Miracle-dz/UniFAR-FTUs huggingface dataset:
Pengaruh Financial Distress Dan Leverage Terhadap Fleksibilitas Klasifikasi Arus Kas

This study aims to provide empirical evidence regarding the effect of financial distress and leverage on the flexibility in cash flow classification in nonfinancial companies listed on the Indonesia Stock Exchange in 2017-2018. The flexibility in cash flow classification is where managers are allowed to classify interest paid, interest received, and dividend received into operating, investing, or financing cash flow activities. By using purposive sampling method, obtained research samples of 395 companies. In this study, the flexibility of cash flow classification measured by dummy method of utilizing the cash flow classification flexibility by manager. this reseach create a poxy for financial distress based on Altman's Z-score (Altmant and Hotchkiss, 2006), while leverage measured by debt to total assets ratio. Analysis technique used logistic regression analysis. The results showed that financial distress has no effect on flexibility in cash flow classification. Leverage has a positive and significant effect on flexibility in cash flow classification, which is firm with high leverage tend to take advantage cash flow classification flexibility to infale operating cash flow
Opening the black box: Personalizing type 2 diabetes patients based on their latent phenotype and temporal associated complication rules

It is widely considered that approximately 10% of the population suffers from type 2 diabetes. Unfortunately, the impact of this disease is underestimated. Patient's mortality often occurs due to complications caused by the disease and not the disease itself. Many techniques utilized in modeling diseases are often in the form of a “black box” where the internal workings and complexities are extremely difficult to understand, both from practitioners' and patients' perspective. In this work, we address this issue and present an informative model/pattern, known as a “latent phenotype,” with an aim to capture the complexities of the associated complications' over time. We further extend this idea by using a combination of temporal association rule mining and unsupervised learning in order to find explainable subgroups of patients with more personalized prediction. Our extensive findings show how uncovering the latent phenotype aids in distinguishing the disparities among subgroups of patients based on their complications patterns. We gain insight into how best to enhance the prediction performance and reduce bias in the models applied using uncertainty in the patients' data.
Water Use Efficiency of Salt Tolerant and Non-Tolerant Wheat Varieties under Irrigated Saline Regimes

Enhancing productivity from irrigated saline environment is of paramount importance to meet the increasing food demand in India. An experiment was conducted during rabi seasons of 2009-10 and 2010-11 with different irrigation water salinity levels and four wheat varieties, including 3 salt tolerant and one non-salt-tolerant.The yield of nonsalt tolerant variety HD-2894 irrigated with ground water (EC 1.7 dS.m-1) was highest (5.25 t.ha-1) with WUE of 18.62 kg.ha-1.mm-1. The salt tolerant variety KRL-1-4, however, produced highest yield of 4.6 t.ha-1, 4.2 t.ha-1 and 3.9 t.ha-1at irrigation water salinity levels of 4, 8 and 12 dS.m-1, respectively, during rabi 2010-11 with average yield higher by 26% and 41% as compared to non-salt tolerant variety HD2894 at irrigation water salinity levels 8 and 12 dS.m-1, respectively.The average water use efficiency of KRL-1-4 under salinity levels of 4, 8 and12 dS.m-1was 12.51 and 15kg.ha-1.mm-1 as compared to 8.75 and 10.33 kg.ha-1.mm-1 for the non-salt tolerant variety during 2009- 10 and 2010-11, respectively. Highest deposition of salt was at the top 15cm soil depth ranging from 1.21 t.ha-1in ground water irrigated plot to 6.22 t.ha-1 in plots with salinity level of 12 dS.m-1. About 66% of salt got deposited in the root zone depth up to 75cm during the crop growth period. It emerged that as the salinity of irrigation water increases, a switchover from high yielding non-salt-tolerant variety to a salt tolerant variety is desirable to achieve higher yields and higher water use efficiencies.
La previsione dell’insolvenza ex art. 13 co. 3 C.c.i.: efficacia del test di classificazione binario e dell’analisi discriminante lineare

