Miracle-dz/UniFAR-FTUs huggingface dataset:
Financial reporting by small and medium enterprises in Thailand

The increasing complexity of financial reporting requirements, especially accounting standards, leads many countries to consider moving to simpler reporting requirements for small and medium enterprises (SMEs) in order to reduce reporting burdens. In response to such concern, the International Accounting Standards Board (IASB) also released the IFRS for SMEs, an international accounting standard intended for SMEs worldwide. In Thailand, SMEs are required by law to prepare and publish general purpose financial statements for statutory reporting, but the Thai financial reporting framework is complex. Thus, it would be beneficial for Thai SMEs if their reporting burdens were reduced. The IFRS for SMEs might be considered as an alternative set of accounting standards in Thailand, so its suitability to Thai SMEs is worth evaluating. This present study examines SME reporting in Thailand to ascertain its features and to evaluate its costs and benefits to SME stakeholders. Both qualitative and quantitative approaches are adopted in the study. Semi-structured interviews of SMEs, users and other stakeholders are conducted and the data are analysed using Strauss and Corbin’s grounded theory approach. A questionnaire survey of directors or managers of SMEs and a review of SME financial statements are also undertaken. Univariate and multivariate data analysis is carried out with these two data sets. Overall, the interview and survey research concludes that SMEs in Thailand prepare and publish their financial reporting largely in order to meet legal requirements. They rely on their accountants in fulfilling these reporting obligations. For SME directors, costs of reporting are not considered to be an undue burden. Tax authorities, entities’ managements and lenders, in order, are perceived to be the most important users. However, it appears that the financial information in SME financial is unable to meet the needs of these main users. Preparation of financial statements with tax motivation, limited disclosures and out-of-date information are identified as the main weaknesses in SME financial statements. The analysis of SME financial statements shows that: the majority of SMEs engage in simple business transactions and non-compliance with mandatory accounting standards exists among many SMEs. SME stakeholders generally support using simpler accounting standards for SMEs. The IFRS for SMEs seems to be too complicated for many Thai SMEs and inconsistency with tax rules is an issue. The findings of this study are of interest to standard setters and other SME stakeholders in Thailand and other countries. The study also provides implications for SMEs, their accountants and their stakeholders.
Predicting Traffic lights to Improve Urban Traffic Fuel Consumption

Modern traffic control systems include smart feedback into the traffic light control system. New ways of improving our transit systems fuel efficiency are now more than welcome due to global warming and oil high price. This paper presents a new approach on how drivers and traffic lights can interact to save fuel. Our preliminary results show that 25% savings are within range in urban circuits
INTEGRATION MEANS EVERYBODY -- BIG AND SMALL

SUBTITLE: IT'S NOT ENOUGH TO CONNECT JUST THE BIGGEST PLAYERS IN THE SUPPLY CHAIN. THE SMALL AND MEDIUM-SIZED COMPANIES (THAT TYPICALLY REPRESENT THE NUMERICAL MAJORITY IN ANY CHAIN) NEED TO BE CONNECTED AS WELL. UNDERSTANDING THE FIVE REALITIES PRESENTED HERE IS THE FIRST STEP TOWARD ACHIEVING TOTAL CONNECTIVITY -- AND THEREBY REALIZING THE TRUE POTENTIAL OF INTEGRATED SUPPLY CHAIN MANAGEMENT.
The programmers’ collective: fostering participatory culture by making music videos in a high school Scratch coding workshop

We highlight ways to support interest-driven creation of digital media in Scratch, a visual-based programming language and community, within a high school programming workshop. We describe a collaborative approach, the programmers’ collective, that builds on social models found in do-it-yourself and open source communities, but with scaffolding structures that support students’ learning. We analyze the work of a class of high school student collectives engaged in programming music videos as part of a collaborative challenge in the online Scratch community. Our multi-level analysis focused on students’ learning specific programming concepts, effects of collaborative and task design on learning, and their personal reflections on collaboration and media creation. We address how these overlapping collaborative experiences point to the value of “nested collectives,” or multiple levels of designed-for collaboration. We also highlight a needed shift from a focus on computation to computational participation, highlighting the innately social aspects of media creation.
Obesity and insulin resistance increase plasma viscosity in young women with polycystic ovary syndrome

