Miracle-dz/UniFAR-FTUs huggingface dataset:
The Valuation and Reporting of Organizational Capability in Carbon Emissions Management

SYNOPSIS: Under various carbon emissions trading schemes proposed around the world (including the United States), organizations will need to implement carbon management schemes to meet carbon ration targets, earn revenue, and reduce costs. Emission Trading Schemes will impact the accounting profession significantly; however, discussions on how to report these transactions are in the very formative stages. So far the accounting literature has focused on the reporting of current carbon assets and liabilities in the balance sheet and the timing effects of carbon releases in the income statement. However, there has been little or no discussion as to how to value and report the underlying non-current assets (and liabilities) that produce or use carbon allowances on the balance sheet. This paper proposes a model for valuing an organization’s non-current carbon sequestration and emission capabilities. A new metric, Environmental Capability Enhancing Asset (ECEA), is introduced as the underpinning for the convers.
A Quantitative Analysis of the Implementation of the Last Planner System in Brazil

In Brazil, the Last Planner system has been implemented since 1996 in a large number of construction sites. However, most research studies developed so far have emphasised the analysis of qualitative data, based on single or on a small number of case studies. Therefore, it seems that a good opportunity exists to learn more from the implementation of the Last Planner System by analysing data that are available from large samples of projects. A database was built including data from 115 projects, which have been investigated in previous research projects at the Building Innovation Research Unit (NORIE) of the Federal University of Rio Grande do Sul (UFRGS). This sample of projects was divided into three market sectors (residential and commercial building, industrial building and low-income housing). The PPC (percentage of plans completed) indicator was analysed for all those projects. In 51 of them the causes for the non-completion of work packages was also investigated. Moreover, a check-list of production planning and control good practices has been proposed to assess the application of some core ideas of the Last Planner system. Data mining tools, like decision trees and neural networks were also evaluated in searching for interesting patterns in the sample of 51 projects. Preliminary results on the causes for non-completion of work packages indicate that most projects still have limited success in the implementation of look-ahead planning. The paper also presents future steps in this research project.
Newborn and Maternal Outcomes in Out-of-Hospital Delivery: A Review

Introduction: As maternity services became available out-of-hospital births diminished in favor of planned hospital deliveries. After an early decline, there is a recent increase of out-of-hospital births in United States, from 0.87% in 2004 to 1.36% in 2012. Reasons why women have an out-of-hospital birth differ between countries. Many women feel that hospital is the safest place to give birth, but others believe that hospital is impersonal and a place that provoke anxiety. Maternal outcomes due to labor include: Obstetric interventions’ and non-related with interventions. Newborn outcomes comprise: 5 min Apgar 90% for gestational age or ≥ 4000 g), postdatism (≥ 42 weeks’ gestation), assisted ventilation requirement and neonatal/perinatal death. The aim of this review was to understand the real impact of out-of-hospital births in newborn and maternal outcomes. Methods: The search was performed on PubMed, from which 45 articles met all inclusion criteria. Results: In developed countries, home birth rate is very low (1-2% in UK, 1% in New Zealand, 0.6% in USA, 0.5% in France and 0.4% in Australia), the exception is Netherland (30%). In developing countries, the situation is quite different: Home birth rate is 95% in Bangladesh, 41% in Mozambique and 90% in Nepal. Unplanned out-of-hospital births had higher incidence of maternal and newborn complications. Planned out-of-hospital deliveries also showed higher incidence of newborn complications, especially when transferred babies were considered also out-of-hospital births. Discussion: Although some studies showed that maternal-fetal outcomes occur in the same proportion in planned low risk out-of-hospital births compared to hospital births, unplanned or high-risk out-of-hospital births show higher incidence of maternal and newborn complications. Conclusion: The safety of out-of-hospital births remains controversial because the benefits may be overcome by the disadvantages, given the maternal and birth risk and the unplanned scenarios.
CORRELATION AND PATH COEFFICIENT ANALYSIS ON SEED YIELD IN SUNFLOWER

