Miracle-dz/UniFAR-FTUs huggingface dataset:
The role of earnings management as mediator the effect of male CEO masculinity face on Research & Development

Abstract This study aims to explain the role of earnings management in mediating the influence of male CEO masculinity on research & development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017–2021. This study collects facial images identified as male CEOs from data on the Indonesia Stock Exchange website and company websites and utilizes Google search. The data analysis method in this study uses Structural Equation Modeling which links theory, concepts and data that can be applied to research variables using Stata software. The findings explain that the role of earnings management mediates the influence of the male CEO’s masculinity face on research &development, meaning that the increase and decrease in the part of earnings management has an impact on increasing and decreasing the masculinity face of male CEOs also has an impact on increasing and decreasing research & development. The practical impact of the research results can help the Indonesian Institute of Accountants develop Financial Accounting Standard No. 19 in Indonesia. Theoretical implications of the research results can explain agency theory and behavioral consistency theory. The findings empirically have implications for company management in making policies related to the face of male masculinity which have an impact on earnings management practice policies and policy making on research & development expenditures, so that the empirical findings can be used by company management and the Indonesian government as policy makers in developing countries as a comparison of developed country policies. Throughout the study’s observations to date, it has not found any research on the topic of the role of profit management mediating the influence of the masculinity of male CEOs associated with research & development costs. The distinct role of male CEOs affects research & development policies and cost. The originality of this study can be shown by the differences from previous studies, first (Jia et al., 2014) explain that the face of masculinity of male CEOs has a positive effect on profit management practices. The second (Kamiya et al., 2018a; Asyik et al., 2022) explains that the face of masculinity of male CEOs has a positive impact on leverage. Research & development in the company have an essential position to increase the company’s long-term profitability
Variability of Southern T Tauri Stars. II. The Spectral Variability of the Classical T Tauri Star TW Hydrae

We present the analysis of 42 spectra of the Classical T Tauri star TW Hya observed with the FEROS echelle spectrograph over 2 yr. We determined the rotational and radial velocities of TW Hya, obtaining v sin i = 5 ± 2 km s-1 and vrad = 12.5 ± 0.5 km s-1. The star exhibits strong emission lines that show substantial variety and variability in their profile shapes. Emission lines such as Hα, Hβ, and He I show both outflow and infall signatures, which change on different timescales. The system displays periodic variations in line and veiling intensities, but the stellar rotation period remains uncertain. We see evidence of a variation in the mass accretion rate over a 1 yr period from the Na D line profiles that are well fitted by magnetospheric accretion models with moderate mass accretion rates (10-9 up to 10-8 M☉ yr-1). The lower values inferred from the models are close to the average mass accretion rate obtained from the veiling estimates (~2 × 10-9 M☉ yr-1), but the veiling results are consistent with a constant mass accretion rate within the errors of the calculations. The Hα, He I, Na D, and Hβ emission-line equivalent widths corrected from veiling correlate well with each other and are correlated with the veiling, indicating the same mechanism should be powering them and suggesting an origin related to the accretion process. The wings of the main emission lines are generally correlated, except when the Balmer lines exhibit properties suggesting a strong contribution from a wind. The blueward absorption components of the Balmer lines, most likely from a wind, are not correlated with veiling. The spectroscopic analysis allows us to infer the inclination of the stellar rotation axis (i = 18° ± 10°) that matches the current estimations of the disk orientation (0° < i < 15°). A magnetospheric dipole axis that is misaligned with the stellar/disk rotation axis could produce the observed photometric variability, and we tend to favor a low inclination but not a totally face-on geometry for the system. TW Hya exhibits typical spectral characteristics of many classical T Tauri stars in Taurus despite its older age, indicating that active accretion disks can readily survive up to 10 Myr.
Malignancy and viral infections in Sub-Saharan Africa: A review