Objective. To investigate the plasma viscosity in young women with polycystic ovary syndrome (PCOS). Design. Patients with PCOS and healthy controls were assessed for plasma viscosity. The acquired data were tested for association with hyperandrogenemia, obesity and insulin resistance (IR) in patients with PCOS. Plasma viscosity was determined by a viscometer Type 53610/I SCHOTT-Instruments, Mainz at 37°C. Patients. The study included 96 young women with PCOS and 72 healthy controls. Main outcome measures. Plasma viscosity and IR. Results. Plasma viscosity was 1.243 ± 0.67 mm2/s in the control group and 1.252 ± 0.82 in women with PCOS (p = 0.416). Using multiple regression analysis, total protein (B = 0.348, p = 0.005), area under curve for insulin (B = 0.320, p = 0.011) and BMI (B = 0.315, p = 0.013) were proven to be significantly correlated to plasma viscosity. Plasma viscosity was significantly increased in women with PCOS with IR compared to matched for age and BMI PCOS women without IR (1.300 ± 0.055 vs. 1.231 ± 0.049 mm2/s) (p = 0.004). Conclusion. Young women with PCOS presented a plasma viscosity that was increased by obesity and IR. Therefore, clinical management of young overweight women with PCOS with IR should always include a serious reduction in body weight and the use of oral contraceptive treatment with cautious.
Therapeutic Hypothermia

Therapeutic hypothermia, introduced more than 5 decades ago, remains an important neuroprotective factor in the surgery for the correction of congenital heart disease, in particular when intraoperative circulatory arrest is required. Hypothermia decreases cerebral metabolism and energy consumption and reduces the extent of degenerative processes such as the excitotoxic cascade, apoptotic and necrotic cell death, microglial activation, oxidative stress, and inflammation. Neurological outcome has become the focus of several studies in the recent years, and deep hypothermic circulatory arrest durations of more than 40 minutes are associated with increased mid-and long-term disability. Physiologic cerebral flowmetabolism coupling seems to be preserved with moderate and mild hypothermia, but cerebral blood flow autoregulation is probably altered after deep hypothermic circulatory arrest, suggesting disordered cerebral metabolism and oxygen use. Although evidence from animal studies suggests potential benefit from very low temperatures, postoperative development of choreoathetosis has been found to correlate with the degree of intraoperative hypothermia, recommending the use of central temperatures greater than 15°C in the clinical practice. Cooling times longer than 20 minutes are needed to obtain homogeneous brain cooling and effective neuroprotection. Finally, there is evidence that the sites of temperature monitoring used in the clinical practice may underestimate brain temperature after cardiopulmonary bypass, with the risk of postoperative hyperthermic brain damage.
Influence of donor-recipient gender mismatch on graft function and survival following lung transplantation.

