorithms, classification and regression trees (CART), and a chi-squared automatic interaction detector (CHAID); in the second stage, classification models are respectively constructed by extreme gradient boosting (XGB), artificial neural network (ANN), support vector machine (SVM), and C5.0 for comparison, and then, financial and non-financial variables are adopted to construct effective going-concern opinion decision models (which are more accurate in prediction). The subjects of this study are listed companies and OTC (over-the-counter) companies in Taiwan with and without going-concern doubts from 2000 to 2019. According to the empirical results, among the eight models constructed in this study, the prediction accuracy of the CHAID–C5.0 model is the highest (95.65%), followed by the CART–C5.0 model (92.77%).
Oral Formulation Based on Irbesartan Nanocrystals Improve Drug Solubility, Absorbability, and Efficacy

We previously reported that the bioavailability (BA) of irbesartan (IRB), a BSC class II drug, was improved by preparing nanocrystalline suspensions. However, nanocrystalline suspensions have chemical and physical instabilities and must be converted into tablets through drying approaches in order to overcome such instabilities. In this study, we attempted to design a molded tablet based on nanocrystalline IRB suspensions (IRB-NP tablet) and investigated the effects of this IRB-NP tablet on blood pressure (BP) in a stroke-prone spontaneously hypertensive (SHR-SP) rat. The IRB-NP tablet (with a hardness of 42.6 N) was developed by combining various additives (methylcellulose, 2-hydroxypropyl-β-cyclodextrin HPβCD, D-mannitol, polyvinylpyrrolidone, and gum arabic) followed by bead-milling and freeze-drying treatments. The mean particle size in the redispersions of the IRB-NP tablet was approximately 118 nm. The solubility and intestinal absorption of IRB in the IRB-NP tablet were significantly enhanced in comparison with the microcrystalline IRB tablet (IRB-MP tablet), and both solubility and clathrin-dependent endocytosis helped improve the low BA of the IRB. In addition, the BP-reducing effect of the IRB-NP tablet was significantly higher than that of the IRB-MP tablet. These results provide useful information for the preservation of nanocrystalline suspensions of BCS class II drugs, such as IRB.
MicroRNA-375-3p Suppresses Upper Tract Urothelial Carcinoma Cell Migration and Invasion via Targeting Derlin-1

Simple Summary The Derlin-1 protein, encoded by DERL1, is located in the endoplasmic reticulum membrane and is responsible for the unfolded protein response. Derlin-1 has recently drawn lots of attention with regard to cancer pathogenesis. The purpose of this study is to examine its role and molecular mechanism in upper tract urothelial carcinoma (UTUC). The protein levels of Derlin-1 in human UTUC specimens are observed by immunohistochemistry. Derlin-1 overexpression is evidently associated with cancer stage, distant metastasis, recurrence, and poor prognosis in patients with UTUC. In an in vitro study, the knockdown of Derlin-1 represses, while over-expression of Derlin-1 increases migration and invasion of UTUC cells significantly. We identify the microRNA-375-3p (miR-375-3p) as one of the potential candidate microRNAs and then examine the relationship between Derlin-1 and miR-375-3p. The dual-luciferase reporter assay confirms that miR-375-3p directly targets Derlin-1. Furthermore, we reveal that miR-375-3p modulate Derlin-1 and epithelial–mesenchymal transition (EMT) marker protein levels. However, the above effects are reversed by the restoration of Derlin-1. Our study clarifies that miR-375-3p represses invasion and migration by directly targeting Derlin-1 and regulating the expression of EMT-associated proteins in UTUC cells, suggesting Derlin-1 may act as a useful predictor of prognosis and that both Derlin-1 and miR-375-3p could be potential therapeutic targets in UTUC. Abstract Little is known regarding the molecular characterization of upper tract urothelial carcinoma (UTUC). Novel therapeutic targets and prognostic predictors are imminent. In the present study, we aim to examine the oncogenic function and molecular mechanism of Derlin-1 in UTUC. Derlin-1 overexpression is significantly associated with poor prognosis in patients with UTUC. In vitro, knockdown or over-expression of Derlin-1 markedly regulated UTUC cell invasion and migration. We further discovered miR-375-3p suppresses cell invasion and migration by inversely regulating Derlin-1 and blocking EMT in UTUC cells. Taking this together, miR-375-3p functions as a tumor suppressive microRNA by directly targeting Derlin-1 and blocking epithelial–mesenchymal transition (EMT) in UTUC.
Identification of the Regulatory Genes of UV-B-Induced Anthocyanin Biosynthesis in Pepper Fruit

