Miracle-dz/UniFAR-FTUs huggingface dataset:
The Usefulness of Accrual Accounting in Forming Analysts’ Forecasts of Accruals and Cash Flows from Operations

Recent work shows that the role of accrual accounting in mitigating the timing differences between cash flows and operating performance has been disappearing over time (Bushman, Lerman, and Zhang 2016). We argue that even though there is noise in the accrual accounting process, sophisticated users of financial information – financial analysts, are able to extract useful information from the reported accrual accounting process, and use them in their forecasting process, are able to smooth the timing differences in forecasted cash flows, and also predict future reported cash flows. We find that the analysts’ forecasts of accruals and cash flows are negatively correlated with each other, and this negative correlation has not changed over time. We also find that the ability of analysts’ accruals forecasts to predict future cash flows has not declined over time.
Dental concerns and management of children with Epilepsy: An overview

Modem medicine defines epilepsy as a chronic neurologic disorder characterized by frequently recurrent seizures. A seizure is a sign of a disease, which manifests as an episodic disturbance of movement, feeling, or consciousness caused by sudden synchronous, inappropriate and excessive electrical discharges that interfere with the normal functioning of the brain site of location of seizures the disease occurs independent of race, age and gender ]. However, epilepsy has been occur more frequently in men than in women. Oral manifestations are soft tissue lacerations of tongue or buccal mucosa, avulsion, luxation and fractures of teeth and jaws are more common and also subluxation of the temporo mandibular joint.due to drug therapy gingival hyperplasia, recurrent apthous like ulceration and anomalous dental development like small teeth and delayed eruption.reduce stress on the patients with psychobehavioral preparations, sedation etc. Diazepam is the drug of choice because it has anticonvilsant properties.The use of conscious sedation and general anesthesia is not contraindicated in patients’ epilepsy. In some situations nitrous oxide or intravenous sedation may be necessary to safely and effectively provide dental care. Avoid IV local anesthetics. Appointments should be short, importance of tooth brushing procedures and regular review, if appliances are indicated for tooth movement and tooth replacement, fixed type are preferred. This article discuss about etiology, clinical features and dental management of children with epilepsy.
Mechanisms of intersemiotic translation

The article presents the results of an experimental study of the perception of creolized texts (verbal texts with illustrations), which aimed to detect regular correlations of verbal categories (adjectives cold, calm, light, bright, pleasant) and certain image parameters, as well as to characterize the mechanisms of intersemiotic translation. The study was conducted using the method of semantic differential, which involved evaluating creolized texts on five-point scales. As a result, the semantics of visual characteristics was determined, and the possibilities of visual representation of verbal characteristics were identified. The mechanisms of intersemiotic translation are characterized.
The research of Secretogranin III in periperal blood and vitreous of diabetic retinopathy

Background: Secretory granulin III (SCG3) is a member of the secretory granule protein family that regulates the production of secretory granules. SCG3 has a role in reducing retinal vascular leakage and neovascularization in an animal model of diabetic retinopathy. This study aimed to study SCG3 in periperal blood and vitreous of human. Methods ： (1) Collecting diabetic retinopathy(DR) patients required vitrectomy, and patients requiring vitrectomy for other non-diabetic factors, retaining some of the vitreous, ELISA was used to detect SCG3 in vitreous. The grouping was divided according to the patients’ blood lipids, BMI (Body Mass Index, BMI) and analyzed. (2) Collecting peripheral blood of DR and non-diabetic patients, ELISAwas performed. Results: (1) A total of 43 cases with DR were collected, and 34 cases non-diabetic patients were collected. SCG3 in DR patients was higher than that of non-diabetic. After refinement grouping, it was found that SCG3 with DR and hyperlipidemia was higher than that of non-diabetic patients without hyperlipidemia. SCG3 with DR and hyperlipidemia was higher than that of DR patients without hyperlipidemia. SCG3 of patients with DR and high BMI was higher than that of non-diabetic with normal BMI. SCG3 with DR and high BMI was higher than that of non-diabetic patients with normal BMI. (2) SCG3 in plasma was minimal or could not be detected. Conclusion： In DR patients, up-regulation of vitreous SCG3 may be closely related to the pathogenesis of DR. However, SCG3 is almost difficult to detect in normal vessel vasculature, which may highlight its advantages in using anti-SCG3 drugs in babies and children in future.
Knowledge, Attitude, and Practice (KAP) of Diabetes and Diabetic Retinopathy among Patients with Diabetes in Riyadh City.

