Miracle-dz/UniFAR-FTUs huggingface dataset:
The role of internal accounting controls in preventing and detecting financial statement fraud : a qualitative Dutch study

This thesis investigates the effect internal control systems have on financial statement fraud in the Netherlands. It aims to provide insights on why internal control systems failed to prevent fraud and how it can prevent fraud in the future. Multiple case studies of major Dutch fraud cases are analyzed using the CRIME model developed by Rezaee (2005). In addition to that interviews are held with six employees working at a major accountancy firm. Results show that the most important dangers to internal control systems are management override and collusion. The risk of management override can be minimized by proper segregation of duties. The risk of collusion can be minimized by investing in soft controls. An effective internal control system requires a combination of the right hard controls and soft controls.
Classifying DDoS Attacks by Hierarchical Clustering Based on Similarity

With the researching for detection and defense against distributed denial of service (DDoS) attacks, researchers constantly advanced network security systems, and attackers in turn improve their tools to survive from new security systems. Both of the variety and sophistication of DDoS attack tools are growing rapidly. Therefore, an abstract, formalized description and taxonomy is needed to identify and classify existing attack tools and their late editions. Besides, the taxonomy should be scalable to deal with new attacks. This paper proposes a novel and abstract method for describing DDoS attacks with characteristic tree, three-tuple, and introduces an original, formalized taxonomy based on similarity and hierarchical clustering method. Through classifying 12 real DDoS attack tools, the taxonomy is evaluated. The results show that to complicated attack samples, this taxonomy can classify them accurately. In addition, it is important for developing realistic models of DDoS simulation and for performing attacks detection and analysis as a plug-in. It can also be packaged as an automated tool to aid in rapid response to DDoS attacks
Designing for Dissemination: Lessons in Message Design From “1-2-3 Pap”

Despite a large number of evidence-based health communication interventions tested in private, public, and community health settings, there is a dearth of research on successful secondary dissemination of these interventions to other audiences. This article presents the case study of “1-2-3 Pap,” a health communication intervention to improve human papillomavirus (HPV) vaccination uptake and Pap testing outcomes in Eastern Kentucky, and explores strategies used to disseminate this intervention to other populations in Kentucky, North Carolina, and West Virginia. Through this dissemination project, we identified several health communication intervention design considerations that facilitated our successful dissemination to these other audiences; these intervention design considerations include (a) developing strategies for reaching other potential audiences, (b) identifying intervention message adaptations that might be needed, and (c) determining the most appropriate means or channels by which to reach these potential future audiences. Using “1-2-3 Pap” as an illustrative case study, we describe how careful planning and partnership development early in the intervention development process can improve the potential success of enhancing the reach and effectiveness of an intervention to other audiences beyond the audience for whom the intervention messages were originally designed.
Agreement on the evaluation of glaucomatous optic nerve head findings by ophthalmology residents and a glaucoma specialist

Objectives To assess agreement among ophthalmology residents and a glaucoma expert in the evaluation of cross-sectional glaucomatous optic nerve head characteristics using stereoscopic photographs. Methods Twenty stereo photographs were analyzed by ophthalmology residents just after completion of their first (First-Year Group) or third (Third-Year Group) year of residency and by a glaucoma expert. The agreement was assessed using the kappa statistic (κ) and limits of agreement. Results Agreement among resident groups and the expert ranged from poor to moderate. Agreement between Third Years and the expert seems to be better than that between First Years and the expert, especially in the evaluation of “nasal cupping”, “barring circumlinear vessel,” “notching”, and “retinal nerve fiber layer defect” criteria. However, no improvement was seen in the agreement with the expert regarding glaucomatous optic neuropathy, which was 64% (κ=0.19) for First Years and 63% (κ=0.20) for Third Years. Conclusion Agreement between residents and the expert was poor to moderate and similar when comparing both groups. This may suggest that the residents learn how to identify glaucoma signals during the first year of training, and the results of this study may facilitate the creation of targeted teaching tools in residency training.
The risk management profession in Australia: business continuity plan practices

This study aimed to identify to what extent Australian organizations have any plans to manage business continuity threats, and the nature and content of these plans. Sixty-four respondents who were risk management professionals were surveyed to explore the Business Continuity Practices within their organizations. The ANOVA analysis showed 39 per cent of the organizations had developed an enterprise-wide plan of which just over half stated that the plan was tested. However, 36 per cent of respondents had no plan, an informal plan, were developing a plan, or did not know whether they had a plan. Standardized guidelines for a process to manage risks have been developed across many spheres and countries and are brought together in the international risk management standard ISO31000 (ISO, 2009), which presents a process applicable to all organizations and all risks. Human resource practices that promote consistent communication and an organizational culture that allows business continuity plan values, attitudes and beliefs to become embedded and to move across traditional organizational boundaries are therefore important for gaining the cooperation needed to implement plans in an organizations operational areas pertaining to business continuity.
Indicators for Sustainable Development in the Quang Tri Province, Vietnam

