Miracle-dz/UniFAR-FTUs huggingface dataset:
Related Party Transactions and Income Smoothing : Evidence from Korea

In spite of managers’ strong preference for smooth earnings pattern, our knowledge of income smoothing activity is very limited. Our study attempts to fill this void by examining how wealth transfer via RPTs affect income smoothing because the effect of RPT on income smoothing can be tested more meaningfully in Korean’s economic circumstances than in other countries. Using 4,807 firm-year observations of listed companies from 2001 to 2010 in Korea, we first find that the magnitude of RPTs is positively associated with the level of income smoothing, suggesting that wealth transfer via RPTs is, on average, positively associated with income smoothing of both sides in RPTs. Second, we find that the different types of RPTs have a differentiated impact on income smoothing. Specifically, operating RPTs is positively associated with the level of income smoothing, suggesting that operating RPTs based on business partnership is mainly associated with income smoothing. Finally, we find that the positive association between RPTs and income smoothing is more pronounced in groups where the level of government regulation is low. We confirmed the robustness of our results through a battery of additional analyses. This study makes several contributions to the existing literature. First, our paper aims to enhance our understanding of income smoothing incentives by Related Party Transactions and Income Smoothing
In Situ Foraging Responses of Three Species of Littoral Cladocerans

Laboratory experiments have suggested that ingestion rates should increase with food concentration, that these functional responses should be depressed by increases in the availability of alternate foods, and that feeding preference should be shown for the most abundant of available foods. To test these hypotheses, simultaneous measures of the foraging of three species of littoral Cladocera, on two spatially differentiated food sources, were made in situ. The species investigated were Sida crystallina (O. F. Muller), Chydorus sphaericus (O. F. Muller), and Alona affinis (Leydig). The uptake rates of suspension and periphyton were measured with a double isotope technique. In situ foraging responses were determined through regression analysis. Ingestion rates were related to concentration of food, concentration of alternate food, and body size. Functional responses in situ ranged from Holling's type 2 to feeding inhibition, and the increased abundance of alternate food depressed functional responses in some.
Patterns of Visual Field Defects in Malay Population with Myopic Eyes

Introduction: Myopia is an emerging vision problem that causes public health and economic burden worldwide and associated with increased risk to many ocular conditions leading to blindness. This study aimed to evaluate patterns of visual field defects in Malay population with myopia. Methods: A retrospective study was conducted between January 2018 until June 2018 at MSU Eye Centre and data was obtained from patient records of Malay subjects with myopia and free from any ocular and systemic diseases. The spherical equivalent (SE) of the refractive errors and the global indices (mean deviation, MD and pattern of standard deviation, PSD) of OCULUS Twinfield 2 with SPARK strategy were recorded for this study. Results: A total of 90 eyes with the mean age of 29.16 (SD: 10.27) years old and SE (M= -2.92 D, SD:2.94 D) were selected. The mean of MD was -1.71 dB (SD 3.95 dB) and PSD was 1.81 dB (SD:1.82 dB) respectively. Significant differences was found in MD (p=0.012) and PSD (p=0.01) between the three groups. The localised field defect was observed in the moderate to high myopic eyes in all quadrants (p=0.01) for PP2, and also more prevalent pattern found in all quadrants for PP1 except at superior quadrant (p=0.08). Conclusions: There is a localised visual field defect found in a higher degree of myopia particularly at temporal, nasal and inferior quadrants. Thus, the visual field test is recommended as a routine procedure in moderate to high myopic eyes and need to be interpreted with caution.
Word grammar and the semantics of compound nouns.

This investigation is a mentalistic inquiry into the study of semantic structure for compound nouns in English. The phenomenon of compounding entails competence in both semantic and pragmatic aspects of knowledge. These two aspects of language are generally described by separate grammatical models with the result that traditional analyses have been unable to provide a descriptively adequate account of the meanings of English compound nouns. This inquiry adopts the grammatical model of Word Grammar which incorporates a systematic representation of grammatical competence within a model of performance. The underlying hypothesis of this model is that all prepositional content of language is organised in relation to the word. Therefore, no unit larger than the word itself is required to describe the production and comprehension of compound constituency. The inclusion of pragmatic competence into the framework introduces an indeterminate feature in terms of experiential knowledge but this is offset by knowledge of the word as a common denominator with which all knowledge is projected. It is shown that Word Grammar's mentalistic framework provides an observationally adequate description of speaker competence for the meanings of compound nouns and an alternative approach that offers a credible description of the interrelation between semantic and pragmatic knowledge exploited in the comprehension of compound noun meaning.
Bacterial community structure in a latitudinal gradient of lakes: the roles of spatial versus environmental factors