We argue that insolvency forecasting for SMEs will soon become a relevant topic for entrepreneurs and consultants alike, in the wake of the upcoming reform of the Italian bankruptcy law (d.lgs. 14/2019 – Codice della crisi d’impresa e dell’insolvenza), and that data scarcity is the main obstacle to the development of predictive tools for SMEs. In order to introduce the topic to a broader audience, we present an analysis of the history of insolvency prediction models under the light of the reformed legislation, outlining a general framework for the construction of insolvency prediction models for and by Italian small and medium enterprises, in-house or with help from their consultants, in compliance with Article 13 sub. 3 of the Business distress and insolvency Code. We employ the framework to build two classes of models. The first class employs an outdated approach, the univariate dichotomous classification test. The second adopts one that is more widely used in SMEs insolvency prediction: linear discriminant analysis (LDA). We then perform a comparison between the predictive abilities of the two. We draw the conclusion that the former is more effective than the latter, within the limited boundaries of the experiment. Such result is mildly inconsistent with the literature on the topic. We underline how the scarcity of data about Italian SME limits, both in the empirical set-up and in real life, the accuracy of the LDA. This leads to the conclusion that, in this context, a simpler statistical approach may yield a more satisfactory output. Finally, we suggest how both models could be improved in future research.
The subspecies concept in butterflies: has its application in taxonomy and conservation biology outlived its usefulness?

Subspecies lie at the interface between systematics and population genetics, and represent a unit of biological organization in zoology that is widely used in the disciplines of taxonomy and conservation biology. In this review, we explore the utility of subspecies in relation to their application in systematics and biodiversity conservation, and briefly summarize species concepts and criteria for their diagnosis, particularly from an invertebrate perspective. The subspecies concept was originally conceived as a formal means of documenting geographical variation within species based on morphological characters; however, the utility of subspecies is hampered by inconsistencies by which they are defined conceptually, a lack of objective criteria or properties that serve to delimit their boundaries, and their frequent failure to reflect distinct evolutionary units according to population genetic structure. Moreover, the concept has been applied to populations largely comprising different components of genetic diversity reflecting contrasting evolutionary processes. We recommend that, under the general lineage (unified) species concept, the definition of subspecies be restricted to extant animal groups that comprise evolving populations representing partially isolated lineages of a species that are allopatric, phenotypically distinct, and have at least one fixed diagnosable character state, and that these character differences are (or are assumed to be) correlated with evolutionary independence according to population genetic structure. Phenotypic character types include colour pattern, morphology, and behaviour or ecology. Under these criteria, allopatric subspecies are a type of evolutionarily significant unit within species in that they show both neutral divergence through the effects of genetic drift and adaptive divergence under natural selection, and provide an historical context for identifying biodiversity units for conservation. Conservation of the adaptedness and adaptability of gene pools, however, may require additional approaches. Recent studies of Australian butterflies exemplify these points. © 2012 The Linnean Society of London, Biological Journal of the Linnean Society, 2012, ••, ••–••.
Resistance Measurement Platform for Statistical Analysis of Emerging Memory Materials

A resistance measurement platform for the statistical evaluation of emerging memory materials is presented. We developed two types of platforms, depending on the resistance range of memory materials. The high resistance (HR) measurement typemeasures the resistance of 490,000 cells in the range of 2.85 <inline-formula> <tex-math notation="LaTeX">$\text{k}{\Omega }- 10\,\,\text{M}{\Omega }$ </tex-math></inline-formula> within 497 ms. The low resistance (LR)measurement type measures the resistance of 10,000 cells in the range of <inline-formula> <tex-math notation="LaTeX">$390\,\,{\Omega }- 10\,\,\text{M}{\Omega }$ </tex-math></inline-formula> within11 ms. Various memory materials can be commonly tested only by forming materials on top of the platform. We measured the resistance of N<sup>+</sup>Poly-Si resistors formed by the platform fabrication process to verify the circuit operation. We also measured the on-resistance of selectors (R<sub>ON</sub>) by shorting each cell to GND for the confirmation of the background resistance. Moreover, we formed <inline-formula> <tex-math notation="LaTeX">${\alpha }$ </tex-math></inline-formula>-Si on the platform by PE-CVD to test the process of forming materials on the platform. Then the resistance of <inline-formula> <tex-math notation="LaTeX">${\boldsymbol{\alpha }}$ </tex-math></inline-formula>-Si and its temporal variation showing random telegraph noise behaviors were measured statistically.
Design of healthier foods and beverages containing whole algae

