Machine Learning Algorithms and Auditor’s Assessments of the Risks Material Misstatement: Evidence from the Restatement of Listed London Companies

The purpose of this study is to investigate the relationship between machine learning algorithms and auditors assessments of the risks of material misstatement and restatement. Additionally, a focus on the effect of machine learning algorithms (SVM, Naïve Bayes, and K-means) on misstatement and restatement in London companies. The final sample of the study is 304 firm year observations. Which covers the listed firms on the London Stock Exchange and the period from 2018 to 2020. Especially, the firms that restated their financial statements -even just once- during the study period. The results showed a positive significant effect of machine learning techniques (K-means, Naïve Bayes, and SVM) on the intentional misstatements, which means that using machine learning techniques helps in determining the intentional misstatements. The results also showed a negative significant effect of the same techniques (K-means, Naïve Bayes, and SVM) on the restatements, which means that using machine learning techniques helps in avoiding the restatements

Susceptibility of certain wheat varieties to the infestation by Rhyzopertha dominica (F.) and Tribolium confusum (du Val)

Eight Egyptian flour wheat varieties were assessed in order to determine their appropriate level of susceptibility to Rhyzopertha dominica (F.) and Tribolium confusum (du Val). Free choice test for attraction insect adults was used in the first experiment at time interval ranged from 0.125 to 5 days post infestation. At days, results showed that the lowest attracted numbers of R. dominica adults were 5.00 and the highest ones were 22.67 for SAKL8 and SIDS1 varieties, respectively. The varieties can be arranged descendently according to the attracted numbers of R. dominica as follow: SAKL8, SAKL1, BACANORA, DEBEIRA, , GIZA168, GIZA164, SIDS6 and SIDS1. The descending order results were obtained for T. confusum could be the similar. Statistical analysis demoed significant differences between the numbers of the eight varieties. In the second experiment, the numbers of F1 and the duration of offspring of each stage were determined. Based on the Dobie Index (D.I.) for R. dominica, SAKL8, DEBEIRA, BACANORA and SAKL1 were found to be resistant varieties. While the SIDS1 and SIDS6 varieties have a moderate resistant. In the case of T. confusum all varieties showed a degree of resistance, except SAKL8 and SIDS1showed a moderate resistant. The BACANORA cultivar showed the lowest D.I. value in the two tested insect species.  The obtained results can give a better understanding to the stored-grain managers regarding to the prospective differences in wheat susceptibility to R. dominica and T. confusum infestation

SERUM SOLUBLE CD25 IN HEPATOCELLULAR CARCINOMA, SHALL WE BE ABLE TO CHANGE THE NATURAL HISTORY?

Background. Although hepatocellular carcinoma (HCC) is one of the most common malignancy related mortality worldwide, it can be curable if detected in early stages. Emergence of a new marker that can early detect HCC could help in early treatment and therefore ameliorate the outcome.Objective. The aim of the research is to evaluate the performance of serum soluble CD25 (sCD25) in the prediction of early HCC and compare it to α-fetoprotein (AFP).Methods. Serum levels of sCD25 and AFP were measured in three groups of population; HCC group (40 patients), cirrhosis without HCC control group (20 patients) and healthy control group (20 patients). HCC group contained 20 early and 20 late stage patients according to Barcelona Clinic Liver Cancer (BCLC) staging system (stage 0/A and B-D respectively). Levels of both biomarkers were compared in all groups. Predictive yield of both biomarkers for early HCC was evaluated using ROC curve analysis.Results. Level of sCD25 was significantly higher in patients with HCC than in both cirrhotic controls and healthy controls (P<0.0001and 0.013 respectively). For prediction of early HCC in patients with cirrhosis, the optimal sCD25 cut-off level was 7.15 ng/ml with sensitivity and specificity of 90% and 60% respectively (AUC=0.717; P=0.019) while sensitivity and specificity of AFP were 70% and 85% respectively at a cut-off value of 9.85 ng/ml (AUC=0.781; P=0.002) in the same settings.Conclusion. sCD25 seems to be a reliable biomarker for early detection of HCC and therefore could enhance the outcome.

Groundwater resources assessment using integrated geophysical techniques in the southwestern region of Peninsular Malaysia.

Combined geophysical techniques such as multi-electrode resistivity, induced polarization, and borehole geophysical techniques were carried out on volcano-sedimentary rocks in the north of Gemas as part of the groundwater resource’s investigations. The result identifies four resistivity units: the tuffaceous mudstone, tuffaceous sandstone, the tuff bed, and the shale layer. Two types of aquifer systems in terms of storage were identified within the area: one within a fracture system (tuff), which is the leaky area through which vertical flow of groundwater occurs, and an intergranular property of the sandy material of the aquifer which includes sandstone and tuffaceous sandstone. The result also reveals that the aquifer occupies a surface area of about 3,250,555 m2 with a mean depth of 43.71 m and a net volume of 9.798 × 107 m3. From the approximate volume of the porous zone (28 %) and the total aquifer volume, a usable capacity of (274.339 ± 30.177) × 107 m3 of water in the study area can be deduced. This study provides useful information that can be used to develop a much broader understanding of the nature of groundwater potential in the area and their relationship with the local geology

Appropriateness for SARS-CoV-2 vaccination for otolaryngologist and head and neck surgeons in case of pregnancy, breastfeeding, or childbearing potential: Yo-IFOS and CEORL-HNS joint clinical consensus statement

