Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of the quality of the external audit on real earnings management: An applied study on a sample of companies listed in the Iraq Stock Exchange

The research aims to demonstrate the impact of the high quality of external audit on the management of real profits in the Iraqi environment. For the period from (2011-2018). On a sample of (12) Iraqi industrial companies. The quality of the external audit was measured by the rotation of the external auditor. While the management of real profits was measured through the (Roychowdhury, 2006) model. Where the high quality of external audit is an important element to reduce the management of real profits, and this is what prompted international organizations for the audit profession to pay attention to the quality of external audit and how to achieve it by setting international auditing standards that aim to achieve an audit process. High quality. The study reached a set of conclusions, the most important of which is the existence of a negative and significant effect of the quality of external audit in managing real profits. As for the most important recommendations, company managers should stay away from profit management activities. Especially real. Although it has a positive effect on the value of the company in the short run. However, it has a very negative impact on the company's future value. Thus, company directors and auditors were exposed to the judiciary and the issue.
Optimal and suboptimal video instructions change movement execution in young talented basketball players

Observational learning is considered powerful to promote (implicit) motor learning. While it is a common tool in practice, little is known about the effects of video instructions on movement execution. The aim of this study was to investigate the effects of watching biomechanically optimal (OPT) and suboptimal (SUBOPT) sidestep cutting (SSC) video instructions on movement execution. Ten male basketball players (age 15.5 ± 1.2 years, height 189.9 ± 3.1 cm, mass 75.4 ± 7.1 kg) from a Regional Talent Center performed anticipated 45° SSC tasks in baseline (BASE) followed by two counterbalanced experimental conditions. Subjects watched expert videos (matched by sex and height) of OPT and SUBOPT movement executions and were asked to imitate this to the best of their ability. Kine(ma)tic data was captured with 21 reflective markers and 2 force plates. After watching the videos, subjects displayed smaller ankle dorsiflexion angles (p < 0.001) and greater vertical ground reaction force (vGRF) (p = 0.012) in SUBOPT compared to OPT condition during initial contact (IC). Greater knee flexion and ankle dorsiflexion angles in the expert compared to subjects in the OPT condition were found (p < 0.001). Contrarily, subjects were able to imitate SUBOPT executions shown by the expert. This means that athletes worsen their movement execution when modelling a SUBOPT model. Coaches are advised to mainly use (1) OPT video instructions and (2) expert modelling with a relatively small gap in movement execution between the athlete and model.
The End of Adaptive Authoritarianism in Belarus?

Abstract In the 2000s the Belarusian regime appeared adept at developing appropriate methods for countering external democratisation efforts and was even a model for other post-Soviet autocracies. To cope with ever-changing internal and external environments, the regime honed the methods of adaptive authoritarianism. However, this article shows that the Belarusian system is fragile and failing by using a framework that analyses various aspects of adaptive authoritarianism, including performance legitimacy, personalist rule, neopatrimonialism, managed pluralism and coercive capacity.
IKKα aggravates renal fibrogenesis by positively regulating the Wnt/β‐catenin pathway

AKI (acute kidney injury) with maladaptive repair plays exacerbated role in renal fibrosis characterized by tubulointerstitial fibrosis. Previously, we reported that IKKα contributed to kidney regeneration and inhibited inflammation. Here, we first identified the role and mechanism of IKKα on TGF‐β1‐induced fibrosis in human tubular epithelial cells and fibrotic kidneys. IKKα was up‐regulated in kidney tubular epithelium in unilateral ureteral obstruction (UUO) and unilateral ischemic reperfusion injury (UIRI) mice. Immunohistochemical staining showed that IKKα was positively correlated with the extent of kidney fibrosis in tissue biopsies from chronic kidney disease (CKD) patients. Compared with wild‐type controls, Ksp‐IKKα−/− mice exhibited inactivated Wnt/β‐catenin pathway, decreased serum creatinine and interstitial fibrosis in the kidney after IRI. In TGF‐β1‐stimulated human tubular epithelial cells, IKKα overexpression enhanced β‐catenin nuclear translocation. Blocking IKKα by siRNA specifically suppressed β‐catenin activation and downstream profibrotic genes such as fibronectin and α‐smooth muscle actin (α‐SMA). Taken together, our study demonstrated that IKKα aggravated renal fibrogenesis by activating Wnt/β‐catenin signalling pathway, providing a new target for the treatment of kidney fibrosis.
Did exposure to asylum seeking migration affect the electoral outcome of the ‘Alternative für Deutschland’ in Berlin? Evidence from the 2019 European elections

