Miracle-dz/UniFAR-FTUs huggingface dataset:
The characteristics of the audit committee affecting timeliness of the audit report in Indonesia

Abstract This paper aims to examine the positive relationship between the audit committee (AC) and the reporting quality proxied by the reporting timeliness in the Indonesian context. The AC effectiveness is measured by the committee size, number of its expertise or competence, and its meeting frequency. This study employs 240 observations from 48 manufacturing companies from 2014 to 2019 in the Indonesian Stock Exchange (IDX) as samples. A logit regression analysis is used to test the hypotheses in this study. The findings reveal that the AC size and financial expertise are not significantly associated with the audit report timeliness, whereas the meeting frequency has a significant effect on it. The results indicate that the AC effectiveness depends on the occurrence of communication between members. The more frequent the AC meets, the more effective their communication will be. This study findings also suggest that the number of the AC meetings is crucial in ensuring its oversight roles in companies, leading to timely submission of audited financial statements. The findings provide significant contributions to the existing literature on corporate governance (CG), especially the AC effectiveness in emerging economies. This study fills research gaps on the AC effectiveness and provides practical implications concerning the AC oversight of financial reporting. Despite results made by studies on the AC in developed economies such as the US and UK, conditions and factors affecting the AC effectiveness in developing countries such as Indonesia may differ. Hence, the findings of these studies may not apply to other contextual environments.
Lugdulysin of Staphylococcus lugdunensis, a metalloprotease that inhibits and disrupts protein biofilm of Staphylococcus aureus

Background Staphylococcus lugdunensis is a commensal skin microorganism that, unlike other coagulase-negative staphylococci, presents increasing clinical importance. This species yields a metalloprotease called lugdulysin that may contribute to its higher degree of virulence. This study aimed to determine the biochemical characterization of the lugdulysin produced by S. lugdunensis clinical isolates and investigate its effect on the formation and disruption of biofilm of Staphylococcus aureus isolates. The protease was isolated and characterized for its optimal pH and temperature, activity in the presence of inhibitors and enzymatic kinetics. The influence of metal cofactor supplementation on proteolysis was also evaluated, with and without inhibitors. Finally, the protease capacity to inhibit and disrupt biofilms of different S. aureus lineages and biofilm matrix was analyzed. Results The protease optimal pH and temperature were 7.0 and 37° C, respectively. EDTA inhibited the protease, and the activity was not recovered by divalent ion supplementation. In addition, divalent ions did not change enzymatic activity without inhibitors, which was stable for up to 3 hours. Its structure was determined via homology modelling. The protease significantly inhibited the formation and disrupted established biofilms of S. aureus isolates with protein biofilm. Conclusions This study confirmed features of the lugdulysin metalloprotease and showed that this S. lugdunensis virulence factor may be a new competition mechanism and/or modulation of the staphylococcal biofilm.
Surveilling the gamers: Privacy impacts of the video game industry

With many million users across all age groups and income levels, video games have become the world’s leading entertainment industry. Behind the fun experience they provide, it goes largely unnoticed that modern game devices pose a serious threat to consumer privacy. To illustrate the industry’s potential for illegitimate surveillance and user profiling, this paper offers a classification of data types commonly gathered by video games. Drawing from patents and literature of diverse disciplines, we also discuss how patterns and correlations in collected gameplay data may leak additional information in ways not easily understood or anticipated by the user. This includes inferences about a user’s biometric identity, age and gender, emotions, skills, interests, consumption habits, and personality traits. Based on these findings, we argue that video games need to be brought into the focus of privacy research and discourse. Considering the granularity and enormous scale of the data collection taking place, this industry deserves the same level of scrutiny as other digital services, such as search engines, dating apps, or social media platforms. The knowledge compiled in this paper can serve as a basis for privacy impact assessments, consumer education, and further research into the societal impact of video games.
Predictive ability of the Mini Nutritional Assessment short-form (MNA-SF) as compared to serum albumin concentration in the community dwelling elders, Meki, East Ethiopia

