Miracle-dz/UniFAR-FTUs huggingface dataset:
Associativism of Accounting Professionals

This chapter aims to discuss the role of professional accounting associations and orders in relation to the current context of accounting training. It is intended, with this, to broaden the discussion about the performance of these professional entities, since they are placed as of public interest. Its work with the universities, aiming to interfere in the training process of future professionals, whether by the application of evidence of access to the profession or by direct and indirect influence in the construction of the curricular contents intended to form the accountants, must be thought openly and free of ideological load. Thus, it is considered important to analyze the aspects of the relationship between universities and such class entities, in order to know if there is a disinterested relationship or if, on the contrary, the university is influenced by professional accounting associations and orders, in percussion of their selfish interests.
STRATEGIES IN DEVELOPING ENGLISH AND INDONESIAN ACADEMIC WRITING BY EFL STUDENTS

This study was aimed at seeing the writing strategies used by EFL Undergraduate students at Muhammadiyah University of Malang. This study used content analysis as the design, focusing on the quality of rhetoric and strategies in developing English academic essays written in Bahasa Indonesia and in English Language. The study assigned 10 students as the subject of the study. Data of this study included English and Indonesian essays, answers of questionnaires and responses of interview given to the 10 students. The study revealed that good writers wrote linear essays in Bahasa Indonesia and in English language. In writing practices and strategies, poor writers did not write draft of the essays, did not revise, and did not edit the essays, either. Good writers, on the contrary did make drafting, revising, and editing before final copy of an essay was achieved. In addition, reading references were also influential for the good writers to improve writing style and quality of the content of the essays, but not for the poor ones.
Psychological Adjustment and Asthma in Children and Adolescents: The UK Nationwide Mental Health Survey

Objective: Data from a nationwide child mental health survey were analyzed to examine relationships between asthma and psychological adjustment. Methods: Survey design with random selection based on national computer records of 10,438 children aged 5 to 15 from 12,529 eligible families (83%). Strengths and Difficulties Questionnaire (SDQ) was completed by parents, teachers, and 11- to 17-year-olds, providing scores for total difficulties, emotional symptoms, conduct problems, hyperactivity, peer problems, social behavior, and total impact. The Development and Well-Being Assessment (DAWBA) generated ICD-10 diagnoses. Parents reported physical disorders and disabilities, other child mental health risk factors, and rated child’s general level of health. Results: Children with organic conditions other than asthma were excluded, leaving 9,834 children, 49.9% male. Preliminary comparisons indicated higher parent and teacher rated scores for children with asthma. New variables combined asthma and general health to produce four groups. Logistic regressions were conducted with children without asthma and in good health as the reference group. Children with asthma in good health showed greater parent-rated emotional problems, but otherwise, few elevated odds ratios. Children without asthma in poor health were at significantly greater risk of disorder, as were children with asthma in poor health. Findings on ratings of hyperactivity are discussed. Conclusion: Findings that children with asthma have elevated psychological difficulties may result from poor health rather than asthma itself. SDQ = Strengths and Difficulties Questionnaire;DAWBA = Development and Well-Being Assessment.
Technology and scale changes: The steel industry of a planned economy in a comparative perspective

ABSTRACT This paper provides an analysis of the role of technical advances and upscaling practices in the steel sector and the differences in these practices between planned and market-based economies. It focuses on the Czechoslovak steel sector, comparing it to other planned economies as well as Western economies. The primary method of analysis employed is the logistic-fit curve of technology diffusion, complemented with panel regression models. The paper draws two major conclusions: first, Czechoslovakia suffered from technological backwardness in the adoption of new steel technology with prolonged formation stage and high saturation levels as seen in some of the core steel markets. To some degree, this was due to the detrimental nature of central planning on new technology adoption. However, it was mainly linked to some specific characteristics of Eastern European markets, such as availability of scrap, the vintage of individual plants and the different structure of steelmaking costs. Second, the focus on Soviet-style large scale production was visible not only at the industry level but also at the level of the individual furnaces. It was this large-scale production that can be linked to improvements in relative energy efficiency – through economies of scale and learning-by-doing effects.
Velvet Revolution, Armenian Style

