Miracle-dz/UniFAR-FTUs huggingface dataset:
EARNINGS MANAGEMENT VS FINANCIAL REPORTING FRAUD – KEY FEATURES FOR DISTINGUISHING UDC 343 . 53 : 657

A major issue central to accountings research is the extent to which management is allowed to manage reported earnings, as well as the extent to which it becomes financial fraud. This paper discusses what is earnings management and financial reporting fraud, frameworks that existing literature offered to distinguish between them, how they in some cases overlap and the reasons that make the only relaying on accounting standards and management intent are not enough factors to provide clear differentiation between both.
Fracture Permeability Assessment in Deeply Buried Carbonates and Implications for Enhanced Geothermal Systems : Inferences from a Detailed Well Study at Luttelgeest-01 , The Netherlands

This paper demonstrates that analysis of thermal convection and fracture flow properties from oil and gas wells can be used for the assessment of natural fracture permeability and its volumetric up scaling. We applied this approach to a Dinantian carbonate platform encountered at the Luttelgeest-01 Well (LTG-01) in the Netherlands and show that this location may have potential for an Enhanced Geothermal System.
Surgery versus conservative antibiotic treatment in acute appendicitis : a systematic review and meta-analysis of randomized controlled trials

The term evidence-based medicine was first coined by Sackprognosis of disease, how to quantify disease (measureett and colleagues as “the conscientious, explicit and judicious use of current best evidence in making decisions about the care of individual patients.” The key to practicing evidence-based medicine is applying the best current knowledge to decisions in individual patients. Medical knowledge is continually and rapidly expanding, and it is impossible for an individual clinician to read all themedical literature. For clinicians to practice evidence-based medicine, they must have the skills to read and interpret the medical literature so that they can determine the validity, reliability, credibility, and utility of individual articles. These skills are known as critical appraisal skills. Generally, critical appraisal requires that the clinician have some knowledge of biostatistics, clinical epidemiology, decision analysis, and economics as well as clinical knowledge. The Canadian Association of General Surgeons (CAGS) and the American College of Surgeons (ACS) jointly sponsor a program titled, “Evidence-Based Reviews in Surgery” (EBRS), supported by an educational grant from Ethicon Inc and Ethicon Endo Surgery Inc. The primary objective of this initiative is to help practicing surgeons improve their critical appraisal skills. During the academic year, 8 clinical articles are chosen for review and discussion. They are selected not only for their clinical relevance to general surgeons, but also because they cover a spectrum of issues important to surgeons; for example, causation or risk factors for disease, natural history or
Limitations in the Design of Chimeric Antigen Receptors for Cancer Therapy

Cancer therapy has entered a new era, transitioning from unspecific chemotherapeutic agents to increasingly specific immune-based therapeutic strategies. Among these, chimeric antigen receptor (CAR) T cells have shown unparalleled therapeutic potential in treating refractory hematological malignancies. In contrast, solid tumors pose a much greater challenge to CAR T cell therapy, which has yet to be overcome. As this novel therapeutic modality matures, increasing effort is being invested to determine the optimal structure and properties of CARs to facilitate the transition from empirical testing to the rational design of CAR T cells. In this review, we highlight how individual CAR domains contribute to the success and failure of this promising treatment modality and provide an insight into the most notable advances in the field of CAR T cell engineering.
Time to pregnancy among partners of men exposed to di(2-ethylhexyl)phthalate.

