jimnoneill/paper-to-field-training huggingface dataset:
The auditing profession in the Netherlands: from Limperg’s principles to detailed rules

Field: Business, Management and Accounting (Social Sciences)

The auditing profession in the Netherlands started up at the end of the nineteenth century, with the appearance of the modern company and the separation between ownership and control. Resulting agency problems led to a major bookkeeping scandal in 1876. The management of a Rotterdam-based company called Pincoffs had forced two bookkeepers to falsify the company accounts. Instead of a loss of eight million Dutch guilders, Pincoffs reported a profit of two million guilders. However, when the company was not able to finance its current operations, the fraud was discovered. This created a need for an independent financial expert to verify the financial reports of management on behalf of the shareholders. Accordingly, in 1879 the first independent external accountant was appointed by the Nieuwe Afrikaansche Handelsvennootschap. The birth of the accounting profession was a fact. As such, the origin of the audit profession can be seen as consistent with the ideas of agency theory. In the years that followed, accountants tried to organize the profession and in 1895 established the first professional body of accountants, called Nederlands Instituut Van Accountants (NIVA). Thereafter, several other professional bodies of accountants were established, but most of them disappeared after mergers.1 This process eventually led to a situation (from 1938 on) where there were four professional bodies of accountants in the Netherlands: NIVA, Vereniging van Academisch Gevormde Accountants (VAGA), Nederlandse Unie van Accountants, and Nederlandse Broederschap van Accountants. In 1967, these four professional bodies merged into the Dutch Institute of Registered Auditors (Nederlands Instituut van Registeraccountants, or NIVRA).2 In this year the accounting profession was regulated by the 1962 Act on Registered Auditors, and the statutory auditor was officially created.3According to this act, only members of NIVRA, called Registered Auditors, were granted the right to conduct statutory audits. Furthermore, the professional body NIVRA was charged with regulating the auditing profession. They became responsible for the education and licensing of statutory auditors and the issuance of auditing standards as authorative guidance for their members. In 1993, after the implementation of the Eighth EU Directive, members of the Dutch Association of
sharecropping

Field: Economics, Econometrics and Finance (Social Sciences)

Sharecropping is a form of land tenancy, in which the landlord allows the tenant to use his land, in return for a stipulated fraction of the output (the ‘share’). It is an institutional arrangement which has prevailed in many parts of the world. Though today sharecropping is most commonly found in l.d.c.’s, sharecropping arrangements exist even in more advanced countries (such as the United States).
Customers' purchase intention of new product from Umarie Company / Anis Suhaila Ahmad Sufian

Field: Business, Management and Accounting (Social Sciences)

In the business field, marketing and sales department is the most important when the company want to promote their product and also to give an awareness about their product and also they brand. Promotion and marketing is vital to the new product in the market because the company should influence the customer about their product. In general, customer is a party that receives or consumer of product either in a goods or services and they also has the ability to choose between different product and suppliers (customer definition, 2018). To ensure the customer purchase our product they will make sure the price is equal with the product quality, branding and benefit they will get.
MAGNETIC PHASE TRANSITIONS AND SCALING OF CRITICAL POINT IN MULTILAYER SYSTEMS

Field: Physics and Astronomy (Physical Sciences)

General mean-field theory for magnetic phase transitions in layered structures is formulated. The spin-reorientation transition is addressed for the single-film and double-film systems. The competition between different anisotropies through the exchange coupling is analyzed. The Curie temperature in ferromagnetic superlattice is derived and its dependence on the sublattice thickness is discussed.
Hardening of the ferroelectric soft mode in SrTiO3 thin films

Field: Physics and Astronomy (Physical Sciences)

We have studied the origin of soft-mode hardening in SrTiO3 thin films using broadband terahertz time-domain spectroscopy. We measured the dielectric dispersions in the terahertz region of as-deposited, O2 annealed, and high-temperature annealed SrTiO3 thin films deposited on MgO and La0.3Sr0.7Al0.65Ta0.35O3 substrates. The results show that the ferroelectric soft mode softens dramatically by the high-temperature annealing. We also measure x-ray diffractions and atomic force microscope images and conclude that the hardening of the ferroelectric soft mode in the thin films is determined by the grain size of each crystalline domain which is enlarged by the high-temperature annealing due to remelting.
Influence of land use patterns on soil organic carbon decomposition and carbon pools in karst areas of Guilin, China

