Miracle-dz/UniFAR-FTUs huggingface dataset:
An Empirical Study of Technological Innovations in the Field of Accounting - Boon or Bane

In this paper researchers make an attempt by doing intense work that how technological innovations make jobs of accountant so easy from their routine jobs from posting to generating accounting statements etc. with the help of available software and technology in accounting field. Technological innovations have changed an obstructed job of accountant into easier one and that too rapid and accurate, with these developments researchers have found and witnessed that it has affected erstwhile as it has restricted entry for so many into an accounting field as jobs of accountants have shrunk and in few hands who are technology accelerators and technology driven. Researchers have shown how technology has affected the outcome and impact on business in terms of accuracy, pace and swiftness. Researchers have made an attempt to explore various cause and effect relationship between available software in accounting, technology and accountants. In their intense and in depth research we have designed questionnaire comprised of many questions in which respondents are selected from top management, employees and included job seekers too in order to receive their unbiased responses during primary data collection. Wherever found necessary researchers have taken secondary data also to make study more accurate, interesting and feasible.
Vascular function of the peripheral circulation in patients with nephrosis.

BACKGROUND Nephrotic syndrome is associated with abnormal lipoprotein metabolism and increased risk of coronary heart disease. Endothelial dysfunction, an early phase of atherogenesis that manifests as impaired flow-mediated dilation (FMD) of the peripheral circulation, may link these associations. METHODS We examined endothelial function of the brachial artery and forearm resistance arteries in 15 patients with nephrosis (NP), 15 patients with primary hyperlipidemia (HL) alone, and 15 normolipidemic, nonproteinuric subjects (NC) matched for age, sex, and weight. The NP and HL groups had similar serum cholesterol and triglyceride concentrations. Post-ischemic FMD (endothelium-dependent) and glyceryl trinitrate-mediated dilation (GTNMD; endothelium-independent) of the brachial artery were studied using ultrasonography and computerized edge detection software. Postischemic forearm blood flow was also measured using plethysmography. RESULTS Postischemic FMD of the brachial artery was significantly lower in the NP and HL groups compared with NC group (mean +/- SE): NP 4.91 +/- 0.8%, HL 4.53 +/- 0.6%, NC 8.45 +/- 0.5% (P < 0.001). There were no significant differences among the groups in baseline diameter and GTNMD of the brachial artery, nor in maximal forearm blood flow and flow debt repayment of the forearm microcirculation. Significant differences in FMD among the groups were principally related to differences in serum low-density lipoprotein cholesterol. CONCLUSIONS Patients with NP have abnormal endothelium-dependent but preserved endothelium-independent dilation of the brachial artery following an ischemic stimulus. Postischemic forearm microcirculatory function is unimpaired. Dyslipoproteinemia is probably the principal cause of endothelial dysfunction of conduit arteries in patients with NP and the basis for their increased risk of cardiovascular disease.
Understanding the Effect of Seal Size in Non-GMO Food Advertisements and Measuring Consumer Attitudes Toward GMOs

Of all the research conducted regarding genetically modified organisms (GMOs), little research has measured consumer attitudes towards GMOs using a semantic differential scale. The goal of this study was to gain an understanding of consumer attitudes toward GMOs using a semantic differential scale and see how attitudes changed based on selected demographic characteristics. A total of 100 people participated in this study, and it was discovered that participant attitudes toward GMOs were relatively neutral. Males tended to be slightly more positive than females, and participants with a master’s degree were more positive than participants with other educational levels. Participants between the ages of 20-29 were more positive than other age groups. Participants between the ages of 60-69 were the most negative toward GMOs, suggesting the older generations are not as accepting of GMOs than younger generations. Due to the relative neutrality of participants, it was determined participants may not have an adequate knowledge of GMOs to properly form an attitude toward them.
Multivariable control performance assessment based on generalized minimum variance benchmark

