Miracle-dz/UniFAR-FTUs huggingface dataset:
On the influence of the board’s financial education on voluntary disclosure: Evidence from Saudi Arabia

In this paper, we try to study the effect of the board financial education on voluntary disclosure using a panel of 60 KSA listed companies from different sectors during 2011-2015. The effect of corporate governance mechanisms is also evoked. Especially, the board size, duality and independence are studied. Our results highlight that the board financial education can be considered as a robust determinant of voluntary disclosure in KSA since it can positively affect the voluntary disclosure level. We find also that the corporate governance mechanisms still having a strong explanatory power.
The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow

Abstract Research on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and accruals to predict future cash flows where methodology used in this line of research and presentation of empirical results are discussed. The review provides in depth discussion for the purpose of assisting the researchers to get familiarity with line of financial accounting research investigated capital market based accounting research and also as guidance for future researchers. Keywords: Cash flow from operations, Earnings, Accruals, Prediction, Capital Market Based Accounting Research.
The Glc7 type 1 protein phosphatase of Saccharomyces cerevisiae is required for cell cycle progression in G2/M

We isolated a mutant carrying a conditional mutation in the GLC7 gene, encoding the catalytic subunit of a type 1 protein phosphatase, by selection of suppressors that restored the growth defect of cdc24 mutants at high temperature and simultaneously conferred cold-sensitive growth. This cold sensitivity for growth is caused by a single mutation (glc7Y-170) at position 170 of the Glc7 protein, resulting in replacement of cysteine with tyrosine. Genetic analysis suggested that the glc7Y-170 allele is associated with a recessive negative phenotype, reducing the activity of Glc7 in the cell. The glc7Y-170 mutant missegregated chromosome III at the permissive temperature, arrested growth as large-budded cells at the restrictive temperature, exhibited a significant increase in the number of nuclei at or in the neck, and had a short spindle. Furthermore, the glc7Y-170 mutant exhibited a high level of CDC28-dependent protein kinase activity when incubated at the restrictive temperature. These findings suggest that the glc7Y-170 mutation is defective in the G2/M phase of the cell cycle. Thus, type 1 protein phosphatase in Saccharomyces cerevisiae is essential for the G2/M transition.
Sintered Superhard Materials

Diamond or cubic boron nitride particles can be sintered into strong masses at high temperatures and very high pressures at which these crystalline forms are stable. Most of the desirable physical properties of the sintered masses, such as hardness and thermal conductivity, approach those of large single crystals; their resistance to wear and catastrophic splitting is superior. The sintered masses are produced on a commercial scale and are increasingly used as cutting tools on hard or abrasive materials, as wire-drawing dies, in rock drills, and in special high-pressure apparatus.
Conceptualizing service quality in multichannel fashion retailing

The evaluation and understanding of customers’ service quality perception has been a topic of major interest for academics and practitioners since the 1980s. Despite this intense research focus, there is a gap in understanding service quality in multichannel settings. This is surprising, since multichannel service systems have become increasingly important with the rise of E-commerce. The overall aim of this study, therefore, is to contribute to the interpretation of multichannel service quality by explaining it from the perspective of so-called ‘multichannel customers’. The study looks at interactions when purchasing a fashion product at a multichannel retailer with the aim of conceptualising service quality in a multichannel fashion retail context. Therefore, the study considers extant service quality research from traditional, electronic, and multichannel settings. The perspective of the current study is different from mainstream positivist service quality research, which sees service quality as static, objectively measurable and dualistic. This study, however, acknowledges service quality as a dynamic, subjective and pluralistic phenomenon. Following this line of argument, the study postulates the existence of multiple realities as consistent with social constructivism. Therefore, the current study investigates the service quality perceptions of experienced multichannel customers. Perceptions are considered to be the meaning that these customers give to their service experiences. The current study indicates that the customers’ perceptions of service quality in multichannel settings imply some fundamental uniqueness. This study proposes a holistic conceptualisation of multichannel customers’ service quality perception by considering (1) the heterogeneity of multichannel customers and (2) all moments of contact between customer and retailer. The proposed framework contributes to research about service quality with a theoretical interpretation of the phenomenon.
A study on histological grading of oral squamous cell carcinoma and its co-relationship with regional metastasis