SUMMARY 1. We analysed the latitudinal variation of bacterioplankton in 45 freshwater environments (lakes, shallow lakes and ponds) across a transect of more than 2100 km stretching from Argentinean Patagonia (45� S) to Maritime Antarctica (63� S), to determine the factors that mainly determine bacterioplankton community structure. 2. Bacterioplankton community composition (BCC) was assessed by a fingerprinting method (denaturing gradient gel electrophoresis) followed by band sequencing, whereas the abundances of total bacteria and picocyanobacteria were estimated by epifluorescence microscopy. 3. Bacterioplankton community composition was controlled by a combination of spatial (latitude and longitude) and environmental [e.g. phosphate, light diffuse attenuation coefficient (Kd) and dissolved organic carbon] factors. Total bacterioplankton abundance declined with latitude. A multiple regression analysis showed that phosphate, Kd and latitude had significant effects on total bacterioplankton abundance. 4. Of 76 operational taxonomic units identified in the studied lakes, 45 were shared between Patagonian and Antarctic water bodies, 28 were present only in Patagonian lakes and three were restricted to the Antarctic lakes. Significant differences were found in BCC between Patagonia and Antarctica. Among the sequences, 54% were similar (>97% sequence similarity) to others reported from cold habitats elsewhere on the planet (glaciers, high mountain lakes, Arctic). 5. Our results provide new evidence that supports the hypotheses of biogeographic patterns of bacterial assemblages and suggest that both spatial and environmental factors control bacterioplankton community structure.
An Interdisciplinary Review of Smart Vehicular Traffic and Its Applications and Challenges

Sensors and intelligent applications enabling smart vehicular traffic create an opportunity for improving the welfare of people, from the viewpoints of efficiency, sustainability, and social inclusivity. Like the opportunities, challenges of such an endeavour are multifaceted, including the scalable collection and processing of the hefty data volumes generated by sensors, and the coordinated operation between selfish agents. The purpose of this work is to survey recent literature with an emphasis on applications and a multidisciplinary eye, with the aim of stimulating discussion and reflection in the scientific communities. The principal application areas of smart traffic and smart mobility are discussed, synthesizing different perspectives. Many intriguing areas for future research exist besides those relative to connectivity, data fusion, and privacy. Some research challenges pertinent to sustainability, insurance, simulation and the handling of ambiguous information are highlighted.
Lipid profile in type 2 diabetes mellitus: a case-controlled study

Background: Atherosclerosis is caused by the combination of type 2 diabetes mellitus and dyslipidemia. Combination of DM and dyslipidemia is associated with increased mortality and morbidity. Hence, it is of utmost importance to know the nature of dyslipidemia in DM for its effective management. The major lipid abnormalities seen in DM are elevated triglyceride levels and lowered HDL-C levels.Methods: A case-controlled study was initiated in Vinayaka Missions Medical college and hospital for a period of 2 year. Pre-prandial and post-prandial lipid profile was assessed in 50 cases of type 2 DM and was compared with age and sex matched healthy controls satisfying the inclusion and exclusion criteria.Results: At the end of the study, the mean age±SD was 48.5±5.68 years. The mean HbA1c±SD of the study population was found to be 7.48±1.517. Looking at the lipid profile all cases in fasting state had elevated VLDL-C levels (mean 50.39±60.27), elevated TC (mean 169.70±39.917), elevated TGL (mean 146.04±60.140) and low LDL-C (mean 92.3±27.699) when compared to control group. In the postprandial state, there was a significant raise in TGL level (mean 188±68.59), raised TC (mean 180.74±38.46), decreased HDL-C (mean 38.761±9.028) compared to the fasting state.Conclusions: Lipid profile of type 2 DM in pre-prandial 12 hour fasting state showed elevated TC, VLDL-C levels and low LDL-C and HDL-C levels. Where as in post prandial state TGL levels were markedly elevated with elevated TC and low HDL-C levels.
STUDY ON DI DIESEL ENGINE SUBSTITUTED WITH GROOVED PISTON AND POWERED USING NANO ADDITIVE BIODIESEL