Abstract:In April and early May 2018, a rapid mass movement, known as the "velvet revolution," took place in Armenia, leading to the resignation of the prime minister and the election of a new "people's candidate. " In the context of independent Armenia, which had seen a stream of falsified elections and failed mass protests, the success of this revolution was a surprise for most of the populace and remains a riddle for analysts. We attempt to show how revolution might have come about in this authoritarian former Soviet regime, looking at how it differed from earlier mass protest movements, who carried it out, and what technologies they used. Our analysis is based primarily on anthropological fieldwork conducted during the revolution: participant observation, short individual and group interviews, and monitoring media and Internet framings of the events. As the revolution was spatially dispersed, the two authors could not cover all the events and protest actions; protesters' livestreams and digital broadcasts therefore filled the gaps.
Investigating the expression of MMPs and TIMPs in preterm placenta and role of CpG methylation in regulating MMP‐9 expression

Matrix metalloproteinases (MMPs) and tissue inhibitors of MMPs (TIMPs) are crucial to the processes of normal labor and parturition. We have previously reported aberrant protein levels of MMPs in placenta of women delivering preterm as compared to term. In this study, we examine the mRNA levels of MMPs (MMP‐1, MMP‐2, and MMP‐9) and TIMPs (TIMP‐1, TIMP‐2) in the placenta from women delivering preterm as compared with term and further study the promoter DNA methylation of the MMP‐9 gene in a sub‐sample of term and preterm placentae. A total of 110 women were included in the study; 56 delivered term and 54 delivered preterm. MMP and TIMP mRNA levels were determined by Taqman‐based qPCR. Promoter CpG methylation of MMP‐9 gene was studied on a subset of 10 term and 8 preterm placenta using Epitect Methyl‐II PCR assay kit. The mRNA levels of MMP‐1,‐2 were higher and those of TIMP‐1,‐2 were lower in the placentae of women delivering preterm. MMP‐9 levels were comparable between the two groups. Among women undergoing spontaneous vaginal deliveries, higher mRNA levels of MMP‐1, ‐2 and ‐9 were seen in the placentae of those delivering preterm as compared to term. Similar results were seen in women undergoing preterm labor as compared to term. MMP‐9 gene promoter was hypomethylated in preterm placenta as compared to term placenta, while the mRNA levels were comparable between the two groups. The observed imbalance between MMP and TIMP expression may have prematurely triggered the signaling cascade leading to preterm birth. © 2017 IUBMB Life, 69(12):985–993, 2017
Exploring a Digital Ecosystem Conceptual Model and Its Simulation Prototype

Digital ecosystems (DES) transcend the traditional rigorously defined collaborative environments from centralised or distributed or hybrid models into an open, flexible, domain cluster, demand-driven interactive environment. A digital ecosystem is new-networked architecture and collaborative environment that addresses the weakness of client-server, peer-to- peer and Web services. In this paper, we firstly introduce a conceptual model of DES. The design and implementation of a DES simulation is then presented to illustrate some fundamental characteristics for further DES study. Finally, we propose a novel approach to realise the DES built on top of the social software (SS) and swarm intelligence.
Casticin inhibits interleukin-1β–induced ICAM-1 and MUC5AC expression by blocking NF-κB, PI3K-Akt, and MAPK signaling in human lung epithelial cells

