Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Fraud: Case Studies in Detection and Prevention

Chapter 1. Overview. Varieties of Fraud/Perspective. More Than Fraudulent Financial Statements. Emphasis: Recognition and Detection-Case Studies. Major Management Fraud Is Different. Chapter 2. Perspective (ACFE Studies). 1996 and 2002 ACFE Reports to the Nation. Breakdown of Estimated Total Occupational Fraud Loss by Major Category. Classifications. Chapter 3. Management Fraud against the Organization (General). Characteristics. Major Symptoms of Management Fraud. Opportunities Afforded by the System for Performance Accountability. Chapter 4. Red Flags of Management Fraud. Six Major Fraud Profiles-Common Elements. Red Flags of Management Fraud. Contrast with Nonmanagement Fraud. Bullet-Proof and Invisible Leads to Flaunting. Chapter 5. Fraud against the Organization (Corruption). Middlemen. Real Estate/Related Parties. Bribery-Contracting/Subcontracting/Leasing. Outsourcing. Mani pulation of Performance Bonuses/Co-opting Others. Chapter 6. Fraud against the Organization (Asset Misappropriation). Various General Accounting-Cycle Fraud Symptoms. Vendor Billings-False Invoices/Phantom Vendor (Shell Company). Other Disbursement Fraud. Inventory. Skimming/Cash Receipt Misappropriation Fraud. Chapter 7. Fraud for the Organization. Financial Reporting. Money Laundering/Illegal Practices. International Arena. Price-Fixing/Bid Rigging. Commercial Bribery. Chapter 8. Methodology: Detection/Investigation. Differences-Management versus Employee Accounting-Cycle-Type Fraud Detection/Investigation. Recognition/Detection. Detection/Investigation. Investigation. Chapter 9. CAAT Scans for Scams. Middlemen/Related Parties. Top-Down Forensic Monitoring. Telltale Debits of Misappropriation. Bank Accounts/Addresses. Chapter 10. Conclusion. Low Frequency of Detection/Prosecution versus Effective Prevention. Managerial as Well as Accounting Perspective. History: Good Old Days. Risk/Reward Dynamic. Thoughts on Recent Accounting Scandals. Appendix A: Practice Advisory 1210.A2-1: Identification of Fraud. Appendix B: Practice Advisory 1210.A2-2: Responsibility for Fraud Detection. Appendix C: Derivation: Management Non-Financial-Statement Fraud as a Percentage of Total Occupational Fraud Loss. Appendix D: Percentage of Total Occupational Fraud Loss Attributable to Management Fraud. Appendix E: KPMG Study. Appendix F: Classification: Management Fraud Categories. Glossary of Terms. Notes. Index.
The Clinical Significance of Digital Examination-Indicated Cerclage in Women with a Dilated Cervix at 14 0/7 - 29 6/7 Weeks

Objective. This study was to compare pregnancy outcomes between cerclage and expectant management in wemen with a dilated cervix. Design. Retrospective multicenter cohort study. Setting. Five hospitals of Catholic University Medical Center Network in Korea. Population. A total of 173 women between 14 0/7 and 29 6/7 weeks' gestation with cervical dilation of 1 cm or greater by digital examination. Methods. Pregnancy outcomes were compared according to cerclage or expectant management, with the use of propensity-score matching. Main Outcome Measures. Primary outcome was time from presentation until delivery (weeks). Secondary outcomes were gestational age at delivery, neonatal survival, morbidity, preterm birth, and so on. Results. Of 173 women, 116 received a cerclage (cerclage group), and 57 were managed expectantly without cerclage (expectant group). Cervical dilation at presentation, and the use of amniocentesis performed to exclude subclinical chorioamnionitis differed between two groups. In the overall matched cohort, there was significant difference in the time from presentation until delivery (cerclage vs. expectant group, 10.6±6.2 vs. 2.9±3.2 weeks, p <0.0001). While there was no significant difference in the neonatal survival between two groups, there werelower neonatal morbidity as well as higher pregnancy maintenance rate at 28, 32, 34 and 37 weeks' gestation in the cerclage group, compared with the expectant group. Conclusion. This study suggests that digital examination-indicated cerclage appears to prolong gestation and decrease neonatal morbidity, compared with expectant management in women with cervical dilation between 14 0/7 and 29 6/7 weeks.
Etiology and clinical presentation of birth defects: population based study