OBJECTIVES This study assessed paternal occupational exposure to di(2-ethylhexyl)phthalate (DEHP) in association with reduced fertility. METHODS Men working in three plants with DEHP exposure were studied retrospectively. Male and female employees and their partners were invited to participate if they had reported a pregnancy or an attempt to achieve a pregnancy. Postal questionnaires and telephone interviews were used to collect additional data from the men and women, respectively. Information on time to pregnancy was eligible for 326 pregnancies fathered by 193 men. Male exposure to DEHP during every month of their time to pregnancy was classified into one of three exposure categories. The exposure ranged from <0.1 to 2.1 mg/m3. The fathers of only four pregnancies had DEHP exposure of >0.5 mg/m3 during the time to pregnancy. The pregnancies of employed women with unexposed partners or pregnancies of employed men unexposed during the time to pregnancy formed the reference group. RESULTS The fecundability ratio for time to pregnancy was 1.07 [95% confidence interval (95% CI) 0.84-1.35] for those with low exposure and 0.97 (95% CI 0.70-1.33) for the highly exposed after adjustment for the father's age, mother's age, and length of recall. When the analyses were restricted to first pregnancy, the fecundability ratio was 1.13 (95% Cl 0.83-1.56) for low exposure and 1.02 (95% CI 0.66-1.59) for high exposure. CONCLUSIONS Time to pregnancy is not prolonged among couples with paternal exposure to DEHP at a mean exposure level of <0.5 mg/m3.
Strain–Related Acid Production by Oral Streptococci

Acid production, in particular at low pH, is thought to be an important ecological determinant in dental caries. The aim of the present study was to determine the acid producing capability at different pH levels of 47 streptococcal strains, representing 9 species, isolated from human dental plaque. The bacteria were grown until mid log–phase under anaerobic conditions and acid production was measured in a pH–stat system at pH 7.0, 6.0, 5.5 and 5.0. At all pH values, the mean velocity of acid production (Vap) by Streptococcus mutans and S. sobrinus was significantly higher (p<0.01; ANOVA) than that of the other oral streptococci, including S. mitis, S. oralis, S. gordonii, S. sanguis, S. intermedius, S. anginosus, S. constellatus, and S. vestibularis. However, the Vap of some strains of S. mitis biovar 1 and S. oralis, particularly at pH values of 7.0 and 6.0, exceeded that of some strains of S. mutans. The Vap decreased with pH for all strains, but some strains of S. mitis biovar 1 and strains of the mutans streptococci maintained a relatively high rate of acid production. The results suggest that some strains of S. mitis biovar 1 and S. oralis may play an important role in caries development by modifying the environment in dental plaque to become favourable for the succession of aciduric species. The study furthermore emphasises the need for detailed species and biovar identification of oral streptococci and for recognition of the significant physiological differences that occur within single species.
THE INTERNAL LABOUR MARKET AND DEVELOPMENT OF HUMAN CAPITAL UDC 331 . 5 + 005

The formation of the theoretical concept of internal labour market (ILM) has begun rather recently under the conditions of both the subsiding of the orthodox Western neo-classic school which treated the firm as "the blackbox" (inputs on the entry and outputs on the outlet) and the strengthening of the institutional approach which interprets economic and labour relations from the position of the micro-level analysis methodology. The analysis of the goal of external and internal labour markets division, and the examination of the factors affecting the formation of internal labour market allow us to define the reasons for the creation of such a market. They can be characterized according to two available directions of advantages: a) the availability of advantages for the employers on internal labour market; b) the availability of advantages for the employees.
Iron Chelators and Exogenic Photosensitizers. Synergy through Oxidative Stress Gene Expression

In non-invasive anticancer photodynamic therapy (PDT), a nontoxic photosensitizer (PS), which is activated by visible light, is used as a magic bullet that selectively destroys cancer cells. Recently, we described the combined therapy of 5-aminolevulinic acid (ALA-PDT) with thiosemicarbazone (TSC), i.e. an iron-chelating agent. This resulted in a strong synergistic effect. Herein, we investigated a novel strategy using a combination of PDT consist of the xenobiotic-porphyrin type PS with TSC. We observed a synergistic effect for all of the pairs of TSC-PS. This approach can be rationalized by the fact that both chlorin and TSC can affect the generation of reactive oxygen species (ROS). In order to elucidate the plausible mechanism of action, we also combined the investigated PSs with DFO, which forms complexes that are redox inactive. We detected a slight antagonism or additivity for this combination. This may suggest that the ability of an iron chelator (IC) to participate in the production of ROS and the generation of oxidative stress is important.
Structural Characterization of the Dual Glycan Binding Adeno-Associated Virus Serotype 6