The compound casticin, isolated from Vitex rotundifolia, exerts anti-inflammatory effects and causes apoptosis of cancer cells. In this study, we explored the anti-inflammatory effects of casticin and modulation of cyclooxygenase (COX)-2, intercellular adhesion molecule 1 (ICAM-1), and mucin 5AC (MUC5AC) expression in interleukin-1β (IL-1β)–activated A549 human pulmonary epithelial cells. A549 cells were treated with various concentrations of casticin (5–20 μM), and an inflammatory response was triggered with interleukin (IL)-1β cytokines. Casticin decreased levels of IL-6, tumor necrosis factor α, and IL-8 and suppressed COX-2 expression and prostaglandin E2 production. It also reduced MUC5AC, proinflammatory cytokine, and chemokine gene expression and inhibited ICAM-1 expression for monocyte adhesion in IL-1β–stimulated A549 cells. In addition, casticin inhibited phosphorylation of Akt, phosphatidylinositol 3-kinase (PI3K), and mitogen-activated protein kinase (MAPK) and blocked nuclear transcription factor kappa-B (NF-κB) subunit p65 protein translocation into the nucleus. Co-culture of NF-κB, MAPK, and PI3K inhibitors with casticin also led to more significantly suppressed ICAM-1 expression in inflammatory A549 cells. These results provide evidence that casticin has an anti-inflammatory effect by blocking proinflammatory cytokine, chemokine, and ICAM-1 expression via suppression of the PI3K/Akt, NF-κB, and MAPK signaling pathways in IL-1β–stimulated inflammatory pulmonary epithelial cells.
Extrinsic versus intrinsic cues in avian paraxial mesoderm patterning and differentiation

Somitic and head mesoderm contribute to cartilage and bone and deliver the entire skeletal musculature. Studies on avian somite patterning and cell differentiation led to the view that these processes depend solely on cues from surrounding tissues. However, evidence is accumulating that some developmental decisions depend on information within the somitic tissue itself. Moreover, recent studies established that head and somitic mesoderm, though delivering the same tissue types, are set up to follow their own, distinct developmental programmes. With a particular focus on the chicken embryo, we review the current understanding of how extrinsic signalling, operating in a framework of intrinsically regulated constraints, controls paraxial mesoderm patterning and cell differentiation. Developmental Dynamics 236:2397–2409, 2007. © 2007 Wiley‐Liss, Inc.
The Utility Value of Longevity Risk Pooling: Analytic Insights

The consensus among researchers is that (some) longevity risk pooling is the optimal strategy for drawing down wealth in retirement, and a robust literature has developed around its measurement via annuity equivalent wealth. However, most of the published work is conducted numerically, and authors usually report only a handful of limited values. In this article we derive closed-form expressions for the value of longevity risk pooling with fixed life annuities under constant relative risk aversion preferences. We show, for example, that this value converges to when the interest rate happens to be the inverse of life expectancy, remaining lifetimes are exponentially distributed, and utility is logarithmic. In general the various formula we derive match previously published numerical results when properly calibrated to discrete time and tables. More importantly, we focus attention on the incremental utility from annuitization when the retiree is already endowed with preexisting pension income such as Social Security benefits. Indeed, because of the difficulty in working with the so-called wealth depletion time in lifecycle models, we believe this is an area that hasn’t received proper attention in the literature. Overall, our article offers an assortment of tools to help explain the value of longevity risk pooling.
HIV-1 Nef Disrupts the Podocyte Actin Cytoskeleton by Interacting with Diaphanous Interacting Protein*

The ability of the human immunodeficiency virus, type 1 (HIV-1) protein Nef to induce cytoskeleton changes in infected host cells is a key event in viral replication. In renal podocytes, we found that Nef induced loss of stress fibers and increased lamellipodia, pathological changes leading to proteinuria in HIV-associated nephropathy. These morphological changes were mediated by Nef-induced Rac1 activation and RhoA inhibition. We identified a new interaction between Nef and diaphanous interacting protein (DIP), a recently described regulator of Rho and Rac signaling. We found that the Src homology 3 binding domain of DIP and the Nef PXXP motif were required for this interaction. Nef also interacts with Vav2 in podocytes. DIP and Vav2 both interact directly with Nef in a competitive manner. DIP interacts with p190RhoGAP, and intact DIP was required for Nef-induced phosphorylation of p190RhoGAP. DIP also interacts with Vav2, and although DIP enhanced baseline phosphorylation of Vav2, it was not required for Nef-induced Vav2 activation. In Nef-infected podocytes, Src kinase induces phosphorylation of DIP, p190RhoGAP, and Vav2, leading to RhoA inhibition and Rac1 activation. Inhibition of the Nef-induced signaling pathway by using a dominant negative of either Src or DIP or siRNA for DIP or p190RhoAGAP restored RhoA activity and stress fiber formation in Nef-infected podocytes, whereas siRNA for Vav2 reduced Rac1 activity and formation of lamellipodia. We conclude that in HIV-infected podocytes, Nef, through the recruitment of DIP and p190RhoAGAP to Nef-Src complex, activates p190RhoAGAP and down-regulates RhoA activity.
Numerical modeling of human mastication, a simplistic view to design foods adapted to mastication abilities.