The burden of malignancy related to viral infection is increasing in Sub-Saharan Africa (SSA). In 2018, approximately 2 million new cancer cases worldwide were attributable to infection. Prevention or treatment of these infections could reduce cancer cases by 23% in less developed regions and about 7% in developed regions. Contemporaneous increases in longevity and changes in lifestyle have contributed to the cancer burden in SSA. African hospitals are reporting more cases of cancer related to infection (e.g., cervical cancer in women and stomach and liver cancer in men). SSA populations also have elevated underlying prevalence of viral infections compared to other regions. Of 10 infectious agents identified as carcinogenic by the International Agency for Research on Cancer, six are viruses: hepatitis B and C viruses (HBV and HCV, respectively), Epstein-Barr virus (EBV), high-risk types of human papillomavirus (HPV), Human T-cell lymphotropic virus type 1 (HTLV-1), and Kaposi’s sarcoma herpesvirus (KSHV, also known as human herpesvirus type 8, HHV-8). Human immunodeficiency virus type 1 (HIV) also facilitates oncogenesis. EBV is associated with lymphomas and nasopharyngeal carcinoma; HBV and HCV are associated with hepatocellular carcinoma; KSHV causes Kaposi’s sarcoma; HTLV-1 causes T-cell leukemia and lymphoma; HPV causes carcinoma of the oropharynx and anogenital squamous cell cancer. HIV-1, for which SSA has the greatest global burden, has been linked to increasing risk of malignancy through immunologic dysregulation and clonal hematopoiesis. Public health approaches to prevent infection, such as vaccination, safer injection techniques, screening of blood products, antimicrobial treatments and safer sexual practices could reduce the burden of cancer in Africa. In SSA, inequalities in access to cancer screening and treatment are exacerbated by the perception of cancer as taboo. National level cancer registries, new screening strategies for detection of viral infection and public health messaging should be prioritized in SSA’s battle against malignancy. In this review, we discuss the impact of carcinogenic viruses in SSA with a focus on regional epidemiology. Graphical Abstract Oncogenic Viruses in Sub-Sahara Africa. The outer circle shows the six viruses classsified as oncogenic by the international Agency for Research on Cancer plus Human Immunodeficiency Virus, which potentiates oncogenesis. Examples of malignancies attributable to each virus are shown in the inner circle.
miRNome and Proteome Profiling of Human Keratinocytes and Adipose Derived Stem Cells Proposed miRNA-Mediated Regulations of Epidermal Growth Factor and Interleukin 1-Alpha

Wound healing is regulated by complex crosstalk between keratinocytes and other cell types, including stem cells. In this study, a 7-day direct co-culture model of human keratinocytes and adipose-derived stem cells (ADSCs) was proposed to study the interaction between the two cell types, in order to identify regulators of ADSCs differentiation toward the epidermal lineage. As major mediators of cell communication, miRNome and proteome profiles in cell lysates of cultured human keratinocytes and ADSCs were explored through experimental and computational analyses. GeneChip® miRNA microarray, identified 378 differentially expressed miRNAs; of these, 114 miRNAs were upregulated and 264 miRNAs were downregulated in keratinocytes. According to miRNA target prediction databases and the Expression Atlas database, 109 skin-related genes were obtained. Pathway enrichment analysis revealed 14 pathways including vesicle-mediated transport, signaling by interleukin, and others. Proteome profiling showed a significant upregulation of the epidermal growth factor (EGF) and Interleukin 1-alpha (IL-1α) compared to ADSCs. Integrated analysis through cross-matching the differentially expressed miRNA and proteins suggested two potential pathways for regulations of epidermal differentiation; the first is EGF-based through the downregulation of miR-485-5p and miR-6765-5p and/or the upregulation of miR-4459. The second is mediated by IL-1α overexpression through four isomers of miR-30-5p and miR-181a-5p.
Microwave-assisted cassava pulp hydrolysis as food waste biorefinery for biodegradable polyhydroxybutyrate production