Objective To assess causation and clinical presentation of major birth defects. Design Population based case cohort. Setting Cases of birth defects in children born 2005-09 to resident women, ascertained through Utah’s population based surveillance system. All records underwent clinical re-review. Participants 5504 cases among 270 878 births (prevalence 2.03%), excluding mild isolated conditions (such as muscular ventricular septal defects, distal hypospadias). Main outcome measures The primary outcomes were the proportion of birth defects with a known etiology (chromosomal, genetic, human teratogen, twinning) or unknown etiology, by morphology (isolated, multiple, minors only), and by pathogenesis (sequence, developmental field defect, or known pattern of birth defects). Results Definite cause was assigned in 20.2% (n=1114) of cases: chromosomal or genetic conditions accounted for 94.4% (n=1052), teratogens for 4.1% (n=46, mostly poorly controlled pregestational diabetes), and twinning for 1.4% (n=16, conjoined or acardiac). The 79.8% (n=4390) remaining were classified as unknown etiology; of these 88.2% (n=3874) were isolated birth defects. Family history (similarly affected first degree relative) was documented in 4.8% (n=266). In this cohort, 92.1% (5067/5504) were live born infants (isolated and non-isolated birth defects): 75.3% (4147/5504) were classified as having an isolated birth defect (unknown or known etiology). Conclusions These findings underscore the gaps in our knowledge regarding the causes of birth defects. For the causes that are known, such as smoking or diabetes, assigning causation in individual cases remains challenging. Nevertheless, the ongoing impact of these exposures on fetal development highlights the urgency and benefits of population based preventive interventions. For the causes that are still unknown, better strategies are needed. These can include greater integration of the key elements of etiology, morphology, and pathogenesis into epidemiologic studies; greater collaboration between researchers (such as developmental biologists), clinicians (such as medical geneticists), and epidemiologists; and better ways to objectively measure fetal exposures (beyond maternal self reports) and closer (prenatally) to the critical period of organogenesis.
Human herpesvirus-6 rep / U 94 gene product has single-stranded DNA-binding activity

IP: 54.191. 40.80 On: Thu, 06 Jul 2017 18:48:21 Journal of General Virology (2002), 83, 847–854. Printed in Great Britain .
Aetiologic diagnosis of pericardial disease: worthy efforts may not be applied in the appropriate direction.

The aetiologic diagnosis of pericardial disease has something of a paradox. On the one hand, the precise aetiology of many, perhaps most, instances of pericarditis remains an enigma in individual patients. Fortunately, for management purposes, such precise diagnosis is virtually irrelevant in most cases, as spontaneous cure is the rule in such patients; however, in a few patients, it may prove crucial. On the other hand, because of the poor specificity of many clinical findings, patients needing aetiologically guided intervention may remain unnoticed until too late. Not rarely, when concomitant disease does not point at a likely aetiological association, the only means of assessing if pericardial disease is due to specific mechanisms requiring individual therapy is to examine the pericardial fluid or tissue. If often poorly acknowledged as such, the challenge has always been to know in which patients the study of pericardial fluid or tissue is likely to be rewarding in terms of discovering specific, treatable disease. The key issue in acute pericardial disease is whether or when investigation of pericardial fluid or tissue in search of the aetiologic diagnosis is warranted for clinical purposes. To do too many invasive investigations would amount to a number of irrelevant or inconclusive findings in patients who will otherwise spontaneously recover (i.e. those with viral infection or with the classically called acute idiopathic pericarditis, no matter what its aetiologic or pathogenetic mechanisms are), whereas failing to investigate pericardial fluid or tissue in patients with purulent, tuberculous, or neoplastic pericardial disease would represent missing the opportunity to cure or alleviate serious disease. Algorithms have been proposed for guidance in … *Corresponding author. Tel: +34 93 274 6070; fax: +34 93 274 6063. E-mail address : jsoler{at}vhebron.net
Quality self-reflection through reflection training