The human diet contains a large variety of aromas, tastes and textures. The latter is particularly important since it determines whether foods are difficult to process orally and thus can be one source of food avoidance. It has also been reported in recent literature that food texture was a main driver for satiation processes and thus it is of interest for the food manufacturing industry to be able to control textural properties of food within the limits of acceptability for the consumer. For solid foods, fracture force is an important aspect of texture and we were interested in understanding the physiological drivers of this variable.We present a third order lever model of human bite force and the space between teeth based on data from the literature on human oral anatomy. The results from the model are compared with experimental data available in the literature. The model compares well with the experimental data (r2 = 0.95, p = 0.0010, MPE = 0.18), and can thus be used to derive a diagram of how food properties such as piece size or fracture force can be used to define whether foods are close to the limits of what the human jaw is capable of breaking. Such modeling tools can be used to define texture rules for tailor-made nutrition for specific populations based on their mastication abilities. The limitations of this modeling approach are also discussed, particularly the fact that tooth shape should also be considered, as this will ultimately define fracture stress, which is the deterministic factor of food fracture.
A Retrospective of Professional Liability of Auditors in Australia

Purpose: This paper reflects on the professional liability of auditors from perspective of Common Law and Statute Law in Australia. Design/methodology/approach: The approach applied in this paper is analogous with a narrative investigation of the historical and legal precedence culminating in the ensuing legislative position. Findings: As this is not an empirical study the analysis presented of the key legal developments pertaining to the professional liability of auditors. Originality/value: This analysis provides the background to the development of professional liability and the impact upon the legal transition of professional liability in the context of the auditing profession. ;
Atazanavir and lopinavir/ritonavir: pharmacokinetics, safety and efficacy of a promising double-boosted protease inhibitor regimen

Objective:To assess the pharmacokinetics and tolerability of lopinavir (LPV), ritonavir (RTV) and atazanavir (ATV) as a double-boosted protease inhibitor regimen in HIV-infected adults. Methods:Sixteen patients who started LPV/RTV (400/100 mg b.i.d.) and ATV (300 mg q.d.) were enrolled in the study group (arm A). LPV pharmacokinetics were compared to those of two historical groups: arm B, 15 patients who received LPV/RTV (400/100 mg b.i.d.); and arm C, 25 patients who received LPV/RTV/saquinavir (SQV) (400/100/1000 mg b.i.d.). ATV pharmacokinetics were compared to those of 15 consecutive patients who received ATV and RTV (300/100 mg q.d.) (arm D). Drug concentrations were measured by HPLC. Results:LPV concentrations were significantly higher in arm A than in arms B and C. Median (interquartile range) LPV area under the curve (AUC)0–12 values were 115.7 (99.8–136.5), 85.2 (68.3–109.2) and 85.1 (60.6–110.1) μg/h/ml, respectively. Cmax values were 12.2 (10.7–14.5), 9.5 (6.8–13.9) and 10.0 (6.9–13.6) μg/ml, respectively. Cmin values were 9.1 (7.1–10.4), 5.6 (4.7–8.2) and 5.5 (4.2–7.5) μg/ml, respectively. No difference was observed for ATV AUC0–24 or Cmax between arms A and D. ATV Cmin values were 1.07 (0.61–1.79) in arm A and 0.58 (0.32–0.83) in arm D (P = 0.001). Treatment was not discontinued in any patient because of adverse effects. At 24 weeks, viral load was < 50 copies/ml in 13 of 16 patients. Conclusions:The combination of ATV and LPV/RTV provided high plasma concentrations of both PI, which seemed to be appropriate for patients with multiple prior therapeutic failures, yielding good tolerability and substantial antiviral efficacy.
The role of the conjunctival epithelium in ocular allergy