This paper is concerned with the control performance assessment based on the multivariable generalized minimum variance benchmark. Firstly an explicit expression for the feedback controller-invariant (here we call it generalized minimum variance) term of the multivariable control systems is obtained, and consequently the derived feedback controller-invariant term is used as a standard benchmark for the assessment of the control performance of MIMO processes. The proposed approach is based on the multivariable minimum variance benchmark and univariate generalized minimum variance benchmark. It is the extension of the above two benchmarks. In comparison with the minimum variance benchmark, the new approach is more reasonable and practical for the control performance assessment of multivariable systems. However, it does need more information of the process. The utility of the developed approach is illustrated by simulation example.
Mycophenolate mofetil decreases rejection in simultaneous pancreas-kidney transplantation when combined with tacrolimus or cyclosporine.

BACKGROUND Historically, the acute rejection rates in simultaneous pancreas-kidney (SPK) recipients have been extremely high (50-80%), with many second and third rejection episodes despite the use of quadruple immunosuppression (antibody induction and cyclosporine [CsA]-azathioprine [AZA]-based maintenance immunosuppression). Although this acute rejection has rarely led to graft loss, it has been a great cause of morbidity and of significantly increased cost. In an attempt to decrease the acute rejection rate and related morbidity in SPK transplant recipients, we compared two "state-of-the-art" immunosuppression regimens in a prospective, randomized, single-center study. METHODS Patients who received SPK transplants were randomized to receive either tacrolimus (TAC) and mycophenolate mofetil (MMF, n=18) or CsA (Neoral formulation) and MMF (n=18). All patients received OKT3 induction and prednisone, which was tapered to 5 mg/day by 6 months after transplantation. All rejection episodes were biopsy proven. In addition, metabolic control (HgbA1C, hypertension, serum cholesterol), drug toxicity, and infection also were measured. Data were compared with that of a historical group (n=18) who received conventional CsA (Sandimmune formulation) and AZA-based immunosuppression. RESULTS The incidence of biopsy-proven acute rejection was 11% in both the TAC-MMF and CsA-MMF groups with only two patients in each group experiencing a rejection episode. This rejection rate was significantly decreased from that of the CsA-AZA historical group (77%, P<0.01). There were no significant differences in infection rates, including cytomegalovirus, or in metabolic control (HgbA1C, hypertension, and cholesterol levels). All patients remained on their initial immunosuppression regimen for the first 3 months after transplantation. Between 3 and 6 months after transplantation, three patients were switched from TAC to CsA for recurrent migraine headaches, posttransplant diabetes, and chronic cytomegalovirus infection. Two patients in the CsA-MMF group died of nonimmunologic causes (aspiration pneumonia and arrhythmia) between 3 and 6 months after transplantation. CONCLUSIONS The data from this study show that MMF treatment significantly decreases the incidence of biopsy-proven acute rejection in SPK transplant recipients compared with AZA-treated historical controls. In addition, we conclude that TAC and CsA (Neoral), when combined with MMF, yield similar, low acute rejection rates with similar graft function and metabolic control.
A laboratory analysis of gutta-percha-filled area obtained using Thermafil, System B and lateral condensation.

AIM To determine the percentage of gutta-percha-filled area (PGFA) in the apical third of root canals when filled with either Thermafil, System B or lateral condensation. METHODOLOGY Sixty extracted human maxillary central incisor teeth were root filled as following: G1: lateral condensation (n = 20), G2: System B (n = 20) and G3: Thermafil system (n = 20). A horizontal section was cut 2 and 4 mm from the apical foramen of each tooth. The samples were prepared for microscopic analysis and photomicrographs of each apical surface were taken at a magnification of 50x. Through digital image analysis, the cross-sectional area of the canal and the gutta-percha was measured. The PGFA was calculated. The PGFA data obtained in the three groups were analysed using a nonparametric Friedman and Wilcoxon signed-rank tests. RESULTS Significant differences in PGFA were found between the Thermafil System (G3) and both System B (G2) and lateral condensation (G1) (P < 0.01). The greatest PGFA occurred in the Thermafil group. No significant statistical difference was found between System B and lateral condensation (P > 0.05). CONCLUSIONS The coated carrier gutta-percha system Thermafil produced significantly higher PGFAs than lateral condensation and System B techniques.
Indicator-based particle swarm optimization with local search