Economic and social transformation of people is leading to urbanization of a country. It becomes necessary to have good transportation facilities for a better life of the people in urban areas. Majority of transport vehicles in the transportation sector are equipped with the diesel engines due to their high efficiency. Dependency and utilization of these vehicles is increasing, as such the demand for petroleum products is also on high. On the other side because of high emissions from the diesel engines, strict regulations are laid by the governments to the engine manufactures to reduce emissions and save the environment from the pollution. Researchers are always in the processes of finding a suitable alternate fuel such as biofuels produced from Jatropha oil, Pongamia oil, Rice bran oil, Corn oil, Neem oil etc. Jatropha biodiesel properties are near similar to that of diesel fuel. With or without minor changes in the diesel engine, Jatropha biodiesel can be used as an alternate fuel in existing diesel engine. One of the major drawbacks of Jatropha biodiesel is its flow characteristics, to overcome this problem nano additive (Aluminum oxide) is added to the Jatropha biodiesel to enhance the flow properties of the biodiesel. In the present work, the performance and emissions of diesel engine are investigated with biodiesel 20% by volume (B20) added with the Nano additive in quantities of 50 ppm, 100 ppm and 150 ppm. B20 biodiesel blend with 100 ppm nano additive showed better performance compared to diesel. Performance of the diesel engines depends upon the formation of homogeneous mixture and turbulence inside the combustion chamber. To investigate on this, engine is fitted with piston consisting of grooves that are created on its crown to enhance turbulence of biodiesel fuel in the combustion chamber. Diesel engine showed better performance fitted with rhombus grooved piston (RGP) fuelled with B20 blend biodiesel added with 100 ppm aluminum oxide Nano additive.
EFFECT OF A DIETARY PROBIOTIC ON SOME QUALITY CHARACTERISTICS OF RAW BROILER DRUMSTICKS AND BREAST MEAT

The effect of probiotics in broiler feeding was investigated by evaluating poultry carcass meat quality. Feeds supplemented with different levels of a probiotic (0.0, 0.1 and 0.2%) containing Saccharomyces cerevisiae (115-Biogallinox) were used in feeding Ross 308 male chicks for 49 days. At the end of the trial period all broilers were sacrificed. After standard dissection of the carcasses, breasts and drumsticks were divided into two groups and vacuum or aerobically packaged than stored at 3 ± 0.5C for 12 days. The breasts and drumsticks were analyzed for pH, thiobarbituric acid reactive substances (TBARS), total mesophilic, total psychrotrophic, lactic acid and Enterobacteriaceae counts every two days during storage. The feeding of probiotic in broiler diets increased pH values of breast and drumstick (P < 0.01) but TBARS, total psychrotrophic bacteria and Enterobacteriaceae counts decreased (P < 0.01). It was determined that pH, TBARS and Enterobacteriaceae counts were lower in breast than drumstick (P < 0.05); but lactic acid bacterial count was higher (P < 0.05) in the drumstick samples. The pH, TBARS and bacterial counts increased during storage (P < 0.01) except for total mesophilic bacteria. The pH, TBARS, total aerobic psychrotrophic bacteria and Enterobacteriacea counts were lower in vacuum than in aerobically packaged samples (P < 0.05).
Aspects of the ecology of siricid woodwasps (Hymenoptera: Siricidae) in Europe, North Africa and Turkey with special reference to the biological control of Sirex noctilio F. in Australia.

Collections of siricid-infested coniferous trees were made in 150 localities in 19 European countries, Turkey and North Africa to obtain parasites and parasitoids of siricids for use in the biological control of Sirex noctilio F. in Australia. During this work, information was obtained on the distribution and biology of 8 siricid species ( S. noctilio, S. cyaneus F., S. juvencus L., Urocerus augur (Kiug), U. gigas . (L.), U. sah (Mocs.), U. fantoma (F.), Xeris spectrum (L.)) and 7 parasitoids ( Rhyssa persu.asoria (L.), R. amoena . Gray. , Pseudorhyssa maculicoxis (Krchb.), Megarhyssa emarginatoria (Thnb.), Ibalia leucospoides leucospoides (Hochenw.), I. rufipes drewseni Borries, Odontocolon geniculatum . (Krchb.)). Data are presented on distribution, flight periods and sexratios (determined from emergence records), factors leading to the susceptibility of timber to siricid infestation and the types of timber and host tree species infested. Levels of parasitism by the various parasitoid species, determined from emergence records, are given. Localities are assigned to bioclimatic categories, and their siricid and parasitoid species are classified in relation to the climatic criteria. The ecological status of S. noctilio is discussed in relation to its establishment in Australia.
Mirror Therapy using Cylindrical Grip Muscle Strength and Extremity Range of Motion