Purpose of reviewThe epithelium of target organs is playing an increasing role in allergy. Several studies have shown that epithelial cells participate actively in inflammatory processes. This review will focus on recent advances in the role of conjunctival epithelium in allergy as a potential target for therapeutic interventions. Recent findingsSeveral studies have already shown the involvement of ocular surface epithelial cells in allergic inflammatory diseases, because they are able to produce and secrete cytokines and chemokines upon stimulation. They also express adhesion molecules as well as receptors for several substances implicated in inflammation. Some studies have also shown that conjunctival epithelial cells express co-stimulatory molecules when they interact with activated T cells, adding more evidence to the important role that epithelial cells play in the pathogenesis of ocular inflammatory diseases. Recent reports have also demonstrated that during inflammatory conditions, conjunctival epithelial cells show an altered expression of their neuroreceptors, suggesting that a modulation of neural regulation may be of therapeutic value. SummaryThe ocular surface epithelium is not just a simple physical barrier to the entrance of foreign bodies. It participates in the allergic inflammatory process by being influenced by inflammatory molecules, and by secreting inflammatory cytokines and chemokines. Moreover, the epithelium not only actively participates in the inflammation process but can also initiate it. This relevant spectrum of actions makes epithelium an attractive target for therapeutic interventions.
Left adrenalectomy in varicocelized rats does not inhibit the development of varicocele-related physiologic alterations.

OBJECTIVE To evaluate the importance of retrograde adrenal metabolite flow for testicular function in a varicocelized animal model. MATERIALS AND METHODS Partial occlusion of the left renal vein and ligation of the collateral vein between the left testicular and left common iliac veins was carried out on 14 Wistar rats (group A); same procedure plus adrenalectomy on 14 others (group B); seven sham operated (C) and seven with adrenalectomy alone (D). RESULTS Groups A and B showed significant reduction in fertility, and also bilaterally in difference between testicular and abdominal temperatures, epididymal spermatozoal content and motility, and testicular weight at 12 weeks post-surgery. All values were nearly identical in groups A and B. CONCLUSIONS Since left adrenalectomy did not ameliorate the effects of varicocele, it appears that retrograde flow of adrenal metabolite(s) may not be responsible for the harmful effect of (left) varicocele on fertility.
Precautionary Saving: A Review of the Empirical Literature

Standard macroeconomic models show that uncertainty plays a significant role in consumption and saving decisions under rather mild conditions, namely the convexity of the marginal utility of consumption. Increased uncertainty generates a positive extra saving, the so‐called ‘precautionary saving’. Although this hypothesis has been tested by a large number of authors, both at macro and micro level, the empirical results are not conclusive, and the main conclusion than can be drawn is that there is neither consensus on the intensity of that motive for saving, nor on the most appropriate measure of uncertainty. This paper provides a comprehensive review of the empirical literature discussing the main controversial issues and the different approaches followed by the studies addressing empirically the test of precautionary saving.
Creating Jobs and Reducing Unemployment among Nigerian University Graduates through Entrepreneurship Education

Unemployment as a global phenomenon is on the increase especially in Nigeria. The rate of youth unemployment in Nigeria is put at 54% of the population [21]. It is also pertinent to note that this problem cannot be totally eradicated or solved but can be drastically reduced to its barest minimum through continious education and the acquisition of entrepreneural skills. Education is said to be the gradual acquisition of knowlwedge which is integrative in nature. Education as an on-going process does not end with acquisition of knowledge. The knowledge, understanding, skills, attitudes and competencies acquired must be constantly updated and stimulated through practical experiences and experiments. The practicality of the acquired knowledge births creativity and enterprise skills in the individual. This experiencial knowledge gives the individual an added advantage for better understanding and improvement thereby promoting his self esteem, self-efficacy and self confidence. It is believed that the cocurricullar character developed in the process of experiencing and experimenting makes the graduate to be bold enough to further venture into more risk by establishing a business of his/her own. All these will culmunate into the employability of the youth either by being more employable or being self employed. Also, all these reduce the rate of unemployment.