Abstract: This chapter supplies relevant information about the opportunities offered by the use of whole algae in the development of healthier foods and beverages. It gives a brief account of the presence of various different nutrients and bioactive compounds in algae and the technological advantages of using them as natural ingredients in reformulation processes for healthy foods and beverages. It also reports the advantages of using whole algae, as compared to isolated compounds, in food and beverage production. Finally, it presents an in-depth description of the use of whole algae in different reformulated foods (meat, fish, dairy, bakery, pasta, etc., products) and beverages.
Aflatoxins: Contamination, Analysis and Control

Aflatoxins are toxic metabolites produced by different species of toxigenic fungi, called mycotoxins. Humans can be exposed to aflatoxins by the periodic consumption of contaminated food, contributing to an increase in nutritional deficiencies, immunosuppresion and hepatocellular carcinoma (Wagacha & Muthomi, 2008). Aflatoxins (AFs) have a wide occurrence in different kind of matrices, such as spices, cereals, oils, fruits, vegetables, milk, meat, etc. Among the 18 different types of aflatoxins identified, the major members are aflatoxin B1 (AFB1), B2 (AFB2), G1 (AFG1), G2 (AFG2), M1 (AFM1) and M2 (AFM2) which are produced by Aspergillus flavus and/or Aspergillus parasiticus. Strains of A. flavus can vary from non-toxic to highly toxigenic and are more likely to produce AFB1 than AFG1. Strains of A. parasiticus generally have less variation in toxigenicity and produce AFB1 and varying amounts of AFB2, AFG1 and AFG2 (Coppock & Christian, 2007). Other fungi have been described in the literature as aflatoxins’ producers such as A. bombycis, A. ochraceoroseus and A. pseudotamari (Klich et al, 2000; Mishra & Das, 2003). A. flavus and A. fumigatus have also been identified as pathogens for animals and humans (Zain, 2011). The order of acute and chronic toxicity is AFB1 > AFG1 > AFB2 > AFG2, reflecting the role played by epoxidation of the 8,9-double bond and also the greater potency associated with the cyclopentenone ring of the B series, when compared with the six-membered lactone ring of the G series. AFM1 and AFM2 are hydroxylated forms of AFB1 and AFB2 (Mclean & Dutton, 1995; Wogan, 1966). In the primary fungi metabolism a lot of interrelated reactions catalyzed by enzymes occur, with the objective of promoting energy and primary metabolites (synthetic intermediates and macromolecules), ensuring the growth and reproduction of fungi. Secondary
Persistence Analysis of Multi‐scale Planar Structure Graph in Point Clouds

Modern acquisition techniques generate detailed point clouds that sample complex geometries. For instance, we are able to produce millimeter‐scale acquisition of whole buildings. Processing and exploring geometrical information within such point clouds requires scalability, robustness to acquisition defects and the ability to model shapes at different scales. In this work, we propose a new representation that enriches point clouds with a multi‐scale planar structure graph. We define the graph nodes as regions computed with planar segmentations at increasing scales and the graph edges connect regions that are similar across scales. Connected components of the graph define the planar structures present in the point cloud within a scale interval. For instance, with this information, any point is associated to one or several planar structures existing at different scales. We then use topological data analysis to filter the graph and provide the most prominent planar structures.
New observations on scleractinian corals from Indonesia: 2. Sipunculan-associated species belonging to the genera Heterocyathus and Heteropsammia