ABSTRACT This article analyses the impact of exposure to asylum-seeking migration during the European ‘refugee crisis’ on votes for the far-right Alternative für Deutschland at the 2019 European elections in Berlin. While other scholars investigated the relationship between locals’ exposure to asylum-seekers and far-right voting, we analyse this relationship at a very small scale (electoral district level), adopting an innovative methodological approach, based on geo-localization techniques and high-resolution spatial statistics. Furthermore, we assess the impact on this relationship of some previously neglected variables. Through spatial regression models, we show that exposure to asylum-seeking migration is negatively correlated with AfD vote shares, which provides support for so-called ‘contact theory’ and that the relationship is stronger in better-off districts. Remarkably, the relationship is weaker in districts containing bigger reception centres, which suggests that the effects of asylum-seeking migration depend on the perceived contact intensity (and, therefore, a moderating effect of reception centre size). Finally, the effects of districts’ socio-economic deprivation on the relationship between exposure to asylum-seeking migration and AfD vote shares is different in districts located in former East and West Berlin, which suggests an effect of socio-cultural history on the relationship between exposure to migration and far-right voting.
External validation of European Association of Urology NMIBC risk scores to predict progression after transurethral resection of bladder tumor in Korean patients with non-muscle-invasive bladder cancer

Purpose This study aimed to validate the newly proposed risk model in Korean patients diagnosed with non-muscle-invasive bladder cancer (NMIBC). Materials and Methods A retrospective review was performed with 1,238 patients who underwent transurethral resection of bladder tumor from 2009 to 2020. We included 973 patients and categorized them into four risk groups according to the European Association of Urology (EAU) NMIBC risk stratification standards, which incorporate the World Health Organization 2004/2016 grading classification. Kaplan–Meyer survival analysis and multivariable analysis of time to progression were performed to calculate the probability of progression for all risk groups. Results A total of 973 patients were followed for 54.85 months. Patients were classified according to the risk factors proposed by the new NMIBC risk table and stratified into low, intermediate, high, and very high-risk groups based on the table. Cancer progression into muscle-invasive bladder cancer (MIBC) in each risk group was observed in 7 (4.4%), 24 (15.2%), 76 (48.1%), and 51 (32.3%) individuals, respectively. The progression rate was distinguishable between risk groups in the Kaplan–Meier progression-free survival analysis, and higher risk was associated with a higher rate of progression. The new NMIBC risk variables were demonstrated to have prognostic value in the multivariate analysis. The very high-risk group was associated with progression to muscle-invasive disease. Conclusions This study demonstrates that the new EAU NMIBC risk group categorization is feasible in predicting the progression of NMIBC into MIBC in the Korean population and thus should be applied to clinical practice in Korea.
Controllability of dynamical systems

The paper contains systems descriptions and fundamental results concerning the solution of the most popular linear continuous-time control models with constant coefficients. First, different kinds of stability are discussed. Next fundamental definitions of controllability both for finite-dimensional and infinite-dimensional systems are recalled and necessary and sufficient conditions for different kinds of controllability are formulated. Moreover, fundamental definitions of controllability both for finite-dimensional and infinite-dimensional control systems are presented and necessary and sufficient conditions for different kinds of controllability are given. Finally, concluding remarks and comments concerning possible extensions are presented.
Points algébriques de hauteur bornée

