Miracle-dz/UniFAR-FTUs huggingface dataset:
Internal and External Determinants of Audit Delay: Evidence From Indonesian Manufacturing Companies

Objective – This study aims to examine and explain the relationship between a company's internal factors such as profitability, solvency and audit committee, and external factors including complexity and size of public accounting firms, with audit delay. Methodology/Technique – The importance of financial information is, in part, due to its utility for assessment of company performance. Hence, financial information should be produced and reported as quickly as possible each year. Findings – This study finds that manufacturing companies with high debt levels and low profitability experience longer audit delay. Moreover, the results in this study show that debt level is the most influential and significant factor with a positive relationship to audit delay. Novelty – This study shows that profitability, the number of members on an audit committees and public accounting firm (KAP) size all have an insignificant negative relationship with audit delay. Further, complexity has an insignificant positive relationship with audit delay.
TÜRK BANKALARININ LİKİDİTE VE KREDİ RİSK DEĞERLENDİRMESİ: DİNAMİK PANEL VERİ ANALİZİ

The Turkish banking sector, which operates with the aim of profitability, faces some risks due to the pressure of both its internal and external dynamics, because of Turkey's geographical and political conjuncture and it being a developing country, has limited capital possibilities. In this study, two risks which are indicator of stability and existence of banks are mentioned: liquidity and credit risk. The internal and external variables which are affecting these risks are examined and variables that could be shown as early warning system are revealed. The impact of internal and external variables of 16 banks which are traded between 2009-2016 on these two risk variables are measured by the Dynamic Panel Data Model-Arellano-Bond GMM estimation method. The results show that liquidity risk variable might be more affected by the rapid changes in macroeconomic variables, whereas credit risk might be more affected by internal variables
15th July 1972: a significant moment for logic programming

Between the 14th and 16th of July 1972, a secret meeting of the founders of the burgeoning field of Logic Programming (LP) was held at the University of Rutland, a secluded grove of academia in the scenic North West of England. The Saturday afternoon was decisive for LP; if events had taken another turning, our field would have been very different. At the end of the 1960's and at the beginning of the 1970's there were many negative comments made, especially from the direction of Cambridge, Massachusetts, to the effect that doing AI computing by logic, and especially by resolution, was an extremely silly thing to do [Robinson 1983]. The logic programming part of the AI school at Edinburgh University, consisting of Robert Kowalski, Donald Kuehner, Robert Boyer, J Moore, David Warren, Maarten Van Emden and many others, felt that they were in the midst of a maelstrom. The fashion had turned against uniform, general-purpose theorem provers toward the procedural representation of knowledge and domain-specific problem solvers. They battled on, feeling increasingly isolated from the AI community [Kowalski 1988]. This brave group took solace in the fact that there was another pocket of sanity in an increasingly crazy world: the AI group at the Universit~ d'Aix Marseilles. Alain Colmerauer, recently made a professor, had drawn together Phillipe Roussel, Robert Pasero and others into an effective research entity. Driven by Robinson's paper on resolution and unification [Robinson 1965], they had established contact with Kowalski, whose work with Kuehner on SL-resolution held a gold mine of useful theoretical results [KowMski and Kuehner 1970]. The main concern of the Marseilles group in earlier 1972 still remained the development of a man-machine interactive system capable of making deductions from a set of natural language sentences [Cohen 1988]. To aid this goal, Roussel and Colmerauer had designed and written a new interpreter in Algol-W based on Roussel's earlier SL-resolution theorem prover [Roussel 1972]. At this time (Summer 1972), they had not yet decided on a name for the interpreter. Teaming up with Pasero, they had used the interpreter to implement a large natural language system, consisting of hundreds of clauses [Colmerauer et. al. 1973]. For the Edinburgh team there was a very pressing problem money. Kowalski was hoping to obtain a NATO research grant in order to further nurture the French connection, but a major piece of bad luck had occurred Curtis Clump, probably the most virulent US critic of resolution, had been assigned as the grant referee. There seemed little chance of receiving any funding. In a hurried international phone conversation, Kowalski and Colmerauer agreed to meet (along with other key members from the two groups) in order to plan how to have Clump removed. Everyone agreed that Alan Robinson was the ideal choice to replace him. Due to the nature of the meeting, it was decided to keep it as secret as possible. This led to the proposal to hold it at Rutland University, only 30 minutes drive from Manchester Airport
Worry and Risk Perception

