Miracle-dz/UniFAR-FTUs huggingface dataset:
Feasibility of Transformation to Accrual Basis of Accounting in the Public Sector: Kingdom of Bahrain Context

This study aims to identify the benefits and difficulties related to the transformation in the Kingdom of Bahrain public sector financial reporting, ranging from the current modified cash basis accounting to the full accrual basis required by the International Public Sector Accounting Standards (IPSAS) as a benchmark for reporting. The developed world has so far, to some extent, successfully implemented the transformation as researches have highlighted difficulties encountered the implementation process. However, there is a severe lack of such transformation related studies in the developing countries. Thus, this study aims to examine the benefits and difficulties related to the transformation, in the Kingdom of Bahrain public sector financial reporting. The study adopted questionnaire based survey methodology which was distributed to public sector employees in a number of ministries and government agencies in the Kingdom of Bahrain. Then descriptive analysis and crosstab analysis was applied to answer the research question. Crosstab analysis of the responses indicated that the transformation could have several benefits such as more effective cost management, better financial accountability, improved decision making and better performance measurements, yet the achievement of these benefits could be hindered by the existence of some implementation problems, such as lack of employees knowledge about accrual basis and difficulties with valuing fixed assets including infrastructure and heritage assets.Generalizability of the findings could be limited to the sample studied and then the replication of the study could reinforce the results. Interviews with a selection of survey respondents were not conducted a matter which could provide more in-depth interpretation of the questionnaire. The study found that policy makers in the Kingdom of Bahrain consider the possibility of adopting a more refined modified cash basis of accounting which could lead to the desired outcome of an improved financial reporting by the public sector instead of the transformation to full accrual basis of accounting. The paper concluded with having this study pioneer in examining the benefits and difficulties of transformation to the full accrual basis of accounting in the Kingdom of Bahrain.
A General Upper Bound for the Satisfiability Threshold of Random r-SAT Formulae

Experiments on solvingr-SAT random formulae have provided evidence of a satisfiability threshold phenomenon with respect to the ratio of the number of clauses to the number of variables of formulae. Presently, only the threshold of 2-SAT formulae has been proved to exist and has been computed to be equal to 1. For 3-SAT formulae and more generally forr-SAT formulae, lower and upper bounds of the threshold have been established. The best established bounds concern 3-SAT. For an observed threshold of about 4.25, the best lower bound is 3.003 and the best upper bound 4.76. In this paper we establish a general upper bound of the threshold forr-SAT formulae giving a value for 3-SAT of 4.64, significantly improving the previous best upper bound. For this we have defined a more restrictive structure than a satisfying truth assignment for characterizing the satisfiability of a SAT formula which we have called negatively prime solution (NPS). By merely applying the first moment method to negatively prime solutions of a randomr-SAT formula we obtain our bound.
The timing of sequences of saccades in visual search

According to the LATER model (linear approach to thresholds with ergodic rate), the latency of a single saccade in response to target appearance can be understood as a decision process, which is subject to (i) variations in the rate of (visual) information processing; and (ii) the threshold for the decision. We tested whether the LATER model can also be applied to the sequences of saccades in a multiple fixation search, during which latencies of second and subsequent saccades are typically shorter than that of the initial saccade. We found that the distributions of the reciprocal latencies for later saccades, unlike those of the first saccade, are highly asymmetrical, much like a gamma distribution. This suggests that the normal distribution of the rate r, which the LATER model assumes, is not appropriate to describe the rate distributions of subsequent saccades in a scanning sequence. By contrast, the gamma distribution is also appropriate to describe the distribution of reciprocal latencies for the first saccade. The change of the gamma distribution parameters as a function of the ordinal number of the saccade suggests a lowering of the threshold for second and later saccades, as well as a reduction in the number of target elements analysed.
Recombinant protein expression and purification: A comprehensive review of affinity tags and microbial applications

Protein fusion tags are indispensible tools used to improve recombinant protein expression yields, enable protein purification, and accelerate the characterization of protein structure and function. Solubility‐enhancing tags, genetically engineered epitopes, and recombinant endoproteases have resulted in a versatile array of combinatorial elements that facilitate protein detection and purification in microbial hosts. In this comprehensive review, we evaluate the most frequently used solubility‐enhancing and affinity tags. Furthermore, we provide summaries of well‐characterized purification strategies that have been used to increase product yields and have widespread application in many areas of biotechnology including drug discovery, therapeutics, and pharmacology. This review serves as an excellent literature reference for those working on protein fusion tags.
Real earnings management and corporate governance: a study of Latin America