Nursalam Nursalama*, Iqlima Dwi Kurniab, Bernadetta Germia Aridamayantic, aProfessor of Nursing, Faculty of Nursing, Universitas Airlangga, Surabaya, Indonesia, 60115, bLecturer of Nursing, Faculty of Nursing, Universitas Airlangga, Mulyorejo Street, Campus C Unair, Surabaya, Indonesia, 60115, cStudent of Nursing, Faculty of Nursing, Universitas Airlangga, Mulyorejo Street, Campus C Unair, Surabaya, Indonesia, 60115, Email: a*nursalam@fkp.unair. ac.id
Nicotine for the Fetus, the Infant and the Adolescent?

The recent expansion of Nicotine Replacement Therapy to pregnant women and children ignores the fact that nicotine impairs, disrupts, duplicates and/or interacts with essential physiological functions and is involved in tobacco-related carcinogenesis. The main concerns in the present context are its fetotoxicity and neuroteratogenicity that can cause cognitive, affective and behavioral disorders in children born to mothers exposed to nicotine during pregnancy, and the detrimental effects of nicotine on the growing organism. Hence, the use of nicotine, whose efficacy in treating nicotine addiction is controversial even in adults, must be strictly avoided in pregnancy, breastfeeding, childhood and adolescence. Journal of Health Psychology Copyright © 2007 SAGE Publications London, Thousand Oaks and New Delhi, www.sagepublications. com Vol 12(2) 215–224 DOI: 10.1177/1359105307074240
Factors Associated with Changes in Functional Independence after Six Months of Ischemic Stroke

The aim of this study is to investigate the changes in functional independence and their associated factors during the first 6 months to 1 year after stroke onset. This study is the interim results of the Korean Stroke Cohort for Functioning and Rehabilitation. A total of 1,011 participants were included and classified into 3 subgroups according to changes in the Korean version of Modified Barthel Index (K-MBI) scores that occurred between 6 months to 1 year after stroke onset: the improved group (IG), with scores that increased 5 points or more; the stationary group (SG), with the K-MBI score changes ranging from −4 to +4 points; and the declined group (DG), with the K-MBI scores that decreased 5 points or more. Ordinal logistic regression analyses were used to assess the factors influencing changes in the K-MBI score. Among 1,011 patient, 436 patients (43.1%), 398 patients (39.4%) and 117 patients (17.5%) were classified into the IG, SG, and DG, respectively. Obesity and Geriatric Depression Scale score were significant influencing factors for changes in the K-MBI scores. Obesity showed a positive influence on the K-MBI score, while depression showed a negative influence.
Bone disease drug discovery: examining the interactions between osteoblast and osteoclast

Background: Existing drugs, including bisphosphonates and calcitonin, cannot meet the strong demand for a possible cure of bone diseases – the prevailing cause of human disabilities. Objectives: To understand on-going drug discovery activities, new trends and different opinions in the treatment of bone diseases. Methods: Search, summarize and analyze the recent literature up to August 2007, related to osteoporosis and joint diseases. Results/conclusion: The drug discovery based on the molecular mechanism of bone remodeling has made some progress, but there are challenges, difficulties and different opinions. Bone resorption by osteoclasts is directly regulated by osteoblasts via the receptor activator of NF-κB/receptor activator of NF-κB ligand/osteoprotegerin signaling pathway, whereas the regulation of bone formation is poorly understood. Several aspects, including the present state and future trends, are commented as the expert opinions in this paper.
Purslane (Portulaca oleracea L.): An underutilized wonder plant with potential pharmacological value