Risk perception is sometimes measured by means of judgments about worry, sometimes as perceived risk more directly. However, perceived level of risk calls for a more intellectual judgment and worry tends to refer to emotional reactions. These two are therefore not the same and need not be strongly correlated. Results reported here show that perceived risk and worry are indeed weakly correlated, both for generalized worry and for more specific measures of worry matched with the same hazard as risk ratings. A distinction is suggested between cognitive, abstract hazards and concrete, sensory hazards, with implications for the worry‐perceived risk relationship. It was furthermore found by means of cluster analysis that there were groups of subject displaying different dynamics of risk and worry.
Dominant Negative Stat3 Mutant Inhibits Interleukin-6-induced Jak-STAT Signal Transduction (*)

Interleukin-6 (IL-6) induces tyrosine phosphorylation and activation of the latent transcription factor Stat3 in HepG2 cells. Mutation of Stat3 tyrosine 705 to phenylalanine (Y705F) inhibits IL-6-induced tyrosine phosphorylation of this Stat3 mutant in transfected HepG2 cells. In cotransfections of HepG2 cells, the Stat3 mutant Y705F causes a reduction of the tyrosine phosphorylation of wild type Stat3-FLAG. Moreover, Y705F inhibits the action of endogenous Stat3 in cotransfected cells, reducing IL-6 induction of a Stat3-responsive reporter construct. Y705F therefore acts as a dominant negative mutation of Stat3.
Made in Vietnam : The Effects of Internal, Collaborative, and Regional Knowledge Sources of Product Innovation in Vietnamese Firms

This paper analyses the impact of different knowledge sources of product innovation in Vietnam using firm-level data. We analyze the separate impacts of internal knowledge, collaborative knowledge, and regional knowledge. The analysis reveals that internal knowledge sources from internal R&D have a positive influence on product innovation. However, not all kinds of collaborative knowledge sources have significant effects on innovation. Only collaborative knowledge gained from inside the supply chain affects product innovation positively. Apparently, the capacity to benefit from working with knowledge institutes and absorbing knowledge from the environment do not materialize in new products.
Association of EGF Receptor and NLRs signaling with Cardiac Inflammation and Fibrosis in Mice Exposed to Fine Particulate Matter

ЄAmbient fine particulate matter (PM2.5) could induce cardiovascular diseases (CVD), but the mechanism remains unknown. To investigate the roles of epidermal growth factor receptor (EGFR) and NOD‐like receptors (NLRs) in PM2.5‐induced cardiac injury, we set up a BALB/c mice model of PM2.5‐induced cardiac inflammation and fibrosis with intratracheal instillation of PM2.5 suspension (4.0 mg/kg b.w.) for 5 consecutive days (once per day). After exposure, we found that mRNA levels of CXCL1, interleukin (IL)‐6, and IL‐18 were elevated, but interestingly, mRNA level of NLRP12 was significant decreased in heart tissue from PM2.5‐induced mice compared with those of saline‐treated mice using real‐time PCR. Protein levels of phospho‐EGFR (Tyr1068), phospho‐Akt (Thr308), NLRP3, NF‐κB‐p52/p100, and NF‐κB‐p65 in heart tissue of PM2.5‐exposed mice were all significantly increased using immunohistochemistry or Western blotting. Therefore, PM2.5 exposure could induce cardiac inflammatory injury in mice, which may be involved with EGFR/Akt signaling, NLRP3, and NLRP12.
Adaptive Braking for Mitigating Gradient Delay