Abstract This article analyses the impact of ownership structure features and institutional settings on real activities manipulation. The analysis is based on a sample of listed companies in the underexplored Latin American market for the period of 2004–2016. Panel-data-based G.M. M. System Estimation is used in the empirical analysis. The results confirm that the monitoring role of the majority owner is crucial in mitigating managerial opportunistic behaviour. Here, opportunistic behaviour refers to engaging in real activities manipulation that reduces the informative content of financial statements. However, analysis of insider ownership revealed that managers had a negative impact on transparency. We observed that as insider ownership increases, managers engage more actively in real earnings management. We also find that the institutional ownership and the quality of the regulatory system proved to be effective mechanisms in reducing real activities manipulation.
Use of credit and arrears on debt among low‐income families in the United Kingdom

Household accumulation of debt and arrears on debt, especially among low-income families, is an extremely topical issue in the UK media and in policy circles. This paper utilises data from the UK's Survey of Low Income Families in order to examine use of credit, and default and arrears, among low-income families with children. It shows how credit use and accumulation of arrears differ between single parents and couples with children, and also between homeowners and renters. It also briefly examines the persistence of arrears on specific forms of credit using the panel element of the data-set, now named the Families and Children Survey.
Epoch extraction from linear prediction residual for identification of closed glottis interval

In voiced speech analysis epochal information is useful in accurate estimation of pitch periods and the frequency response of the vocal tract system. Ideally, linear prediction (LP) residual should give impulses at epochs. However, there are often ambiguities in the direct use of LP residual since samples of either polarity occur around epochs. Further, since the digital inverse filter does not compensate the phase response of the vocal tract system exactly, there is an uncertainty in the estimated epoch position. In this paper we present an interpretation of LP residual by considering the effect of the following factors: 1) the shape of glottal pulses, 2) inaccurate estimation of formants and bandwidths, 3) phase angles of formants at the instants of excitation, and 4) zeros in the vocal tract system. A method for the unambiguous identification of epochs from LP residual is then presented. The accuracy of the method is tested by comparing the results with the epochs obtained from the estimated glottal pulse shapes for several vowel segments. The method is used to identify the closed glottis interval for the estimation of the true frequency response of the vocal tract system.
A Critical Review of Human Resource Competency Model: Evolvement in Required Competencies for Human

The twenty-first century witnessed the development of human resource (HR) competency model in some regions. Many scholars in the human resource management (HRM) field have conducted a range of research regarding the competency model of human resource professionals. As a result, the purpose of this research is to review and synthesis literature on human resource competencies and analyze changes in required competencies of human resource professionals. The research discussed evolvement in HR competency model in the HRM literature. The findings reflected the changes of required HR competencies from functional HR competencies to HR competencies related to more strategic roles. This research is a review of HR competency literature and an attempt to shed some additional light on the field of competency model in general and HR competency model in specific, especially research in emerging countries. Implications from this research and suggestions for future research directions were discussed.
The training of verb production in Broca's aphasia: A multiple‐baseline across‐behaviours study

Background: Verb production is often impaired in Broca's aphasia: Action naming is more affected than object naming and in spontaneous speech the number and/or diversity of lexical verbs is low. Because verbs play a pivotal role in the sentence, these verb problems have a serious impact on the communicative contents of speech in daily life. This project has financially been supported by grants from the Beatrixoord Foundation (Stichting Beatrixoord Noord‐Nederland) and the Dutch Aphasia Foundation (Stichting Afasie Nederland). The authors would like to thank Audrey Holland, Dirk‐Bart den Ouden, and Sharon Parry for their comments on an earlier version of the paper. Aims: The purpose of this study was to increase the informational content of spontaneous speech in two individuals with Broca's aphasia by training them in verb production. Methods & Procedures: Verb production was trained at the sentence level, using the treatment programme Verb Production at the Word and Sentence Level (Bastiaanse, Jonkers, Quak, & Varela, 1997). Six baseline sessions were planned, followed by a training programme to learn infinitives, finite verbs, and sentence construction in one participant and finite verbs, infinitives, and sentences in the other. The participants were tested each week for progress on infinitives and finite verbs not in the programme and an unrelated test. Pre‐treatment and post‐treatment (directly after and 3 months after treatment stopped) the Aachen Aphasia Test (AAT) and the Amsterdam‐Nijmegen Everyday Language Test (ANELT) were administered and spontaneous speech was elicited and analysed with respect to verbs, nouns, and utterance length. Outcomes & Results: Both participants improved significantly on the production of untrained finite verbs. No improvement was made on the untrained infinitives. There was also significant improvement on related subtests of the AAT, but no improvement on unrelated subtests. Both also showed a significant improvement on verb production in spontaneous speech and in verbal communication, as measured on the ANELT. Conclusions. The treatment programme has been shown to be an effective tool for training participants in verb production. The most important criteria for relevant treatment were met: generalisation to spontaneous speech and improvement in verbal communication.
Aerobic bacteriological profile of urinary tract infections in a tertiary care hospital