Three Indonesian species of Heterocyathus and two of Heteropsammia are briefly diagnosed. Remarks are given on their synonymy, phenotypic variation, and ecology. All five species are found on soft substrata in the proximity of coral reefs and live in association with a sipunculan worm. This interspecific assocation is discussed with regard to whether it is mutualistic or parasitic.
Six-Week Progressive of Hip-Focused Exercises: An Alternative to Promote Dynamic Stability Following Anterior Cruciate Ligament Reconstruction

Anterior Cruciate Ligament Reconstruction (ACLR) is a very successful method to restore mechanical stability of knee joint. However, significant instability can be found as a consequence of joint proprioception deficit and muscle weakness. The aim of the study was to determine the effects of progressive hip-focused exercises on dynamic postural control using the center of pressure (COP) variables. Recreationally active male who underwent ACLR were allocated into two groups (Exercise; n=13, control; n=10). The six-week progressive of hip-focused exercises were constantly performed on both legs, three times a week. A force platform was used to evaluate the changes in COP velocity after landing from a jump with the reconstructed leg. The subjective International Knee Documentation Committee (IKDC) was also used to evaluate the knee function. The results showed that, decreasing COP velocity has been detected for both mediolateral (ML) and anteroposterior (AP) direction ( p<0.05 ). Participants in the exercise group has also showed greater changes for 36.38 and 42.73 percent from baseline of ML and AP direction, respectively. The IKDC score was also significantly increase (93.72±3.92; p<0.01 ) compared to the control. (77.92±9.19; p<0.01 ). Functional stability may have altered after returned to play following the ACLR. In order to attain the better performance, strengthen the hip muscles would benefit the dynamic stability in individuals with ACLR. The current study demonstrates that the hip-focused exercises have benefits on the dynamic postural control in patients with ACLR. The results from this study show improvements to co ntrol the body’s position following a single leg jump-landing. After six weeks of completing the exercise, decreasing in COP velocity was detected. This finding was interpreted as learning effect resulting in a better coordinate of neuromuscular system. ACL injury.
Singing in Tune  Being in Tune: Relationship Between Maternal Playful Singing and Interpersonal Synchrony

While interpersonal synchrony is regarded as a defining characteristic of early social exchanges between infants and their caregivers, the mechanisms facilitating synchronous interactions are poorly understood. The goal of the present study was to examine the relationship between maternal playful singing and interpersonal synchrony of the mother-infant dyad. Overall, 56 mothers and their 4-month-old infants were observed during natural interactions that were then micro-coded for maternal and infant social behaviours as well as maternal singing and rhyming in the context of social game routines. Results showed that 38 dyads spontaneously engaged in social game routines. In these dyads, both playful singing and rhyming were positively associated with dyadic gaze synchrony, while only playful singing was also positively correlated with affect synchrony of the dyad. These findings suggest that rhythms, in general, may have important implications for the establishment of interpersonal synchrony in infant-caregiver dyads. However, musical rhythms seem to be particularly emotionally-salient and thus attune both interactional partners to the affective content of their social exchanges.
Reliability, discriminant validity and sex comparisons of dynamic postural stability during a landing task designed to challenge transverse plane knee stability

ABSTRACT Internal and external rotational knee stability is essential for sports performance and excessive rotation can lead to injury but is rarely assessed in injury risk analysis. The objectives of this study were to determine the between-session reliability, discriminant validity and potential sex differences of a dynamic postural stability (DPS) assessment that challenges transverse plane knee stability. Thirty-six individuals (21.7 ± 2.6 years) including 19 females (20.8 ± 1.3 years) and 17 males (22.6 ± 3.4 years) participated. We measured DPS during rotational jump tasks (RJT) over 2 test sessions utilising a force plate. Kinematic (motion analysis) and electromyographic measures were compared to a traditional anterior–posterior jump task (APJT) to assess the discriminant validity and comparisons were performed between sexes. The intraclass correlation coefficients were between 0.67 and 0.86. Significant differences in transverse rotation angle at initial contact transverse rotational velocity of the knee were observed between the 2 different RJT and between the RJT and the traditional APJT. No sex differences were observed. The new assessment had good between-session reliability and offers a different challenge than a traditional jump task. This RJT may offer a novel assessment of knee joint rotational stability in conjunction with traditional measures.
Chemical Control of Gram Pod Borer, Helicoverpa Armigera Hubner Infesting Pigeonpea