Cassava pulp is one of the most abundant agricultural residues that can cause serious disposal problems. This study aimed to apply a biorefinery approach by examining the feasibility of microwave-assisted cassava pulp hydrolysis to attain sustainable management and efficient use of natural resources. Four factors, namely, the liquid-to-solid ratio (20 mL/g, 10 mL/g, 7.5 mL/g, and 5 mL/g), types of acids (H2SO4 and H3PO4), watt power (600 W, 700 W, and 800 W) and time (3, 5 and 8 min), were carefully investigated. The highest fermentable sugar content of 88.1 g/L ± 0.7 g/L (0.88 g fermentable sugars/g dry cassava pulp) was achieved when 20 mL/g cassava pulp was hydrolyzed with 2.5% (v/v) H2SO4 under microwave irradiation at 800 W for 8 min. Glucose was a major product (82.0 g/L ± 5.2 g/L). The inhibitor concentration was 5.17 g/L ± 0.01 g/L, and the levulinic acid concentration was 5.15 g/L ± 0.01 g/L. The results indicated that the liquid-to-solid ratio, diluted acid concentration, irradiation watt power and time were important factors in producing fermentable sugars from acid hydrolysis under microwave irradiation. The crude hydrolysate was used for PHB production by Cupriavidus necator strain A-04. The hydrolysate to nutrients ratio of 30:70 (v/v) yielded a cell dry weight of 7.5 g/L ± 0.1 g/L containing PHB content of 66.8% ± 0.3% (w/w), resulting in a yield Y P / S (g-PHB/g- S P H B ) of 0.35 g/g. This study demonstrated that the microwave-assisted cassava pulp hydrolysate developed in this study provided a high amount of glucose (88.1% conversion) and resulted in a low concentration of inhibitors without xylose; this was successfully achieved without pregelatinization, alkaline pretreatment or detoxification. Graphical Abstract
Amyloid beta and tau protein metabolic changes detected by visible resonance Raman scattering microscopy in Alzheimer's disease mouse model

Alzheimer’s disease (AD) pathogenesis is widely believed to be associated with the production and deposition of the β-amyloid peptide (Aβ) and neurofibrillary tangles (NFTs) which are composed of a highly-phosphorylated form of the microtubule-associated protein tau. Based on the above hypothesis, there are currently no sufficiently effective technologies and drugs for early detection and treatment of AD. Even the most promising new drug Lecanemab that is based on an anti-amyloid monoclonal antibody therapy, has only partially slowed down the cognitive performance of patients with mild impairment caused by Alzheimer's disease. The main symptoms of AD brain tissue lesions in patients are the deposition of β-amyloid peptide and the hyperphosphorylation of tau protein, which aggregates the microtubule structure of neurons. Therefore, Aβ deposition and hyperphosphorylation of Tau are important pathological biomarkers of Alzheimer's disease. Therefore, the main targets of research for AD prevention, detection and pharmaceuticals are still Aβ and Tau protein. The aim of this study was to detect the changes of Aβ and Tau proteins in the mouse brain tissue with AD and control samples using Visible Resonance Raman (VRR) spectroscopic technology. An attempt was made to develop criteria for the detection of early AD lesions by optical spectroscopy technology. The VRR spectra of AD, the control mouse brain tissues, and Aβ and Tau proteins were recorded and analyzed. The AD and the control mouse brain tissue samples were selected from the thalamus, frontal lobe cortex and hippocampus brain areas. VRR technology with high spatial resolution and the resonance-enhanced features of certain protein molecules is first used in this study to detect and characterize the changes of Aβ and Tau proteins in AD mouse brain model. The optical spectroscopy biomarkers of AD and Control brain tissue were identified in fingerprint and the high-wavenumber regions. The Raman spectra of the secondary structure of protein in amide (I-II-III-B-A) are detected and analyzed. The results indicate that the intensity of Amide I decreased at the 1666 cm-1 corresponding to the β-sheet structure, and the intensity of the amide III bands (1220- 1320 cm-1) increased in all AD brain tissues. It was also observed that the Raman peaks of 1448 and 980 cm-1 related to the abundance of proline, serine, and threonine at tau phosphorylation sites were significantly enhanced in the frontal lobe cortex and hippocampus of AD brain tissues. The intensity ratio biomarker of high phosphorylation in the high wavenumber range from 2898 to 2932 cm-1 increased in all AD brain tissues. Changes of protein secondary conformation and abnormally phosphorylated tau or tauopathies were observed. In summary, VRR is a sensitive tool for characterizing protein structural changes and monitoring the tau phosphorylation. It may potentially be used for early detection of AD.
Asymmetric Dust Jets and Extended Structure of 22P/Kopff Observed During 2009 Appearance