The research was conducted to investigate the correlations among agronomic and yield-related characters of sunflower and to verify their direct and indirect effects which will be used for the selection for seed yield. Twelve candidate synthetic varieties and 4 check synthetic varieties were evaluated at Suranaree University of Technology experimental farm, Nakhon Ratchasima, Thailand, in November, 2006 using a randomized complete block design with 4 replications. Eight characters were collected and analyzed for correlations and path coefficients. The results showed that the seed yield was strongly correlated with head diameter and plant height. Furthermore, seed yield was also positively correlated with percent seed set and 100-seed weight. A highly negative correlation coefficient was found between days to flower and oil content. Significantly positive correlations were found between percent seed set and number of seeds per head, head diameter and 100-seed weight and between number of seeds per head and oil content. The head diameter showed the highest positive direct effect on seed yield followed by plant height. In addition, the indirect effects of most characters were high through head diameter. Therefore, head diameter and plant height should be used in the selection for yield in sunflower. The results obtained from correlation and path analyses showed that the efficiency in the selection for seed yield in sunflower should increased through the selection of head diameter and plant height.
NOISE AND DRIFT CHARACTERIZATION OF CRITICAL COMPONENENTS FOR THE LASER BASED SYNCHRONIZATION SYSTEM AT FLASH

At FLASH, a new synchronization system based on distributing streams of short laser pulses through optical fibers will be installed and commissioned in 2007. At several end stations, a low drift- and low noise conversion of the optical signal into RF signals is needed. In this paper, we present the influence of photodiodes on the phase stability of the optical pulse streams and investigate the drift performance of the photo-detection scheme for the extraction of the RF signal.
Willingness to Pay for Community Based Health Insurance among Households in the Rural Community of Fogera District, North West Ethiopia

Introduction: Community-based health insurance schemes are becoming increasingly recognized as a tool to finance health care in developing countries. The Ethiopian government is now implementing community-based health insurance for citizens in the informal and agriculture sectors as a pilot basis. Objective: This study was conducted to assess the willingness to pay for community based health insurance and associated factors among household heads in the rural community of Fogera district, North West Ethiopia, 2013. Methods: A community based cross-sectional study was conducted. Multistage sampling technique was undertaken to get a total of 528 households. Pre-tested, structured interviewer administered questionnaire was used to collect the desired data. Double-Bounded Dichotomous Choice Variant of the contingent valuation method was used to assess the maximum willingness to pay for the schemes, and a multiple linear regression equation model was used to answer how much one is willing to pay once one decides to enroll in the scheme. The degree of association between independent and dependent variables were assessed using coefficient and p-value. Results: The study revealed that, 80% of respondents expressed willingness to enroll in the community-based health insurance system. The average amount of money willing to pay for the scheme was 187.4Birr per household per annual. Based on the multiple linear regression model; being male [B=17.28], large household size [B= 4.54], schooling experience [B=1.85], farmer household [B=33.79], merchant household [B=58.50], richer household [B=14.94] were significantly associated with the willingness to pay for community based health insurance scheme. Conclusion and recommendation the willingness to pay for the Community-based health insurance scheme was encouraging. However, the amount of the premium should consider the family size, wealth status and the willingness of the households.
The origin and significance of pedogenic dolomite from the Upper Permian of the South Urals of Russia

Abstract Pedogenic carbonate nodules from six sections spanning the continental Permian–Triassic boundary in the South Urals, Russia, were analysed. Morphological, petrographic, SEM and XRD analyses have demonstrated that many of the latest Permian palaeosols are dolomitic. This dolomite forms the microcrystalline (5–16 μm) groundmass of the nodules. Later diagenetic phases, represented by coarser crystalline textures, were identified as calcite. Isotopic analysis of the microcrystalline dolomite has revealed it to be similar in isotopic composition to authigenic dolomite forming today in saline soils in Alberta, Canada. These data indicate that the dolomite found in these nodules is pedogenic, and formed in equilibrium with the atmosphere. Upper Permian pedogenic dolocretes in the studied sections are most frequent in (a) palaeosols that formed on palaeo-highs and (b) in the latest Permian period (Changhsingian), which may indicate that there was an increase in seasonality and evaporation in the South Urals region at this time. The presence of only calcitic palaeosols in the earliest Triassic may reflect a subsequent dramatic change in the basin conditions, possibly relating to the Permian–Triassic mass extinction, which stopped the conditions that are necessary for dolomite formation.
Numerical Modeling of Electromagnetic Scattering from Sea Surface Covered by Oil