L'etude de la repartition des points rationnels ou algebriques d'une variete algebrique selon leur hauteur est un probleme classique de geometrie diophantienne. Dans cette these, nous nous interesserons au cardinal asymptotique de l'ensemble des points algebriques de degre fixe et de hauteur bornee d'une variete lisse de Fano definie sur un corps de nombres, lorsque la borne sur la hauteur tend vers l'infini. En particulier nous montrerons que cette question peut-etre reliee a la conjecture de Batyrev-Manin-Peyre, c'est-a-dire le cas des points rationnels, sur un schema de Hilbert ponctuel. Nous en deduisons ainsi la distribution des points algebriques de degre fixe d'une courbe rationnelle. Lorsque la variete de depart est une surface lisse de Fano, notre etude montre que les schemas de Hilbert associes fournissent, sous certaines conditions, de nouveaux contre-exemples a la conjecture de Batyrev-Manin-Peyre. Neanmoins, pour deux surfaces que nous etudions en detail, les schemas de Hilbert associes verifient une version legerement affaiblie de la conjecture de Batyrev-Manin-Peyre.
Engineered polylactide (PLA)–polyamide (PA) blends for durable applications: 1. PLA with high crystallization ability to tune up the properties of PLA/PA12 blends

Abstract Polylactide (PLA), a biodegradable polyester produced from renewable resources, has a key position in the very promising market for bioplastics. Unfortunately, for utilization in durable/engineering applications, PLA suffers from some shortcomings such as low rate of crystallization, brittleness, and small ductility. The study proposes the use of PLA having high crystallization ability to tune up the properties of partly bio-based PLA/polyamide 12 (PA12) blends in presence of key additives. First, phenylphosphonic acid zinc salt (PPA-Zn) was selected as one of the most adapted nucleating agents (NAs) for PLA, whereas larger quantities of PLA(NA) have been produced for blending with PA12. The characterizations of PLA(NA) confirm dramatic improvements of PLA crystallization kinetics and an impressive degree of crystallinity (>40%). Blends having different PLA(NA)/PA12 ratios were prepared by melt-mixing with a laboratory micro-compounder and characterized in terms of morphology, thermal stability, and with focus on the evidence of advanced crystallization properties. All differential scanning calorimetry measurements of PLA(NA)/PA12 blends suggest powerful nucleation and crystallization ability. Furthermore, addition of epoxy-functional styrene-acrylic compatibilizers into selected compositions by reactive extrusion (REX) was found to significantly change their morphology, preserving the properties of crystallization of PLA, with enhancements of mechanical properties (strength, ductility, impact resistance) confirmed by current prospects. GRAPHICAL ABSTRACT
An Efficient Optimized Mppt for Pv System Under Extremely Fast Changing Irradiance –Hybrid Flower Pollination Optimizer

: In final an extended time, renewable energy belongings have gain extra hobby due to the fact the call for of strength is growing. solar energy is truly the maximum operational useful resource withinside the magnificence of renewable energies as it's miles to be had global. sun electricity may be transformed into energy in ways; with the aid of using the use of CSP energy vegetation or Photovoltaic structures. The solar electricity is converted to warmness after which this power is transformed to power in CSP power flora. However, this modification of electricity can be executed in a unmarried-step technique with the aid of using the use of sun panels and PV era. This generation is quite relied on sun irradiance and temperature. For every specific second, there's a maximum power factor (MPP) and its price is relied on irradiance and temperature. the identical antique strategies can't carry out sufficiently. Metaheuristic optimization algorithms can be used to tune MPP in each ordinary situation and partial shading situation. the precept benefit of using them is that they are speedy in operation and they do now not trap in community optimums. This paintings uses FPO and GWO in maximum strength tracking (MPPT) in PV systems.
Comparison of EFD and CFD Results of the Free Surface Flow Field About the Series 60 CB=0.6 Ship