Abstract Sustainable development is a universal concept. Indicators are a basis to measure sustainable development and to direct policies that aim to achieve a better quality of life. To determine the key indicators with specific emphasis on health and environmental aspects of sustainable development, for the Quang Tri province, Vietnam as a case study. The Delphi method was applied and relates to the situation from March 2007 to April 2007. A two-round questionnaire was organized for a team of experts who act as participants. 37 indicators were selected from 39 listed indicators. They include 17 related to the social aspects, 12 to the environmental aspects, 3 to the economic aspects, and 5 to institutional aspects. For 4 of these indicators, the necessary databases are not available. The Delphi technique also allows to address complex and uncertain aspects of the framework. The selected indicators should be applied in the province. However, this study should be continually improved e.g. through involving the opinion of local people.
City electric transport preferences and motives of the Russian students

The share of electric transport in Russia is very small. Many cities refuse operation of urban electric passenger transportation. Basic reasons of it are high cost value and expensive operation. In Moscow the emphasis is placed on development of rail electric transport. It provides fast movement and pollutes the city environment less. The Moscow students understand that for an urban transportation ecological compatibility and safety are important but they choose buses and individual cars with the internal combustion engine for daily use. The main criteria of the choice are the speed and comfort. Ecological compatibility of the individual transport costs on one of the last places.
A Thin-Film Heat Flux Sensor Fabricated on Copper for Heat Transfer Measurements in Parallel Channel Heat Sinks

A combination of lithography-based microfabrication and micro end milling is used to manufacture thinfilm resistance temperature detector heat flux sensors on bulk copper substrates. The fabrication process uses photoresist patterning, metal deposition, and liftoff to build the sensor and micro end milling to segment the devices. Micro end milling tests were performed to determine conditions for sensor removal that minimized delamination and burr formation. It was determined that starting on the backside (opposite the sensor) of the copper wafer and machining through to the thin film layers resulted in the least amount of burr formation.
Isolation of Zika virus from Aedes aegypti mosquitoes in Malaysia.

Abstract A strain of Zika virus (P6-740) was isolated from one of 58 pools of 1,277 Aedes aegypti mosquitoes collected in cities and towns of peninsular Malaya. The mosquitoes in the positive pool were collected from shop houses in Bentong, a small town in West Central Malaya. No strains of Zika virus were isolated from 59 pools of 4,492 Aedes albopictus collected in suburban and rural areas and in rubber plantations, nor from any of 179 pools of 27,636 mosquitoes of 23 other Aedes species collected in rural areas, rain forests, mangrove swamps, and fresh-water swamp forests throughout Malaya. P6-740 was readily identified as a strain of Zika virus by the use of antiserum from monkeys in the standard hemagglutination-inhibition test and the plaque-reduction neutralization test in Vero cell cultures. Specific identification of P6-740 as Zika virus was also made in cross-neutralization tests in mice with hyperimmune mouse serum prepared to itself, Zika, Spondweni, and other group B arboviruses. The latter method, however, was less specific than the plaque-reduction neutralization test for comparison of Zika and Spondweni viruses.
Management of multidrug-resistant Pseudomonas aeruginosa in the intensive care unit: state of the art

ABSTRACT Introduction: Pseudomonas aeruginosa (PA) is one of the most important causes of healthcare-related infections among Gram-negative bacteria. The best therapeutic approach is controversial, especially for multidrug-resistant (MDR) and extensively drug-resistant (XDR) strains as well as in the setting of most severe patients, such as in the intensive care unit (ICU). Areas covered: This article addresses several points. First, the main microbiological aspects of PA, focusing on its wide array of resistance mechanisms. Second, risk factors and the worse outcome linked to MDR-PA infection. Third, the pharmacological peculiarity of ICU patients, that makes the choice of a proper antimicrobial therapy difficult. Eventually, the current therapeutic options against MDR-PA are reviewed, taking into account the main variables that drive antimicrobial optimization in critically ill patients. Literature search was carried out using Pubmed and Web of Science. Expert commentary: Methodologically rigorous studies are urgently needed to clarify crucial aspects of the treatment against MDR-PA, namely monotherapy versus combination therapy in empiric and targeted settings. In the meanwhile, useful options are represented by newly approved drugs, such as ceftolozane/tazobactam and ceftazidime/avibactam. In critically ill patients, at least as empirical approach, a combination therapy is a prudent choice when a MDR-PA strain is suspected.
A comparison study of some Arabic root finding algorithms