ABSTRACT The three-dimensional structure of adeno-associated virus (AAV) serotype 6 (AAV6) was determined using cryo-electron microscopy and image reconstruction and using X-ray crystallography to 9.7- and 3.0-Å resolution, respectively. The AAV6 capsid contains a highly conserved, eight-stranded (βB to βI) β-barrel core and large loop regions between the strands which form the capsid surface, as observed in other AAV structures. The loops show conformational variation compared to other AAVs, consistent with previous reports that amino acids in these loop regions are involved in differentiating AAV receptor binding, transduction efficiency, and antigenicity properties. Toward structure-function annotation of AAV6 with respect to its unique dual glycan receptor (heparan sulfate and sialic acid) utilization for cellular recognition, and its enhanced lung epithelial transduction compared to other AAVs, the capsid structure was compared to that of AAV1, which binds sialic acid and differs from AAV6 in only 6 out of 736 amino acids. Five of these residues are located at or close to the icosahedral 3-fold axis of the capsid, thereby identifying this region as imparting important functions, such as receptor attachment and transduction phenotype. Two of the five observed amino acids are located in the capsid interior, suggesting that differential AAV infection properties are also controlled by postentry intracellular events. Density ordered inside the capsid, under the 3-fold axis in a previously reported, conserved AAV DNA binding pocket, was modeled as a nucleotide and a base, further implicating this capsid region in AAV genome recognition and/or stabilization.
THE BIOLOGY OF AGGRESSION Serotonin and Impulse Aggression : Not So Fast

The quest to root violent criminality in organic shortcomings has a long and, viewed with the wisdom of hindsight, sometimes silly history. Lombroso's diagnostic taxonomy of criminal physical features, the phrenology of Gall, Kretschmer's body typing and, more recently, the attempt to link the XYY or "supermale" genetic constitution to criminality are textbook cases of fruitless efforts to explain bad behavior as the outcome of bad biology.
SPECIATION OF AMPHIBIAN IN SUNDALAND INTRODUCTION SPECIATION AND ZOOGEOGRAPHY OF AMPHIBIAN IN SUNDALAND

Sundaland is an interesting area to be explored based on its geological history, topography, and climate. Sundaland consists of Penisular Malaysia, Sumatra, Borneo, and Java which experienced some emergence and submergence process in the past. During 1981-2015, most of research in Sundaland found that amphibian family in Sundaland was dominated by Bufonidae, Ranidae, Microhylidae, Megophrydae, Rachophoridae, and Dicroglossidae which experienced lot of speciation in its history. Among of 4 major islands in Sundaland, Borneo has the highest number of species diversity, then Peninsular Malaysia, Sumatra, and Java. During those years, Sumatra and Java got least concern by researcher. Therefore, it is suggested for further study to explore more in Sumatra and Java.
Tandem mass spectrometry determination of the putative structure of a heterogeneous mixture of Lipid As isolated from the lipopolysaccharide of the Gram-negative bacteria Aeromonas liquefaciens SJ-19a.