Field: Environmental Science (Physical Sciences)

Organic carbon pools and soil organic carbon (SOC) decomposition are critical parts of the global carbon cycle. Now accurate estimation of the organic carbon pools and SOC decomposition of different land use types are extremely important for the government to establish appropriate policy for land use and to solve the severe issue of the global warming. On the basis of the three-pool first-order theory, we studied the influence of land use change on soil carbon pool in the typical karst area, Maocun, Guilin. The result showed that the total SOC contents of the cultivated land, the shrub, the orchard and the forest land were 15.41-20.10, 13.07-31.16, 9.38-14.74 and 30.82-37.52 g/kg respectively. Ca pool of SOC is 1.01%-2.46%, with an average MRT of 25 days and Cs pool contents 12.81-45.79% of SOC, with an average MRT of 10 years. The Cr pool comprised of 52.63-85.47% SOC. At the very beginning, SOC decomposes relatively quickly, however, the speed of SOC decomposition begins to slow down at late stage. Furthermore, our study also indicate that of the four types of land use, the SOC of the shrub and the cultivated land is stable and the cultivated land has the potential to be a large carbon sink.
Inclusive Leadership towards Employee Performance In-Role and Extra-Role with Work Engagement as a Mediation

Field: Business, Management and Accounting (Social Sciences)

This research investigates the relationship between inclusive leadership and work engagement in civil servants in Central Kalimantan. In addition, this research explores the influence of the mediating role of work engagement on inclusive leadership and in-role performance and out-of-role performance. In February 2024, a total of 128 employees in government offices were surveyed with the Work Engagement Scale, Inclusive Leadership Scale, and Performance Scale outside and inside the employee's role. Using PLS (Partial Least Square) testing, a component or variant-based SEM structural equation model to test research hypotheses. The research results found that inclusive leadership was directly able to increase work engagement, employee performance within the role and employee performance outside the role. The uniqueness of this research is testing the mediating effect of work engagement using the upsilon (v) mediation effect method, and using the concept of OCB which is divided into in-role performance and out-of-role performance.
Assessing Preventive Health Behaviors from COVID-19 Based on the Health Belief Model (HBM) among People in Golestan Province: A Cross-Sectional Study in Northern Iran

Field: Health Professions (Health Sciences)

Abstract Background: COVID-19 is a new viral disease that has caused a pandemic in the world. Due to the lack of vaccines and definitive treatment, preventive behaviors are the only way to overcome the disease. Therefore, the present study aimed to determine the preventive behaviors from the disease based on constructs of the health belief model. Methods: In the present cross-sectional study during March 11 to 16, 2019, 750 individuals in Golestan province of Iran were included in the study using the convenience sampling and they completed the questionnaires through cyberspace. Factor scores were calculated using the confirmatory factor analysis. The effects of different factors were separately investigated using the univariate analyses, including students sample t-test, ANOVA, and simple linear regression. Finally, the effective factors were examined by the multiple regression analysis at a significant level of 0.05 and through Mplus 7 and SPSS 16. Results: The participants' mean age was 33.9±9.45 years; and 57.1% of them had associate and bachelor's degrees. Multiple regression indicated that the mean score of preventive behavior from COVID-19 was higher in women than men, and greater in urban dwellers than rural dwellers. Furthermore, one unit increase in the standard deviation of factor scores of self-efficacy and perceived benefits increased the scores of preventive behavior from COVID-19 by 0.22 and 0.17 units respectively. On the contrary, one unit increase in the standard deviation of factor score of perceived barriers and fatalistic beliefs decreased the scores of the preventive behavior from COVID-19 by 0.36 and 0.19 units respectively. Conclusion: Results of the present study indicated that female gender, perceived barriers, perceived self-efficacy, fatalistic beliefs, perceived interests, and living in city had the greatest preventive behaviors from COVID-19 respectively. Preventive interventions were necessary among men and villagers.
Assessment of Serum and Tissue YKL-40 in Egyptian Psoriasis Vulgaris Patients versus Controls