OBJECTIVES In current practice, donors and recipients are not matched for gender in lung transplantation. However, some data have suggested a possible effect of gender combinations on lung transplant outcomes. We examined whether donor-recipient (D/R) gender mismatch is related to adverse outcomes after lung transplantation in terms of early and long-term graft function and survival. METHODS We reviewed 256 donors and lung transplant recipients over a 14-year period. Patients were distributed into four groups: Group A (D/R: female/female), Group B (D/R: male/male), Group C (D/R: female/male), Group D (D/R: male/female). Donor and recipient variables were compared among groups, including early graft function, 30-day mortality, freedom from bronchiolitis obliterans syndrome (BOS), and long-term survival. RESULTS Group A: 57 (22%), Group B: 99 (39%), Group C: 62 (24%), Group D: 38 (15%) transplants (P = 0.001). Donor age was 29 ± 14, 27 ± 12, 33 ± 13 and 23 ± 12 years for Groups A, B, C and D, respectively (P = 0.004). Recipient age was 31 ± 15, 44 ± 17, 42 ± 16 and 30 ± 16 years for Groups A, B, C and D, respectively (P = 0.000). PaO2/FiO2 (mmHg) 24 h post-transplant was: Group A: 276 ± 144, Group B: 297 ± 131, Group C: 344 ± 133 and Group D: 238 ± 138 (P = 0.015). Primary graft dysfunction developed in 23, 14, 17 and 21% of recipients from Groups A, B, C and D, respectively (P = 0.45). Operative mortality was 4.4, 6.5, 5.2 and 2%, for recipients from Groups A, B, C and D, respectively (P = 0.66). Freedom from BOS was 73, 59 and 36% for gender-matched transplants vs 76, 67 and 40% for gender-mismatched transplants at 3, 5 and 10 years, respectively (P = 0.618), without differences among groups. A non-significant survival benefit was observed for female recipients, irrespective of the donor gender. CONCLUSIONS Donor-recipient gender mismatch does not have a negative impact on early graft function and mortality following lung transplantation. There is a trend towards a survival benefit for female recipients, irrespective of the donor gender.
Job insecurity, wellness and social support within a business unit of an electricity organisation

The primary objectwe of this study was to investigate the relationship between job insecurity, wellness and social support of employees (N=209) in a business unit of an electricity organisation. A cross-sectional survey design was used. Constructs were measured by means of Job Insecunty Survey Inventory (JISI), the Maslach Burnout Inventory General Survey (MBI-GS), the Utrecht Work Engagement Scale (UWES), the General Health Questionnaire (GHQ), and the Social Support Questionnaire (SSO). Results indicated that Positive statistically and practically slgmficant correlations were found between total job threats and exhaust~on and cymcism, indicatmg that hlgher threat levels can lead to higher exhaustion and cynicism levels. It was further found that the resession analysis indicated that job insecurity have some predictive value with regards to the different wellness components researched in the study.
2-{3-Cyano-4-[2-(4-diethylamino-2-hydroxyphenyl)ethenyl]-5,5-dimethyl-2,5-dihydrofuran-2-ylidene}malononitrile acetone 0.25-solvate

In the title compound, C22H22N4O2·0.25C3H6O, the disordered acetone molecule lies with partial occupancy about the 2 axis. The molecule of the malononitrile derivative is essentially planar excluding the methyl groups, with the largest deviation from the mean plane through the non-H atoms being 0.1955 (13) Å. Two rotamers with different orientations of the benzene ring are observed in the ratio of 0.919 (2):0.081 (2), and as a result the OH group is disordered over two sets of sites. In the crystal, the molecules form ribbons along (101) utilizing a strong O—H⋯N(cyano) hydrogen bond. Interleaving of the nearly planar ribbons is provided by the twofold disordered acetone molecule through C—H⋯O interactions.
The Role of EU Harmonization in Explaining the Export-Productivity Premium of Food Processing Firms

Non Measures with Abstract Recent literature on firm-level heterogeneity and trade has emphasized a self-selection mechanism: only the most productive firms can recover the transaction (sunk) costs for serving foreign markets and become exporters. The role of trade integration is that a productivity gap between exporters and non-exporters becomes lower when the market becomes more integrated due to a fall in trade costs. The focus of this chapter is the role of EU harmonization of food regulations in explaining the intra-EU export-productivity premium. The food industry is an interesting case to examine because many directives and regulations of the Single Market Program concern this important economic sector and have the potential to affect trade and productivity. We use data on Dutch food processing firms for the 1979-2005 period which we link with a dataset that codes food products subject to EU harmonization. The paper confirms that more productive firms are more likely to enter the EU export market. The result of EU harmonization is that this probability increases. Second, we find a positive and significant export-productivity premium: that is, firms that export to other EU markets are more productive than non-exporting firms. This finding is robust to the estimation technique and the way we measured TFP growth. Third, when we test whether the export-productivity premium is affected by EU harmonization, we find weak evidence that is the case for Dutch food processing firms: much depends on the estimation method, the way we measure TFP growth, and the population of exporting
The Development of Sustainable Saltwater-Based Food Production Systems: A Review of Established and Novel Concepts