RATIONALE We report herein the electrospray ionization mass spectrometry (ESI-MS) and low-energy collision-induced dissociation tandem mass spectrometry analysis (CID-MS/MS) of a mixture of lipid As isolated from the rough lipopolysaccharide (LPS) of the mutant wild strain of the Gram-negative bacteria Aeromonas liquefaciens (SJ-19a, resistant) grown in the presence of phages. The interaction between the phages and the Gram-negative bacteria regulates host specificity and the heterogeneity of the lipid A component of the LPS. METHODS The heterogeneous mixture of lipid As was isolated by the aqueous phenol method from the LPS of the rough wild strain of Gram-negative bacteria Aeromonas liquefaciens (SJ-19a). Hydrolysis of the LPS was with 1% acetic acid, and purification was by chromatography using Sephadex G-50 and Sephadex G-15. ESI-MS and low-energy CID-MS/MS analyses were performed with a triple-quadrupole (QqQ) and a Fourier transform ion cyclotron resonance (FTICR) mass spectrometer. RESULTS Preliminary analysis of the lipid As mixture was conducted by ESI-MS in the negative ion mode and the spectrum obtained suggested that the lipid A SJ-19a was composed of a heterogeneous mixture of different lipid A molecules. CID-MS/MS experiments confirmed the identities of the various mono-phosphorylated β-D-GlcpN-(1→6)-α-D-GlcpN disaccharide entities. This lipid As mixture was asymmetrically substituted with fatty acids such as ((R)-14:0(3-OH)), (14:0(3-(R)-(O-12:0)) and (14:0(3-(R)-O-(14:0)) located on the O-3, O-3', N-2 and N-2' positions, respectively. CONCLUSIONS Low-energy collision-induced dissociation tandem mass spectrometry in-space (QqQ-MS/MS) and in-time (FTICR-MS/MS) allowed the exact determination of the fatty acid acylation positions on the H2 PO3 →4-O'-β-D-GlcpN-(1→6)-α-D-GlcpN disaccharide backbones of this heterogeneous mixture of lipid As , composed inter alia of seven different substituted lipid As , formed from the incomplete biosynthesis of their respective LPS.
Experimental friction factor study for microchannel flows 1

Friction factor calculations are presented for three different microchannels machined inside a silicon substrate and compared with previous work. Experimental results are obtained for the pressure drops across micro channels with uniform rectangular cross section. The silicon channels dimensions are 3000 x 360, 1500 x 180, 750 x 90 with depth 360, all units in micrometer. Deviations of the experimental values are seen for Reynolds numbers in the range of 100 – 1000. Rarefaction of the air in the micro channel flow is verified.
[Patient Satisfaction as a Measure of Quality of Patient Care - Comparison between a University Hospital and a General Hospital].

Objective: The aim of the study was to compare the satisfaction of patients of a general hospital with a university hospital. A patient satisfaction index was calculated based on the assessed levels of satisfaction. In general, higher satisfaction could lead to increased competitiveness and improved cost efficiency for achieving profitability. Methods: The authors developed and administered a questionnaire on distinct parameters presumed to reflect the quality of the hospital stay to patients of a university hospital (University Hospital of Bonn, UKB, 1 224 beds) and a general hospital (Johanniterkrankenhaus, Bonn, JKH, 364 beds). Data were collected anonymously. Patient satisfaction and the relative importance of each parameter were assessed. The quotient of both parameters yields the patient satisfaction index (PZI). In order to account for possible differences in patient demands, statistical analysis was performed. Results: The demands and wishes, satisfaction and importance of the retrieved parameters did not differ significantly between the patients of the hospitals in any of aspects assessed (information, participation, contact and comfort during the hospital-stay). The study showed that communication and the contact to physicians and nurses was significantly more important for the patients than comfort (each p<0.001). The highest PZI were found in the categories entertainment (UKB 1.02; JKH 1.25) and contact to the nursing personnel (PZI UKB 0.94; PZI JKH 0.96). The standard of medical-technical care (UKB 0.93; JKH 0.95) was also highly ranked by patients of both hospitals. Needs for improvement related especially to the communication of errors (UKB 0.33; JKH 0.31). Discussion: Surveillance of patient wishes and criticism may result in a more patient-oriented care on a daily basis. Scrutinizing the resources employed may lead to more efficient use of resources and personnel and thus help cut costs and improve the attractiveness of hospitals.
Gamma Heavy-chain Disease: Defining the Spectrum of Associated Lymphoproliferative Disorders Through Analysis of 13 Cases