This research study discusses the importance of �reflection training� in teacher education programmes. The main premise of the study is that although teachers are constantly encouraged to �reflect� on their teaching, they are unable to do so effectively unless they are specifically trained in how to reflect (they tend to �react� rather than �reflect�! ). It is known that teachers can increase their ability to identify their strengths and weaknesses and take action towards improving themselves as better teachers when they receive feedback from different sources�for example through trainer, colleague, and learner observations�as well as from watching their own video-recorded lessons. The best results for their development are obtained when teachers are also provided with focused input sessions related to reflecting on different aspects of their classroom teaching as well as having the opportunity to watch videos of themselves teaching.
Low‐level Analysis of Microarray Experiments

2 Visualization and exploration of the raw data 5 2.1 Image analysis . 5 2.2 Dynamic range and spatial effects . 6 2.3 Scatterplot . 8 2.4 Batch effects . 9 2.5 Along chromosome plots . 13 2.6 Sensitivity and specificity of probes . 14
Feeding the emergence of advanced heart disease in Soweto: a nutritional survey of black African patients with heart failure

Aim To describe dietary habits and potential nutritional deficiencies in black African patients diagnosed with heart failure (HF). Methods and Results Dietary intake in 50 consecutively consenting HF patients (mean age: 47 ± 18 years, 54% female) attending a major hospital in Soweto, South Africa were surveyed using validated quantitative food frequency questionnaires. Food intakes, translated into nutrient data were compared with recommended values. In women, food choices likely to negatively impact on heart health included added sugar [consumed by 75%: median daily intake (interquartile range) 16 g (10–20)], sweet drinks [54%: 310 ml (85–400)] and salted snacks [61%: 15 g (2–17)]. Corresponding figures for men were added sugar [74%: 15 g (10–15)], sweet drinks [65%: 439 ml (71–670)] and salted snacks [74%: 15 g (4–22)]. The womens’ intake of calcium, vitamin C and vitamin E was only 66, 37 and 40% of the age-specific requirement, respectively. For men, equivalent figures were 66, 87 and 67%. Mean sodium intake was 2 372 g/day for men and 1 972 g/day for women, 470 and 294% respectively, of recommended consumption levels. Conclusions The nutritional status of black African patients with HF could be improved by recommending healthier food choices and by reducing the intake of sweet drinks and excess salt.
Extrauterine epithelioid trophoblastic tumor in hysterectomized woman

Epithelioid trophoblastic tumor (ETT) is a very rare variant of gestational trophoblastic disease (GTD) which arises in reproductive age women with prior gestational history. Although abnormal vaginal bleeding is the most common symptom of ETT, there are no reported pathognomonic symptoms of ETT because of its rarity. ETT is similar to placental site trophoblastic tumor in terms of its slow growing characteristic and microscopic findings. Therefore, it could be misdiagnosed as placental site trophoblastic tumor or other types of GTD. Unlike other types of GTD, primary treatment of ETT is surgical resection because of its chemo-resistant nature. Accordingly, immunohistochemical staining is essential for accurate diagnosis and appropriate treatment. Here, we report a case of a 42-year-old hysterectomized woman with pelvic masses who suffered from abdominal pain. Through laparotomy, tumors were resected completely and they were diagnosed as ETT through immunohistochemical stain. This report provides more evidence about its clinical features, diagnosis, and treatment including a brief review of the literature.
The Spt-Ada-Gcn5 Acetyltransferase (SAGA) Complex in Aspergillus nidulans

A mutation screen in Aspergillus nidulans uncovered mutations in the acdX gene that led to altered repression by acetate, but not by glucose. AcdX of A. nidulans is highly conserved with Spt8p of Saccharomyces cerevisiae, and since Spt8p is a component of the Spt-Ada-Gcn5 Acetyltransferase (SAGA) complex, the SAGA complex may have a role in acetate repression in A. nidulans. We used a bioinformatic approach to identify genes encoding most members of the SAGA complex in A. nidulans, and a proteomic analysis to confirm that most protein components identified indeed exist as a complex in A. nidulans. No apparent compositional differences were detected in mycelia cultured in acetate compared to glucose medium. The methods used revealed apparent differences between Yeast and A. nidulans in the deubiquitination (DUB) module of the complex, which in S. cerevisiae consists of Sgf11p, Sus1p, and Ubp8p. Although a convincing homologue of S. cerevisiae Ubp8p was identified in the A. nidulans genome, there were no apparent homologues for Sus1p and Sgf11p. In addition, when the SAGA complex was purified from A. nidulans, members of the DUB module were not co-purified with the complex, indicating that functional homologues of Sus1p and Sgf11p were not part of the complex. Thus, deubiquitination of H2B-Ub in stress conditions is likely to be regulated differently in A. nidulans compared to S. cerevisiae.
By Order of the President: The Use and Abuse of Executive Direct Action

