Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of the Accounting Environment on the Preparation of Financial Reports in Commercial Banks

Due to the wide scope of the accounting environment, the purpose of this study is to explain a number of components of the accounting environment and their impact on the financial reporting of commercial banks. The components (liquidity, financial leverage, profitability, profit management, company size, company life cycle, corporate governance) are randomly selected from the background of the research and each research record is presented. Considering the aim of this study is to investigate the relationship between the two main variables of the research 1- accounting environment (independent variable) 2- preparing financial reports of commercial banks (dependent variable). Therefore, descriptive - correlation method has been used. Also, the library method has been used to collect the content related to theoretical foundations and research background. The statistical population of the study is 40 branches of commercial banks located in Australia. In this research, randomly, 7 variables were selected from the research background that were components of the accounting environment and then a researcher-made questionnaire with appropriate validity and reliability of about 0.1 was obtained by the research participants. After reviewing the collected data, we have tried to apply the multivariate regression test in SPSS software. Regression results showed that two independent variables (profit management, company life cycle) have a positive and significant relationship with the dependent variable (financial reporting of commercial banks) in the present research. Earnings_manage variable with 0.048 is smaller than 0.05 and shows that there is a significant relationship between this independent variable and the dependent variable (financial reporting of commercial banks). Also, Reg_date_on_s_exchange variable with a correlation coefficient of 0.000 is less than 0.05, indicating that there is a significant relationship between this independent variable and the dependent variable (financial reporting of commercial banks). Other variables such as financial leverage, liquidity, etc. have not shown any significant relationship.
ESTIMATES OF AADT : QUANTIFYING THE

Annual average daily traffic (AADT) values are a key variable in many models and policy decisions; however, these are simply rough estimates of traffic counts along the vast majority of roadway sections. This research quantifies the level of uncertainty in AADT estimates by quantifying different errors that emerge, from extrapolating short-term local counts over time and space. Factoring errors (from use of day of week and month of year factors, based on permanent detector station count patterns) are investigated across roadway and area types, for both Minnesota and Florida automatic traffic recorder (ATR) sites. Errors resulting from spatial extrapolation (due to reliance on a nearby count site’s AADT as a proxy) also are studied, as a function of distance to the nearest sampling site, using predictions of network travel patterns in Austin, Texas and freeway traffic counts from California’s Performance Measurement System (PeMS). Temporal errors, from extrapolation of counts forward in time, are quantified using 21 years of AADT values from Minnesota’s permanent ATR sites. A table summarizing the nature and magnitude of these various errors serves as a reference for designers, planners and researchers, who rely on count data. The analytical results of this investigation suggest a variety of recommendations for agencies seeking to reduce and appreciate errors in their AADT estimates. These include sampling in spring and summer months (on weekdays), pursuing appropriate site assignment to ATR groups, and recognizing the effects of distance to the sampling site – over time and space. With adequate attention, (average) errors in AADT estimates can probably be reduced to the level of user-required accuracy. Nevertheless, these still will have an impact on investment decisions, crash rate calculations, travel demand model validation, and other analyses.
DETERMINATION OF THE UNIVERSITY STUDENTS’ MISCONCEPTIONS ABOUT THE TOPIC “PASSAGE OF SUBSTANCES THROUGH CELL MEMBRANE” BY TWO-TIER TEST