Background: Different tools have been used to perform a nutritional screening and assessment, and MNA is one of the widely used and recommended tools in the geriatrics population. MNA has two forms, long and short. However, MNA short-forms have not been evaluated in Ethiopia. Therefore, this study was aimed to evaluate MNA short form against serum albumin concentration among Ethiopian elders.Methods: One hundred and seventy-six randomly selected elders entered into the community-based cross-sectional validation study. Amputated, bedridden, those with visible deformity were excluded. Original MNA questionnaires were translated to Afan Oromo and Amharic languages. All translated and pretested MNA questionnaires were administered to each participant. The anthropometrics and serum albumin concentration were measured. Reliability, validity, sensitivity, specificity, positive and negative predictive values were calculated. Receiver-operating characteristic curve (ROC-curve) analysis was plotted for MNA, to identify the area under the curve (AUC) and optimal cut-off value for prediction of malnutrition.Result: Strong association between serum albumin concentration score and MNA-short form score indicated by spearman’s rank correlation coefficients of BMI-MNA-SF 0.526,p <0.05 and CC-MNA-SF 0.501, P<0.05. Similar the agreement between the long and short form of MNA was found to be a weighted kappa 0.404(0.288, 0.521) for BMI-MNA-SF and 0.426(0.333, 0.519) for CC-MNA-SF at 95% CI. These values indicate moderate agreement with the serum albumin concentration. There is very good agreement between the BMI-MNA-SF and CC-MNA-SF 0.400(0.322, 0.478). Also, high power to identify two categories using serum albumin concentration as golden standard with AUC for BMI –MNA-SF 0.789 (0.722-0.855) and 0.791 (0.726-0.857) for CC-MNA-SF at 95% CI. Diagnostic accuracy for BMI-MNA-SF showed that 37.1% sensitivity, 90.8% specificity, 58.5% PPV, and 80.5% NPV. Similar sensitivity 77.5%, specificity of 64.4% PPV 73.7%, and 69.0%, NPV for CC-MNA-SF. Total Diagnostic accuracy for BMI-MNA-SF 63.64%, and 71.02% for CC-MNA-SF.Conclusion: Both versions of MNA-SF were found to be valid screening tools in the Ethiopian elders against serum albumin concentration.
Kinetics and Pathways of the Aqueous Photolysis of Pharmaceutical Pollutants: A Versatile Laboratory or Remote Learning Investigation

In this laboratory experiment, students explore the aquatic photochemical fate of ranitidine and cimetidine, two common wastewater-derived pharmaceutical pollutants. It provides an engaging environmental context for students to develop knowledge of reaction kinetics and photochemistry, as well as skill using analytical instrumentation. This versatile experiment consists of two basic modules, three optional advanced modules, and additional add-ons that may be performed in various combinations to meet the unique learning objectives of general, analytical, physical, and environmental chemistry courses and science outreach activities. It may be performed as a traditional lab experiment or as an entirely remote exercise with an increased focus on data analysis and interpretation using provided example data sets. All photolysis experiments are carried out by preparing solutions of ranitidine or cimetidine in various matrices, irradiating the samples, and periodically removing subsamples for HPLC analysis of the compound of interest. Pseudo-first-order kinetic plots are then generated to determine rate constants that are used to draw conclusions about photolysis pathways or to calculate additional kinetic parameters. In the two basic modules, cimetidine is found to degrade appreciably only when irradiated in the presence natural organic matter (NOM), indicating an indirect, photosensitized degradation pathway. In contrast, ranitidine degrades in pure buffer and in the presence of NOM with comparable rate constants, highlighting the predominant role of direct photolysis. In the advanced modules, students calculate ranitidine direct photolysis quantum yields and examine the significance of singlet oxygen as a photochemically produced reactive intermediate. The two basic modules may be completed in two three- to five-hour lab periods while the advanced modules require additional time. This experiment requires only a HPLC, inexpensive chemicals, and common glassware and lab equipment if performed in person, and a personal computer if performed remotely.
Designing Pedagogically Effective Haptic Systems for Learning: A Review