Scholars and citizens alike have endlessly debated the proper limits of presidential action within our democracy. Yet few have truly understood the nature of the president's special powers and their impact on American life. In this volume, Phillip Cooper offers a cogent guide to these powers and shows how presidents from George Washington to George W. Bush have used and abused them in trying to realise their visions for the nation. As Cooper reveals, there has been virtually no significant policy area or level of government untouched by the application of these presidential "power tools".
Intermittency in a Locally Forced Plane Couette Flow

In spite of impressive progress, the problem of the transition to chaos and turbulence still offers numerous open issues. Both manifest themselves as irregular regimes. Temporal chaos is associated with systems where few degrees of freedom are active owing to confinement effects, for which scenarios have been identified [1]. By contrast, turbulence involves many spatial and temporal scales. In between one finds spatiotemporal chaos where the dynamics of ordered structures remains an important ingredient [2]. In trying to identify steps in the transition process, a first distinction can be made from the nature of the primary bifurcation. Supercritical transitions are characterized by continuous growth of the distance to the basic state in the direction of some known unstable mode. Rayleigh-Benard convection is a typical example. A scenario then develops, for which classical tools of (weakly) nonlinear analysis are available. Another, strongly different, situation occurs when the primary bifurcation is subcritical. In that case, our understanding is much more limited and entirely relies on our capability to determine branching solutions that become stable at finite distance of the basic state. In the realm of hydrodynamics, the plane Couette flow (PCF) corresponds to this situation since it is known to be linearly stable for all Reynolds numbers [3], whereas transition to turbulence is observed in experiments [4]. The PCF therefore seems to be a good prototype for studying “globally subcritical” transitions to turbulence [5], and has been the subject of numerous studies accordingly.
SPACE-TIME/FREQUENCY/SCALE REPRESENTATION OF THE TURBULENCE NEAR THE WALL

It is proved that the Window Average Gradient (WAG) scheme designed to detect singularities in the turbulence is approximately equivalent to the Hilbert transform of the "Mexican Hat" wavelet. Several identities are derived between these schemes and their validity are theoretically and experimentally shown through the fluctuating wall shear stress and velocity data taken in the turbulent boundary layer. The instantaneous amplitude-frequency representation of WAG at the large scale is also considered. These results indicate that the wall turbulence is significantly regular. It is shown that the near wall singularities involve in the large scale frequency shift key process and that the corresponding instantaneous phase consists of discontinuous line segments.
El perfil antropométrico de la gimnasia rítmica The Anthropometric Profile of Rhythmic Gymnastics

The Anthropometric Profile of Rhythmic Gymnastics The research carried out seeks to analyse the biotype of rhythmic gymnastics and relate competition performance with anthropometric and physical fitness values. This comparative research has been carried out using the classifying tree technique, with the membership of a club, the suprailiac fold, the thigh fold and the vertical jump giving rise to good results. The specific "gazelle" jump has lower values compared to the vertical jump.
Story of a research program

Lessons Learned There are several general lessons (not generic cognitive skills! ) that I have learned over an almost half century of research. The main one is that age-old lesson that applies to many facets of life: if you are confident of your ideas, persist. [Download the PDF and read more . ]
Active Management of Operational Risk in the Regimes of the “Unknown”: What Can Machine Learning or Heuristics Deliver?

