Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of the capital structure and accrual-based earnings management

Purpose: The main purpose of the paper is to examine the relationship between the value of discretionary accruals and the legal and economic determinants of capital structure, which are taken into account in static trade-off theory and pecking order theory. Methodology/approach: Discretionary accruals were extracted using the Jones model and the Kang-Sivaramakrishnana model. The empirical research is based on regression analyses, variable distribution statistics, and Spearman's rank correlation coefficient analyses, among others. The study covered 72 public industrial enterprises listed on the Warsaw Stock Ex-change. Findings: In the studied sample, there are statistically significant relationships be-tween discretionary accruals and variables such as effective tax rate, non-debt tax shield, operating risk, enterprise size, and the operating profitability of assets. Research limitations/implications: Due to the limited sample, the research results cannot be generalized to all industrial enterprises. Moreover, the indicators of good-ness-of-fit of the regression models to the empirical data are low, which indicates the need to further explore this field of research. Originality/value: The presented research methodology is innovative in relation to the Polish capital market. Previous empirical research on this issue is limited to showing the relationship between financial leverage and discretionary accruals.
Employing analogies for ducted MHD waves in dense coronal structures

Analogies of fast MHD waves propagating along a dense coronal structure are exploited to examine how the size and shape of the inhomogeneity affect the properties of the Love- and Pekeris-type waves. The profile's shape determines the dispersive nature of the waves. Excited impulsively, magnetic Love and Pekeris waves give rise to quasi-periodic oscillations with a duration and time scale that depend on the cross-sectional area and strength of the inhomogeneity. More diffuse coronal inhomogeneities support impulsively generated periodic oscillations, with the quasi-periodic signature being absent.
Can Communication Technologies Reduce Loneliness and Social Isolation in Older People? A Scoping Review of Reviews

Background: Loneliness and social isolation in older age are considered major public health concerns and research on technology-based solutions is growing rapidly. This scoping review of reviews aims to summarize the communication technologies (CTs) (review question RQ1), theoretical frameworks (RQ2), study designs (RQ3), and positive effects of technology use (RQ4) present in the research field. Methods: A comprehensive multi-disciplinary, multi-database literature search was conducted. Identified reviews were analyzed according to the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework. A total of N = 28 research reviews that cover 248 primary studies spanning 50 years were included. Results: The majority of the included reviews addressed general internet and computer use (82% each) (RQ1). Of the 28 reviews, only one (4%) worked with a theoretical framework (RQ2) and 26 (93%) covered primary studies with quantitative-experimental designs (RQ3). The positive effects of technology use were shown in 55% of the outcome measures for loneliness and 44% of the outcome measures for social isolation (RQ4). Conclusion: While research reviews show that CTs can reduce loneliness and social isolation in older people, causal evidence is limited and insights on innovative technologies such as augmented reality systems are scarce.
Pc 5 pulsations and their possible source mechanisms: a case study

During the interval 0400-1600 UT on August 31, 1978 strong pc5 activity was observed in the morning and afternoon sector of the magnetosphere. Using data from a world-wide network of ground-magnetometer stations and from the geostationary satellites GEOS 2, GOES 2 and 3 as well as the satellite pair ISEE 1 and 2 a case study was performed with special respect to the question of possible source mechanisms responsible for the observed pulsations. Like earlier workers we came up with the result that the Kelvin-Helmholtz instability at the magnetopause or in the low latitude boundary layer is a likely candidate. In particular we found a change in the azimuthal phase propagation direction from westwards on the morning side and eastward on the afternoon side. Also the sense of polarization and the azimuth of the ground magnetic disturbance in the horizontal plane changed across the meridian of the stagnation point as predicted by a Kelvin-Helmholtz instability source mechanism. A more detailed analysis was carried out for an isolated, large amplitude pc5 event at 1040 UT. At the same time magnetic field observations from the ISEE satellite pair indicate a flux transfer event (FTE) like disturbance at the magnetopause. Also indications of magnetopause boundary oscillations were found, and we feel that this FTE-like event constitutes a possible source for the observed impulsive pc5 event recorded on the ground and on GEOS 2. Furthermore, as the observed pc5 pulsations exhibit a wave-packet structure, we studied whether these wave packets coincided with substorms or substorm intensifications observed simultaneously in the nighttime magnetosphere. However, only a partial one-toone correlation was found.
An I(2) Cointegration Model with Piecewise Linear Trends: Likelihood Analysis and Application