Urinary tract infections (UTIs) are among the most common bacterial infections and account for a significant part of the workload in clinical microbiology laboratories (Micheal et al., 2004). Urinary tract infection (UTI) is one of the most important causes of morbidity in the general population, and is the second most common cause of hospital visits (Das et al., 2006). It has been estimated that globally symptomatic UTIs result in as many as 7 million visits to outpatient clinics, 1 million visits to emergency departments, and 100,000 hospitalizations annually (Razak et al., 2012). Enteric bacteria (in particular, Escherichia coli) remain the most frequent cause of UTIs, although the distribution of pathogens that cause UTIs is changing (Micheal et al., 2004). The common etiologic agents of ISSN: 2319-7706 Volume 3 Number 3 (2014) pp. 120-125 http://www.ijcmas. com
The Relation between Internal Forecasting, Misreporting and the Importance of Meeting Performance Benchmarks

We examine the relation between the importance for firms to meet external performance benchmarks and the role of internal forecasting and misreporting for increasing the likelihood of meeting benchmarks. Drawing on survey data from financial managers of investment centers, we hypothesize and find that the importance of meeting benchmarks is positively associated with the sophistication of firms’ internal forecasting, and misreporting. We next examine the relation between internal forecasting and misreporting, and find that one standard deviation increase in the sophistication of internal forecasting is associated with a 30% decrease in misreporting. The results suggest that firms with more sophisticated internal forecasting engage in less end-of-year misreporting. We contribute to the literature by studying attributes of firms’ internal forecasting as part of firms’ internal information environment. The paper especially speaks to the planning and coordination role of budgeting and forecasting, as opposed to the relatively more extensively studied evaluation and incentive role.
Peritoneal Tuberculosis

In a total of 8,400 laparoscopies performed over a period of 16 years, 42 cases of tuberculous peritonitis (0.5%) were diagnosed. Free ascites with multiple yellowish-white nodules in the peritoneum, thickening and hyperemia and retraction of the greater omentum were found in 35 cases. Ascites with multiple adhesions in the peritoneum was observed in 4 cases, and peritoneal thickening and adhesions of the viscera without ascites were observed in only 3 cases. Tuberculous peritonitis was found to be associated with genital tuberculosis in 3 women, with hepatic tuberculosis in 2 cases, and with renal and hepatic tuberculosis in 1 case. Laparoscopic diagnosis was confirmed by intralaparoscopic biopsy in all cases.
Intervention during labor: risk factors associated with complete tear of the anal sphincter

Among 41,200 consecutive deliveries there were 152 cases of complete tear of the anal sphincter (complete tear). In a case‐control design, the association between interventions during labor (forceps, vacuum extraction, use of oxytocin and prostaglandins and mediolateral episiotomy) and complete tear, were evaluated by confounder control using multiple logistic regression analysis. Controls chosen were the patients delivering just before and after the index patient with complete tear.
Experimental transmission of yellow fever by Central American species of Haemagogus and Sabethes chloropterus.

Summary Successful transmission from monkey to monkey of a strain of yellow fever virus isolated in Trinidad was obtained with the following Middle American Haemagogus: H. m. mesodentatus, H. m. gorgasi and H. equinus. All the above mentioned species as well as H. lucifer and H. spegazzinii falco were found by intracerebral mouse inoculation to harbor yellow fever virus from one to four weeks after the infective meal. No virus was isolated from mice injected with pools of S. chloropterus even though the species transmitted the virus by bite from monkey to monkey on one occasion.
Investigation of Helicobacter pylori infection in &bgr;-thalassaemia major patients with recurrent abdominal pain

Background Recurrent abdominal pain (RAP) affects many children, especially those affected by &bgr;-thalassaemia major. The role of Helicobacter pylori is still unclear in children with RAP. Objectives The aim of the present study was the comparison of &bgr;-thalassaemia major patients and normal controls with RAP in H. pylori infection. The factors influencing H. pylori prevalence were also investigated. Methods A series of 50 &bgr;-thalassaemia major cases (30 female, 20 male; aged 6–25 years) and 50 age-matched and sex-matched controls, both presenting with RAP, were recruited during a period of 18 months. The study participants were obtained through a multistage random sampling method among those that met Apley's criteria. All the patients and controls had undergone diagnostic oesophagogastroduodenoscopy with biopsy. H. pylori infection was confirmed by two histopathological examinations on an endoscopy sample and a rapid urease test. Results H. pylori infection in thalassaemic patients was more common than in controls [34/50 (68%) versus 30/50 (60%)], but this higher frequency was not statistically significant. A clear relationship was found between the prevalence of H. pylori and age, duration of transfusion/chelation programmes, pain duration and splenectomy. In contrast, H. pylori did not correlate with abdominal pain characteristics, blood group, serum ferritin level and pathology of the upper gastrointestinal tract. The most frequent endoscopy abnormality was gastritis (72%). Nausea and heartburn were the leading associated symptoms. Conclusion The high prevalence of H. pylori infection suggests that H. pylori should be remembered as a probable cause of RAP in &bgr;-thalassaemia major patients.
A 140-GHz Two-Beam Overmoded Folded-Waveguide Traveling-Wave Tube