Field: Medicine (Health Sciences)

Abstract Background Psoriasis is an inflammatory, papulosquamous disease of the skin. Serum YKL-40 is a useful biomarker of inflammation in psoriasis as well as other inflammatory diseases. Objectives To compare the levels of serum and tissue YKL-40 as a reliable biomarker of inflammation in psoriasis vulgaris patients versus controls. Patients and methods We performed a case-control study in 30 Egyptian patients with psoriasis vulgaris and 30 controls. Cases and controls were selected excluding pregnant females, individuals with any malignancies, patients who received systemic treatment for psoriasis for 1 month prior to their inclusion in the study and patients who received topical treatment for psoriasis 2 weeks prior to their inclusion in the study. The serum & tissue levels of YKL-40 were measured using ELISA technique. Results Both the serum and tissue levels of YKL-40 were elevated in psoriasis patients when compared with controls (p &lt; 0.01). These levels correlated highly with PASI score; both serum and tissue YKl-40 levels were significantly higher in patients with moderate psoriasis as compared with those with mild psoriasis. On the other hand, there was no statistical correlation between the serum and tissue levels of YKL-40 and age, BMI or disease duration. Conclusion The significant elevation in serum and tissue levels of YKl-40 in psoriatic patients when compared with healthy controls validates the marker in question as a reliable biomarker of inflammation in psoriasis vulgaris patients.
Triticum sp., TRI 20674

Field: Agricultural and Biological Sciences (Life Sciences)

PGRFA accession of IPK Gatersleben Plant Genetic Resource Taxon: Triticum sp. Accession number: TRI 20674 Conserved by: DEU146 Acquisition: 2003-08-28 Origin country: TUR Biological status: Traditional cultivar/landrace MLS status: Included AEGIS status: Included Historic: No
A Doctor's Guide to Foundation Models

Field: Health Professions (Health Sciences)

The rapid advancement of artificial intelligence (AI) has led to the emergence of foundation models as powerful tools for various applications, including healthcare. These large-scale machine learning models, such as GPT and LLaMA have demonstrated potential for improving patient outcomes and transforming medical practice. However, healthcare professionals without a background in data science may find it challenging to understand and utilize these models effectively. This paper aims to provide an accessible introduction to foundation models for healthcare professionals, discussing their core concepts, relevant applications in healthcare, ethical considerations, challenges, and future directions. By offering a comprehensive overview of foundation models, I hope to foster a more informed and collaborative future between healthcare professionals and data scientists, ultimately driving better patient care and medical advancements.
Nucleostemin gene silencing by siRNA and growth inhibition, cell cycle arrest, and apoptosis induction of K562 leukemia cell line

Field: Biochemistry, Genetics and Molecular Biology (Life Sciences)

Background: Nucleostemin plays a critical role in controlling proliferation and self-renewal of stem cells and cancer cells. Thus, inhibition of nucleostemin expression could be a potent therapeutic approach in cancer treatment. In the present study, the effects of nucleostemin gene silencing in K562 cell line were studied. Materials and Methods: In this experimental study, after transfecting NS-specific siRNA into K562 cells, changes in nucleostemin gene expression pattern were determined by semi-quantitative reverse transcription polymerase chain reaction (RT-PCR). Trypan blue exclusion test, MTT assay, and fluorescent microscopy were used to evaluate the growth inhibition and apoptosis of K562 cells, respectively. Flow-cytometery was utilized for evaluating the effects of nucleostemin gene silencing on cell cycle. Results: The results showed the high expression of nucleostemin gene in K562 cells. NSsiRNA transfection into K562 cells at 200 nM inhibited the nucleostemin mRNA level up to 55% after 48 hours when compared to corresponding control cells. Forty eight hours after transfection, the cell growth decreased up to 33.7%. In addition, the silencing of nucleostemin induced G1 cell cycle arrest. Furthermore, fluorescent microscopy assays indicated that apoptosis occurred 48 hours after silencing nucleostemin gene expression. Conclusion: Noticing the potent growth inhibitory and apoptotic effects of nucleostemin siRNA in human myeloid leukemia K562 cells, silencing this gene can be a potential target for inhibiting K562 cells as the stem cell model of chronic myeloid leukemia.
Laporan kerja praktek di PT. Indofood Sukses Makmur Tbk. Bogasari Flour Mill Surabaya