The aim of this work is to study the impacts of the oil spills on the electromagnetic scattering of the ocean surfaces in bistatic and monostatic configurations. Therefore, in this paper, we will study the influence of the pollutants (oil spills) on the physical and geometrical properties of sea surface. In recent literature, the study of the electromagnetic scattering from contaminated sea surface (sea surface covered by oil spill) was limited in monostatic case. In this paper, we will study this effect in bistatic configuration, which is interested in presence of pollution in sea surface. Indeed, we will start the numerical analysis of the bistatic scattering coefficients of a clean sea surface. Then, we will study the electromagnetic signature from sea surface covered by oil spills in bistatic case using the numerical Forward-Backward Method (FBM). The obtained numerical simulation of bistatic scattering coefficients of clean and contaminated sea surface is studied as a function of various parameters (frequency, incident angle, sea state, type of pollutant…). And the obtained results are also compared with those published in the literature, including those using asymptotic methods.
"Made in Ukraine" - a tag in the functional or innovative garment?

Title: “Made in Ukraine” a tag in the functional or innovative garment? Authors: Lisa Lundgren El-Salhy and Olga Kolotova Seminar date: 2011-05-25 Tutor: Martin Behre Level: C-level thesis Year of publication: 2011 Language: English Pages: 52
An Information Systems Perspective on Digital Currencies: A Systematic Literature Review

Digital currency (DC) is gaining public and research attention as an alternative paradigm of currency, its value, and exchange. Because of the growing DC research in the Information Systems (IS) domain, it is necessary to appraise existing DC research coverage and identify areas for future exploration. This article offers an up to date review of IS research on digital currencies. It synthesises the locus and focus of issues, theories, methods, and findings and provides direction for future research. The study uses a systematic literature review method to examine IS articles published between 2010 and 2016. The review identified twenty articles in highly ranked IS journals and conferences. Based on results of our investigation, we chart out end-user, organisation, and systems related future research directions.
COLOR DESIGN IN HEALTHCARE ENVIRONMENTS: THEORETICAL OBSERVATIONS

The growing demand for research-based knowledge for the application of color in healthcare design prompted the Coalition for Health Environments Research (CHER) to initiate this project. CHER has rightly observed that the evidence-based knowledge for making informed decisions regarding color application was not readily available. While healthcare providers and practitioners in the field have searched for empirical reasoning for color guidelines, healthcare designers continue to make decisions concerning color with unsubstantiated knowledge. This paper is the result of this funded initiative.
Antimicrobial Resistance and Virulence Genes Presence in Escherichia coli Strains Isolated from Gomso Bay, Korea

In total, 131 Escherichia coli isolates from surface seawater of the Gomso Bay, of Korea, were analyzed for their susceptibility to 22 different antimicrobials and for genes associated with antimicrobial resistance and virulence. According to the disk diffusion susceptibility test, the resistance to tetracycline was most prevalent (33.6%), followed by that to ampicillin (22.1%), ticarcillin (22.1%), and trimethoprim (16.8%). More than 46.6% of the isolates were resistant to at least one antimicrobial, and 22.9% were resistant to three or more classes of antimicrobials; these were consequently defined as multidrug resistant. We further found that 29 ampicillin-resistant isolates possessed genes encoding TEM-type (93.1%) and SHV-type (6.9%) β-lactamases. Among the 44 tetracycline-resistant isolates, tetA and tetC were found in 35 (79.5%) and 19 (43.2%), respectively, whereas tetB was detected in only three isolates (6.8%). With regard to virulence genes, merely 0.8% (n = 1) and 2.3% (n = 3) of the isolates were positive for the enteroaggregative E. coli-associated plasmid (pCVD432) gene and the enteropathogenic E. coli-specific attaching and effacing (eae) gene, respectively. Overall, these results not only provide novel insight into the necessity for seawater sanitation in Gomso Bay, but they help reduce the risk of contamination of antimicrobial-resistant bacteria.
The tectonic development and erosion of the Knox Subglacial Sedimentary Basin, East Antarctica