Information that is contrary to the scientific reality is called misconceptions, and students gain them as a result of their past experiences. Learning new and correct information becomes more difficult or even hamper due to misconceptions. This study was conducted to determine the misconceptions of the health-care technician students related with the passage of substance through cell membrane. It was performed with 335 students. The research subject was explained to the students in a two-hour course by a researcher in the human physiology course. One week later, a two-tier diagnostic test consisting of seven questions was applied. It was seen that diffusion was the most known subject by the students and the correct answer rate was 77.9% (n:261). On the other hand, the least known subject was the calculation amount and the direction of the passage matter's (plasmolysis and deplasmolysis events) depending on ambient density (number of correct answer: 9.3%, n:31). Some misconceptions that were identified are the following: 1- 33.7% of students thought that the active substance transport occurred only from low density medium towards high density medium. 2-36.1%of students thought that pure water was isotonic. 3-53.7% of the students thought that the large molecules such as starch could pass through the membrane until the density to equal in both side. The data were compared in SPSS 15.0 program depending on whether students participated in the training programs that was given as a research subject or not. The correct response rate for questions was significantly different between participating and nonparticipating groups (p = .01 for multiple choice questions and p = .003 for open ended questions), and most successful training program was physiotherapy.
Antimicrobial Activity of High Density Polyethylene Fabric Containing Scutellaria Baicalensis Extract-Loaded Zeolite Microparticles

Sook-Young Lee1†, Mi-Rae Jo, Hyun-Jin Kim2†, Tae-Yub Kwon, Hyunjung Han, Young Il Yoon and Jun Sik Son* Korea Textile Development Institute, Daegu, Korea 1Regional Innovation Center for Dental Science and Engineering, Chosun University, Gwangju, Korea 2Institute for Biomaterials Research and Development, Kyungpook National University, Daegu, Korea 3Department Dental Biomaterials, Kyungpook National University, Daegu, Korea 4Department of Clothing and Textile, University of Ulsan, Ulsan, Korea *Corresponding author Jun Sik Son (json@textile.or.kr)
Does the Acute Cerebellitis Play a Role in the Neurocognitive Profile of a Child After its Onset

This study aimed to present the neuropsychological assessment of MC, a seven-year-old girl, who was diagnosed with acute viral cer- ebellitis. The protocol included cognitive tests, stress and mood scales, behavioral observation, and interviews with family and school. In the neuropsychological assessment, difficulties in crystallized skills, especially in language and numerical cognition domains, were observed. The results of the neuropsychological assessment were discussed to detail her neurocognitive profile and verify to what extent her impairment could be attributed to the acute viral cerebellitis.
Strategic leadership factors of school administrators influencing the effectiveness of small- sized schools

This research is aimed to study the direct, indirect and total influence of strategic leadership factors of school administrators influencing the effectiveness of small-sized schools. The samples were 1,396 administrators of small-sized schools under the primary educational service area office, the Basic Education Commission in the academic year 2017. The population was 15,999 small-sized school administrators who are administrating in small-sized schools under the primary educational service area office of the Basic Education Commission of Thailand. The research was conducted in the same academic year. It was found that Setting Organizational Direction (SETTD) had direct influence, an indirect influence, and a total influence on the effectiveness of most small-sized schools. In addition, strategy formulation (STRAT) had an indirect influence higher than the strategy implementation with the influence value of 0.044. The strategic control and evaluation (EVALU) had a direct influence and a total influence on the effectiveness of small-sized school with the influence value of 0.046. The model for developing the strategic leadership of school administrators of small-sized schools was obtained. Key words: strategic leadership factors, effectiveness of school, small-sized school.
Farklı Sulama Suyu Seviyelerinin Serada Yetiştirilen Kıvırcık Marulun (Lactuca sativa var. campania) Verimi ve Gelişimi Üzerine Etkileri