Field: Engineering (Physical Sciences)

PT. Indofood Sukses Makmur Tbk. Bogasari Flour Mills merupakan perusahaan yang bergerak dibidang manufaktur. Perusahaan ini berdiri sejak tahun 1970. Produk utama yang diproduksi oleh PT. Indofood Sukses Makmur Tbk. Bogasari Flour Mills adalah tepung terigu. Secara garis besar proses produksi tepung terigu yaitu; cleaning, milling, sifting, dan packing. Performance sebuah mesin sangat mempengaruhi hasil produksi, sehinggah pada penelitian ini dilakukan analisa terhadap mean time to failure (MTTF) perawatan mesin sifter dan filter. Dari hasil Analisa didapatkan interval waktu perawatan yang dapat dilakukan untuk mesin sifter dan filter agar mesin dapat berproduksi secara maksimal.
Indonesia's democratic stagnation: anti-reformist elites and resilient civil society

Field: Social Sciences (Social Sciences)

As Egypt and Tunisia begin difficult democratic transitions, comparative political scientists have pointed to the world's largest Muslim nation, Indonesia, as a role model. Seen as a stand-out exception from the global recession of democracy in the pre-2011 period, Indonesia has been praised as an example of a stable post-authoritarian polity. But a closer look at Indonesia's record in recent years reveals that its democratization is stagnating. As this article demonstrates, there have been several attempts to roll back reforms introduced in the late 1990s and early 2000s. While not all of these attempts have been successful, Indonesia's democratic consolidation is now frozen at 2005-2006 levels. However, the reason for this democratic stasis, the article argues, is not related to Diamond's notion of societal dissatisfaction with bad post-authoritarian governance. Opinion polls clearly show continued support for democracy despite citizen disgruntlement over the effectiveness of governance. Instead, I contend that anti-reformist elites are the main forces behind the attempted roll back, with civil society emerging as democracy's most important defender. This insight, in turn, questions the wisdom of the decision by foreign development agencies - in Indonesia, but other countries as well - to reduce their support for non-governmental organizations and instead intensify their cooperation with government.
A PITFALL IN THE INTERPRETATION OF INTESTINAL METAPLASIA OF THE STOMACH

Field: Medicine (Health Sciences)

Four cases having vacuolated gastric (pyloric) cells resembling the goblet cells of intestinal metaplasia are presented. Contrary to goblet cells of intestinal metaplasia, the vacuolated pyloric cells in the four cases herein reported were negative for mucus stains. Although the nature of these mucus‐free vacuolated gastric cells remains obscure, their occurrence should be considered in studies of intestinal metaplasia of the stomach.
Detection of HPV E6/E7 mRNA Transcript in High-grade Cervical Lesion: An Evaluation of Diagnostic Accuracy

Field: Medicine (Health Sciences)

OBJECTIVE To evaluate the diagnostic accuracy of HPV E6/E7 mRNA detection in high-grade cervical lesion.METHODS Sixty-five women were enrolled and their cervical squamous cell specimens were collected for detecting the transcription of HPV E6/E7 mRNA by PreTectTM HPV-Proofer,and the diagnostic accuracy of HPV E6/E7 mRNA detection in high-grade cervical lesion atypical squamous cells high grade(≥ASC-H) could not exclude high-grade squamous intraepithelial lesion(HSIL) was analyzed using liquid based cytology(LBC) result as standard.RESULTS 28.6% women were positive for HPV E6/E7 mRNA transcript in ASC-H group and 63.6% women were positive for HPV E6/E7 mRNA transcript in ≥ASC-H group,there was significant difference between them(χ2=5.71,P0.05).The sensitivity and specificity were 63.6% and 77.8%,respectively.CONCLUSIONS There is significant correlation between HPV E6/E7 mRNA transcript and high-grade cervical lesion.The detection of HPV E6/E7 mRNA transcript has potential value in cervical cancer screening.
Probiotic Therapy to Prevent Pouchitis Onset

