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

Magnetically Torqued Thin Accretion Disks

We compute the properties of a geometrically thin, steady accretion disk surrounding a central rotating, magnetized star. The magnetosphere is assumed to entrain the disk over a wide range of radii. The model is simplified in that we adopt two (alternate) ad hoc, but plausible, expressions for the azimuthal component of the magnetic field as a function of radial distance. We find a solution for the angular velocity profile tending to corotation close to the central star, and smoothly matching a Keplerian curve at a radius where the viscous stress vanishes. The value of this ''transition'' radius is nearly the same for both of our adopted B-field models. We then solve analytically for the torques on the central star and for the disk luminosity due to gravity and magnetic torques. When expressed in a dimensionless form, the resulting quantities depend on one parameter alone, the ratio of the transition radius to the corotation radius. For rapid rotators, the accretion disk may be powered mostly by spin-down of the central star. These results are independent of the viscosity prescription in the disk. We also solve for the disk structure for the special case of an optically thick alpha disk. Our results are applicable to a range of astrophysical systems including accreting neutron stars, intermediate polar cataclysmic variables, and T Tauri systems.Comment: 9 sharper figs, updated reference

Of Protocols and Perissodactyls: Building on past experiences for smooth transitions to new projects

During the Late Miocene, significant changes in plant and animal life marked the evolution and spread of grasslands across continents. Fort Hays State University’s Sternberg Museum of Natural History holds an extensive fossil vertebrate collection from the Minimum Quarry, a Kansas locality that has proved important for understanding these biotic shifts. Most fossils from this locality were collected ~35 years ago, with quarrying only resuming in the past few years. Despite the significance of this collection, only 1717 specimens had been curated with ~ 3600 additional fossils needing assessment, curation, and preservation. In 2022, the Sternberg Museum was awarded an Institute for Museum and Library Services grant to address the long-term preservation of this collection. The Minimum Quarry Project (MQP) builds on paleontology collection improvements initiatives that started in 2016 to institute a relational database and advance digitization and data-sharing efforts by the Stenberg Museum. Similarities with previous projects have allowed us to test, update, and build on past efforts to expedite progress towards project goals

Nonextensive Thermostatistical Approach to the Thermoluminescence Decay

In this study, thermoluminescence decay is investigated within Tsallis thermostatistics (TT). We belive that this is the first attempt to handle themoluminescence decay process within TT

Reforma agrária e meio ambiente: a legislação ambiental e o uso de sistemas agroflorestais em assentamentos rurais no Estado de São Paulo.

Ações meramente coercitivas e repressivas não têm sido suficiente para garantir o pleno cumprimento da legislação ambiental por parte dos agricultores, principalmente no tocante às áreas de Reserva Legal e às Áreas de Preservação Permanente. Em que pese a importância ambiental e ecológica de se preservar estas áreas, praticamente inexistem incentivos econômicos ou fiscais para a recuperação e reflorestamento das mesmas. Uma alternativa para contornar o problema pode ser o uso de Sistemas Agro-florestais (SAFs). No presente artigo, busca-se fazer uma revisão quanto ao uso de SAFs na agricultura familiar, particularmente nos assentamentos de reforma agrária no estado de São Paulo, além de uma revisão do aparato legal/normativo envolvendo a questão, o qual tem sofrido recentes alterações no âmbito federal e particularmente no estado. Conclui-se pela existência de oportunidades e tratamento favorável à agricultura familiar neste quadro legal, mas aponta-se a necessidade de mais pesquisas sistemáticas visando conhecer melhor as estratégias e trajetórias dos produtores que já têm buscado o uso dos SAFs como alternativa, argumentando-se que tais estudos devem identificar os gargalos tecnológicos que os produtores têm enfrentado, as motivações e os estímulos ou restrições encontradas, a forma como se relacionam com a política e legislação ambiental vigente e a forma como este aparato legal é interpretado e aplicado pelos órgãos encarregados de formular e gerenciar a política e legislação ambiental. Entende-se que a realização de estudos e pesquisas desta natureza, de forma participativa e com enfoque sistêmico, são fundamentais tanto para se elaborar propostas de melhorias técnicas, como para a qualificação de demandas de P&D e para subsidiar a elaboração de políticas públicas e de normas legais que favoreçam uma relação mais harmônica e sinérgica entre reforma agrária e meio ambiente, conciliando os objetivos de desenvolvimento econômico e inclusão social, com os objetivos de recuperação ambiental da paisagem rural