Series 60 CB = 0.6 represents an important class of ships for which vast amount of experimental data is avail­able. Thus, it represents an ideal test bed for validating Com­putational Fluid Dynamics (CFD) codes. The code UNCLE incorporates the recently introduced algorithm for tracking unsteady free surface flows in a time accurate manner. In this algorithm, to facilitate the tracking unsteady free surface flows in a time accurate manner. In this algorithm, to facilitate the tracking of the free surface, a background grid is employed. Using the background grid the free surface grid points are forced to move along predetermined paths in order to simplify the grid regeneration process at the new time level. Newton's method is used to find the intersection of the background grid lines with the free surface. This allows to preserve the shape of the free surface during various grid operations at a given time level. The governing equations of the flow field are cast with respect to an unsteady Eulerian coordinate system and solved using the modified artificial compressibility method. The resulting numerical algorithm is implicit and time accurate and is for­mulated based on a finite volume approach. Roe's formulation is used for obtaining the first order inviscid numerical fluxes and van Leer's MUSCL approach is used for obtaining higher order (third) corrections. Central differencing is used for the viscous terms and a two point backward Euler formula is used for the time derivative. The same algorithm is also used for implicitly solving the free surface kinematic condition which is cast with respect to surface curvilinear coordinates. The numerical results are compared with the experimental results. The flow conditions are Fr= 0.316 and Re= 4,020,000. The results are quite encouraging.
Optical spectra of zigzag graphene nanoribbons: a first-principles study

The electrical and optical properties of zigzag graphene nanoribbons is simulated using Density Functional Theory (DFT). It is found that n-ZGNRs (n = 18, 22, 26, 30) have metallic behavior. The results reveal that when the nanoribbon width increases, the first optical bandgap and optical absorption peaks diminish. Furthermore, at energies greater than around 1.40 eV, n-ZGNRs (n = 18, 22, 26, 30) have a negative refractive index for the z polarization. The maximum optical reflection peaks of n-ZGNRs (n = 18, 22, 26, 30) occur at about 5 eV for y polarization. Furthermore, unlike the y polarization, the z components of optical reflectivity are positioned at lower energies. The results show that the optical extinction of the simulated ZGNRs increases with ribbon width. The main reason is that the larger supercells have a higher mass density. For Ey ∼ 0–4.50 eV, n-ZGNRs (n = 18, 22, 26, 30) support the conditions for the transverse-electric (TE) mode. Additionally, for Ey higher than around 4.50 eV, n-ZGNRs (n = 18, 22, 26, 30) supplies the transverse-magnetic (TM) plasmons.
Investigating the Feasibility of Processing Activated Carbon/UHMWPE Polymer Composite Using Laser Powder Bed Fusion

Activated Carbon (AC) is widely available at a relatively low cost, has a high porosity and is commonly used as a filter material for a range of applications. However, it is a brittle and friable material. Ultra-High Molecular Weight Polyethylene (UHMWPE) polymer is a tough engineering plastic that has been used as a binder. The traditional method used in manufacturing AC/UHMWPE filters involves compressing AC/UHMWPE composite powder during heating in a mould. This process compresses the particles together and the materials undergo sintering. This process results in a low pore interconnectivity, which has a considerable impact on the filter’s efficiency. Selective Laser Sintering is a laser powder bed fusion additive manufacturing technique for polymers. This has a number of advantages compared to the conventional technique and produces a porous structure with improved filtration efficiency. We propose that this is due to the greater pore interconnectivity. In this work, AC/UHMWPE powdered composites were prepared with different AC and UHMWPE ratios. The structure and properties of the AC/UHMWPE composite were investigated and characterised to assess their suitability for selective laser sintering. Particle size and morphology analysis were conducted, as well as density measurements, powder flow, thermal analysis, and crystallinity measurements. The results reveal that the addition of AC improves the UHMWPE flow. The thermal analysis results show that the intrinsic thermal properties of UHMWPE powder are not significantly affected by the introduction of activated carbon. However, thermal gravimetric analysis revealed that the onset of mass loss is considerably shifted (20 °C) to higher temperatures for the AC/UHMWPE composites, which is favourable for laser sintering. Additionally, the change in the composition ratio of untreated composite does not have a significant effect on the degree of crystallinity. Laser-sintered AC/UHMWPE parts were successfully manufactured using a commercial laser-sintering machine.
Connected Three Phase Cascaded Multilevel Inverter Topology for Pv Applications