Bu arastirma, farkli sulama suyu duzeylerinin isitmasiz cam serada kis doneminde yetistirilen kivircik marulun (Lactuca sativa var. campania) verim ve bitki gelisimi uzerine etkilerini arastirmak amaciyla Canakkale Onsekiz Mart Universitesi Dardanos Yerleskesinde 2011–2012 yillarinda yurutulmustur. Arastirma, tesaduf parselleri deneme desenine gore kurulmus ve A sinifi buharlasma kabindan meydana gelen buharlasma miktarina gore sulamalar yapilmistir. Bitki–kap katsayilari (Kcp) 0,25, 0,50, 0,75, 1,00 ve 1,25 alinarak sulama konulari I1,25, I1,0, I0,75, I0,50, I0,25 seklinde olusturulmustur. Kis donemi suresince iki bitkisel uretim gerceklestirilmistir. Birinci uretim doneminde 15–75 mm ve ikinci uretim doneminde 9–45 mm arasinda degisen sulama suyu deneme parsellerine uygulanmistir. Gerceklesen bitki su tuketimleri donemler arasinda sirasiyla 88–115 ve 56–79 mm tespit edilmistir. Her iki uretim doneminin sonunda deneme konularindan elde edilen toplam verim degerleri 2,239–3,742 kg/da arasinda farklilik gostermistir. En yuksek verim degerleri, en fazla sulama suyunun uygulandigi deneme konusunda, uretim donemlerine gore sirasiyla 1,544 ve 2,198 kg/da bulunmustur. Ikinci uretim doneminde, tum deneme konularinda verimlerin arttigi gorulmektedir. Sulama suyunun artisi ile birlikte marullarin tek meyve agirliginin, yaprak alanlarinin, tac genisliklerinin ve boylarinin arttigi tespit edilmistir. Bu arastirma, Canakkale’de serada yetistirilen marul icin sulama programinin olusturulmasinda A sinifi buharlasma kaplarinin kullanilabilecegi gostermektedir ve kap katsayisi olarak 1.25’nin kullanilmasi onerilmektedir
Vegetation Functional Properties Determine Uncertainty of Simulated Ecosystem Productivity: A Traceability Analysis in the East Asian Monsoon Region

Global and regional projections of climate change by Earth system models are limited by their uncertain estimates of terrestrial ecosystem productivity. At the middle to low latitudes, the East Asian monsoon region has higher productivity than forests in Europe‐Africa and North America, but its estimate by current generation of terrestrial biosphere models (TBMs) has seldom been systematically evaluated. Here, we developed a traceability framework to evaluate the simulated gross primary productivity (GPP) by 15 TBMs in the East Asian monsoon region. The framework links GPP to net primary productivity, biomass, leaf area and back to GPP via incorporating multiple vegetation functional properties of carbon‐use efficiency (CUE), vegetation C turnover time (τveg), leaf C fraction (Fleaf), specific leaf area (SLA), and leaf area index (LAI)‐level photosynthesis (PLAI), respectively. We then applied a relative importance algorithm to attribute intermodel variation at each node. The results showed that large intermodel variation in GPP over 1901–2010 were mainly propagated from their different representation of vegetation functional properties. For example, SLA explained 77% of the intermodel difference in leaf area, which contributed 90% to the simulated GPP differences. In addition, the models simulated higher CUE (18.1 ± 21.3%), τveg (18.2 ± 26.9%), and SLA (27.4±36.5%) than observations, leading to the overestimation of simulated GPP across the East Asian monsoon region. These results suggest the large uncertainty of current TBMs in simulating GPP is largely propagated from their poor representation of the vegetation functional properties and call for a better understanding of the covariations between plant functional properties in terrestrial ecosystems.
An Introduction to a Neurofeedback-based Self-Rewarding Framework on Mobile Devices using Modern HCIs

In this paper, our aim is to introduce a new approach in developing computer assisted educational games for children of different age groups. Brain-Computer Interfaces are applied in our experiments to acquire the maximal learning ability. Recent times, tablets are rapidly gaining popularity in education and smart phones are regularly used by children and by adolescents; therefore our primary research focuses on these mobile devices. Over the past decades, reinforcement learning a learning algorithm well-known from machine learning was applied in cognitive neuroscience; however, here the neurotransmitter dopamine is responsible for the rewarding signal. In our study, based on reinforcement learning we show how manipulating reward by a feedback from BCI through educational games can lead to a better learning ability in general. Therefore a neurofeedback self-rewarding learning framework is provided for game developers to create adaptive educational games on mobile devices. Keywords—adaptive games, EEG, neurofeedback, biofeedback, educational games, reinforcement learning, affective games, adaptive games, self-rewarding.
A combinatorial model for series-parallel networks