Haptic technology enables users to utilize their sense of touch while engaging with a virtual representation of objects in a simulated environment. It is a bidirectional technology in that it facilitates the interaction between the user and these virtual representations by allowing them to apply force onto one another, which is analogous to our real-world interactions with physical objects as action-reaction pairs. The sense of touch is a powerful and innate learning tool that we readily employ starting from very early ages as infants even before learning to walk. Therefore, it is natural that incorporating haptic technology into pedagogical methods has been an active research area as it has significant potential to enrich the learning experience and provide an engaging environment for learners. In this paper, we reviewed studies from various disciplines that incorporate haptics to increase the quality of teaching and learning while emphasizing the underlying cognitive theories. In that direction, we describe two of the most common cognitive theories, the Cognitive Load and Embodied Cognition theories, that developers use to support haptic technology’s implications and use in learning environments. We then explore the effects of haptic design on its current applicability following these two theories. Finally, we summarize the best design practices to develop haptic simulations for learning, address gaps in current research, and propose new research directions.
Stochastic Dynamic Analysis of Cultural Heritage Towers up to Collapse

This paper deals with the seismic vulnerability of monumental unreinforced masonry (URM) towers, the fragility of which has not yet been sufficiently studied. Thus, the present paper fills this gap by developing models to investigate the seismic response of URM towers up to collapse. On mount Athos, Greece, there exist more than a hundred medieval towers, having served mainly as campaniles or fortifications. Eight representative towers were selected for a thorough investigation to estimate their seismic response characteristics. Their history and architectural features are initially discussed and a two-step analysis follows: (i) limit analysis is performed to estimate the collapse mechanism and the locations of critical cracks, (ii) non-linear explicit dynamic analyses are then carried out, developing finite element (FE) simulations, with cracks modelled as interfacial surfaces to derive the capacity curves. A meaningful definition of the damage states is proposed based on the characteristics of their capacity curves, with the ultimate limit state related to collapse. The onset of slight damage-state is characterised by the formation and development of cracks responsible for the collapse mechanism of the structure. Apart from these two, another two additional limit states are also specified: the moderate damage-state and the extensive one. Fragility and vulnerability curves are finally generated which can help the assessment and preservation of cultural heritage URM towers.
Impacts of Event-Based Recharge on the Vulnerability of Public Supply Wells

Dynamic recharge events related to extreme rainfall or snowmelt are becoming more common due to climate change. The vulnerability of public supply wells to water quality degradation may temporarily increase during these types of events. The Walkerton, ON, Canada, tragedy (2000) highlighted the threat to human health associated with the rapid transport of microbial pathogens to public supply wells during dynamic recharge events. Field research at the Thornton (Woodstock, ON, Canada) and Mannheim West (Kitchener, ON, Canada) well fields, situated in glacial overburden aquifers, identified a potential increase in vulnerability due to event-based recharge phenomena. Ephemeral surface water flow and local ponding containing microbial pathogen indicator species were observed and monitored within the capture zones of public supply wells following heavy rain and/or snowmelt. Elevated recharge rates beneath these temporary surface water features were estimated to range between 40 and 710 mm over two-week periods using analytical and numerical modelling based on the water level, soil moisture, and temperature data. Modelling also suggested that such events could reduce contaminant travel times to a supply well, increasing vulnerability to water quality degradation. These studies suggest that event-based recharge processes occurring close to public supply wells may enhance the vulnerability of the wells to surface-sourced contaminants.
Contributions of Altimetry and Argo to Non‐Closure of the Global Mean Sea Level Budget Since 2016