Field: Medicine (Health Sciences)

Gionchetti, Paolo M.D.1; Rizzello, Fernando M.D.1; Poggioli, Gilberto M.D.1; Morselli, Claudia M.D.1; Lammers, Karen M. M.D.1; Campieri, Massimo M.D.1 Author Information
Differential Responses of Common Bean, (Phaseolus vulgaris L.) to the Interactive Effects of Ascorbic Acid and Trichoderma harzianum under Salinity Stress

Field: Agricultural and Biological Sciences (Life Sciences)

Plants undergo various biotic and abiotic stresses during their life cycle among many abiotic stresses, drought, heavy metal, and oxidative stress, salinity is the most typical abiotic stress and also plays a vital role as a growth-limiting factor for most nonhalophytic plants which impaired physiological and biochemical processes that has a direct impact on the yield and productivity of crops (Mahajan and Tuteja, 2005, Arzani and Ashraf, 2016, Ma et al., 2020and Hafeez et al., 2021).The ability to tolerate salinity differs among plant species and ultimately affects many aspects of plant metabolism (Munns and Tester 2008).Many studies have shown that salinity stress reduced plant growth, leaf area, fresh and dry weights of the shoot system (Taffouo et al., 2010, Helaly et
Innovative approaches to vector control: integrating genomic, biological, and chemical strategies

Field: Immunology and Microbiology (Life Sciences)

Introduction: Vector-borne diseases (VBDs) remain a significant global public health challenge, disproportionately affecting low- and middle-income countries. Traditional vector control methods, particularly chemical insecticides, face increasing limitations due to the rapid evolution of resistance and environmental concerns. Materials and methods: This review explores recent advancements in vector control, focusing on the integration of genomic, biological, and chemical strategies as innovative solutions to address these challenges. These methods include genomic tools such as CRISPR/Cas9-mediated systems, biological interventions like Wolbachia-based strategies and sterile insect techniques (SIT), and chemical innovations involving insecticides with novel modes of action and advanced delivery systems. Results: Genomic strategies like CRISPR/Cas9 gene drives show significant potential for precisely targeting vector reproduction and pathogen spread but face ecological and ethical hurdles to widespread use. Successful biological interventions, such as Wolbachia and SIT, have proven effective in reducing vector populations, yet they demand strong community involvement and ongoing funding for scalability. Additionally, innovative chemical solutions, including new insecticides and delivery methods, tackle resistance issues while reducing environmental harm, with techniques like microencapsulation and synergists improving sustainability. Discussion: This review highlights the importance of Integrated Vector Management (IVM) frameworks that combine genomic, biological, and chemical strategies. These integrated approaches maximize synergies while mitigating the limitations of individual methods. Key findings emphasize the potential of integrated approaches to achieve sustainable reductions in vector populations and disease transmission. However, significant challenges remain, including the need for standardized protocols, long-term effectiveness data, and considerations of ecological risks and climate change impacts.
iPTF Search for an Optical Counterpart to Gravitational Wave Trigger GW150914

Field: Physics and Astronomy (Physical Sciences)

The intermediate Palomar Transient Factory (iPTF) autonomously responded to and promptly tiled the error region of the first gravitational wave event GW150914 to search for an optical counterpart. Only a small fraction of the total localized region was immediately visible in the Northern night sky, due both to sun-angle and elevation constraints. Here, we report on the transient candidates identified and rapid follow-up undertaken to determine the nature of each candidate. Even in the small area imaged of 126 sq deg, after extensive filtering, 8 candidates were deemed worthy of additional follow-up. Within two hours, all 8 were spectroscopically classified by the Keck II telescope. Curiously, even though such events are rare, one of our candidates was a superluminous supernova. We obtained radio data with the Jansky Very Large Array and X-ray follow-up with the Swift satellite for this transient. None of our candidates appear to be associated with the gravitational wave trigger, which is unsurprising given that GW150914 came from the merger of two stellar-mass black holes. This end-to-end discovery and follow-up campaign bodes well for future searches in this post-detection era of gravitational waves.