This paper presents likelihood analysis of the I(2) cointegrated vector autoregression with piecewise linear deterministic terms. Limiting behavior of the maximum likelihood estimators are derived, which is used to further derive the limiting distribution of the likelihood ratio statistic for the cointegration ranks, extending the result for I(2) models with a linear trend in Nielsen and Rahbek (2007) and for I(1) models with piecewise linear trends in Johansen, Mosconi, and Nielsen (2000). The provided asymptotic theory extends also the results in Johansen, Juselius, Frydman, and Goldberg (2009) where asymptotic inference is discussed in detail for one of the cointegration parameters. To illustrate, an empirical analysis of US consumption, income and wealth, 1965 - 2008, is performed, emphasizing the importance of a change in nominal price trends after 1980.
Comparison of Early vs Late Cholecystectomy Performed for Mild Gall Stone Pancreatitis in Terms of Mean Length of Hospital Stay

American Journal of Surgery and Clinical Case Reports Research Article Open Access Comparison of Early Vs Late Cholecystectomy Performed for Mild Gall Stone Pancreatitis in Terms of Mean Length of Hospital Stay Ahmad SZ1, Ahmad S2*, Shah N3 and Ali H3 1Department of General Surgery Hayatabad Medical Complex Peshawar, Pakistan 2Associate Professor Department of General Surgery Hayatabad Medical Complex, Peshawar Pakistan 3Specialist Registrar Department of General Surgery Hayatabad Medical Complex Peshawar Pakistan
The Intrusion of Spicy Water Favours the Intensification of Arabian Sea Cyclones

ABSTRACT The intensity of the cyclones in the Arabian Sea has been increasing in recent years. Approximately ten storms were intensified into severe cyclones over spicy waters of the northern Arabian Sea during 1998-2019. Reduction in upwelling was observed due to decreasing wind speed, which raised the sea surface temperature (SST) and the intrusion of spicy waters from the Red Sea and the Persian Gulf acted as a barrier to mixing in the top layers, especially in May. Consequently, there was a noticeable increase in the heat content of the 50 m surface layer. This research presents two main rationales that explain the intensification of these cyclones. The first rationale explores the increasing trends in SST and ocean internal energy, while the second investigates the influence of the intrusion of spicy Persian Gulf waters into the Oman coast. The results showed that spicy water from the north suppressed the upwelling in the cold core eddy off the Oman coast and that higher SSTs and high latent heat flux almost double the climatological values off the Oman coast in May.
The Effect of Corporate Governance Structure on Fraud and Money Laundering

This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial statements of the listed firm on the Tehran Stock Exchange. The procedure of the study is descriptive correlation based on published information from firms listed on the Tehran Stock Exchange from 2014 to 2020, using a sample of 154 firms with 1071 observations. The method used for hypothesis testing is linear regression using panel data. The Benish model is used measure the level of fraud in financial statements, and for ML, the auditors’ opinion are used. The results show that board characteristics, including independence, financial expertise, industry expertise and board effort, as well as audit committee features, such as independence, financial expertise, industry expertise and audit committee effort, have a significant and negative impact on the fraudulent financial reporting and ML. Moreover, since this paper was carried out in an emerging financial market, particularly in Iran, to figure out the effect of corporate governance structures on financial statement fraud and ML, it can provide helpful information for investors and policymakers in this regard.
Spikes, Decisions, and Actions: The Dynamical Foundations of Neuroscience