Fruit peels of certain pepper (Capsicum annum L.) varieties accumulate a large amount of anthocyanins and exhibit purple color under medium-wave ultraviolet (UV-B) conditions, which severely impacts the commodity value of peppers. However, the regulatory mechanism of the above process has not been well studied so far. To explore which key genes are involved in this regulatory mechanism, pepper variety 19Q6100, the fruit peels of which turn purple under UV-B conditions, was investigated in this study. Transcription factors with expression levels significantly impacted by UV-B were identified by RNA-seq. Those genes may be involved in the regulation of UV-B-induced anthocyanin biosynthesis. Yeast one-hybrid results revealed that seven transcription factors, CabHLH143, CaMYB113, CabHLH137, CaMYBG, CaWRKY41, CaWRKY44 and CaWRKY53 directly bound to the putative promotor regions of the structural genes in the anthocyanin biosynthesis pathway. CaMYB113 was found to interact with CabHLH143 and CaHY5 by yeast two-hybrid assay, and those three genes may participate collaboratively in UV-B-induced anthocyanin biosynthesis in pepper fruit. Virus-induced gene silencing (VIGS) indicated that fruit peels of CaMYB113-silenced plants were unable to turn purple under UV-B conditions. These findings could deepen our understanding of UV-B-induced anthocyanin biosynthesis in pepper.
CkREV Enhances the Drought Resistance of Caragana korshinskii through Regulating the Expression of Auxin Synthetase Gene CkYUC5

As a common abiotic stress, drought severely impairs the growth, development, and even survival of plants. Here we report a transcription factor, Caragana korshinskii REVOLUTA(CkREV), which can bidirectionally regulate the expression of the critical enzyme gene CkYUC5 in auxin synthesis according to external environment changes, so as to control the biosynthesis of auxin and further enhance the drought resistance of plants. Quantitative analysis reveals that the expression level of both CkYUC5 and AtYUC5 is down-regulated after C. korshinskii and Arabidopsis thaliana are exposed to drought. Functional verification of CkREV reveals that CkREV up-regulates the expression of AtYUC5 in transgenic A. thaliana under common conditions, while down-regulating it under drought conditions. Meanwhile, the expression of CkYUC5 is also down-regulated in C. korshinskii leaves instantaneously overexpressing CkREV. We apply a dual-luciferase reporter system to discover that CkREV can bind to the promoter of CkYUC5 to regulate its expression, which is further proved by EMSA and Y1H esxperiments. Functional verification of CkREV in C. korshinskii and transgenic A. thaliana shows that CkREV can regulate the expression of CkYUC5 and AtYUC5 in a contrary way, maintaining the equilibrium of plants between growth and drought resisting. CkREV can positively regulate the expression of CkYUC5 to promote auxin synthesis in favor of growth under normal development. However, CkREV can also respond to external signals and negatively regulate the expression of CkYUC5, which inhibits auxin synthesis in order to reduce growth rate, lower water demands, and eventually improve the drought resistance of plants.
Examining the role of Pakistan’s national curriculum textbook discourses on normalising the Taliban’s violence in the USA’s Post 9/11 war on terror in South Waziristan, Pakistan