The demand for seafood products on the global market is rising, particularly in Asia, as affluence and appreciation of the health benefits of seafood increase. This is coupled with a capture fishery that, at best, is set for stagnation and, at worst, significant collapse. Global aquaculture is the fastest growing sector of the food industry and currently accounts for approximately 45.6% of the world’s fish consumption. However, the rapid development of extensive and semi-extensive systems, particularly intensive marine-fed aquaculture, has resulted in worldwide concern about the potential environmental, economic, and social impacts of such systems. In recent years, there has been a significant amount of research conducted on the development of sustainable saltwater-based food production systems through mechanical (e.g., recirculatory aquaculture (RAS) systems) methods and ecosystem-based approaches (e.g., integrated multi-trophic aquaculture (IMTA)). This review article will examine the potential negative impacts of monocultural saltwater aquaculture operations and review established (RAS) and novel (IMTA; constructed wetlands; saltwater aquaponics) saltwater-based food production systems and discuss their (potential) contribution to the development of sustainable and environmentally-friendly systems.
Listeria monocytogenes-Derived Listeriolysin O Has Pathogen-Associated Molecular Pattern-Like Properties Independent of Its Hemolytic Ability

ABSTRACT There is a constant need for improved adjuvants to augment the induction of immune responses against tumor-associated antigens (TAA) during immunotherapy. Previous studies have established that listeriolysin O (LLO), a cholesterol-dependent cytolysin derived from Listeria monocytogenes, exhibits multifaceted effects to boost the stimulation of immune responses to a variety of antigens. However, the direct ability of LLO as an adjuvant and whether it acts as a pathogen-associated molecular pattern (PAMP) have not been demonstrated. In this paper, we show that a detoxified, nonhemolytic form of LLO (dtLLO) is an effective adjuvant in tumor immunotherapy and may activate innate and cellular immune responses by acting as a PAMP. Our investigation of the adjuvant activity demonstrates that dtLLO, either fused to or administered as a mixture with a human papillomavirus type 16 (HPV-16) E7 recombinant protein, can augment antitumor immune responses and facilitate tumor eradication. Further mechanistic studies using bone marrow-derived dendritic cells suggest that dtLLO acts as a PAMP by stimulating production of proinflammatory cytokines and inducing maturation of antigen-presenting cells (APC). We propose that dtLLO is an effective adjuvant for tumor immunotherapy, and likely for other therapeutic settings.
Seminal white blood cells and recurrent abortion.

The incidence of leukocytospermia (> 1 million white blood cells/ml semen) and concentrations of white blood cell populations in semen from men whose partners experience unexplained recurrent spontaneous abortion by conventional testing criteria are described and compared to those of men whose partners have normal reproductive histories. Comparable seminal granulocyte and total white blood cell concentrations between groups suggest that couples with unexplained recurrent abortion do not have an abnormally high incidence of subclinical genital tract infections for which leukocytospermia could serve as a marker. However, a significantly higher prevalence of elevated CD4+ and CD8+ T lymphocyte concentrations in semen from men whose partners have cellular immunity to sperm antigens (i.e. produce embryotoxic factors in response to sperm antigen stimulation) warrants further investigation.
IT Staff Turnover Intentions, Job Modification, and the Effects of Work Recognition at Large Public Higher Education Institutions

Information Technology (IT) leaders in public higher education are under increased pressures to leverage innovations in technology to address their institution’s strategic imperatives. CIOs modify jobs by increasing responsibilities or changing the tasks that IT workers perform. IT staff who experience job modification are susceptible to lower job satisfaction and increased turnover intentions. IT leaders in other industries have successfully used work recognition to improve job satisfaction but there is limited research pertaining to these conditions among higher education institutions. This study sought to determine the perceptions and effects of work recognition and job modification on the turnover intentions of IT workers employed at 71 large, publicly controlled, higher education institutions. The researcher conducted a quantitative study using structured equation modeling to measure the potential moderating effects of recognition on job satisfaction, affective commitment, and perceived organizational support as predictors of turnover intention. The researcher found that work recognition was effective at moderating the effects of responsibility increase and task replacement on job satisfaction for IT workers with respect to their preferences of work
Evaluation of correlation between airway and serum inflammatory markers in asthmatic patients