Background: Histological grading is an important diagnostic tool to predict the clinical and biological behaviour of cancer. Cervical lymph node metastasis indicate poor prognosis of oral cancer. Considering economical status of a third world country, Anneroth's grading system is less expensive, more informative than TNM staging and Broder's grading system. Anneroth's grading system also shows co-relationship with lymph node metastasis. So we are trying to evaluate the Anneroth's grading as a standard one among these three system. Objective: To study the grading of histological malignancy according to Anneroth's classification of biopsy specimens in relation to metastasis in the cervical lymph nodes and comparing the Anneroth's with the other two recognized classifications. Materials and Methods: Fifty(50) patients with oral squamous cell carcinoma was included in the study. Specimen of 35 non-metastatic tumors were compared with 15 metastatic cases. All of the patients were graded to TNM, Broder's and Anneroth's system. TNM is clinical assessment and Broder's is based on only differentiation of cells. On the other hand, six parameters of Anneroth's gives a detail about the morphology of the tumor, invasion criteria in the host tissue and show its correlation with lymph node metastasis. Scoring system of Annearoth's grading indicates demarcation points of worseness of tumor and signifies the possibility of lymph node metastasis. Results: Both Anneroth's(P=0.002) and Broder's grading(P=0.012) have been significant but Anneroth's one is more significant then Broder's. Conclusion: Anneroth's classification can be taken as a standerd diagnostic factor and predictive factor of lymph node metastasis.
Retinoids enhance cisplatin-based chemoradiation in cervical cancer cells in vitro.

OBJECTIVE The aim of this study was to determine whether receptor-dependent and receptor-independent retinoids sensitize cervical cancer cells to clinically relevant doses of concurrent radiation and cisplatin. METHODS The clonogenic assay was performed on SiHa cervical carcinoma cultures treated with 5 microM 9-cis-retinoic acid (RA) or 3 microM 4-HPR for 3 days prior to and following concurrent treatment with 3 microM cisplatin and 2 Gy of Co(60) radiation. RESULTS Neither 9-cis-RA nor 4-HPR significantly decreased survival for radiation only or cisplatin only (t test: P < 0.05), but both significantly decreased survival of cultures receiving concurrent chemoradiation (t test: 9-cis-RA P = 0.045; 4-HPR P = 0.027). CONCLUSIONS Both receptor-dependent and receptor-independent retinoids enhance concurrent chemoradiation effects in vitro.
Antiviral activity of Eucalyptus camaldulensis leaves ethanolic extract on herpes viruses infection

Eucalyptus camaldulensis (Ec) is considered as a traditional medicinal plant with valuable therapeutic effects. Here we evaluated the antiviral activity of its ethanolic leave extract on different herpes viruses. Vero cells were infected with either of the tested viruses [herpes simplex virus -1 and 2 (HSV-1, HSV-2) and Varicella-Zoster Virus (VZV)] with or without treatment with Ec extract and viral infection development was evaluated by plaque assay. Our results showed signifi cant antiviral activity of the examined extract against all tested viruses. The 80%-MeOH fraction of this extract offered the highest activity against these viruses with 50% inhibitory concentration (IC50) of 0.1±0.08, 0.3±0.02 and 1±0.03 μg/ml against HSV-1, HSV-2 and VZV respectively and 50% cytotoxicity (CC50) at 700 μg/ml. The highest antiviral effect of this fraction was obtained mainly when it was added during and post infection (p.i.) or when it was added only p.i. Also, this fraction signifi cantly reduced the amount of infective endogenous viral particles in cells that were treated with the 80%-MeOH fraction only post viral entry into the host cells. A synergistic antiviral effect against all tested viruses was also observed when cells were treated with a combination of acyclovir (ACV) and 80%-MeOH fraction of Ec. Further study is required for the isolation and identifi cation of the anti-virally active component/s of this fraction. Research Article
Expression profiling of human sulfotransferase and sulfatase gene superfamilies in epithelial tissues and cultured cells.