Over 1993–2016, studies have shown that the observed global mean sea level (GMSL) budget is closed within the current data uncertainties. However, non‐closure of the budget was recently reported when using Jason‐3, Argo and GRACE/GRACE Follow‐On data after 2016. This non‐closure may result from errors in the data sets used to estimate the GMSL and its components. Here, we investigate possible sources of errors affecting Jason‐3 and Argo data. Comparisons of Jason‐3 GMSL trends with other altimetry missions show good agreement within 0.4 mm/yr over 2016–present. Besides, the wet tropospheric correction uncertainty from the Jason‐3 radiometer contributes to up to 0.2 mm/yr. Therefore, altimetry alone cannot explain the misfit in the GMSL budget observed after 2016. Argo‐based salinity products display strong discrepancies since 2016, attributed to instrumental problems and data editing issues. Reassessment of the sea level budget with the thermosteric component provides about 40% improvement in the budget closure.
Tourism development, entrepreneurship and women's empowerment – Focus on Serbian countryside

PurposeThe starting premise of this study is that women's empowerment is the goal for self-realization and that the support that comes from local tourism stakeholders represents an adequate base. In many rural areas, women have established self-help groups (SHGs), which facilitate the interaction with a wide range of stakeholders. The objective of this paper is to investigate the effects of SHGs on female entrepreneurship and self-employment in tourism.Design/methodology/approachTo examine the research question, this study adopted a quantitative research that included a sample of 513 women in a less-advanced rural area in Serbia. For the data analysis, the generalized linear regression model (GLM) was used.FindingsAccording to the results, self-employment is the leading goal of women's empowerment.Research limitations/implicationsThe main limitation in the research and the authors’ suggestion for future research is to increase the sample size of female respondents, so examination of their attitudes and role in the travel business in their local settings might reach higher significance. The second issue that the authors would like to point out is a highly local character of our study, so the future research should involve other rural areas in the country and from abroad (e.g. similar undeveloped countryside with noticeable, active women's role in local entrepreneurship). Practical implicationsThe most important practical implications of this paper are twofold: (1) the results of the research have shown that the tourist potential of rural areas can be enhanced through local tourism stakeholders' support; (2) women without professional interest or jobs in rural areas, especially in the areas where the population is traditionally dominated by men (husband/brother/father), have a chance to earn and to be economically more independent. This research can affect future studies to investigate other aspects of empowerment depending on the difference of regions, from one side, and also alternative opportunities for tourism and local development in less-advanced rural areas, from another side.Originality/valueThe study analyzes the tourism potential of the rural areas (which are less advanced and mostly very poor in developing countries, such as Serbia). In this case, there are opportunities to increase employment, social inclusion of women, development of new tourism strategies, implementation of destination marketing, etc. Moreover, it contributes to future research in the field of stakeholders in tourism strategies.
Assessment of Diet Quality and Health-Related Quality of Life in Young Adults According to Household Food Security Status and Income Level

Background Food insecurity is still a concern not only in low- and middle-income countries but also in high-income countries and it is reported to have a relationship with health outcome such as chronic diseases. This study was conducted to compare diet quality and health-related quality of life in young adults according to their household income and food security. Methods Our population-based sample included 10,224 young adults aged 19–34 y participating in the Korea National Health and Nutrition Examination Survey (KNHANES) 2008–2018. The participants were classified into four groups according to household income and food security: food security & higher-income, food insecurity & higher-income, food security & low-income, and food insecurity & low-income. General characteristics, daily diet, and nutritional quality were compared among the four groups. Results The percentage of participants consuming daily diet with protein, vitamin A, B1, B2, niacin, vitamin C, calcium, phosphorus, and iron less than Estimated Average Requirement increased in the food insecurity & low-income group. In case of most commonly consumed food, ramen and sprite were highly placed in the food insecurity & low-income group while apple and beef ranked relatively high in the food security & higher-income group. Multiple logistic regression analysis showed that odds ratio (OR) (95% confidence interval, CI) of Euro Quality of Life five Dimensions (EQ5D) in the food insecurity & low-income group were 1.55 (1.05–2.29) and 1.33 (1.07–1.64) for mobility and anxiety/depression respectively, compared to the food security & higher-income group after adjusting confounding factors. Conclusions Household food insecurity and low-income had relationships with poor diet quality and poor health-related quality of life in young adults, in particular, mobility and anxiety/depression.
Evaluation of Carcass Characteristics and Egg Quality Traits of Kuroiler and Sasso Chickens Reared Under On-Station and On-Farm Management Conditions in Tanzania