A folded-waveguide (FW) traveling-wave tube (TWT) with two electron beams, which operates at the higher order mode, is simulated. Operating with two electron beams means that a larger beam current can be used for a higher output power. Meanwhile, the electric field density of the fundamental mode is not the strongest at the center of the beam channel, so the competition of the fundamental mode is significantly suppressed. A four-section two-beam FWTWT at 140 GHz is designed to get 100 W of average power. From the simulation results, we can see that this kind of tube is unstable if the gain per section is over 11 dB, because both fundamental and band-edge modes are strongly excited. Then, another way for a stable FWTWT operation with two electron beams by loading with dielectric is also presented in this paper. The results presented here can provide a new way to obtain high power radiation at the terahertz frequency.
The Effect of Health Problems on Quality of Work Life among Garments Workers in Dhaka City

Background: The quality of organization depends on the quality of work, which controlled by workers. The problem of workers’ adjustment to their work situation is reflected through their perception of QWL. Aims and Objectives: T he present study attempts to measure the level of Quality of work life of the workers of garment industries in selected workplace and also to assess the effect of health problems on quality of work life. Methodology: The garments were chosen purposively. On non-probability purposive technique the respondents were selected and interviewed after their verbal consent to participate in the study. Data were collected by using a structured, pre-tested questionnaire. Observation and result: The mean health score was higher among the divorced respondents and with monthly income group tk. 5000 and above. The mean of the health score was lowest among those who worked in the sewing section. Quality of work life score varied with different physical problems. Conclusion: The mean quality of work life among the garment worker is found to be below average so the concern authority do need immediate action to improve the quality of work life. This descriptive type of cross sectional study conducted in two selected garments in Dhaka city determining the state of quality of work life and identification of physical health problems of one hundred and ten workers. The respondents were interviewed based on structured questionnaire constructed in line with the Sinha and Sayeed`s inventory for quality of work life (QWL) and inventory of subjective health for identifying physical health problems. Information of the sample was collected by using non-probability purposive sampling method.
Comparing the Effectiveness, Practice Opportunities, and Satisfaction of the Preceptored Clinical and the Traditional Clinical for Nursing Students

AIM A preceptored clinical education model was introduced in partnership with a health care agency and compared with the traditional model for nursing clinical education. The preceptored model provided clinical education that more realistically approached the job responsibilities of the registered nurse. METHOD Students were surveyed and measured at three points in their curriculum. RESULTS Students in the preceptored clinical reported significantly more practice opportunities, but there were no significant differences on any cognitive measures of performance. In the first semester, the preceptored group reported higher satisfaction and perception of learning facilitation. These differences disappeared at the mid and endpoint measures. CONCLUSIONS Preceptored students appeared to have greater practice opportunities, but this experience did not alter classroom performance or satisfaction beyond the first semester.
Development of a new computer method to assess children's pain.

OBJECTIVE The primary objective of this study was to determine initial psychometric properties and feasibility of a new Computer Face Scale for measuring pediatric pain. Drawbacks to current measurement tools include a lack of continuous variables, suboptimal mode of implementation, and difficulty interpreting results. A computer method of pediatric pain measurement is presented that addresses these problems. Basic psychometric properties, feasibility, and children's preference when compared with Wong-Baker Faces Scale were determined. METHODS Fifty-four hospitalized, pediatric inpatients were tested using both the Computer Face Scale and the Wong-Baker Faces Scale. An additional 30 children (not hospitalized) were tested using only the Computer Face Scale. RESULTS Both hospitalized and nonhospitalized children between the ages of 3 and 17 years of age are able to use the Computer Face Scale to express relative amounts of pain/hurt and happiness. The Computer Face Scale shows acceptable psychometric properties and is preferred by most children. CONCLUSIONS The Computer Face Scale offers advantages over traditional pediatric pain measurement tools. The opportunity for real time review, electronic and time-stamped recording, electronic display, and temporal comparisons of reports affords the potential for improvement in pediatric pain assessment and treatment.