An indicator-based particle swarm optimization algorithm with local search (IBPSO-LS) is proposed. IBPSO-LS with O(nN2) computational complexity integrates preference information of the decision maker into multi-objective PSO, and the local search is used to approach the Pareto-optimal solutions quickly so as to yield a computationally efficient and convergent procedure. Meanwhile, a mutation operator is adopted to avoid premature convergence and improve the exploratory capabilities of IBPSO. Simulations on several multi-objective benchmark instances indicate that IBPSO-LS has favorable performance with respect to different performance measures.
Recent research accomplishments on the International Space Station

Astronauts have conducted more than four years of continuous space research aboard the International Space Station (ISS). The US laboratory module, Destiny, is outfitted with a robust suite of scientific equipment to support spaceflight research. Research, albeit limited, is ongoing in spite the grounding of the Space Shuttle fleet as a result of the loss of the Columbia in February 2003. Results from the last four years of research on ISS are now appearing in the scientific literature. Indeed, scientific articles are now being submitted to peer-reviewed journals from the ISS by the Science Officer on board. This paper addresses the recent research results and accomplishments; and discusses the unique challenges faced in these early years of ISS assembly, including the methods for conduct of research while the Space Shuttle is unavailable as a resource for deploying and returning experiments for the ISS. We also discuss how the research portfolio is being realigned to support the use of ISS to enable NASA's Exploration Mission.
Skeletal forelimb measurements and hoof spread in relation to asymmetry in the bilateral forelimb of horses.

REASONS FOR PERFORMING STUDY Research has highlighted a high frequency of skeletal asymmetries in horses. In addition, research into hoof asymmetries has shown that within a bilateral pair, the hoof with the smaller angle is often subjected to greater loading. There has been limited attention paid to understanding compensatory mechanisms for skeletal asymmetries in the horse; the dynamic structure of the hoof could potentially be acting in a compensatory capacity. OBJECTIVES To investigate the relationship between morphometry of forelimb segments and hoof spread and their incidence of asymmetry. METHODS Ten bilateral measurements of the hoof and forelimb were taken from 34 leisure horses. The relationship between hoof spread and forelimb segment measurements were analysed using a generalised linear model (GLM). RESULTS In relation to left hoof spread, the GLM identified significant negative relationships with left side measurements (third metacarpal length, elbow height), and significant positive relationships with right side measurements (fetlock height, third metacarpal length, elbow height). In relation to right hoof spread, the GLM identified significant negative relationship with left elbow height, and significant positive relationships with right side measurements (fetlock height, point of shoulder). The difference between the number of horses larger to the left or to the right was found to be significant for point of shoulder height (chi2 = 4.8, P < 0.05), and highly significant for heel height (chi2 = 953, P < 0.01) and the third metacarpal length (chi2 = 7.26, P < 0.01). CONCLUSIONS AND CLINICAL RELEVANCE The study demonstrated considerable asymmetry in left-right morphometry of the equine limb. The fact that measurements of hoof spread were significantly associated with limb segment measurements could possibly indicate that an interaction exists. Any asymmetry in hoof spread measurements may suggest unequal loading of the limbs, which in turn may contribute to injuries and reduced performance.
New insights in sarcoma oncogenesis: a comprehensive analysis of a large series of 160 soft tissue sarcomas with complex genomics