Comparison of breast sequential and simultaneous integrated boost using the biologically effective dose volume histogram (BEDVH)

Purpose: A method is presented to radiobiologically compare sequential (SEQ) and simultaneously integrated boost (SIB) breast radiotherapy. Methods: The method is based on identically prescribed biologically effective dose (iso-BED) which was achieved by different prescribed doses due to different fractionation schemes. It is performed by converting the calculated three-dimensional dose distribution to the corresponding BED distribution taking into consideration the different number of fractions for generic α/β ratios. A cumulative BED volume histogram (BEDVH) is then derived from the BED distribution and is compared for the two delivery schemes. Ten breast cancer patients (4 right-sided and 6 left-sided) were investigated. Two tangential intensity modulated whole breast beams with two other oblique (with different gantry angles) beams for the boost volume were used. The boost and the breast target volumes with either α/β = 10 or 3 Gy, and ipsi-lateral and contra-lateral lungs, heart, and contra-lateral breast as organs at risk (OARs) with α/β = 3 Gy were compared. Results: Based on the BEDVH comparisons, the use of SIB reduced the biological breast mean dose by about 3%, the ipsi-lateral lung and heart by about 10%, and contra-lateral breast and lung by about 7%. Conclusion: BED based comparisons should always be used in comparing plans that have different fraction sizes. SIB schemes are dosimetrically more advantageous than SEQ in breast target volume and OARs for equal prescribed BEDs for breast and boost

Socio-cultural determinants and impact of HIV infection in the Sudan

Background: Sudan, among the Subsaharan African countries has a low prevalence of HIV infection particularly in the North of the predominantly Muslim population. The peace agreement (2005) which stopped the civil war in the South opened the boarders with the HIV-high prevalence countries of Central and West Africa. This is expected to increase the transmission of HIV in the whole of Sudan. Methods and results: The present study interviewed 635 HIV positive individuals reporting for testing in three voluntary counseling and treatment (VCT) centres in Khartoum. Socio-cultural determinants of the infection showed that the young adults less than 50 years constitute 66.1% of all infected, with 60% males, 40% females and majority 64.9% are either illiterate or had minimum level of education. 61% of them were Muslims and 39% were Christians or non believers, 50.1% were married. The quality of life changed in 89% of individuals.Conclusion: It is concluded that the infection with HIV in Sudan may increase and health education messages need to be tailored according to the sociocultural determinants of the infection in a multicultural, multi-religious country like the Sudan. Muslims will not be protected against HIV infection unless they adhere to the code of Islam.Keywords: human immuno-deficiency virus, Muslims, Subsahara

Antibacterial and cytotoxic properties of isoprenoids from the red sea soft coral, Lobophytum sp

Purpose: To evaluate the antibacterial and cytotoxic activities of the secondary metabolites of Lobophytum sp.Methods: Maceration with methanol: chloroform (1:1) was applied to extract the coral material. Chromatographic and spectroscopic techniques were employed for fractionation, isolation and elucidation of pure compounds. Antibacterial activities were performed by well diffusion method against three Gram-positive and four Gram-negative bacteria. Brine shrimp lethality test was employed to predict toxicity, while antitumor activity were tested by 3-(4, 5-dimethylthiazol-2-yl)-2, 5- diphenyltetrazolium bromide (MTT) method against Ehrlich carcinoma cells.Results: Four sesquiterpenes, one cembranoid type diterpenes and two steroids were isolated. 1 exhibited significant antibacterial activity against four tested bacteria (P. aeruginosa, S. aureus, S. epidermis, and S. pneumonia) with MIC value of 15 μg/mL. Moreover, 1 showed high diameter zone of inhibition ranging from 16 - 18 mm against test bacteria. Compounds 4 and 5 displayed moderate antibacterial activity against all test bacteria with inhibition zone diameter (IZD) ranging from 11 – 15 mm and MIC values of 30 μg/mL. 2, 3, 6 and 7 exhibited weak antibacterial activity (IZD, 7 - 11 mm; MIC ≥ 30 μg/mL). In addition, only diterpene compound (4) showed high toxicity against A. Salina and antitumor activity against Erhlich carcinoma cells with the LD50 of 25 and 50 μg/mL, respectively.Conclusion: This study reveals the strong antibacterial activity of sesquiterpene alismol (1) and the potential antibacterial and antitumor activity of cembranoid type diterpene, cembrene A (4).Keywords: Soft coral, Lobophytum sp., Red Sea, Antibacterial, Cytotoxicity, Sesquiterpene Alismol, Cembranoid, Diterpene, Cembren