First order linear differential equations Two-dimensional systems and state space Higher dimensional linear systems Approximation & Simulation Nonlinear dynamics & bifurcations Computation by excitatory & inhibitory networks Nonlinear oscillations Action potentials & limit cycles Neural adaptation & bursting Neural Chaos Synapses & synchrony Swimming & traveling waves Lyapunov functions & memory Diffusion & dendrites Nonlinear dynamics & brain function Appendix.
Differences in the Course of Depression and Anxiety after COVID-19 Infection between Recovered Patients with and without a Psychiatric History: A Cross-Sectional Study

Background: This study aimed to examine the course of depression and anxiety in COVID-19 survivors with a psychiatric history compared with those without a psychiatric history. Methods: A web-based cross-sectional survey for COVID-19 survivors was conducted from July to September 2021. A total of 6016 COVID-19 survivors, the accuracy of whose responses was determined to be assured, were included in analyses. Exposures included psychiatric history and time since COVID-19 infection, and the main outcomes and measures included severity of depression and anxiety, as assessed using the Patient Health Questionnaire-9 (PHQ-9) and Generalized Anxiety Disorder-7 (GAD-7), respectively. Results: Mean severity of PHQ-9 and GAD-7 were significantly higher in participants with a psychiatric history than in those without a psychiatric history. Two-way analysis of covariance for PHQ-9 showed a significant main effect of the presence of psychiatric history and a significant interaction effect of psychiatric history × time since infection. Two-way analysis of covariance for the GAD-7 score revealed a significant main effect of the presence of psychiatric history and time since COVID-19 infection and the interaction effect of these factors. Conclusions: The course of depression and anxiety was more severe in COVID-19 survivors with a psychiatric history than in those without a psychiatric history.
The height of the sinuses of Valsalva depending on anthropometric data among Ukrainian population

Sinuses of Valsalva height is an important parameter in planning cardiac surgery, percutaneous coronary intervention and transcatheter aortic valve implantation (TAVI). The aim of the study is to analyze the height of the sinuses of Valsalva depending on height, weight, body mass index, body surface area, and sex using computed tomography angiography images in Ukrainian population. 59 chest computed tomography angiography examination for non-cardiac reasons were retrospectively evaluated. Data were collected from Ukrainian citizen. The height of the Sinuses of Valsalva was measured as the distance between aortic annulus and sinotubular junction. All three sinuses of Valsalva height were higher in men than in women (p<0.001). In men, three Sinuses of Valsalva had a correlation with height and body surface area (BSA) (р<0.05). In women, a correlation has been confirmed only between anthropometric measurements and the height of left and right coronary sinuses (р<0,05). The left coronary sinus height had a correlation with height, weight, body mass index (BMI) and BSA (р<0,05). The right coronary sinus height had a correlation with weight, BMI, and BSA (р<0.05). The parameters of the non-coronary sinus in women do not have confirmed direct correlations with any anthropometric measurements observed. The sinuses of Valsalva height is higher in males. The most significant confirmed correlations were between height and left and right coronary sinuses in men and women. Increased size of sinuses in men correlated with an increase of height, weight and decrease of BMI and BSA values.
On high stiffness of soft robots for compatibility of deformation and function

ABSTRACT This study investigates the compatibility between the soft deformation and high stiffness through the development of a soft robotic gripper for a human-scale payload. Softness is important for robotic systems that physically interact with the environments, especially for adaptive grasping or manipulation of unknown objects. Pursuing only softness would not achieve them either, and creating a certain stiffness is also an essential function in many human-scale applications. Soft robotics is unique in that it employs soft materials for the structure, and will find a lot more applications if it gains the human-scale specifications of force or the equivalent stiffness. We discuss the compatibility of the soft deformation and high stiffness based on a numerical analysis, and then present the design of a soft robotic gripper actuated by high oil-pressure, reporting its experimental validations. GRAPHICAL ABSTRACT
Evaluating the Potential of Glycyrrhiza uralensis (Licorice) in Treating Alcoholic Liver Injury: A Network Pharmacology and Molecular Docking Analysis Approach