The bioavailability of drugs administered topically or orally depends on their metabolism by epithelial enzymes such as the cytosolic sulfotransferases (SULT). Reverse transcriptase-polymerase chain reaction (RT-PCR) methods were established to detect expression of 8 SULT genes and 4 arylsulfatase (ARS) genes in human tissues of epithelial origin and in cultures of normal and transformed (cancer) cells. The results indicate: (i) SULT 1A1, 1A3, ARSC, and ARSD genes are ubiquitously expressed; (ii) expression is frequently similar between cell lines and corresponding tissues; (iii) SULT gene expression in normal cultured cells is generally comparable to the expression in associated transformed (cancer) cell lines; (iv) SULT 1A1 promoter usage is mainly tissue specific; however, both promoters are frequently used in SULT 1A3 expression; and (v) the expression profile of SULT 1A1, 1A3, 1E1, and 2B1a/b suggests that one or more of these isoforms may be involved in the cutaneous sulfoconjugation of minoxidil and cholesterol.
Diversifying cereal-based rotations to improve weed control. Evaluation with the AlomySys model quantifying the effect of cropping systems on a grass weed

Simplified rotations often select weed flora consisting of one or several dominant species. In rotations consisting mainly of winter cereals, one of the most frequent weeds in Atlantic European countries is blackgrass (Alopecurus myosuroides Huds.). In order to reduce environmental impacts and avoid the selection of herbicide-resistant populations, alternative weed management strategies are necessary. The objective of the present study was to develop a methodology for using a weed dynamics model called ALOMYSYS for evaluating prospective diversified crop rotations based on expert opinion. These prospective rotations were developed for a particular region aiming at reducing herbicide use while keeping weed infestation similar to that in current cropping systems. The prospective systems were also evaluated economically by calculating costs and margins for the farmer. The simulations showed that the more diverse the rotation, the better blackgrass was controlled and the less herbicides (rates and frequencies) were necessary. Optimal herbicide spraying conditions and mouldboard ploughing were also less essential in diverse rotations. It was though essential to reason herbicide programs over the whole rotation and not simply as function of the preceding crop. The economic evaluation identified the interest of spring or winter pea either replacing or preceding oilseed rape (OSR) in OSR/wheat/barley rotations.
Paratuberculosis: an update

Paratuberculosis is a chronic enteritis that affects ruminants and is caused by Mycobacterium avium paratuberculosis (Map). The disease is worldwide spread and causes important economic losses. In Brazil, the bacillus was isolated in the south and northeast regions of the country and in Rio de Janeiro, but there are no enough epidemiological studies about its occurrence. Isolation of Map from tissues or fecal samples is 100% specific, but Map shows the most fastidious growth of all mycobacteria. Incubation lasts 8 -12 weeks, with a dependency on exogenous mycobactin J. Diagnostic tests based on specific DNA sequences allow fast and secure identification, and PCR has been used to confirm positive culture results and to identify Map in feces, milk and tissues. The most frequently used target sequences are the gene encoding the 16S rRNA, and the insertion element IS900. Serological assays are widely used for the herd diagnosis of the disease. A commercial ELISA with M. phlei pre-adsorption step achieves a specificity of 95.4% to 99% and a sensitivity of about 45%. Until now, there is no effective treatment for ill animals and control programs are based on managing procedures of herds and culling of symptomatic animals. In Brazil, paratuberculosis was recently identified and has been demonstrated even in autochthonous closed herds. Therefore, it is essential to perform an epidemiological national research and to investigate the economic impact of the disease in our herds. These results could promote a control program of paratuberculosis adapted to the Brazilian requirements.
A RARE CASE OF FEMORAL HYPOPLASIA (PROXIMAL FOCAL FEMORAL DEFICIENCY) WITH OVERLAPPING PHENOTYPE OF MULLERIAN DUCT SYNDROME (MAYER-ROKITANSKY-HAUSER SYNDROME)