: These days, staggered inverters (MLIs) are acquiring huge standing for the high power PV bundles. a large portion of the customary MLIs, the CHB MLI consolidates lower voltage evaluated enter DC resources, which lessen the voltage stress all through the devices. in any case, the CHB MLI requires two or three PV assets as discrete DC hyperlink voltage resources which make more ways for spillage flows. subsequently, it's far a hard test to adapt to the spillage flows on account of CHB MLIs. on this paper, a particular 3 stage inverter geography for framework connected sun based PV programming is presented. This proposed inverter geography has six switches for every portion, and it has the joined favors of dc-pass and ac-by sidestep circuit designs. another regulation strategy is progressed for the proposed geography; it's miles principally founded on a sine triangle beat width tweak method. The exchanging beats procured from the serious rationale highlights deal with every one of the switches of the inverter in any such manner that the variation of familiar mode voltage (CMV) is standard during the activity of the inverter.
Exploring the Muscle Metabolomics in the Mouse Model of Sepsis-Induced Acquired Weakness

Background/Aim We aimed to identify the differentially expressing metabolites (DEMs) in the muscles of the mouse model of sepsis-induced acquired weakness (sepsis-AW) using liquid chromatography-mass spectrometry (LC-MS). Materials and Methods Sepsis by cecal ligation puncture (CLP) with lower limb immobilization was used to produce a sepsis-AW model. After this, the grip strength of the C57BL/6 male mice was investigated. The transmission electron microscopy was utilized to determine the pathological model. LC-MS was used to detect the metabolic profiles within the mouse muscles. Additionally, a statistically diversified analysis was carried out. Results Compared to the sepsis group, 30 DEMs, including 17 upregulated and 13 down-regulated metabolites, were found in the sepsis-AW group. The enriched metabolic pathways including purine metabolism, valine/leucine/isoleucine biosynthesis, cGMP-PKG pathway, mTOR pathway, FoxO pathway, and PI3K-Akt pathway were found to differ between the two groups. The targeted metabolomics analysis explored significant differences between four amino acid metabolites (leucine, cysteine, tyrosine, and serine) and two energy metabolites (AMP and cAMP) in the muscles of the sepsis-AW experimental model group, which was comparable to the sepsis group. Conclusion The present work identified DEMs and metabolism-related pathways within the muscles of the sepsis-AW mice, which offered valuable experimental data for diagnosis and identification of the pathogenic mechanism underlying sepsis-AW.
The ecological role of permanent ponds in Europe: a review of dietary linkages to terrestrial ecosystems via emerging insects

ABSTRACT Permanent ponds are valuable freshwater systems and biodiversity hotspots. They provide diverse ecosystem services (ESs), including water quality improvement and supply, food provisioning, and biodiversity support, despite significant pressure from multiple anthropogenic stressors and the impacts of ongoing global change. However, ponds are largely overlooked in management plans and legislation, and ecological research has focused on large freshwater ecosystems, such as rivers or lakes. Protection of ponds is often insufficient or indirectly provided via associated habitats such as wetlands. This situation is likely exacerbated by the lack of a full-scale understanding of the importance of ponds. In this review, we provide a detailed overview of permanent ponds across Europe, including their usages and the biodiversity they support. By discussing the concepts of pondscape and metacommunity theory, we highlight the importance of connectivity among and between ponds and identified fluxes of emerging insects as another ES of ponds. Those insects are rich in essential nutrients such as polyunsaturated fatty acids (PUFAs), delivered through them to the terrestrial environment; however, the extent and impact of this ES remains largely unexplored. Several potential stressors, especially related to ongoing global change, that influence pond diversity and integrity are discussed. We provide our insights on future pond management. Adaptive measures, taking into account the pond system per se within the pondscape, are the most promising to mitigate the loss of natural ponds and restore and conserve natural small waterbodies as refuges and diversity hotspots in increasingly urbanized landscapes.