ABSTRACT This qualitative study analyses the discourses of Islamic Studies textbook to problematise its role in schoolchildren’s radicalisation, and normalisation of violence, in the post 9/11 situation in the Taliban’s stronghold, South Waziristan. The textbook findings are further substantiated by the field data collected from 40 students of grades 9 and 10, who studied the sampled textbook in the post 9/11 situation. Students’ perspectives, which relate their pedagogical experiences of the textbook in public schools, were gathered employing 16 in-depth individual interviews and 8 focus group discussions. Taking insights from Apple and Ball’s concepts of ‘legitimate knowledge’ and ‘normalisation’ respectively, the findings suggest that the sampled textbook strongly inspired a particular kind of Jihad (holy war), created hate-based ‘believers/Muslims’ versus ‘non-believers/Kuffar’ binaries, and profiled communities in opposition to each other. The students strongly identified with the discursive textbook representations, and participated in Jihad both as the Taliban commanders and foot soldiers. Some of them died young, however, the majority survived of which some recanted. Notwithstanding external influences, the study underlines the role that the textbook discourses and their pedagogical practices in schools played in radicalising the whole generation of schoolchildren and normalising the Taliban fronted violence in Pakistan’s tribal areas.
A Proposed Website to Evaluate the Academic Performance in College of Sciences and Arts in Unaizah

One of the main aims of deanship of quality assurance and accreditation in higher education is evaluated the academic and institutional performance. Therefore, effective evaluation is necessary in order to ensure academic and institutional adequately meet the requirements and teaching processing needs. A number of studies have proposed evaluation frameworks to aid in evaluation academic and institutional performance work. The students for evaluation the performance of academic and institutional have a lack of knowledge to examine and evaluate some points in the questionnaire and did not answer to the questionnaire seriously either. Thus, the questionnaire results will led to take and adopt wrong policies and decisions by the deanship of quality assurance and accreditation based on the fake feedback from the students and became the focus of concern and confusion for many academics. It is also in this confusing and difficult situation, academics sometimes disagreed regarding the questionnaire. This study aims to develop a website solution that could support students and quality unit in evaluation academic and institutional performance work in order to get the right feedback from students. This study indicated that the working environment would be improved by reducing the margin of errors or damages and the loss of some papers relating to the evaluation academic and institutional performance. It also by allowing the quality unit to assess the website and determine the improvement or complications based on the results of the evaluation process through the proposed website.
Effect of principal stress orientation on stability of surrounding rock of tunnels

In order to investigate the effect of principal stress orientation on the stability of the surrounding rock of tunnels, experimental and numerical studies are performed. Cement mortar models are applied, and two cases for the tunnel with and without cracks are considered. Photoelastic experiments are conducted to confirm the results of the cement mortar model tests. In the numerical simulation, the plastic damage of concrete damaged plasticity is adopted. The stresses at the points around the tunnel and the stress intensity factor of crack tips are calculated, and the results are in good agreement with the experimental ones. The results show that for the tunnel without cracks, when the angel of principal stress orientation and tunnel wall θ =45°, the compressive strength is the lowest; for the tunnel with a crack, when the angel of crack direction and tunnel wall β=130°, the stress intensity factor of crack tips is the largest, and the compressive strength is the lowest, and for the tunnel with β=130°, when θ was small or θ=70°, the lowest compressive strength occurs.
Load Estimation for Induction Heating Cookers Based on Series RLC Natural Resonant Current

In domestic induction heating applications, cookware can be considered an equivalent load in a series resistor–inductor–capacitor resonant converter. Therefore, the electrical parameters of an equivalent circuit change according to the cookware material, size and the cookware position on the heating coil. This study proposes an online estimation method for detecting the cookware status, determining the material and estimating the equivalent heating resistance of cookware on an induction heating cooker (IHC) for power control. The proposed method could turn off the circuit in abnormal situations such as low equivalent heating coverage rate or non-ferromagnetic cookware and adjust the power in normal situations. In the method, a half-bridge series resonant converter (HBSRC) generates two test patterns with three resonant voltage pulses to detect cookware every 10 ms, only the current feedback information is needed to avoid the calculation loads and times necessary for complex signal operations in software. To verify the proposed method, a digital signal processor based HBSRC with 1000 W was constructed. The maximum errors between the estimated and measured resistance and inductance were 7.14% and 2.91%, respectively. Moreover, power control in emulated user operation reveal that the proposed method and control system can effectively estimate load online to detect cookware status and determine whether to turn off or vary the heating power for an IHC.
Enhanced Generation of Human Induced Pluripotent Stem Cells from Peripheral Blood and Using Their Mesoderm Differentiation Ability to Regenerate Infarcted Myocardium