Glycyrrhiza uralensis is used to treat alcoholic liver injury in China; however, its pharmacological mechanism remains to be clarified. Here, the potential of G. uralensis for the treatment of alcoholic liver injury was explored using a network pharmacology and molecular docking approach. The effective components and targets of G. uralensis were searched in a traditional Chinese medicine systems pharmacology database and analysis platform. Disease targets were obtained using the GeneCards and OMIM databases. The target genes of G. uralensis and alcoholic liver injury were compared to obtain common target genes. Symbol conversion was carried out using the Uniport database, and the composition–target network of G. uralensis and alcoholic liver injury was prepared. A protein–protein interaction network was constructed. Gene Ontology functional enrichment and the Kyoto Encyclopedia of Genes and Genomes pathway enrichment analyses were performed. AutoDock was used for the molecular docking of core compounds and key targets. One hundred and ninety-three common target genes of G. uralensis and alcoholic liver injury were screened. We identified targets of five active components of G. uralensis, namely, formononetin, 3′-methoxyglabridin, glypallichalcone, 1-methoxyphaseollidin, and glabridin. The main targets identified via the protein–protein interaction network analysis were JUN, MAPK3, STAT3, AKT1, and MAPK1. The biological processes associated with xenobiotic stimulus and lipopolysaccharide metabolism were involved. These biological processes were common between Glycyrrhiza treatment and liver injury. They mainly involved lipid and atherosclerosis, chemical carcinogenic gene-receptor activation, and Kaposi sarcoma-associated herpesvirus. Shinpterocarpin and 7-methoxy-2-methyl-isoflavone had good docking effects with MAPK3, and their binding energies were less than −5 kcal/mol. Based on the network pharmacology and molecular docking analyses, the chemical compositions, potential targets, and pathways involved in G. uralensis treatment of alcoholic liver injury were successfully predicted. This study lays a foundation for the selection of drugs to treat alcoholic liver injury.
Targeting NMDA Receptors at the Neurovascular Unit: Past and Future Treatments for Central Nervous System Diseases

The excitatory neurotransmission of the central nervous system (CNS) mainly involves glutamate and its receptors, especially N-methyl-D-Aspartate receptors (NMDARs). These receptors have been extensively described on neurons and, more recently, also on other cell types. Nowadays, the study of their differential expression and function is taking a growing place in preclinical and clinical research. The diversity of NMDAR subtypes and their signaling pathways give rise to pleiotropic functions such as brain development, neuronal plasticity, maturation along with excitotoxicity, blood-brain barrier integrity, and inflammation. NMDARs have thus emerged as key targets for the treatment of neurological disorders. By their large extracellular regions and complex intracellular structures, NMDARs are modulated by a variety of endogenous and pharmacological compounds. Here, we will present an overview of NMDAR functions on neurons and other important cell types involved in the pathophysiology of neurodegenerative, neurovascular, mental, autoimmune, and neurodevelopmental diseases. We will then discuss past and future development of NMDAR targeting drugs, including innovative and promising new approaches.
ON THE BRAKING INDEX OF THE UNUSUAL HIGH-B ROTATION-POWERED PULSAR PSR J1846–0258

PSR J1846–0258 is an object that straddles the boundary between magnetars and rotation powered pulsars. Though behaving for many years as a rotation-powered pulsar, in 2006, it exhibited distinctly magnetar-like behavior—emitting several short hard X-ray bursts, and a flux increase. Here we report on 7 years of post-outburst timing observations of PSR J1846–0258 using the Rossi X-ray Timing Explorer and the Swift X-ray Telescope. We measure the braking index over the post-magnetar outburst period to be n = 2.19 ± 0.03. This represents a change of Δn = −0.46 ± 0.03 or a 14. 5σ difference from the pre-outburst braking index of n = 2.65 ± 0.01, which itself was measured over a span of 6.5 years. A change to a pulsar braking index so large and long-lived is unprecedented and poses a significant challenge to models of pulsar spin-down.
Optimal control of non-Markovian open quantum systems via feedback