Sedimentary basins beneath the East Antarctic Ice Sheet (EAIS) have immense potential to inform models of the tectonic evolution of East Antarctica and its ice‐sheet. However, even basic characteristics such as thickness and extent are often unknown. Using airborne geophysical data, we resolve the tectonic architecture of the Knox Subglacial Sedimentary Basin in western Wilkes Land. In addition, we apply an erosion restoration model to reconstruct the original basin geometry for which we resolve geometry typical of a transtensional pull‐apart basin. The tectonic architecture strongly indicates formation as a consequence of the rifting of India from East Gondwana from ca. 160‐130 Ma, and we suggest a spatial link with the western Mentelle Basin offshore Western Australia. The erosion restoration model shows that erosion is confined within the rift margins, suggesting that rift structure has strongly influenced the evolution of the Denman and Scott ice streams.
Imperfect Attention and Menu Evaluation

We model the choice behaviour of an agent who suffers from imperfect attention but is otherwise von Neumann Morgenstern rational. We define inattention axiomatically through preference over menus and endowed alternatives: an agent is inattentive if it is better to be endowed with an alternative a than to be allowed to pick a from a menu in which a is is the best alternative. This property and vNM rationality on the domain of menus and alternatives imply that the agent notices each alternative with a given menu-dependent probability (attention parameter) and maximises a menu independent utility function over the alternatives he notices. Preference for flexibility restricts the model to menu independent attention parameters as in Manzini and Mariotti [17]. Our theory explains anomalies (e.g. the attraction effect) that other prominent stochastic choice theories cannot accommodate.
GENOTYPIC VARIABILITY, PARTIAL REGRESSION ANALYSIS AND IDENTIFICATION OF EARLY MATURING WHEAT SUITABLE FOR KASHMIR VALLEY

Rice wheat cropping system is considered to be a key to food security in India. However, under temperate parts of north-west Himalayas like Kashmir, none of the wheat varieties have been found suitable for cultivation after rice is harvested. The initiative was taken to identify early maturity and high yielding genotype that could fit in Rice-Wheat cropping system. Twenty five wheat genotypes including two checks viz. SKW-355 and HS-240 were evaluated for early maturity, yield and its contributing traits. The analysis of variance revealed presence of significant variability among the genotypes for all the traits studied. Genotypic correlation coefficients revealed significant and positive association of grain yield with number of effective tillers m -1 (0.91), number of spikelets spike -1 (0.70), grains spike -1 (0.92) and 1000-grain (0.97) and negative significant correlation with plant height (-0.37), suggesting that selection of such traits may be rewarding in improving yield. Path coefficient analysis was carried out with grain yield plot -1 as response trait. Days to heading showed highest positive direct effect (2.71) on grain yield plot-1 followed by grain filling period (2.23) and 1000-grain weight (0.66). Four genotypes viz., SKW355, HPW-366, UP-2831 and HPW-367 matured in 221.33, 225.00, 225.33 and 226.66 days, respectively and recorded the grain yield of 31.11, 22.22, 31.77 and 23.03 q ha -1 respectively thus were found suitable for cultivation under rice-wheat cropping system in Kashmir.
Using intercultural videos of direct contact to implement vicarious contact: A school-based intervention that improves intergroup attitudes