Тhe most pressing issue in generating induced pluripotent stem cells (iPSCs) in clinical practice is the cell source. Compared to human dermal fibroblasts (HDFs), which have been widely used, human peripheral blood could be a more easily obtainable alternative. However, iPSCs generated from fresh peripheral blood require inconvenient specific methods including isolation. Recently, we succeeded in isolating and culturing human heart-derived circulating cells called circulating multipotent stem (CiMS) cells. Here, we investigated the generation efficiency of CiMS-derived iPSCs (CiMS-iPSCs) and tested their differentiation potential into mesodermal lineages and cardiovascular cells. We isolated and cultured CiMS cells from peripheral mononuclear cells with a high efficiency. Moreover, our method succeeded in reprogramming the CiMS cells and generating iPSCs with higher efficiency compared to when HDFs were used. Compared to HDF-iPSCs or human embryonic stem cells (hESCs), CiMS-iPSCs showed high differentiation potential into mesodermal lineage cells and subsequently into endothelial cells, vascular smooth muscle cells, and cardiomyocytes. Further, we checked the epigenetic status of each cell type. While methylation of the CpG site of the brachyury T promoter did not differ between cell types, the histone H3 lysine 4 trimethylation level in the brachyury T promoter region was enhanced in CiMS-iPSCs, compared to that in other cell types. In contrast, histone H3 lysine 9 acetylation was downregulated during the differentiation process of the CiMS-iPSCs. In the myocardial infarction model, the CiMS-iPSCs group showed more therapeutic potential in regenerating the myocardium than other cell types. Our study showed a new method to isolate human heart-derived stem cells from human peripheral blood and to generate iPSCs efficiently. Due to epigenetic memory, these CiMS-iPSCs easily differentiated into cardiovascular lineage cells, resulting in improved efficiency in vivo. These results suggest that our new method using CiMS cells has therapeutic potential in regenerative medicine using cell therapy.
CD8 T Cell Memory Inflation is Driven by Latent CMV Infection of Lymphatic Endothelial Cells

CMV, a ubiquitous herpesvirus, elicits an extraordinarily large T cell response that is sustained or increases over time, a phenomenon termed ‘memory inflation. ’ Remarkably, even latent, non-productive infection can drive memory inflation. Despite intense research on this phenomenon, the infected cell type(s) involved are unknown. To identify the responsible cell type(s), we designed a Cre-lox murine CMV (MCMV) system, where a spread-deficient (ΔgL) virus expresses recombinant SIINFEKL only in Cre+ host cells. We found that latent infection of endothelial cells (ECs), but not dendritic cells (DCs) or hepatocytes, was sufficient to drive CD8 T cell memory inflation. Infection of Lyve-1-Cre and Prox1-CreERT2 mice revealed that amongst EC subsets, infection of lymphatic ECs was sufficient. Genetic ablation of β2m on lymphatic ECs did not prevent inflation, suggesting another unidentified cell type can also present antigen to CD8 T cells during latency. This novel system definitively shows that antigen presentation by lymphatic ECs drives robust CD8 T cell memory inflation. SUMMARY Active T cell immunosurveillance during latent CMV infection results in T cell ‘memory inflation. ’ A novel Cre-lox genetic system for cell-specific antigen expression reveals that lymphatic ECs, but not DCs or hepatocytes, can drive CD8 T cell memory inflation.
Attaching Onto or Inserting Into an Intramolecular Hydrogen Bond: Exploring and Controlling a Chirality-Dependent Dilemma for Alcohols