Arabic has a complex structure, which makes it difficult to apply natural language processing (NLP). Much research on Arabic NLP (ANLP) does exist; however, it is not as mature as that of other languages. Finding Arabic roots is an important step toward conducting effective research on most of ANLP applications. The authors have studied and compared six root‐finding algorithms with success rates of over 90%. All algorithms of this study did not use the same testing corpus and/or benchmarking measures. They unified the testing process by implementing their own algorithm descriptions and building a corpus out of 3823 triliteral roots, applying 73 triliteral patterns, and with 18 affixes, producing around 27.6 million words. They tested the algorithms with the generated corpus and have obtained interesting results; they offer to share the corpus freely for benchmarking and ANLP research.
Marketing with More: An In-depth Look at Relationship Marketing with New Media in the Green Industry

Garden-center businesses have unique challenges related to the marketing of products. New and social media offer a way for garden-center operators to connect with customers and market products online in an effort to compete with box stores. The purpose of this qualitative case study was to explore how some garden-center businesses use social media and email marketing to build relationships with customers. Findings from eight in-depth interviews indicate garden-center stakeholders believe they are practicing relationship marketing through their e-newsletter and Facebook accounts. However, strategic planning is limited to an e-newsletter, marketing efforts show characteristics of one-way communication, and strategic measurement is absent. Lack of measurement could hinder the formation of profitable relationships. Owners, employees, and customers place high importance on educational content shared via social networks, but view advertising through new media differently. It is recommended garden-center owners and employees implement relationship-marketing techniques based on strategic measurement and planning to produce loyal brand advocates.
Do low-skilled employed workers benefit from further training subsidies?

I analyse the effects of further training subsidies for low-skilled employed workers on individual labor market outcomes in Germany for the period 2007 to 2012. Using detailed administrative data, I exploit cross-regional variation in conditional policy styles of local employment agencies, and use this fuzzy discontinuity as an instrument for program participation. I find that the subsidies caused significant gains in cumulative employment duration and earnings in the short run for the subgroup of compliers. These gains are particularly pronounced for women, younger workers and workers participating more than six months.
Corporate governance disclosures – A comparative analysis of countries at different stages of economic development

This thesis examines the drivers of mandatory and voluntary corporate governance disclosure within annual reports of publicly listed firms in Bangladesh (an emerging economy), Malaysia (a developing economy) and Australia (a developed economy). Using agency and institutional theories as the theoretical framework, the final usable sample provides 600 firm-year observations for analysis over the period 2006 to 2010. The study develops a comprehensive corporate governance disclosure score for both mandatory (regulated) and voluntary disclosure requirements for each country. The findings for mandatory disclosure requirements show compliance levels of 54% for Bangladeshi firms, 83% for Malaysian firms and 97% for Australian firms. For voluntary disclosure, Bangladesh continues to lag both other countries at 63%, however Malaysian (89%) and Australian (88%) companies exhibit almost identical levels of disclosure. Empirical findings reveal factors that are impacting the level of disclosure. They suggest that firm level governance characteristics and firm characteristics may impact differently, dependent on the stage of development of the country. For both mandatory and voluntary disclosure, emerging economies such as Bangladesh, with underdeveloped markets and regulation rely heavily on stakeholder groups to enforce disclosures. In this case shareholder and debt-holder activism appears to drive disclosure. For developing counties such as Malaysia with more established regulation, firm level governance arrangements are most significant. Finally for developed economies such as Australia with very high levels of mandatory disclosure (97%), voluntary disclosures are most impacted by company size and age. Results of the study have implications for regulators, and scholars in terms of understanding how economic and country characteristics may affect disclosures. They should assist in determining regulations to strengthen the corporate governance mechanisms of firms contingent on the level of economic development within countries.
Digital Marketing: Relationship Between Real Madrid's Actions and Brand Promotion and Customer Loyalty

Despite the fact that the branding of football is not a new phenomenon, the emergence of new media has provided the means and the opportunity for the widespread promotion of football club's brands. At the same time, the growing popularity of social media among football fan has empowered them to express their opinions and has granted them unlimited resources for information search and exchange. This chapter aims to examine the relationship that exists between Real Madrid's digital marketing actions and its promotion as a brand and the loyalty of its supporters. An online questionnaire was distributed among sports and football fans in order to identify their profile, their preferred communication channels, their use of social media and their knowledge about Real Madrid.
Estimating Reference Scopes of Wikipedia Article Inner-links