We observed the short-period comet 22P/Kopff during the 2009 appearance with MITSuME 3-color simultaneous imaging CCD cameras of Ishigakijima astronomical observatory and a 2kCCD camera of Kiso observatory from 2009 August to December after the perihelion passage on 2009 May [1]. In the observation, we confirmed the diffuse coma structure around the nucleus and the asymmetric fanshaped jet structure toward the south (Fig. 1). In addition, the dust trail was detected on the project orbit of the comet, while the obvious neck-line structure could not be confirmed. With the observational data of the asymmetric jet, we deduced the direction of the rotational axis. We analyzed the time evolution for the position angle of the rotational axis and obtained the pole orientation of (αpl, δpl) = (302° ±30°, 62°±10°) or (αpl, δpl) = (122°±30°, −62°±10°). Then, we modified the theoretical model of the dust ejection [2] in order to explain the dust trail and the asymmetric jet, and performed the numerical simulation (Fig. 2). As a result, we found the observed dust structure can be well reproduced by the dust emission near the south polar region (Fig. 3). This means that the polar region of the comet is still active, while most of the surface is becoming dormant. Asymmetric Dust Jets and Extended Structure of 22P/Kopff Observed during 2009 Appearance
The genome size, chromosome number and the seed adaption to long-distance dispersal of Ipomoea pes-caprae (L.)

Ipomoeapes-caprae (L.) (IPC) is a common species in tropical and subtropical coastal areas and one of the world’s most widely distributed plants. It has attracted researchers for its outstanding biological, ecological and medicinal values. It has been reported that the genetic diversity of IPCs located on different continents is very low because of their frequent gene flow. During the long journey of evolution, every aspect of the plant morphologies has evolved to the best adaptivity to the environment, seeking their survival and progeny expansion. However, the fundamental genetic characteristics of IPC and how their seed adapted to the success of population expansion remain unknown. In this study, the fundamental genetic characteristics, including the genome size and the chromosome number of IPC, were investigated. The results showed that IPC’s genome size is approximately 0.98-1.08 GB, and the chromosome number is 2n=30, providing the basic information for further genome analysis. In order to decipher the long-distance dispersal secret of this species, the fruit and seed developments, seed morphology, and seed germination were extensively investigated and described. The results showed an exquisite adaptive mechanism of IPC seeds to fulfil the population expansion via ocean currents. The large cavity inside the seeds and the dense tomenta on the surface provide the buoyancy force for the seeds to float on the seawater. The hard seed coats significantly obstructed the water absorption, thus preventing the seed from germination during the dispersal. Meanwhile, the fully developed embryos of IPC also have physiological dormancy. The physical and physiological characteristics of IPC seeds provide insight into the mechanism of their long-distance dispersal across the oceans. Moreover, based on morphological observation and semi-section microscopy, the development pattern of IPC glander trichomes was described, and their physiological functions were also discussed.
Implementation of Digital Beamforming System for Microwave Power Transfer With Real-Time Beam Scanning

In this study, we propose a digital beamforming system for microwave power transfer with a real-time beam-scanning algorithm for tracking a moving receiver. To perform scanning, each channel in the transmitter generates and converts a baseband signal for the allocated beam direction based on the pilot slots in a frame structure. An initial timer reset process and a preamble are included in the algorithm to maintain time synchronization among units of the scanning period in a wireless environment. The average received power is simulated, and the optimal frame configuration is derived by considering the proportion of an energy transmission slot in the frame. For experimental verification, we design a $4\times4$ digital beamforming system operating at 5.8 GHz and a receiver. The scanning performance is experimentally validated with various numbers of scanning beams and placements of the receiver. Moreover, when radiating 16 W of RF power, an RF power of 100 mW or more is received in all sections for the scenario of the receiver moving in a 1 m distance using 1 second period beam scanning. The proposed microwave power transfer system with a real-time beam scanning algorithm is verified to track the moving receiver in a wireless environment and perform optimal microwave power transfer.
Use of a Biostimulant to Mitigate the Effects of Excess Salinity in Soil and Irrigation Water in Tomato Plants