Objective To identify the knowledge, attitude, practice (KAP) of diabetes and diabetic retinopathy among Saudi patients with diabetes in Riyadh Saudi Arabia.Methods A cross sectional study that was conducted in 50 randomly selected primary care centers and two university hospitals, involving diabetic patients that are 18 years and older during May 2018 and December 2018 in Riyadh, Saudi Arabia, using a validated KAP-45 questionnaire to assess the KAP levels of diabetes and diabetic retinopathy.Results A total of 313 participants were enrolled in the study. Most of them 168(59.8%) were males and 38(12.3%) were illiterate and 141(45.4%) had at least a bachelor's degree. Most of them had a family history of DM and long standing history of DM The average knowledge score for diabetes was good and was suboptimal for diabetic retinopathy. While the attitude scores for both diabetes and diabetic retinopathy were suboptimal. Meanwhile the average practice score for diabetes was good and was low for diabetic retinopathy.Conclusions Findings observed in our study stress on the importance of improving education and awareness as it’s the key for controlling the disease and reducing its complications.
FORMATION LEVELS OF SOCIOCULTURAL COMPETENCE OF THE FUTURE PHILOLOGISTS (ON THE EXAMPLE OF STUDENTS OF THE FACULTY OF FOREIGN LANGUAGES)

Summary The article considers the issue of sociocultural competence of a future teacher-philol-ogists. Today, in connection with the educational paradigm, that is changing, and the shift in emphasis in the educational process to self-educational activities, an integral part of the professional competence of young specialists is the formation of their sociocultural competence. It is determined that students do not have theoretical and practical knowledge on the implementation and formation of sociocultural competence.The article analyzes the concepts of levels and grading. The main criteria of the component composition of sociocultural competence are highlighted. The essence of the cognitive theory proposed by D. Hirsch is revealed, which emphasizes the intellectual level of students. The author notes that with the help of regional, cultural and sociolinguistic materials, students are introduced to the culture and realities of the countries whose language is being studied, their horizons are expanded, their communication and life experience is enriched. In addition, the ability and willingness to use a foreign language in real communication develops; the ability to represent your own country, its culture in the context of intercultural communication is formed. Learning is provided with a modern sound, focused on mutual understanding, tolerance for differences between people, joint solution of important universal human problems, cooperation and interaction, including using a foreign language.
Comparison of Thermal Expansion Coefficient in Ln 0.6 Sr 0.4 Co 0.2 M 0.8 O 3 − δ (Ln= La,Nd,Sm and M=Fe,Ni,Mn) as Cathode Materials for Solid Oxide Fuel Cell

Thermal expansion coefficient Perovskite oxide lattice parameter A B S T R A C T In this study, Thermal expansion coefficient variation of Ln 0.6 Sr 0.4 Co 0.2 M 0.8 O 3 − δ (Ln=La,Nd,Sm and M= Fe,Ni,Mn) perovskite oxide were evalouated. Different compounds were prepared and thermal expansion coefficient were meseaured in different temperature by means of dilatomete r analysis. Structural parameters of compounds were determined by X - ray diffraction and Field Emission Scanning Electron Microscopy (FE - SEM) was used for the morphological study. Using Nd 3+ instead of La 3+ led to tilting of the BO 6 octahedra, phase tran sition from rhombohedral to the orthorhombic. Experimental results showed TEC decreases favorably with substitution of Nd 3+ and Mn 3+ ions in the lattice .
Optimization of Mechanical Stiffness and Cell Density of 3D Bioprinted Cell-Laden Scaffolds Improves Extracellular Matrix Mineralization and Osteocyte-Like Cell Organization for Bone Tissue Engineering