We aimed to create an engaging and dynamic intervention for schools that uses videos of direct school peer contact to implement a vicarious contact intervention. Participants were ethnic majority (Italian) and minority (immigrant) high school students (N = 485; age ranging from 14 to 22 years old, Mage = 17.24 years), who were asked to watch and evaluate videos created by peers from their school for a competition for the best video on intercultural friendships. Results revealed that vicarious contact, relative to a control condition where participants were not shown any videos, improved outgroup attitudes, reduced negative outgroup stereotypes, and increased willingness to engage in contact with the outgroup. These effects only emerged when intercultural friendships in the videos were salient. Inclusion of the other in the self, but neither intergroup anxiety nor fear of rejection by the outgroup, significantly mediated the effect of the videos on outcomes. We discuss theoretical and practical implications of the findings.
DETECTION AND DIFFERENTIATION OF HUMAN PROTOZOAN PARASITES IN STOOL SPECIMENS BY USING MULTIPLEX ALLELE SPECIFIC POLYMERASE CHAIN REACTION (MAS-PCR) In New Damietta City, Egypt

Enteric protozoa continue to be the most commonly encountered parasitic diseases causing significant morbidity and mortality in developing regions of the world affecting millions of people. This study assessed the use of Multiplex Allele Specific Polymerase Chain Reaction (MAS-PCR) assay and microscopy for detection and identification of common pathogenic protozoan parasites in New Damietta city of North Delta region, Egypt. Between Jun 2013 until Sept 2013, fresh stool samples were obtained from 249 patients up to 65 years of age attending the internal clinic of the Damietta University Hospital and those visiting their general practitioner (GP) of outpatient clinics because of gastrointestinal symptoms. Stool samples collected was preserved at -200C for DNA extraction whilst the remaining was preserved in sodium acetate-acetic acid formalin and concentrated using the formol-ether technique for microscopic examination. DNA extracts were analyzed with the multiplex allele specific Polymerase Chain Reaction (MAS-PCR) for pathogenic protozoan parasites. The diagnostic results obtained using a multiplex allele specific PCR for the detection of E. histolytica/dispar, G. lamblia and C. parvum/C. hominis were compared with these obtained by routine microscopy of faecal samples from patients. 69 samples were positive by MAS-PCR assays , 9 cases of G. intestinalis infection, 34 cases of D. fragilis infection, 3 cases of E. histolytica infection, 17 cases E.dispar and 6 cases of Cryptosporidium infection in the clinical samples. By microscopy, only 32 samples were positive for one or more of the enteric protozoa, 5cases of G. intestinalis infection, 9cases of D. fragilis infection, 13 cases of E. histolytica infection, and 1 cases of Cryptosporidium infection in the clinical samples. However, there are no cases of E.dispar observed. Mixed infections were detected in 4 samples. The sensitivities varied from 58% for D. fragilis to 47% for E. histolytica, 35% for Giardia, and 30% for Cryptosporidium, while the specificities also varied from 97% for E. histolytica to 99% for D. fragilis and 100% for E.dispar . No cross-reactivity was detected in stool samples containing various other bacterial, viral, and protozoan species. This present study showed relatively high rates of protozoa infections in the study patients. The study has also demonstrated that the multiplex real time PCR assay was more sensitive compared to microscopy in the diagnosis of the intestinal protozoa parasites and thus, molecular methods must be considered the diagnostic methods of choice for enteric protozoan parasites. Keywords: Human intestinal protozoa, Stool specimens, Microscopy, Multiplex Allele Specific Polymerase Chain Reaction (MAS-PCR), Diagnosis.
An Empirical Examination of the Relationship between Capital Structure and the Financial Performance of Firms in Nigeria

This paper basically investigates the relationship between capital structure and the financial performance of listed firms in Nigeria. The study considered a total sample of 31 listed firms on the floor of the Nigerian stock exchange. The annual reports for the period 2005-2009 were analyzed using the Ordinary Least Squares (OLS) technique of model estimation to test the research propositions stated in this study. The study observed that two of the explanatory variables in this study (i.e. short-term debt and shareholders’ funds) have a significant positive impact on the financial performance of listed firms in Nigeria. In addition, the study observed that long-term debt has a significant negative impact on the financial performance of firms. To this end the study concludes that employing high proportion of long-term debt in firms’ capital structure will invariably result in a low financial performance of a firm.