Global warming is linked to progressive soil salinisation, which reduces crop yields, especially in irrigated farmland on arid and semiarid regions. Therefore, it is necessary to apply sustainable and effective solutions that contribute to enhanced crop salt tolerance. In the present study, we tested the effects of a commercial biostimulant (BALOX®) containing glycine betaine (GB) and polyphenols on the activation of salinity defense mechanisms in tomato. The evaluation of different biometric parameters and the quantification of biochemical markers related to particular stress responses (osmolytes, cations, anions, oxidative stress indicators, and antioxidant enzymes and compounds) was carried out at two phenological stages (vegetative growth and the beginning of reproductive development) and under different salinity conditions (saline and non-saline soil, and irrigation water), using two formulations (different GB concentrations) and two doses of the biostimulant. Once the experiments were completed, the statistical analysis revealed that both formulations and doses of the biostimulant produced very similar effects. The application of BALOX® improved plant growth and photosynthesis and assisted osmotic adjustment in root and leaf cells. The biostimulant effects are mediated by the control of ion transport, reducing the uptake of toxic Na+ and Cl− ions and favoring the accumulation of beneficial K+ and Ca2+ cations, and a significant increase in leaf sugar and GB contents. BALOX® significantly reduced salt-induced oxidative stress and its harmful effects, as evidenced by a decrease in the concentration of oxidative stress biomarkers, such as malondialdehyde and oxygen peroxide, which was accompanied by the reduction of proline and antioxidant compound contents and the specific activity of antioxidant enzymes with respect to the non-treated plants.
STATIONARITY TESTING WITH COVARIATES

Two new stationarity tests are proposed. Both tests can be viewed as generalizations of existing stationarity tests and dominate these in terms of local asymptotic power. Improvements are achieved by accommodating stationary covariates. A Monte Carlo investigation of the small sample properties of the tests is conducted, and an empirical illustration from international finance is provided.This paper has benefited from the comments of Pentti Saikkonen (the co-editor), two anonymous referees, and seminar participants at University of Aarhus, Indiana University, Purdue University, Stanford University, UC Riverside, the 2001 Nordic Econometric Meeting, and the 2001 NBER Summer Institute. A MATLAB program that implements the tests proposed in this paper is available at http://elsa.Berkeley. EDU/users/mjansson.
Pointy ice-drops: How water freezes into a singular shape

A water drop that is gently deposited on a very cold surface freezes into a pointy ice-drop with a very sharp tip. The formation of this singular shape originates from the reduction of mass density during the freezing process and can be explained using a simplified model for which the universal structure of the singularity is revealed in full detail. The combination of a relatively simple, static experiment, and the accessible asymptotic analysis makes this system an ideal introduction to the topic of singularities
Characterization of Third Generation Cephalosporin- and Carbapenem-Resistant Aeromonas Isolates from Municipal and Hospital Wastewater

Antibiotic resistance (AR) remains one of the greatest threats to global health, and Aeromonas species have the potential to spread AR in the aquatic environment. The spread of resistance to antibiotics important to human health, such as third-generation cephalosporins (3GCs) and carbapenems, is of great concern. We isolated and identified 15 cefotaxime (3GC)- and 51 carbapenem-resistant Aeromonas spp. from untreated hospital and treated municipal wastewater in January 2020. The most common species were Aeromonas caviae (58%), A. hydrophila (17%), A. media (11%), and A. veronii (11%). Almost all isolates exhibited a multidrug-resistant phenotype and harboured a diverse plasmidome, with the plasmid replicons ColE, IncU, and IncR being the most frequently detected. The most prevalent carbapenemase gene was the plasmid-associated blaKPC-2 and, for the first time, the blaVIM-2, blaOXA-48, and blaIMP-13 genes were identified in Aeromonas spp. Among the 3GC-resistant isolates, the blaGES-5 and blaMOX genes were the most prevalent. Of the 10 isolates examined, three were capable of transferring carbapenem resistance to susceptible recipient E. coli. Our results suggest that conventionally treated municipal and untreated hospital wastewater is a reservoir for 3GC- and carbapenem-resistant, potentially harmful Aeromonas spp. that can be introduced into aquatic systems and pose a threat to both the environment and public health.