Purslane (Portulaca oleracea L.), believed to be the earliest vegetable consumed by human has been a part of traditional culinary and folk medicine system since long back. It is a rich source of vitamins, flavonoids, alkaloids, polysaccharides, omega-3 fatty acids (Especially alpha-linolenic and gammalinolenic acids), terpenoids, sterols, proteins and minerals and has also been reported as the super food for the future. Owing to its diverse phytoconstituents, Purslane has been reported to possess potent pharmacological actions such as hepato-protective, neuroprotective, anti-inflammatory, antimicrobial, antidiabetic, antioxidant, anticancer, antihypertensive actions. However, molecular mechanisms of action of only few of these have been studied and more systematic clinical studies are needed to test the pharmaceutical properties of purslane. A detailed information on phytochemistry and pharmacology of purslane has been presented in this review for its full exploration by the research community.
SEASONAL CHANGES IN THE GERMINATION RESPONSES OF FALL PANICUM TO TEMPERATURE AND LIGHT

Seeds of fall panicum (Panicum dichotomiflorum Michx.) were buried in fine-mesh nylon bags in soil and exposed to the annual temperature cycle. Fresh seeds and seeds exhumed after 1–15 mo were tested in light and darkness at five temperature regimes simulating those in the field from early spring through late autumn. Freshly matured seeds were dormant, but they came out of dormancy during late autumn and winter. Thus, by spring (April) seeds germinated to near 100% in light at 20/10, 25/15, 30/15 and 35/20 °C. However, except at 35/20 °C during June, July and August, the majority of the seeds required light for germination. In the field, germination does not begin until April when temperatures come within the range of those required for germination. Seeds retained the ability to germinate to a high percentage at 30/15 and 35/20 °C throughout the summer, but they lost this ability at 20/10 °C in early summer and at 25/15 °C in late summer. Thus, seeds stop germinating in early autumn when diurnal field tem.
The Influence of Aquarobic Training Towards Interleukin 12 (IL-12) Plasma Level and Its Correlation with Obesity

Objective: Interleukin 12 (IL-12) has been of interest during the advancement of insulin obstruction in stout mice. Serum IL-12 levels have not precisely been decided in obese people and neither is its regulation by aquarobic training (recommended sport type for obese people which is less stressor for hefty individual joints). Aims: This research aims to discover the alteration pattern of IL-12 in serum of obese people based on BMI, examine their relationship with obesityrelated parameters and how it can be modulated by aquarobic training. Methods: First study wasa cross-sectional study conducted on 34 obese adults ranging from 33 – 57 years old. The study used primary data which were blood samples from adult obese. For reducing the risk for the obese patients, in second study, we recruited 12 healthy volunteers for a 12 week aquarobic training program. Using enzyme-linked immunosorbent assay (ELISA) methods, we observed that serum IL-12 level was altered by different levels of BMI and correlated with other factors like Low Density Lipoprotein level, Cholesterol level and Waist Ratio. Results: The group with BMI between 27.01 – 29.99, have IL-12 level of 94.102 ± 35.19 pg/mL. Group with BMI 30.00 – 33.99 have 96.068 ± 59.44pg/mL, and those with BMI more than 33.99 have IL-12 level of 114.572 ± 74.22 pg/mL. Conclusion: Interestingly, it was observed that 12 week aquarobic training can significantly reduce the IL-12 level. Taken together, IL12 level may play an important role in obesity and can be potentially modulated by aquarobic training.
Nutritional parameters for assessing pasture condition in the semiarid rangelands of Argentina

Range condition is usually estimated from the palatability and ecological attributes of rangeland species. The aim of this research was to assess whether the inclusion of nutritional parameters improves the estimation of range condition in the semiarid Prosopis caldenia Burk rangeland of La Pampa, Argentina. Plots (24 ha) containing rangeland in different condition (fair and good) were grazed at low stocking rates during fall, winter and spring of two successive years. The aerial biomass (kg DM ha-1), in vitro dry matter digestibility (IVDMD) and crude protein content (% CP) of monthly samples of each species were determined. The percentage of total biomass (% TB) and % CP were estimated for each of six IVDMD ranks. In both years, and across nearly all IVDMD ranks, the % TB was different (p 0.05). The carrying capacity of good rangeland was 2.5 times greater than that of fair one when total aerial biomass and expected animal performance were similar. Taking nutritional parameters into account improves estimates of range condition in P. caldenia rangeland.