The category of pregeometries with basepoint is defined and explored. In this category two important operations are extensively characterized: the series connection S(G, H), and the parallel connection P(G, H) = S(G, H); and the latter is shown to be the categorical direct sum. For graphical pregeometries, these notions coincide with the classical definitions. A pregeometry Fis a nontrivial series (or parallel) connection relative to a basepoint p iff the deletion F\p (contraction F/p) is separable. Thus both connections are zz-ary symmetric operators with identities and generate a free algebra. Elements of the subalgebra A[C2l generated by the two point circuit are defined as series-parallel networks, and this subalgebra is shown to be closed under arbitrary minors. Nonpointed series-parallel networks are characterized by a number of equivalent conditions: 1. They are in A[C2] relative to some point. 2. They are in A[C2] relative to any point. For any connected minor K of three or more points: 3. K is not the four point line or the lattice of partitions of a four element set. 4. K or K is not a geometry. 5. For any point e in K, K\e or K/e is separable. Series-parallel networks can also be characterized in a universally constructed ring of pregeometries generalized from previous work of W. Tutte and A. Grothendieck. In this Tutte-Grothendieck ring they are the pregeometries for which the Crapo invariant equals one. Several geometric invariants are directly calculated in this ring including the complexity and the chromatic polynomial. The latter gives algebraic proofs of the two and three color theorems.
Regressive Sin Taxes, with an Application to the Optimal Soda Tax

A common objection to “sin taxes”—corrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinks—is that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general optimal taxation framework and delivers empirically implementable formulas for sufficient statistics for the optimal commodity tax. The optimal sin tax is increasing in the price elasticity of demand, increasing in the degree to which lower-income consumers are more biased or more elastic to the tax, decreasing in the extent to which consumption is concentrated among the poor, and decreasing in income effects, because income effects imply that commodity taxes create labor supply distortions. Contrary to common intuitions, stronger preferences for redistribution can increase the optimal sin tax, if lower-income consumers are more responsive to taxes or are more biased. As an application, we estimate the optimal nationwide tax on sugar-sweetened beverages, using Nielsen Homescan data and a specially designed survey measuring nutrition knowledge and self-control. Holding federal income tax rates constant, our estimates imply an optimal federal sugar-sweetened beverage tax of 1 to 2.1 cents per ounce, although optimal city-level taxes could be as much as 60% lower due to cross-border shopping.
The Triple Pulsar System PSR B1620–26 in M4

The millisecond pulsar PSR B1620-26, in the globular cluster M4, has a white dwarf companion in a half-year orbit. Anomalously large variations in the pulsar's apparent spin-down rate have suggested the presence of a second companion in a much wider orbit. Using timing observations made on more than 700 days spanning 11 yr, we confirm this anomalous timing behavior. We explicitly demonstrate, for the first time, that a timing model consisting of the sum of two noninteracting Keplerian orbits can account for the observed signal. Both circular and elliptical orbits are allowed, although highly eccentric orbits require improbable orbital geometries. The motion of the pulsar in the inner orbit is very nearly a Keplerian ellipse, but the tidal effects of the outer companion cause variations in the orbital elements. We have measured the change in the projected semimajor axis of the orbit, which is dominated by precession-driven changes in the orbital inclination. This measurement, along with limits on the rate of change of other orbital elements, can be used to significantly restrict the properties of the outer orbit. We find that the second companion most likely has a mass m ~ 0.01 M☉—it is almost certainly below the hydrogen-burning limit (m < 0.036 M☉, 95% confidence)—and has a current distance from the binary of ~35 AU and orbital period of order 100 yr. Circular (and near-circular) orbits are allowed only if the pulsar magnetic field is ~3 × 109 G, an order of magnitude higher than a typical millisecond pulsar field strength. In this case, the companion has mass m ~ 1.2 × 10-3 M☉ and orbital period ~62 yr.
A U.S.-JapanCollaborative RoboticsResearchProgram