Address for Correspondence: Dr. Nagaswami Vasan, D.V.M., M.V. Sc. , Ph.D. Professor of Anatomy, Department of Biomedical Sciences, Cooper Medical School of Rowan University 401 South Broadway, Camden, New Jersey 08103, USA. Phone: +1 (856) 361-2890, E-Mail: vasan@rowan.edu Background: Congenital deformities of the femur vary from minimal hypoplasia to total absence with or without other skeletal or organ system involvement. The proximal focal femoral deficiency is a rare congenital deformity with various degrees of involvement. Materials and Methods: During physical examination of a donated body (willed body program) we observed a donor with extreme hypoplasia of the left femur with other musculoskeletal anomalies. The donor was a 77-year old Caucasian female, who died of coronary artery and peripheral vascular disease. Results and Observations: We report here a rare case of proximal focal femoral deficiency with overlapping phenotype of Müllerian duct anomaly typifying congenital absence of uterus, fallopian tube, uterine cervix and vagina (Mayer-Rokitansky-Kuster-Hauser (MKRH) syndrome). Dissection of the cadaver revealed unilateral hypoplasia of the left femur with an aplastic acetabulum, femoral head and patella. The left tibia and fibula were anatomically normal but shorter. The ovaries were small and atrophied. The external genital structure was normal with blind ending vagina. We also observed involvement of vascular structures. Conclusion: The features we observed are described in the literature as that of proximal focal femoral deficiency with overlapping phenotype of Mayer-Rokitansky-Kuster-Hauser syndrome. This is first report of coexistence of a proximal focal femoral deficiency and congenital absence of uterus, Fallopian tubes, uterine cervix and vagina is a rare defect.
Roles of the Escherichia coli RecA Protein and the Global SOS Response in Effecting DNA Polymerase Selection In Vivo

ABSTRACT The Escherichia coli β sliding clamp protein is proposed to play an important role in effecting switches between different DNA polymerases during replication, repair, and translesion DNA synthesis. We recently described how strains bearing the dnaN159 allele, which encodes a mutant form of the β clamp (β159), display a UV-sensitive phenotype that is suppressed by inactivation of DNA polymerase IV (M. D. Sutton, J. Bacteriol. 186:6738-6748, 2004). As part of an ongoing effort to understand mechanisms of DNA polymerase management in E. coli, we have further characterized effects of the dnaN159 allele on polymerase usage. Three of the five E.coli DNA polymerases (II, IV, and V) are regulated as part of the global SOS response. Our results indicate that elevated expression of the dinB-encoded polymerase IV is sufficient to result in conditional lethality of the dnaN159 strain. In contrast, chronically activated RecA protein, expressed from the recA730 allele, is lethal to the dnaN159 strain, and this lethality is suppressed by mutations that either mitigate RecA730 activity (i.e., ΔrecR), or impair the activities of DNA polymerase II or DNA polymerase V (i.e., ΔpolB or ΔumuDC). Thus, we have identified distinct genetic requirements whereby each of the three different SOS-regulated DNA polymerases are able to confer lethality upon the dnaN159 strain, suggesting the presence of multiple mechanisms by which the actions of the cell's different DNA polymerases are managed in vivo.
Importance of Consumer Trust in E-Commerce