Neural network training is commonly accelerated by using multiple synchronized workers to compute gradient updates in parallel. Asynchronous methods remove synchronization overheads and improve hardware utilization at the cost of introducing gradient delay, which impedes optimization and can lead to lower final model performance. We introduce Adaptive Braking (AB), a modification for momentum-based optimizers that mitigates the effects of gradient delay. AB dynamically scales the gradient based on the alignment of the gradient and the velocity. This can dampen oscillations along high curvature directions of the loss surface, stabilizing and accelerating asynchronous training. We show that applying AB on top of SGD with momentum enables training ResNets on CIFAR-10 and ImageNet-1k with delays $D \geq$ 32 update steps with minimal drop in final test accuracy.
A Cadaveric Study of Morphological Variations of Lung in Vidarbha Region

Knowledge of the position and grade of accessory fissures and lobes is necessary for appreciation of lobar anatomy and thus locating bronchopulmonary segments. Proper understanding of the anatomy of the pulmonary lobes, segments, and fissures allows the surgeon to correlate imaging, pathologic processes, and possible resectional procedures, thus insuring that each patient gets the best possible operation.During the routine dissection variations in major fissures of lung are frequently observed. Taking this into consideration the present study was done to know the prevalence of variations involving lobes and fissures of lung in cadavers of vidarbha region. The study included 50 adult cadaveric lungs obtained from Anatomy dissection hall. The specimens were macroscopically observed for gross morphology of fissures and lobes.Among the right lungs, oblique fissure was incomplete in 5(17.24%) lungs.Transverse fissure was incomplete in 9(31.03%),absent in 2(6.89%)lungs. Accessory fissures were noted in 7(24.13%). In the left lung, oblique fissures was incomplete in 6(28.5%)and absence of oblique fissure in 1(4.76%) lung.Accessory fissures were noted in 4(19.04%)lungs.Variational lung anatomy is important in diagnosis and treatment of diseases involving all domains of medicine. Anatomical Knowledge of fissures and lobes is important for CT surgeons, radiologists for interpreting x-rays, CT scans and MRI and is also of academic interest to all medical persons.
Circulating miR‐221 directly amplified from plasma is a potential diagnostic and prognostic marker of colorectal cancer and is correlated with p53 expression

Background and Aim: Circulating miRNAs exist in serum and plasma and they can be used as a potential noninvasive molecular marker for colorectal cancer (CRC) diagnosis. The present study was to test the availability of direct amplification of miRNAs from plasma without RNA extraction, and to evaluate its clinical application value in CRC.
Sexual history taking: a dying skill?

BACKGROUND Many adolescents are having sex and adolescents with life-limiting illnesses are no exception. It is therefore important for health care professionals to take a sexual history and provide advice about sexually transmitted diseases, unintended pregnancies, and ways of reducing high-risk sexual behaviors. Consultations should provide a forum for discussion and education. A literature review revealed no previous studies on this topic. OBJECTIVE Our aim was to review medical consultations between adolescents with life-limiting illnesses and pediatricians to establish whether sex was discussed. METHODS The clinical medical notes of 25 adolescents aged 12 to 18 years, under the care of a community team specializing in patients with nonmalignant life-limiting conditions at a District General Hospital in the United Kingdom (UK) were selected at random. Researchers retrospectively reviewed handwritten notes and typed letters in the medical records with a view to establishing whether a sexual history was taken on any occasion. RESULTS None of the health care professionals took a sexual history from any of the adolescents on any occasion despite multiple clinic attendances. CONCLUSION Sexual health is described by the World Health Organization as a basic human right. Clinicians may struggle to accept that adolescents with life-limiting illnesses may want to talk about sex, and this study has highlighted it as a topic that is generally ignored. Health professionals should include sexual health in routine palliative assessments. Adolescents with life-limiting illnesses should not be denied the right to holistic health care.
Feasibility Study of Housing First Project in Aveiro