The results of the investigation on chemical control of gram pod borer, Helicoverpa armigera Hubner infesting pigeonpea indicated that among the different insecticides tested indoxacarb 0.0075% gave the highest per cent mortality of the pest followed by spinosad 0.009%, profenophos + cypermethrin 0.044% and endosulfan 0.07%. Indoxacarb 0.0075% recorded significantly highest grain yield (1486 kg/ha). While, highest cost benefit ratio of 1: 18.94 was obtained from the treatment of endosulfan 0.07%.
Fractional Carbon Dioxide Laser in Combination with Topical Corticosteroid Application in Resistant Alopecia Areata: A Case Series

Introduction: Intradermal steroid injections are used as treatment option in resistant alopecia areata. However, it is difficult and quite painful to treat large areas of alopecia with this modality. Objective: To assess the efficacy and safety profile of a combination of fractional carbon dioxide (CO2) treatment followed by topical corticosteroid application in resistant alopecia areata. Materials and Methods: Ten cases of resistant alopecia areata who had not responded to multiple treatment modalities were treated with fractional CO2 laser followed by topical application of triamcinolone spray (10mg/mL) on the resistant lesions. Patients received 4–8 sessions that were repeated at an interval of 3–4 weeks. Response to treatment was assessed on a quartile physician assessment scale and labeled as excellent (>75% regrowth), good (50%–75% regrowth), fair (26%–50% response), and poor (<25% regrowth). Results: Eight of these ten cases completed the treatment process. Seven of these eight patients had complete recovery of the area treated. One patient however did not show good response even after four sessions. No significant adverse effects were noted in any of the patients. Conclusion: Fractional CO2 laser in combination with topical triamcinolone can prove to be an effective treatment option in resistant alopecia areata.
Brain tumor segmentation and classification via adaptive CLFAHE with hybrid classification

This article exploits a new brain tumor classification model that includes five steps like (a) denoising, (b) skull stripping, (c) segmentation, (d) feature extraction and (e) classification. Initially, the image is subjected under the denoising process, where the noise removal procedure is carried out by employing the entropy‐based trilateral filter. Then, the denoised image is applied to the skull stripping process via Otsu thresholding and morphology segmentation. Subsequently, the next step is the segmentation, where the image is segmented by deploying the adaptive CLFAHE (contrast limited fuzzy adaptive histogram equalization) technique. Once the segmentation is completed, gray‐level co‐occurrence matrix (GLCM) based features are extracted. Finally, the extracted features are processed under hybrid classification model to attain enhanced classification rate. Here, hybrid classification hybrids two classifiers namely deep belief network (DBN) and Bayesian regularization classifier. The vital contribution of this research work exists in the optimal selection of hidden neurons in the DBN. Along with this, the membership function (bounding limits) of fuzzy logic is optimally selected. For this, a new lion exploration based whale optimization (LE‐WO) algorithm is proposed in this article that hybrids the concept of (lion algorithm) LA and (whale optimization algorithm) WOA. Finally, the performance of proposed LE‐WO is compared over the other methods in terms of accuracy, sensitivity, specificity, precision, negative predictive value (NPV), F1_score and Matthews correlation coefficient (MCC), False positive rate (FPR), False negative rate (FNR) and false discovery rate (FDR) and proves the betterments of proposed work. From the outcomes, the accuracy measure of proposed model at 60th population size is 1.98%, 1.81%, 1.32%, 3.46% and 0.75% better than PSO, FF, GWO, WOA and LA, respectively. Similarly, in 80th population size, the performance of the implemented model is 4.47%, 5.04%, 3.96%, 6.29% and 1.37% superior to PSO, FF, GWO, WOA and LA, respectively. Thus, the betterment of the adopted scheme is validated in an effective manner.