Gamma heavy-chain disease (gHCD) is defined as a lymphoplasmacytic neoplasm that produces an abnormally truncated immunoglobulin gamma heavy-chain protein that lacks associated light chains. There is scant information in the literature regarding the morphologic findings in this rare disorder, but cases have often been reported to resemble lymphoplasmacytic lymphoma (LPL). To clarify the spectrum of lymphoproliferative disorders that may be associated with gHCD, this study reports the clinical, morphologic, and phenotypic findings in 13 cases of gHCD involving lymph nodes (n=7), spleen (n=2), bone marrow (n=8), or other extranodal tissue biopsies (n=3). Clinically, patients showed a female predominance (85%) with frequent occurrence of autoimmune disease (69%). Histologically, 8 cases (61%) contained a morphologically similar neoplasm of small lymphocytes, plasmacytoid lymphocytes, and plasma cells that was difficult to classify with certainty, whereas the remaining 5 cases (39%) showed the typical features of one of several other well-defined entities in the 2008 WHO classification. This report demonstrates that gHCD is associated with a variety of underlying lymphoproliferative disorders but most often shows features that overlap with cases previously reported as “vaguely nodular, polymorphous” LPL. These findings also provide practical guidance for the routine evaluation of small B-cell neoplasms with plasmacytic differentiation that could represent a heavy-chain disease and give suggestions for an improved approach to the WHO classification of gHCD.
SAR Image Despeckling Using Quadratic-Linear Approximated L1-Norm

Speckle noise, inherent in synthetic aperture radar (SAR) images, degrades the performance of the various SAR image analysis tasks. Thus, speckle noise reduction is a critical preprocessing step for smoothing homogeneous regions while preserving details. This letter proposes a variational despeckling approach where L1-norm total variation regularization term is approximated in a quadratic and linear manner to increase accuracy while decreasing the computation time. Despeckling performance and computational efficiency of the proposed method are shown using synthetic and real-world SAR images.
[Effects of RhoA silencing on proliferation of tongue squamous cancer cells].

OBJECTIVE This study investigated the effect of RhoA silencing through RNA interference on proliferation and growth of tongue cancer cells, as well as explored the possible mechanisms of this effect. METHODS SSC-4 tongue cancer cells were cultured in vitro and then transfected with small interfering RNA to knock down RhoA expression. The tested cells were divided into three groups: experimental group (experimental group 1: transfected with RhoA-siRNA-1; experi-mental group 2: transfected with RhoA-siRNA-2), negative control group (transfected by random sequence NC-siRNA), and blank control group (transfected with Lipofectamine). The expression levels of RhoA mRNA were respectively measured by quantitative real-time polymerase chain reaction and western blot assay. Moreover, the expression levels of cyclin D1, p21, and p27 and RhoA protein were evaluated by Western blot assay. Proliferation and growth potentiality were analyzed through evaluation of doubling times and methyl thiazolyl tetrazolium assessment. RESULTS The expression levels of RhoA gene and protein of experimental groups significantly decreased following siRNA transfection compared with those in the negative and blank control groups. The expression of cyclin D1 decreased significantly and that of p21 and p27 increased significantly. The doubling time was extended and the growth potentiality decreased. CONCLUSIONS The results indicated that RhoA silencing can inhibit proliferation of tongue cancer cells, whereas RhoA affects cell proliferation by regulating the cell cycle pathway. Thus, RhoA is a potential target in gene therapy for tongue cancer.
Optimal training for affine-precoded and cyclic-prefized block transmissions

In block-mode transmission, inserting a cyclic prefix (CP) between two consecutive blocks provides an efficient way of removing inter-block interference and simplifies equalization of frequency-selective channels at the receiver. Here, we address optimal training design for channel estimation in such systems. Our investigations focus on affine precoding schemes. Apart from the CP insertion, no redundancy is introduced in the precoding. In designing the precoder, least squares channel estimation is constrained to be decoupled from symbol detection, which results in orthogonal precoding schemes. If the precoding matrix is full-rank, data-rate (or bandwidth) has to be traded off to accommodate training. We propose full-rank orthogonal single-carrier (FROSC) precoding. Then, in order to improve bandwidth efficiency, we propose a rank deficient orthogonal single carrier (DROSC) precoding scheme. Symbol recovery is still possible thanks to the finite alphabet property of the data symbols. Finally, simulation results show that the bit error rate of the DROSC method can be quite close to that of the FROSC scheme. The former is however spectrally more efficient