Two studies were conducted to evaluate the carcass characteristics and egg quality traits of Sasso and Kuroiler chickens under on-farm and on-station management conditions. Carcass characteristics were evaluated under on-station only while egg quality was evaluated under both management conditions. A total of 240 hens and 240 cocks were raised under on-station condition and evaluated for egg and carcass quality respectively. Meanwhile, 320 hens were raised under on-farm condition and evaluated for egg quality only. At the end of each of the 16th and 20th weeks of age, a sample of 10 cocks per breed was randomly selected and sacrificed for carcass traits evaluation. To study egg quality, a total of 666 fresh eggs (246 eggs from on-farm and 420 eggs from on-station) were used to evaluate the external and internal egg quality traits. The recorded data were analyzed using the General Linear Models (GLM) procedure of SAS software ( SAS 2009). The results show that except for shell, yolk and albumen ratios, the mean values of other egg quality traits studied were higher for on-station than on-farm. Kuroiler chickens had higher values for egg weight, egg length, yolk weight, albumen height and Haugh unit than Sasso chickens. Live weight, carcass weight and carcass parts weight were found to be higher for Sasso than for Kuroiler at both ages of slaughter. It is concluded that there are variations between managements and breeds on egg quality traits. Carcass characteristics are affected by both breed and slaughter age.
3D Printing of Liquid Metal Based Tactile Sensor for Simultaneously Sensing of Temperature and Forces

ABSTRACT Tactile sensors have been used for haptic perception in intelligent robotics, smart prosthetics, and human-machine interface. The development of multifunctional tactile sensor remains a challenge and limit its application in flexible electronics and devices. We propose a liquid metal based tactile sensor for both temperature and force sensing which is made by 3D printing. The structural design and working principle of liquid metal based tactile sensor are firstly described. A digital light processing-based printing process is developed to print two kinds of photosensitive resins with different hardness, and used to fabricate the tactile sensor. A Wheatstone bridge circuit is designed for decoupling the temperature and forces from the measured output voltages. Characterization tests show that the tactile sensor has relatively high force sensing sensitivity of 0.29 N-1, and temperature sensing sensitivities are 0.55% °C−1 at 20 ~ 50 °C and 0.21% °C−1 at 50 ~ 80 °C, respectively. Then, the fabricated tactile sensor is mounted onto hand finger to measure the contact force and temperature during grasping. Results show that the 3D printed tactile sensor has excellent flexibility and durability and can accurately measure the temperature and contact forces, which demonstrate its potential in robotic manipulation applications. Graphical Abstract
Nonentropic Reinforcement in Elastomer Nanocomposites

We use an innovative combination of measurements to study reinforcement in a series of SBR elastomers filled with various amounts of submicrometric precipitated silica. While mechanical measurements give access to the overall response of the nanocomposite material, measurements of the chain segment average orientation induced upon uniaxial stretching give selective access to the response of the elastomer matrix only. Average segment orientation is measured by X-ray scattering. Reinforcement effects are analyzed in terms of the enhancement ratio of the mechanical modulus or induced segmental orientation in a reinforced sample over the corresponding quantity measured in the pure matrix. Cross-link densities are measured independently by NMR to account for possible impact of fillers on the cross-link density. It is demonstrated that in filled materials the orientational enhancement ratio does not decrease significantly as temperature increases, while the mechanical reinforcement ratio decreases as temperatur.