Bioprinting is an emerging technology in which cell-laden biomaterials are precisely dispersed to engineer artificial tissues that mimic aspects of the anatomical and structural complexity of relatively soft tissues such as skin, vessels, and cartilage. However, reproducing the highly mineralized and cellular diversity of bone tissue is still not easily achievable and is yet to be demonstrated. Here, an extrusion-based 3D bioprinting strategy is utilized to fabricate 3D bone-like tissue constructs containing osteoblast- and osteocyte-like cell organization. A simple and low-cost bioink for 3D bioprinting of bone-like tissue is prepared based on two unmodified FDA-compliant polymers (alginate and gelatin) and combined with human mesenchymal stem cells (hMSCs). To form 3D bone-like tissue and bone cell phenotype, the influence of different scaffold stiffness and cell density of 3D bioprinted cell-laden porous scaffolds on osteogenic differentiation and bone-like tissue formation was investigated over time. Our results showed that soft scaffolds (0.8%alg, 0.66 ± 0.08 kPa) had higher DNA content, enhanced ALP activity and stimulated osteogenic differentiation than stiff scaffolds (1.8%alg, 5.4 ± 1.2 kPa). At day 42, significantly more mineralized tissue was formed in soft scaffolds than in stiff scaffolds (43.5 ± 7.1 mm3 vs 22.6 ± 6.0 mm3). Importantly, immunohistochemistry staining demonstrated more osteocalcin protein expression in high mineral compared to low mineral regions. Additionally, cells in soft scaffolds exhibited osteocyte-related gene expression at day 42. Furthermore, the results showed that cell density in 15M cells/ml can promote cell-cell connections at day 7 and mineral formation at day 14, while 5M cells/ml had the significantly higher mineral formation rate than 15M cells/ml from day 14 to day 21. In summary, this work reports the formation of 3D bioprinted bone-like tissue using a simple and low-cost cell-laden bioink, which was optimized for stiffness and cell density, showing great promise for bone tissue engineering applications.
Assessing the quality of midwifery care from the woman´s perspective

Background: Midwives provide comprehensive care for women giving birth. The care processes must be tailored to the needs of the women. Hence, woman-centred quality of care requires good process organization as well as high communicative and interactive skills. Furthermore, the woman's perspective is essential to assess the quality of care. For this reason, established assessment scales from health care were adapted to the context of midwifery care for the constructs Shared Decision Making (SDM-Q9-M) , Empathy (CARE-M) , Internal Team Participation (TEAM-M) , and Professional Competence (PC-M) . The aim of this study is to determine the psychometric properties of the assessment instruments in a sample of women.Methods: N = 201 women, who received midwifery care, completed the questionnaire as part of a cross-sectional survey. The unidimensional structure of the adapted single scales as well as the multidimensional structure of the entire assessment were analysed by means of confirmatory factor analysis (CFA). Results: Both for the single assessments (CFI ≥ .96; SRMR ≤ .032) and for the multidimensional model (CFI = .96; SRMR = .049) an appropriate to good model fit could be confirmed. Minor model modifications reflecting local item dependencies have to be regarded for the scales SDM-Q9-M , TEAM-M , and PC-M . For the CARE-M scale P articipatory Communication proved to be an independent structural component.Conclusions: To determine the quality of the midwifery care processes, an assessment is available that captures central components of woman-centred care from the perspective of woman. The assessment provides a validated basis for midwives to receive direct feedback on the quality of care and to evaluate woman-centred care.
Service quality and customer satisfaction on two wheelers in Nepal