Purpose SARS-CoV-2 vaccines are a key step in fighting the pandemic. Nevertheless, their rapid development did not allow for testing among specific population subgroups such as pregnant and breastfeeding women, or elaborating specific guidelines for healthcare personnel working in high infection risk specialties, such as otolaryngology (ORL). This clinical consensus statement (CCS) aims to offer guidance for SARS-CoV-2 vaccination to this high-risk population based on the best evidence available. Methods A multidisciplinary international panel of 33 specialists judged statements through a two-round modified Delphi method survey. Statements were designed to encompass the following topics: risk of SARS-Cov-2 infection and use of protective equipment in ORL; SARS-Cov-2 infection and vaccines and respective risks for the mother/child dyad; and counseling for SARS-CoV-2 vaccination in pregnant, breastfeeding, or fertile healthcare workers (PBFHW). All ORL PBFHW were considered as the target audience. Results Of the 13 statements, 7 reached consensus or strong consensus, 2 reached no consensus, and 2 reached near-consensus. According to the statements with strong consensus otorhinolaryngologists-head and neck surgeons who are pregnant, breastfeeding, or with childbearing potential should have the opportunity to receive SARS-Cov-2 vaccination. Moreover, personal protective equipment (PPE) should still be used even after the vaccination. Conclusion Until prospective evaluations on these topics are available, ORL-HNS must be considered a high infection risk specialty. While the use of PPE remains pivotal, ORL PBFHW should be allowed access to SARS-CoV-2 vaccination provided they receive up-to-date information

Energy Estimation of Cosmic Rays with the Engineering Radio Array of the Pierre Auger Observatory

The Auger Engineering Radio Array (AERA) is part of the Pierre Auger Observatory and is used to detect the radio emission of cosmic-ray air showers. These observations are compared to the data of the surface detector stations of the Observatory, which provide well-calibrated information on the cosmic-ray energies and arrival directions. The response of the radio stations in the 30 to 80 MHz regime has been thoroughly calibrated to enable the reconstruction of the incoming electric field. For the latter, the energy deposit per area is determined from the radio pulses at each observer position and is interpolated using a two-dimensional function that takes into account signal asymmetries due to interference between the geomagnetic and charge-excess emission components. The spatial integral over the signal distribution gives a direct measurement of the energy transferred from the primary cosmic ray into radio emission in the AERA frequency range. We measure 15.8 MeV of radiation energy for a 1 EeV air shower arriving perpendicularly to the geomagnetic field. This radiation energy -- corrected for geometrical effects -- is used as a cosmic-ray energy estimator. Performing an absolute energy calibration against the surface-detector information, we observe that this radio-energy estimator scales quadratically with the cosmic-ray energy as expected for coherent emission. We find an energy resolution of the radio reconstruction of 22% for the data set and 17% for a high-quality subset containing only events with at least five radio stations with signal.Comment: Replaced with published version. Added journal reference and DO

Measurement of the Radiation Energy in the Radio Signal of Extensive Air Showers as a Universal Estimator of Cosmic-Ray Energy

We measure the energy emitted by extensive air showers in the form of radio emission in the frequency range from 30 to 80 MHz. Exploiting the accurate energy scale of the Pierre Auger Observatory, we obtain a radiation energy of 15.8 \pm 0.7 (stat) \pm 6.7 (sys) MeV for cosmic rays with an energy of 1 EeV arriving perpendicularly to a geomagnetic field of 0.24 G, scaling quadratically with the cosmic-ray energy. A comparison with predictions from state-of-the-art first-principle calculations shows agreement with our measurement. The radiation energy provides direct access to the calorimetric energy in the electromagnetic cascade of extensive air showers. Comparison with our result thus allows the direct calibration of any cosmic-ray radio detector against the well-established energy scale of the Pierre Auger Observatory.Comment: Replaced with published version. Added journal reference and DOI. Supplemental material in the ancillary file

Chemical characterisation and the anti-inflammatory, anti-angiogenic and antibacterial properties of date fruit (Phoenix dactylifera L.)

Ethnopharmacological relevance: Date fruit, Phoenix dactylifera L. has traditionally been used as a medicine in many cultures for the treatment of a range of ailments such as stomach and intestinal disorders, fever, oedema, bronchitis and wound healing. Aim of the review: The present review aims to summarise the traditional use and application of Phoenix dactylifera date fruit in different ethnomedical systems, additionally the botany and phytochemistry are identified. Critical evaluation of in vitro and in vitro studies examining date fruit in relation to anti-inflammatory, anti-angiogenic and antimicrobial activities are outlined. Key Findings: The ethnomedical use of Phoenix dactylifera in the treatment of inflammatory disease has been previously identified and reported. Furthermore, date fruit and date fruit co-products such as date syrup are rich sources of polyphenols, anthocyanins, sterols and carotenoids. In vitro studies have demonstrated that date fruit exhibits antibacterial, anti-inflammatory and anti-angiogenic activity. The recent interest in the identification of the numerous health benefits of dates using in vitro and in vivo studies have confirmed that date fruit and date syrup have beneficial health effects that can be attributed to the presence of natural bioactive compounds. Conclusions: Date fruit and date syrup have therapeutic properties, which have the potential to be beneficial to health. However, more investigations are needed to quantify and validate these effects