The Jet Propulsion Laboratory (JPL) and the Electrotechnical Laboratory (ETL) have recently initiated a cooperative R&D effort in telerobotics. This new effort, sponsored by the U.S. National Aeronautics and Space Administration (NASA) and Japan's Ministry of International Trade and Industry (MITI), has two major themes. First, our work broadens the outreach of space telerobotics R&D to international technical collaboration and facilities usage in the United States and Japan. This is natural, given plans for a common U.S.Japan robotic presence on the International Space Station (the Japanese Experimental Module and U.S. Mobile Servicing Center), as well as ongoing U.S-Japan discussions of possible shared ground control assets. Second, our work fosters development and demonstration of new operator interface technologies to improve the flexibility and reliability of ground-to-orbit telerobotic operations. This new technology is important, given the continuing imperatives to off-load platform maintenance from the extravehicular activity/intravehicular activity (EVA/IVA) crew to on-board robot assists under direct ground mission control [1]. Permanent human capability and productive science on platforms such as the Space Station will otherwise be delayed.
Systems Approach to Weed Management in Irrigated Crops

The impact of four weed management systems on weed seed reserves in soil, yearly weed problem, and production of barley, corn, pinto bean, and sugarbeet was assessed where these crops were grown in rotation for 4 consecutive years in four cropping sequences. Weeds were controlled in each crop with only conventional tillage or conventional tillage plus minimum, moderate (system 1), and intensive (system 2) levels of herbicides. Seed of annual weeds from 11 genera were identified, with barnyardgrass and redroot pigweed comprising 66 and 19%, respectively, of the initial 90 million weed seed/ha present in the upper 25 cm of the soil profile. After the fourth cropping year, overall decline in total number of weed seed in soil was 53% when averaged over four cropping sequences and four weed management systems. Over the 4-yr period, about 10 times more weeds escaped control in system 1 than in system 2; and within a crop, the fewest number of weeds escaped control annually in barley. System 2 had the highest herbicide use in each cropping sequence, the fewest weeds at harvest, and the smallest adjusted gross return over the 4-yr period in three of four cropping sequences.
Spray-dried porcine plasma in dog foods: implications on digestibility, palatability and haematology

The objective of this study was to evaluate food palatability, digestibility and blood parameter of dogs fed diets containing increasing levels of spray-dried porcine plasma (SDP). We also aimed to evaluate the SDP digestibility for dogs. We used 36 dogs distributed in 3 experiments. In the digestibility assay (Experiment 1), eight adult Beagles were distributed according to a double Latin square design (4 x 4). The following diets were evaluated: 0, 4, 8, and 12% SDP of diet. In the palatability trial (Experiment 2), 20 adult dogs were used. Diets containing 0 and 4% SDP were pair-wised compared. Blood parameters (Experiment 3) were evaluated in eight adult Beagles. Dogs were fed the diet with 0% for 10 days and then the diet with 12% SDP for further 10 days. Dietary SDP inclusion promoted a linear increase (P0.05). In conclusion, SDP shows high digestibility of CP and DM, being feasible its use in diets for dogs. However, it is important to study the effects of inclusion levels lower than 4%, in order to do not compromise diet palatability.
Determinants of NPLs at the aggregate level: A comparative approach for middle and high income countries

This thesis investigates the key determinants of the Non-performing loans (NPLs) comparing two groups of countries from Southeastern and Western Europe, with two different levels of economic development. We try to find empirical evidence and estimate whether the determinants of NPL ratio are different for the middle and high income countries. Applying panel data models for 14 countries overall, and using the regressions of subsampled countries, we analyze the importance of the determinants at the aggregate level. The final results show that all variables considered are significant, except inflation rate under all specifications and FDI when the subsampled dummy variables are used. As for the specifications of the exchange rate determinant, we conclude that the NPL ratio is negatively and significantly influenced in the export dominant middle income economies. An additional noneconomic variable, such as the educational index, constructed at the national level, is found to increase the NPL ratio. Concerning the institutional quality index, averaging all six institutional indicators, this determinant does not show a consistent result across different data sample specifications. JEL Classification G21, G28, F10, O43