Prereactive complexes in noncovalent organocatalysis are sensitive to the relative chirality of the binding partners and to hydrogen bond isomerism. Both effects are present when a transiently chiral alcohol docks on a chiral α-hydroxy ester, turning such 1:1 complexes into elementary, non-reactive model systems for chirality induction in the gas phase. With the help of linear infrared and Raman spectroscopy in supersonic jet expansions, conformational preferences are investigated for benzyl alcohol in combination with methyl lactate, also exploring p-chlorination of the alcohol and the achiral homolog methyl glycolate to identify potential London dispersion and chirality effects on the energy sequence. Three of the four combinations prefer barrierless complexation via the hydroxy group of the ester (association). In contrast, the lightest complex predominantly shows insertion into the intramolecular hydrogen bond, such as the analogous lactate and glycolate complexes of methanol. The experimental findings are rationalized with computations, and a uniform helicality induction in the alcohol by the lactate is predicted, independent of insertion into or association with the internal lactate hydrogen bond. p-chlorination of benzyl alcohol has a stabilizing effect on association because the insertion motif prevents a close contact between the chlorine and the hydroxy ester. After simple anharmonicity and substitution corrections, the B3LYP-D3 approach offers a fairly systematic description of the known spectroscopic data on alcohol complexes with α-hydroxy esters.
Research on Problems Related to Complex Networks and Urban Traffic Systems

The new achievements on small-world networks,scale-free networks and complex weighted networks are reviewed firstly.To offer the guidance for the traffic practice,the theoretical researches on the urban traffic systems,should put emphases on the following problems,incorporating multidisciplinary theory and method together including complex networks theory,dynamics systems theory,modern control theory and traffic science and engineering et al.;investigating urban traffic systems' spatial-time complexity and the mechanics of the evolvement;uncovering the evolvement of traffic flows;weakening and defending traffic congestions and so on.Finally,the research topics on the problem of the complexity of urban traffic networks are summarized.
Unusually large components in near-critical Erdős-Rényi graphs via ballot theorems

We consider the near-critical Erdős–Rényi random graph G(n, p) and provide a new probabilistic proof of the fact that, when p is of the form $p=p(n)=1/n+\lambda/n^{4/3}$ and A is large, \begin{equation*}\mathbb{P}(|\mathcal{C}_{\max}|>An^{2/3})\asymp A^{-3/2}e^{-\frac{A^3}{8}+\frac{\lambda A^2}{2}-\frac{\lambda^2A}{2}},\end{equation*} where $\mathcal{C}_{\max}$ is the largest connected component of the graph. Our result allows A and $\lambda$ to depend on n. While this result is already known, our proof relies only on conceptual and adaptable tools such as ballot theorems, whereas the existing proof relies on a combinatorial formula specific to Erdős–Rényi graphs, together with analytic estimates.
High‐gain single‐switch single‐input dual‐output DC‐DC converter with reduced switching stress

In light‐emitting diode (LED) driver applications, as an alternative of employing two separate conventional DC‐DC converters, single‐input dual‐output converters (SIDO) have excellent performance over traditional topologies. However, SIDO has the limitation of more number switches required, which leads to higher switching losses and deteriorating efficiency. In order to overcome this drawback, this paper presents a novel of a single‐switch single‐input dual‐output DC‐DC converter with a high‐gain ratio. It attains the two boosted outputs with a high‐gain conversion ratio using a single switch by incorporating the switched‐capacitor technique. In addition, the bulkiness of the converter was reduced by utilizing only one inductor and switch. Moreover, it improves efficiency by reduced switching stress and cross‐regulation at output ends. Furthermore, the performance of the converter in continuous conduction mode (CCM) and discontinuous conduction mode (DCM) has been explained in this paper. Finally, a 120‐W hardware setup has been built and tested. The experiment results are presented to validate the merits of the proposed topology.