Adult soft tissue sarcomas (STS) are rare tumours of mesenchymal lineage. Based on cytogenetic and comparative genomic hybridization (CGH) data, they can be divided into ‘STS with simple genomics’, displaying a characteristic genetic alteration, and ‘STS with complex genomics’ (SCG), where multiple genomic alterations occur. This latter group is mostly composed of leiomyosarcomas (LMS) and pleiomorphic undifferentiated tumours previously labelled as ‘malignant fibrous histiocytomas’ (MFH), corresponding in fact to myxofibrosarcomas (MFS), pleiomorphic liposarcomas/rhabdomyosarcomas (P‐LPS, P‐RMS), and undifferentiated pleiomorphic sarcomas (UPS). Their pathobiology is still not well understood, leading to challenges in diagnosis and therapeutic management. We report here a comprehensive study encompassing array‐CGH and transcriptome analysis data of a large series of 160 SCG. Non‐supervised clustering of transcriptome data led to the identification of five groups of tumours, one of them (group A) corresponding to well‐differentiated LMS and the other four (B–E) to ‘MFH’ and poorly differentiated LMS. Welch analysis of transcriptome data in these groups allowed us to retrieve several genes of potential interest. Among them, RB1 alteration is a constant thread in SCG, often associated with RBL2 loss. PTEN tumour suppressor deletion would also stand out as a major recurrent event, especially in groups A, C, and D. The WNT canonical pathway could be potentially involved, as demonstrated by up‐regulation of one of its inhibitors, DKK1, in groups D and E, whereas DKK1 is significantly down‐regulated in groups A, B, and C. These data suggest a very complex interplay between pathways downstream of PTEN and the WNT canonical pathway, providing new hints about SCG pathobiology and their potential therapeutic targets. Copyright © 2010 Pathological Society of Great Britain and Ireland. Published by John Wiley & Sons, Ltd.
Validity of the Confusion Assessment Method in Detecting Postoperative Delirium in the Elderly

In this prospective cohort of 71 elderly patients undergoing cardiac surgery, each subject was interviewed before and after surgery to detect incident delirium using the Confusion Assessment Method (CAM), the Mini-Mental State Examination (MMSE), the Clock Test, and a health record review. The first 41 were assessed by a physician and the remaining 30 by two study nurses. Delirium was then diagnosed by a physician using DSM-III-R criteria. Delirium was present in 23 subjects (32.4%). The sensitivity of the CAM differed significantly when administered by physicians compared to nurses (1.00 vs. .13). When standard cutoffs were used, neither the MMSE nor the Clock Test were found to be sensitive markers for delirium (.30 and .09, respectively). Recognition of delirium by charting was superior in nurses compared to physicians (.83 vs. .30). We conclude that the sensitivity of markers for delirium, such as the CAM and health record documentation, is dependent on the training background of the operator.
Professional competencies in supply chain management in the mid-sized supermarket sector in Brazil

Purpose The purpose of this paper is to analyse professionals’ competencies in supply chain management (SCM) in the mid-sized supermarket sector in Brazil as a way of broadening the understanding of the importance and the use of competencies in business development. Design/methodology/approach The survey was conducted with 60 managers from 34 companies in the mid-sized supermarket sector in the metropolitan region of Natal, Brazil. The managers evaluated the importance and use of a set of 24 general and specific competencies related to SCM. The gaps between importance and use were identified and analysed. Findings The results showed that the level of use was below the level of importance for all competencies, and the general competencies somehow received more attention than specific competencies in the development and execution of SCM activities. Moreover, the overall average of the gaps between levels of use and importance calculated for the general competencies was less than the general average of the gaps calculated for the specific skills. Research limitations/implications The research was carried out with a sample of mid-sized supermarkets in a particular region. Therefore, it is recommended that the research be extended to other contexts and supermarket companies of other sizes. Practical implications The calculated gaps between managers’ expectations or attributed importance and the perceived levels of competence use in supermarket organisations revealed important lines of action for correcting the course in human resources policy. Originality/value The present paper elaborated on an opportunities matrix, gaps × importance, showing how managers can set priorities to fill competence gaps and improve the companies’ human resources. Besides, it compares levels of importance and uses for two groups of competencies, general and specific related to SCM.
How accurate is triaxial RT3TM (RT3) accelerometer for estimating energy expenditure