Service quality is a key to survival for all service providing companies. The modern customer is savvy and technology driven who is demanding better services. With better services companies ensure customer satisfaction which eventually leads to retention of customers. This study accesses to explore the relation between service quality variables and customer satisfaction on two wheelers in Nepal. For this purpose, descriptive cum analytical research design was been adopted. Total 200 Bajaj motorbike owners were taken as a sample. Primary data have been used in the study with the pre structured questionnaires. The findings from correlation matrix showed a significant and positive relationship between service quality and customer satisfaction while comparing dimensions like responsiveness, reliability, assurance, tangibility and empathy. This research resulted in the development of a valid and reliable scale for measuring service quality in the Bajaj two wheelers in Nepal.
"Successful Resuscitation of an Elderly Diabetic Patient Having Life Threatening Acute Severe Hyperkalemia"

Hyperkalemia is a potentially lethal electrolyte disorder, encountered by nephrologists and intensivists in emergency department. Symptoms of hyperkalemia are often nonspecific and can ocassionally lead to life threatening cardiac arrhythmia. Here, we report the case of an 86 years old diabetic female who presented with acute kidney injury and severe hyperkalemia with serum potassium (9.3 mg/dl) that was out of proportion to fall in estimated glomerular filtration rate (23.5 ml/min/1.73m2 ). Additional analyses revealed high anion gap metabolic acidosis. The electrocardiogram showed sine-wave pattern of severe hyperkalemia. Echocardiography showed ischemic dilated cardiomyopathy with left ventricular ejection fraction 30%. The electrocardiogram did not normalize with the conservative medical treatment. Hemodialysis was initiated immediately and patient developed ventricular tachycardia during hemodialysis but patient was resuscitated successfully.
Methodical aspects of statistical modeling of two-dimensional systems of random variables

According to the analysis of literature sources, the statistical processing of measurement results is not always given due attention. Unfortunately, appropriate algorithms are often limited to simplified statistical procedures, without the proper justification of the objective function, including to check the quality of processing of random data. Therefore, the author plans to publish a series of articles on statistical modeling, which will include the results of original research by the author and others. In this article are considered the methodological aspects of statistical modeling of two-dimensional systems with random data, physical substantiation of correlation regularities of statistical relations between random variables is given, since or the problem of establishing the law of distribution of random variable has practical interest from the point of view of modeling statistical regularities of model "signal + noise".
MOLECULAR PHILOGEOGRAPHY OF CACAUHY (THEOBROMA SPECIOSUM) IN THE BRAZILIAN AMAZON/ FILOGEOGRAFIA MOLECULAR DE CACAUÍ (THEOBROMA SPECIOSUM) NA AMAZÔNIA BRASILEIRA

This study aims to determine the phylogeographic patterns in natural populations of Theobroma speciosum through the analysis of cpDNA and ITS sequence polymorphisms. We sampled individuals of T. speciosum distributed in 13 populations in the Brazilian Amazon to obtain data of DNA sequences of the chloroplastidic and nuclear genomes. The DNAsp program was used to estimate the number of haplotypes, haplotypic diversity, nucleotide diversity, and number of polymorphic sites. The values of genetic diversity estimated for populations from cpDNA present low values of haplotype and nucleotide diversity. In contrast, for the nuclear region, high values of haplotype and nucleotide diversity were found (except for three populations). The phylogeographic analyses based on the chloroplastidic and nuclear genome of T. speciosum evidenced the existence of 07 haplotypes for the cpDNA and 36 for the ITS, denoting a haplotype sharing, which means that T. speciosum does not present a pronounced but a generalist phylogeographic structure.
Considerations about memory on electricity tariffs: A case study from Brazil