Context: Asthma is one of the most common chronic diseases all over the world, resulting from a state of persistent sub-acute inflammation of the airways. Beside local inflammation, systemic inflammation is also present, which can be shown by increased levels of C-reactive protein (CRP). One of the most important cells in this disease is eosinophil, and sputum eosinophilia is used for its diagnosis. Aims: The purpose of the present study was to compare and evaluate the correlation between CRP level and sputum eosinophilia in asthmatic and control subjects. Materials and Methods: A total of 61 patients suffering from mild-to-moderate asthma participated in this study. They were divided into two groups based on whether they used inhaled steroid or not. Sputum was induced by ultrasonic nebulizer, and then samples of peripheral venous blood were collected to measure peripheral cell count and CRP by Enzyme-linked immunosorbent assay (ELISA). Thirty-seven healthy subjects were selected and their blood samples were taken. Thirty-seven healthy subjects were selected and their blood samples were taken. Results: Thirty asthmatic patients in user group (14 females/16 males) with the mean age of 39.4±9.37 years, 31 asthmatic patients in non-user group (13 females/18 males) with the mean age of 35.5±8.87 years, and 37 healthy controls (17 females/20 males) were included in our study. The mean serum concentration of CRP was 2.6 μg/mL, 3.32 μg/mL, and 1.16 μg/mL in user, non-user, and control groups, respectively. Compared to healthy controls, serum concentrations of high sensitivity-CRP (hs-CRP) significantly increased in the non-user group (P=0.0001), and user group as well. (P=0.016). The number of sputum eosinophils and peripheral blood eosinophils significantly increased in the non-users compared to the healthy controls (P=0.0001, P=0.003, respectively). In the non-user group, serum hs-CRP levels correlated negatively with FEV1 and positively with numbers of sputum eosinophils, which was not statistically significant. Atopy status, age, and sex did not affect hs-CRP levels in both asthmatic groups. Conclusions: It was found that serum concentrations of hs-CRP significantly increased in asthmatic patients, and in the steroid-native group it partly correlated with FEV1 and numbers of sputum eosinophils. It suggests that serum hs-CRP can indirectly indicate the degree of airway inflammation.
Influencing VSN users’ purchase intentions

Purpose – The purpose of this paper is to examine the characteristics of virtual social networks (VSNs) and to determine their salient attributes, including those that influence flow experience, trust and electronic word-of-mouth (eWOM) behaviors affecting users’ purchase intentions, and to provide important strategic implications contributing to the Internet marketing literature. Design/methodology/approach – Using a self-administered questionnaire, the data (n = 167) are collected from two Iranian Internet social networking sites, namely, facenama.com and cloob.com . Using LISREL 8.5, hypothesized relationships are examined through structural equation modeling (SEM) analysis. Findings – According to the results of the study, despite all assumptions and studies to the contrary, eWOM behaviors in VSNs are derived from neither users’ flow experience nor their trust in VSNs, but they are mostly caused by VSNs’ attributes, from which four are investigated in this study, namely, communication and social relat.
Reviewing the Literature on Audit Report Lag and Corporate Governance

This paper examines the literature on audit report lag (ARL) and corporate governance mechanisms over the years. It zooms the pioneer study in this field till the current year (2011), which is year the paper is written. It visualizes the determinants of audit report lag and also how effective of those charge with governance in assuring the timeliness. By presenting the overview of past literature on audit report lag, it would motivate the researchers to conduct more research in this field. It recommends that a few variables that had been tested in previous studies can be re-examined in the future studies of audit report lag. Also, future study can examine on how ownership structure will influence the audit report lag. Besides that, potential study also may include other factors such as government policy or political issue that also might affect audit report lag.