The problem of optimal control of non-Markovian open quantum system via weak measurement is presented. Based on the non-Markovian master equation, we evaluate exactly the non-Markovian effect on the dynamics of the system of interest interacting with a dissipative reservoir. We find that the non-Markovian reservoir has dual effects on the system: dissipation and backaction. The dissipation exhausts the coherence of the quantum system, whereas the backaction revives it. Moreover, we design the control Hamiltonian with the control laws attained by the stochastic optimal control and the corresponding optimal principle. At last, we considered the exact decoherence dynamics of a qubit in a dissipative reservoir composed of harmonic oscillators, and demonstrated the effectiveness of our optimal control strategy. Simulation results showed that the coherence will completely lost in the absence of control neither in non-Markovian nor Markovian system. However, the optimal feedback control steers it to a stationary stochastic process which fluctuates around the target. In this case the decoherence can be controlled effectively, which indicates that the engineered artificial reservoirs with optimal feedback control may be designed to protect the quantum coherence in quantum information and quantum computation.
Immobilized Stenotrophomonas maltophilia KB2 in Naproxen Degradation

Immobilization is a commonly used method in response to the need to increase the resistance of microorganisms to the toxic effects of xenobiotics. In this study, a plant sponge from Luffa cylindrica was used as a carrier for the immobilization of the Stenotrophomonas maltophilia KB2 strain since such a carrier meets the criteria for high-quality carriers, i.e., low price and biodegradability. The optimal immobilization conditions were established as a temperature of 30 °C, pH 7.2, incubation time of 72 h, and an optical density of the culture of 1.4. The strain immobilized in such conditions was used for the biodegradation of naproxen, and an average rate of degradation of 3.8 µg/hour was obtained under cometabolic conditions with glucose. The obtained results indicate that a microbiological preparation based on immobilized cells on a luffa sponge can be used in bioremediation processes where it is necessary to remove the introduced carrier.
Improved Code-Shift Keying Systems with Functional Pseudonoise Code in Optical-Wireless Channel

In this paper, improved code-shift keying (CSK) systems with a functional pseudonoise (PN) code are considered for use in indoor optical-wireless channels. In CSK, increasing the number of optical PN codes improves the data rate. It is also effective for increasing the number of simultaneously transmitting optical PN codes. This method is named N-parallel CSK (N-CSK), which indicates the transmission of N codes. In order to enhance the data rate of CSK systems, optical PN code design has become one of the key areas of study. As such functional codes, in this paper we consider EPOM and POEPC, which can be generated by fusing two kinds of optical PN codes. CSK systems can implement two-stage demodulation, which demodulates every optical PN code. It is expected that two-stage demodulation will improve the bit error rate (BER) performance of CSK systems. In this paper, we combine two-stage demodulation with CSK systems: CSK using EPOM and N-CSK using POEPC. It was found that the BER of CSK systems can be improved by utilizing two-stage demodulation.
Influence of Gamma Radiation on the Damping Property of Magnetorheological Elastomer

Magnetorheological elastomer (MRE) is a kind of smart material, whose mechanical property can be controlled by the external magnetic field quickly and reversibly. The damping property of MRE is one of the most concerned properties when designing MRE based devices. In this work, the influence of gamma radiation on the damping property of MRE was investigated. Six different exposures of gamma radiation were applied to the MRE samples. The highest gamma radiation dose was up to 1 × 105 Gy(Si), which can cover most of the engineering application scenarios. The influence of gamma radiation on the damping-strain relation and the damping-magnetic-field relation were studied. The probable mechanisms were discussed in detail. It is found that the gamma radiation does not affect the variation trend of loss factor of MRE with increasing strain amplitude or magnetic flux density. But it affects the variation trend of the maximum change of strain-induced or magnetic-field-induced loss factor of MRE. Besides, with constant strain and constant magnetic flux density, the loss factor of MRE shows w-shape variation trend with increasing gamma radiation dose. It is considered to be resulted from the combined action of the intrinsic damping and the interfacial friction damping of MRE.