Brazil had experienced a history of very high inflation for many years, having flirted for some time with hyperinflation. By account of this historic, Brazilian society has become accustomed to an indexation that is very present in its the economy. This characteristic makes prices difficult to perceive by society in general. Even considering that nowadays they are under relative control in relation to inflation. Particularly in the electric power industry, a sector with strong regulation in Brazil, tariff fluctuations have been very volatile. Making this scenario even more complex, the sector is subject to a lot of government influence with intense reductions in the cost of electricity followed by severe readjustments. Although residential electricity tariffs were reduced in real terms between 2001 and 2016, a survey conducted with a group of consumers from two of the country's main concessionaires found that consumers perceived that electricity prices had been increasing. The authors identify that the complexity of price formation in the electric power industry and the economic crises experienced in more recent years lead to an erroneous perception about the memory of the prices practiced. Opportunities are identified for utilities and the Energy Regulation Agency to improve their communication process with their customers. Keywords— Brazil, Electricity, Memory, Regulation, Tariffs.
Kinetic Study of Color Changes of Tomato Purees withMicrowave and Conventional Drying

Kinetics of color change in tomato purees dried using microwave and conventional method were investigated. For this purpose, the color parameters of Hunter L,a,b and browning index (A(subscript 420)), and estimated values of chroma, hue angle, ΔE, Hunter a/b and ax b were examined. The changes in color of tomato samples followed both zero and first order kinetic models to describe visual color changes, and ΔE parameters followed first order kinetic. It was concluded that Hunter axb parameters can be used adequately to follow up the color change of tomato samples during the drying.
UTD-PO Formulation for the Analysis of Multiple-Plateau Diffraction When Considering Illumination From a Low Source

A hybrid uniform theory of diffraction-physical optics (UTD-PO) formulation for the analysis of the multiple-diffraction (MD) that takes place over rectangular-shaped obstacles (plateaus) when the latter are illuminated from a low source is presented. The solution, which is based on Babinet’s principle, has been validated with measurements taken at 60 GHz on a scaled model of the environment under study and with additional measurements performed by other authors. Moreover, the proposed approach has been compared with the wide-angle Fourier split-step parabolic equation method, with the UTD-PO formulation showing better accuracy against the experimental data, especially when the distance between the transmitter and the receiver is increased. Furthermore, the main advantage of the proposed solution is that due to recursion, the calculations imply only single diffractions, thereby avoiding the need of higher order diffraction terms in the diffraction coefficients. The results and findings of this communication are particularly applicable to the planning of microcellular mobile communication systems when the transmitting antenna is located below the height of the surrounding buildings.
Mechanical Decoupling of Graphene from Ru(0001) by Interfacial Reaction with Oxygen

Using in situ surface microscopy, we study the processes associated with the intercalation and reaction of oxygen at the graphene/Ru(0001) interface. The decoupling of the graphene from the metal due to the interfacial reaction enables stress relaxation via the formation of a network of wrinkles in the graphene sheet, which in contrast to graphene on other metals (e.g., Cu, Ni, Ir, and Pt) is inhibited in as-grown graphene/Ru(0001). A wrinkle network only forms if oxygen is homogeneously adsorbed on the metal surface beneath the graphene; i.e., its presence provides a reliable and easily detectable signature of a completed, uniform oxygen intercalation. Other characteristics of the chemical modification of the interface include the appearance of an oxygen-induced Ru(0001):O superstructure and changes in the local surface potential. By fostering an understanding of the phenomena that accompany chemical reactions on metals beneath graphene, our results contribute to a basis for harnessing these processes in.
Materials Design Considerations for Charge Generation in Organic Solar Cells

This article reviews some of our recent progress on materials design guidelines for photoinduced charge generation in bulk-heterojunction organic solar cells. Over the last 7 years, our group has employed transient absorption measurement to determine the relative quantum yields of long-lived polaron pairs for over 300 different organic Donor/Acceptor blend films. We have shown that this optical assay of charge separation can be a strong indicator of photocurrent generation efficiency in complete devices. In this review, we consider the lessons that can be drawn from these studies concerning the parameters that determine efficiency of this photoinduced charge separation in such solar cells. We consistently find, from studies of several materials series, that the energy offset driving charge separation is a key determinant of the efficiency of this charge generation, and thereby photocurrent generation. Moreover, we find that the magnitude of the energy offset required to drive charge separation, and the st.