The participants are instructed to remove the RT3 only for sleeping, bathing and swimming activities but some studies have shown the participants remove the accelerometer for longer times. The activities performed while the accelerometer is not being worn and, or energy that was not recorded during this time has never been estimated. This study aimed to assess compliance in using the accelerometer and quantify the energy expenditure (EE) not recorded by the accelerometer during the time it was not worn in free-living young males in a consecutive 4-day period. Eleven male participants 19 to 23 years of age, 54.7 to 85.5 kg with body mass index of 19.1 to 27.6 kg.m-2 completed the study. Resting metabolic rate was measured by indirect calorimetry. Daily EE estimation was on average 23.6% higher using the Bouchard Physical Activity Records than the RT3. Accelerometers were worn for 67 to 98% of waking hours but up to 30% of the EE was not recorded due to the device not being worn by participants mainly during intense physical activity. Recording the physical activity when the accelerometer is not being worn would provide a more precise estimative of the EE.
The correlation empirical research between the science input and economic growth in China’s construction industry

Abstract The paper which is based on statistical data in 2002–2012 Chinese construction industry, analyzes situation in the construction of science input and industry growth, build a grey correlation model. The author makes a correlation empirical research between the science input and economic growth in China’s construction industry, Using graphical simulation method to proof. Take correlation model for comparative analysis between three important factors in construction technology. The result shows the average correlation degree between science input and economic growth in Chinese construction industry from 2002 to 2012, and specifically, the average correlation degrees of three accurate indicators, R&D input, technical personnel input and technical equipment rate, respectively are 0.58, 0.63 and 0.62.
Communicative Efficiency in Ukraine’s Banking System: Evidence From Independent Auditor Reports

This study, based on the quantitative content analysis, examines communicative efficiency in the Ukrainian banking system, i.e. shows how the tone and the readability of independent auditor reports are associated with a bank performance in the next financial year. The study applies a fixed-effects estimator within the regression to an unbalanced panel dataset of Ukrainian banks. The tone of report variable is constructed with the help of Loughran and McDonald’s Financial Sentiment Word Lists, while readability is estimated using the FOG and Flesch-Kincaid indices. Based on estimations of 2012-2016, the readability of audit reports is found to have no relationship with a bank’s profitability in the next year. However, a more negative tone of auditor report is associated with an increase in bank’s ROA and ROE in the subsequent period. This paper concludes with policy implications and remarks on the practical application and execution of the findings.
Capital Structure and Its Role on Performance of Microfinance Institutions: The Ugandan Case

Micro Finance Institutions (MFIs) rejuvenate economic prowess in developing countries, after severe shocks like wars, droughts and floods. MFIs are a promising tool to tackle poverty and improve food security. Sustainability of MFIs based on their capital structure ensures sustainability in poverty reduction and improved food security. The limited literature on the impacts of capital structures on MFI performance necessitated the study. Panel data from 14 MFIs was collected based on availability and accessibility. The sources of data were financial and income statements covering five years. Econometric analysis using STATA software was done following methodologies of Bogan and Rosenberg. MFIs lent to both individuals and groups and 79% were not regulated by the Central Bank, 86% had their funding sources as loans, grants, excluding deposits/savings and 73% attained operational self-sufficiency. Debt and grants were negatively correlated to operational and financial sustainability. When sustainability was more constricted to financial sustainability, debt and share capital remained noteworthy. Other than grants, debt was paid back on competitive market interest rates most especially debts from money lenders, whereas share capital fetched in revenues to the MFIs at market interest rates from the borrowers. Grants and debt had a substantialdamagingconsequence on MFI performance. Capital structure was essential in MFIs’ sustainability. MFI specific characteristics, like management were also important. Subject to sampling uncertainties, the results indicate that adding to regulation by Central Bank, MFIs must specialize their lending to reduce portfolio at risk. MFIs must reduce dependence on debts and grants and resort to accumulating share capital for long-term sustainability.