Correspondence: A. Abyad, MD, MPH, MBA, DBA, AGSF , AFCHSE Director, American University of Technology, Tripoli Branch Chairman, Middle-East Academy for Medicine of Aging http://www.meama. com, President, Middle East Association on Age & Alzheimer’s http://www.me-jaa.com/meaaa.htm Coordinator, Middle-East Primary Care Research Network http://www.mejfm. com/mepcrn.htm Coordinator, Middle-East Network on Aging http://www.me-jaa.com/menar-index.htm Lebanon Email: aabyad@cyberia.net. lb
Corporate Takeovers in Malaysia: Discriminant Analysis for Bidder and Target Firms

Mergers, acquisitions and takeovers are world wide phenomenon and Malaysia is no exception. The first wave of these took off in late 1970s and early 1980s and it is a buzz word unde the current economic trouble. One of the issues to be settled here is which firms act as the bidders and which ones as the targets. The discriminant analysis provides a useful tool for explaining this classification. The paper looks into 144 non-financial firms in Malaysia for period 1980-1993, which includes bidders, targets, control bidders and control targets. A set of five economic/financial variables has been identified to discriminate between the firm’s groupings using publicly available time seried data. The empirical findings suggest that the (a) five predictive variables account for about 90% of the firms’ groupings, (b) financial leverage is the most powerful discriminatory variable followed by profit, risk, size, and growth, in that order, (c) bidder firms have higher profit and growth, and lower leverage, risk and size, than the target firms, and accordingly provide some support that, (d) the takeover was motivated by the bidder firms’ desire for reaping the fruits of economies of scale in order to maintain the tempo of high profit and high growth and/or for displacement of inefficient managers of target firms. These results are corroborated by the logistic regression model.
Computer-assisted detection for pulmonary embolism on MDCT: can CAD help Rad?

T his issue of the Journal features 2 feasibility studies that investigate the use of a computer-assisted detection (CAD) algorithm to assess pulmonary embolism (PE) on multidetector computed tomography (MDCT). 1,2 The ever-increasing volume of examinations in radiology practices exacerbated by larger and more complex image data sets has heightened concerns about radiologist fatigue and consequent misdiagnosis. Improvements in computational speed and implementation of more sophisticated computer algorithms have fostered the development of CAD as a second reader for many applications, including mammography, lung nodule assessment, and virtual colonoscopy. Considerations of erroneous diagnosis related to radiologist overwork apply also to CT pulmonary angiography. As many as 600 images may be produced at CT pulmonary angiography and interpretation is made more diﬃcult by the complex branching structure of the pulmonary arteries, the need to separate arteries from pulmonary veins, and to distinguish embolism from ymph nodes and airways secretions. Artifacts from motion, a suboptimal bolus of contrast, and inhomogeneities within the pulmonary arterial blood pool pose additional diﬃculties. Thus, investigation of the role of PE CAD is clearly appropriate.
Particle swarm optimization algorithm with moving boundaries as a powerful tool for exploration research

An advanced modification of the particle swarm optimization (PSO) algorithm is presented. The proposed modification consists in implementation of floating boundaries for the design space whose positions are moved (shrink or expand) during computations depending on the number of particle hits. As demonstrated by example of three test functions, such an adaptive “moving boundary PSO” algorithm outperforms its classical analog in terms of both convergence and success rates. Moreover it is capable of finding the global extremum even if it is located outside the initial design space.
Evidence updating based on novel Jeffrey-like conditioning rules

Abstract Dempster–Shafer evidence theory (DST) is an important tool for uncertainty modeling and reasoning, where the uncertainty reasoning includes both the evidence combination and conditioning. New conditioning rules for evidence updating in DST are proposed in this paper. First, two new definitions, namely the weak conditional basic belief assignment (BBA) and strong conditional BBA, are proposed in the spirit of conditional probability in the probabilistic framework. Then, the corresponding Jeffrey-like conditioning rules are proposed to update evidence. The proposed methods have some desirable properties for the evidence updating. Some numerical examples are provided, where existing conditioning rules in DST are compared with newly proposed methods. Experimental results and related analyses show that the conditional BBAs and Jeffrey-like rules proposed in this paper are rational and effective.