Wikipedia is the largest online encyclopedia, and utilized as machine-knowledgeable and semantic resources. Links within Wikipedia indicate that two articles or parts of them related about their topics. Existing link detection methods focus on article titles because most of links in Wikipedia point to article titles. But there are a number of links in Wikipedia pointing to corresponding segments, because the whole article is too general and it is hard for readers to obtain the intention of the link. We propose a method to automatically predict whether the link target is a specific segment and provide which segment is most relevant. We propose a combination method of Latent Dirichlet Allocation (LDA) and Maximum Likelihood Estimation (MLE) to represent every segment as a vector, and then we obtain similarity of each segment pair. Finally we utilize variance, standard deviation and other statistical features to predict the results. We also try Word2Vector model to embed all the segments into a semantic space and calculate cosine similarities between segment pairs, then we utilize Random Forest to train a classifier to predict link scopes. Through evaluations on Wikipedia articles, our method achieved reasonable results. Keyword Wikipedia, link suggestion, LDA, word2vector, PMI
Joint Identification of Multiple Genetic Variants via Elastic‐Net Variable Selection in a Genome‐Wide Association Analysis

Unraveling the genetic background of common complex traits is a major goal in modern genetics. In recent years, genome‐wide association (GWA) studies have been conducted with large‐scale data sets of genetic variants. Most of those studies have relied on single‐marker approaches that identify single genetic factors individually and can be limited in considering fully the joint effects of multiple genetic factors on complex traits. Joint identification of multiple genetic factors would be more powerful and would provide better prediction on complex traits since it utilizes combined information across variants. Here we propose a multi‐stage approach for GWA analysis: (1) prescreening, (2) joint identification of putative SNPs based on elastic‐net variable selection, and (3) empirical replication using bootstrap samples. Our approach enables an efficient joint search for genetic associations in GWA analysis. The suggested empirical replication method can be beneficial in GWA studies because one can avoid a costly, independent replication study while eliminating false‐positive associations and focusing on a smaller number of replicable variants. We applied the proposed approach to a GWA analysis, and jointly identified 129 genetic variants having an association with adult height in a Korean population.
Immunohistochemical and biochemical studies on Lys8‐Asn9‐neurotensin8–13(LANT6)‐related peptides in the basal ganglia of pigeons, turtles, and hamsters

The distribution of the neurotensin‐related hexapeptide LANT6 within the basal ganglia and its projection targets was studied in turtles, pigeons, and hamsters by using immunohistochemical techniques, radioimmunoassay (RIA), gel chromatography, and high performance liquid chromatography (HPLC).
Comparison of handheld computer-assisted and conventional paper chart documentation of medical records. A randomized, controlled trial.

BACKGROUND Daily documentation and maintenance of medical record quality is a crucial issue in orthopaedic surgery. The purpose of the present study was to determine whether the introduction of a handheld computer could improve both the quantitative and qualitative aspects of medical records. METHODS A series of consecutive patients who were admitted for the first time to a thirty-six-bed orthopaedic ward of an academic teaching hospital for a planned operation or any other treatment of an acute injury or chronic condition were randomized to daily documentation of their clinical charts on a handheld computer or on conventional paper forms. The electronic documentation consisted of a specially designed software package on a handheld computer for bedside use with structured decision trees for examination, obtaining a history, and coding. In the control arm, chart notes were compiled on standard paper forms and were subsequently entered into the hospital's information system. The number of documented ICD (International Classification of Diseases) diagnoses was the primary end point for sample size calculations. All patient charts were reread by an expert panel consisting of two surgeons and the surgical quality assurance manager. These experts assigned quality ratings to the different documentation systems by scrutinizing the extent and accuracy of the patient histories and the physical findings as assessed by daily chart notes. RESULTS Eighty patients were randomized to one of the two documentation arms, and seventy-eight (forty-seven men and thirty-one women) of them were eligible for final analysis. Documentation with the handheld computer increased the median number of diagnoses per patients from four to nine (p < 0.0001), but it produced some overcoding for false or redundant items. Documentation quality ratings improved significantly with the introduction of the handheld device (p < 0.01) with respect to the correct assessment of a patient's progress and translation into ICD diagnoses. Various learning curve effects were observed with different operators. Study physicians assigned slightly better practicability ratings to the handheld device. CONCLUSIONS The preliminary data from this study suggest that handheld computers may improve the quality of hospital charts in orthopaedic surgery. LEVEL OF EVIDENCE Therapeutic study, Level I-1a (randomized controlled trial [significant difference]). See Instructions to Authors for a complete description of levels of evidence.