Advanced machine learning has achieved extraordinary success in recent years. “Active” operational risk beyond ex post analysis of measured-data machine learning could provide help beyond the regime of traditional statistical analysis when it comes to the “known unknown” or even the “unknown unknown. ” While machine learning has been tested successfully in the regime of the “known,” heuristics typically provide better results for an active operational risk management (in the sense of forecasting). However, precursors in existing data can open a chance for machine learning to provide early warnings even for the regime of the “unknown unknown. ”
Phylogenetic evidence for the invasion of a commercialized European Phasmarhabditis hermaphrodita lineage into North America and New Zealand

Biological control (biocontrol) as a component of pest management strategies reduces reliance on synthetic chemicals, and seemingly offers a natural approach that minimizes environmental impact. However, introducing a new organism to new environments as a classical biocontrol agent can have broad and unanticipated biodiversity effects and conservation consequences. Nematodes are currently used in a variety of commercial biocontrol applications, including the use of Phasmarhabditis hermaphrodita as an agent targeting pest slug and snail species. This species was originally discovered in Germany, and is generally thought to have European origins. P. hermaphrodita is sold under the trade name Nemaslug®, and is available only in European markets. However, this nematode species was discovered in New Zealand and the western United States, though its specific origins remained unclear. In this study, we analyzed 45 nematode strains representing eight different Phasmarhabditis species, collected from nine countries around the world. A segment of nematode mitochondrial DNA (mtDNA) was sequenced and subjected to phylogenetic analyses. Our mtDNA phylogenies were overall consistent with previous analyses based on nuclear ribosomal RNA (rRNA) loci. The recently discovered P. hermaphrodita strains in New Zealand and the United States had mtDNA haplotypes nearly identical to that of Nemaslug®, and these were placed together in an intraspecific monophyletic clade with high support in maximum likelihood and Bayesian analyses. We also examined bacteria that co-cultured with the nematode strains isolated in Oregon, USA, by analyzing 16S rRNA sequences. Eight different bacterial genera were found to associate with these nematodes, though Moraxella osloensis, the bacteria species used in the Nemaslug® formulation, was not detected. This study provided evidence that nematodes deriving from the Nemaslug® biocontrol product have invaded countries where its use is prohibited by regulatory agencies and not commercially available.
Concept for a Distributed, Modular, In-space Robotically Assembled, RF Communication Payload in GEO

In this paper, we discuss a concept for a Radio Frequency (RF) Ka band communications payload that is robotically assembled and serviced in space using a servicing vehicle such as the Robotic Servicing of Geosynchronous Satellites (RSGS) vehicle being developed by the Defense Advance Research Projects Agency (DARPA). Our work focuses on how to modularize a representative Ka band communications payload into discrete modules that are hosted on a persistent platform. In our concept, each module consists of a primary aperture and the associated RF and electronics required to serve a particular coverage area or type. These modules are notionally packaged in a form factor capable of launching as a secondary payload via an EELV Secondary Payload Adapter (ESPA) ring or a Payload Orbital Delivery System (PODS) module. The overall payload consists of an earth coverage module, regional coverage modules, high gain regional coverage modules, and a host interface unit (HIU). We discuss the notional capabilities and requirements of each module. We present two different architecture concepts corresponding to two different persistent platform concepts. In one concept, the persistent platform is made up of small, independent spacecraft that are connected together with structural members with communication channels. The payload modules are hosted on the individual spacecraft. In the second approach, the platform consists of a large central spacecraft with a structural truss that has power, communication and thermal loops. The payload modules are hosted on the truss through standard interfaces. We present aspects of the mission concept on how the payload may be modularized, launched (as secondary launch elements), acquired by the RSGS vehicle in space and assembled on to the persistent platform. We discuss the robotics aspects of assembly and servicing of the payload modules. A key aspect of this concept is the serviceability of the payload. Central to the modular and discrete payload design is an intent to refurbish the payload incrementally as technology evolves or the components fail. Existing geosynchronous communication satellites are designed and built as monolithic spacecraft which makes any servicing beyond refueling fairly complicated. This makes it hard to take advantage of the post launch evolution in technology, particularly in the electronics elements. Our concept is aimed at modularizing the payload such that the modules, particularly the electronics elements, can be easily serviced using the RSGS vehicle. Our concept attempts to take advantage of the long service life of high reliability system components in the core satellite bus while allowing rapid expansion and upgrading of the communications payload through the addition and replacement of individual payload modules.