The non-profit organisation Florinhas do Vouga support homeless people by providing them with basic necessities such as food, as well as helping them address long term issues, such as mental health problems. This aid is usually provided whilst a homeless person is on the street or in some form temporary accommodation. The Housing First approach is to, instead, first provide a homeless person with their own home, and then, in this more stable setting, provide further support. The social benefits of giving homeless people the opportunity to live in a house are clear. To the individual it brings stability and makes it much easier to find a job, and access other forms of provision, such as healthcare and drug rehabilitation programs. To society at large it reduces the number of people living on the street, potentially increasing tourism and economic productivity in a city’s commercial centre. The problem is to compare the costs incurred by both the Usual (U) and Housing First (HF) models and determine whether Housing First is a financially viable alternative. The housing status of each homeless person is modelled (for example if they are on the street or in a shelter) and this is used to calculate the costs of each approach. In the simplest model, the state of each person is assumed to be constant with time. The changing state of the homeless population is then modelled (for example how many homeless people are on the streets as opposed to in temporary accommodation or a house at any one time). This is done using a Markov chain approach, and also by direct simulations which incorporate more complex constraints on the state of the homeless population. The different mathematical models provide evidence that the financial costs of Housing First are less than those of the Usual model, especially in the long term (a 36 month period). Recommendations for further work are also given.
Tracking the Spread of a lacZ-Tagged Herpes Simplex Virus Type 1 between the Eye and the Nervous System of the Mouse: Comparison of Primary and Recurrent Infection

ABSTRACT The spread of herpes simplex virus type 1 (HSV-1) during primary ocular infection and after reactivation of latent infection in the trigeminal ganglion (TG) was examined in the mouse using a genetically modified virus containing the lacZ reporter gene under the control of the immediate-early 110 promoter. Whole tissue mounts of the eye and lids, their sensory nerves, and TG with the attached dorsal root entry zone (DRE) into the central nervous system (CNS) were stained for β-galactosidase. Sixteen hours after inoculation of the cornea by scarification, staining was found in the scarified epithelium of the cornea and in the unscarified conjunctiva. By 24 h, staining was also seen in a few TG neurons and by 96 h their number had greatly increased and their distribution was more widespread. Stained cells (identified as Schwann cells by their staining for glial fibrillary acidic protein [GFAP] or S-100) in the TG were first seen close to stained neurons at 40 h, and by 48 h lines of such cells extended partway toward the periphery and toward the DRE. By 72 h, these lines had reached the periphery and the DRE where the adjacent CNS was also stained. In the cornea, stained cells with the morphology and arrangement of Schwann cells were seen from 40 to 120 h. After reactivation of latent infection, 10 of 22 samples had positively stained neurons. In eight samples, corneal and lid epithelial cells were stained. No stained Schwann cells were seen in the TG; however, branched networks of such cells were present in the cornea and the lids. This detailed sequential analysis has provided new information on the involvement of Schwann cells in the pathogenesis of primary and recurrent HSV-1 disease in the TG and the cornea.
Long-term anxiolytic and antidepressant-like behavioural effects of tiagabine, a selective GABA transporter-1 (GAT-1) inhibitor, coincide with a decrease in HPA system activity in C57BL/6 mice

Gamma-aminobutyric acid (GABA) system plays a pivotal role in the pathophysiology of anxiety and mood disorders. This study was aimed to assess the anxiolytic and antidepressant-like properties of tiagabine, an inhibitor of the GABA transporter-1 (GAT-1), after acute and chronic administration in C57BL/6JOlaHsD mice with paroxetine as a positive control. In first experiments, the acute administration of tiagabine (7.5 mg/kg, orally [PO]) and paroxetine (10 mg/kg PO) induced anxiolytic effects in the elevated plus maze test and the modified hole board test and an antidepressant-like effect in the forced swim test. Chronic application of tiagabine (7.5 mg/kg PO) and paroxetine (10 mg/kg PO) for 22 days revealed an anxiolytic and antidepressant-like efficacy of tiagabine only. In a further experiment, we analysed the impact of chronic tiagabine versus paroxetine treatment on the hypothalamic-pituitary-adrenocortical (HPA) system regulation. GAT-1 blockade induced a setpoint-shift of the stress hormone system toward lower levels as indicated by decreased plasma corticosterone concentrations and attenuated gene expression levels of corticotropin-releasing factor in the paraventricular nucleus of the hypothalamus and of hippocampal steroid receptors. This data indicate that both acute and long-term anxiolytic and antidepressant-like properties of brain GAT-1 inhibition coincide with a reduction in HPA system activity in mice.
Comparison of Actiwatch activity monitor and Children's Activity Rating Scale in children.

PURPOSE The Children's Activity Rating Scale (CARS) is a rating scale that is used in direct observation of physical activity in children. Direct observation is costly and tedious, and accuracy may decrease as the observation period lengthens. Recently, motion sensors have gained acceptance for assessment of physical activity. The purpose of this study was to compare 6 h of activity levels using simultaneous monitoring of preschool aged children with CARS and the Actiwatch (Mini-mitter Company Inc.) activity monitor. METHODS A total of 40 children had 5-6 h (mean of 5.9 h) of direct observation while wearing a monitor on the waist. Simultaneous 3-min mean CARS scores and 3-min activity counts were matched for each subject. RESULTS The range for the mean 3-min CARS scores ranged from 1.00 to 4.50. The 3-min activity counts ranged from 0 to 9,695 with a mean of 670 (median 243). The within child correlations between the 3-min CARS score and the 3-min sensor readings ranged from 0.03 to 0.92 (median of 0.74). We found the correlation coefficients were higher in those children who were more active, probably due to the larger ranges in the CARS scores. When using mixed model repeated measures, sensor readings were significantly associated with CARS (P < 0.001). CONCLUSION Our results indicate that the 3-min CARS score correlates with 3-min activity counts, favoring the use of the activity monitors in assessing physical activity in preschool-aged children.
A COMPARATIVE STUDY TO EVALUATE OF SAP AND LOGO ERP SOFTWARE’S FOR SMES AND BIG BUSINESSES

Considering that there are hundreds of Enterprise Resource Planning (ERP) software on the market, it is of utmost importance that businesses choose the ERP system for which they will be most profitable. Existing business areas are similar in many respects, but each job has its own special qualities. If perfect harmonization is expected from a system, all details should be analysed from the point of view of the operator. In this study; to select the most suitable ERP software for businesses, ERP software from SAP is a global brand, with the LOGO of the leading software in Turkey, was intended to make a comparison for SMEs and big businesses. Using the Analytical Hierarchy Process (AHP) method, which is one of the Multi Criteria Decision Making Methods, an evaluation for the SMEs was first made in the Expert Choice program; followed by the same evaluation taking into account big businesses. It is analysed and the results are displayed, which is a better choice among the two ERP programs for SMEs and big businesses. Differences and similarities between evaluation criteria are presented.
A Case Report and Literature Review

Erdheim-Chester disease is a rare systemic disorder characterized by a fibrosing xanthogranulomatous infiltration of multiple organs. We report a case of ErdheimChester disease with diffuse necrosis leading to difficulty in making a prompt diagnosis. Radiologically, osteosclerotic lesions with osteolytic element involved metadiaphyses of both proximal tibia, and retroperitoneal infiltrations encasing both kidneys, both adrenals, and aorta were found. A biopsy of the tibia showed diffuse infiltration of foamy histiocytes, Touton-type giant cells, and fibroblastic cells associated with extensive coagulative necrosis. Immunohistochemically, foamy histiocytes were positive for CD68 and peanut agglutinin and negative for S-100 protein. A few Langerhans' cells, which were difficult to identify in hematoxylin-eosin stain, were highlighted by immunostain for S-I 00 protein. The patient received supportive therapy and was alive 1 '2 years after diagnosis, with newly developed bilateral retrobulbar lesions and worsened heart failure. Int J Surg Pathol 9(1):73-79, 2001
Bottom-up self-protection responses to China's food safety crisis

ABSTRACT Food safety became a major concern in China since 2000, triggering movements by peasants and urban consumers for self-protection. Drawing on participant observation, semi-structured interviews and examination of government documents in two rural communities, I analyse the drivers, character, potential and challenges of “bottom-up” self-protection movements. These originate with peasants, while scholars, social activists and some urban middle class consumers combine with peasant cooperatives to reconstruct mutual trust and promote rural-urban coordinated development. This countermovement has potential to resolve the food safety crisis, but it faces structural pressures from market forces and challenges of governance, consumer awareness and peasant organisation.