Miracle-dz/UniFAR-FTUs huggingface dataset:
Transition to IFRS and its Implications for Accounting Education in Saudi Arabia

The adoption of a unified set of accounting standards has implications for the accounting profession and accounting education. Identifying these implications is important for the efficient and effective transition to International Financial Reporting Standards (IFRS). Yet, there is limited research into adopting IFRS in countries with developing economies that have differing legal, economic and social structures. Saudi Arabia’s decision to transition to IFRS in 2012, as announced by the Saudi Organisation for Certified Public Accountants (SOCPA), has resulted in a need to examine the effect of this transition on accounting education in Saudi Arabia, specifically on the way higher education institutions will incorporate IFRS into the curriculum as a principles-based approach to adopting accounting standards. This study is underpinned by an educational theoretical framework of curriculum implementation. The framework was employed to answer the research questions that address the influences on the adoption of IFRS for accounting educators in Saudi Arabia. The results of the research are intended to inform professional bodies in Saudi Arabia, and more generally in developing countries, of the factors affecting curriculum development in accounting that incorporates IFRS. This study also examines the educational transition to IFRS from an Islamic perspective.
Evaluating the Time Limit at Maximum Aerobic Speed in Elite Swimmers. Training Implications

The aim of the present study was to make use of the concepts of maximum aerobic speed (MAS) and time limit (tlim) in order to determine the relationship between these two elements, and this in an attempt to significantly improve both speed and swimming performance during a training season. To this same end, an intermittent training model was used, which was adapted to the value obtained for the time limit at maximum aerobic speed. During a 12 week training period, the maximum aerobic speed for a group of 9 top-ranking varsity swimmers was measured on two occasions, as was the tlim. The values generated indicated that: 1) there was an inverse relationship between MAS and the time this speed could be maintained, thus confirming the studies by Billat et al. (1994b); 2) a significant increase in MAS occurred over the 12 week period, although no such evolution was seen for the tlim; 3) there was an improvement in results; 4) the time limit could be used in designing a training program based on intermittent exercises. In addition, results of the present study should allow swimming coaches to draw up individualized training programs for a given swimmer by taking into consideration maximum aerobic speed, time limit and propelling efficiency.
Effect of yeast culture supplement on production, rumen fermentation, and duodenal nitrogen flow in dairy cows.

Six lactating Holstein cows fitted with rumen and T-type duodenal cannulas were used in a crossover design to examine effects of yeast culture supplement on production parameters, rumen fermentation, and flow of N to the duodenum. Treatments were control and control plus 10 g/d of yeast culture. Dry matter intake was greater, and milk production tended to be higher, for cows supplemented with yeast culture, but milk composition was not affected. Rumen pH was not affected by yeast culture, but peak lactic acid concentration decreased from 1.93 to 1.73 mM. Rumen fluid acetate:propionate ratio, dilution rate (percentage per hour), and ammonia N concentration (milligrams per deciliter) were 2.28, . 12, and 10.7 and 2.04, . 13, and 9.6 for control cows and for cows supplemented with yeast culture, respectively. Although numbers of fiber-digesting bacteria were not affected by yeast culture, DM disappearance of wheat straw tended to be higher at 12 and 24 h, and CP and ADF digestibilities were greater. Duodenal NAN flow tended to be higher in cows supplemented with yeast culture because of higher bacterial N flow. Duodenal AA profile and flow of Met were significantly affected by yeast culture supplementation. The results suggest that yeast culture may alter the AA profile of bacterial protein.
Public Expenditure and National Income Causality: Further Evidence on the Role of Omitted Variables*

Whether changes in public expenditure growth help predict changes in national income growth (and/or vice versa) remains an important issue of sustained interest in the empirical public finance literature. In recent years, attention has mainly been confined to two specific areas, namely, estimation of the impact of the public sector on output growth (by means of regression analysis) and causality testing. Unfortunately, the outcome of both types of analysis has been inconclusive. Focussing on the impact studies, we note that a number of empirical investigations have attempted to measure the effect of the size of the public sector on overall economic growth. For instance, Ram [19], utilizing a two-sector model, found that growth of government size has a positive effect on economic growth. Landau [14; 15], however, presented opposite evidence, indicating that the government sector expansion led to a decline in output growth for many DCs and LDCs since 1960. In a recent study, Barth, Keleher and Russek [4] estimated variants of Ram's models with data for 30 countries. Their empirical results largely support a negative relationship between the scale of government and aggregate economic activity. Furthermore, using the Hausman procedure, they rejected the hypothesis that the independent variables (namely, real government spending or other measures of the scale of the government, depending on the specification) in the regression equations are exogenous. This strongly suggests that the conclusions reached by
Response to: Comparison of Posterior Lumbar Interbody Fusion and Posterolateral Lumbar Fusion in Monosegmental Vacuum Phenomenon within an Intervertebral Disc

STUDY DESIGN Retrospective. PURPOSE To compare the clinical and radiological outcomes of posterolateral lumbar interbody fusion (PLIF) and posterolateral lumbar fusion (PLF) in monosegmental vacuum phenomenon within an intervertebral disc. OVERVIEW OF LITERATURE The vacuum phenomenon within an intervertebral disc is a serious form of degenerative disease that destabilizes the intervertebral body. Outcomes of PLIF and PLF in monosegmental vacuum phenomenon are unclear. METHODS Monosegmental instrumented PLIF and PLF was performed on 84 degenerative lumbar disease patients with monosegmental vacuum phenomenon (PLIF, n=38; PLF, n=46). Minimum follow-up was 24 months. Clinical outcomes of leg and back pain were assessed using visual analogue scales for leg pain (LVAS) and back pain (BVAS), and the Oswestry disability index (ODI). The radiographic outcome was the estimated bony union rate. RESULTS LVAS, BVAS, and ODI improved in both groups. There was no significant difference in the degree of these improvements between PLIF and PLF patients (p>0.05). Radiological union rate was 91.1% in PLIF group and 89.4% in PLF group at postoperative 24 months (p>0.05). CONCLUSIONS No significant differences in clinical results and union rates were found between PLIF and PLF patients. Selection of the operation technique will reflect the surgeon's preferences and patient condition.
Metabolomics Reveals Distinct Carbon and Nitrogen Metabolic Responses to Magnesium Deficiency in Leaves and Roots of Soybean [Glycine max (Linn.) Merr.]

Magnesium (Mg) deficiency, a widespread yet overlooked problem in agriculture, has been reported to retard plant growth and development, through affecting key metabolic pathways. However, the metabolic responses of plant to Mg deficiency is still not fully understood. Here we report a metabolomic study to evaluate the metabolic responses to Mg deficiency in soybean leaves and roots. Hydroponic grown soybean were exposed to Mg starvation for 4 and 8 days, respectively. Metabolic changes in the first mature trifoliolate leaves and roots were quantified by conducting GC-TOF-MS based metabolomic analysis. Principal component analysis (PCA) showed that Mg deficient plants became distinguishable from controls at 4 days after stress (DAS) at metabolic level, and were clearly discriminated at 8 DAS. Mg deficiency could cause large metabolite alterations on carbon and nitrogen metabolism. At 8 DAS, carbon allocation from shoot to root is decreased by Mg deficiency. Remarkably, most amino acids (such as phenylalanine, asparagine, leucine, isoleucine, glycine, glutamine, and serine) showed pronounced accumulation in the leaves, while most organic acids (including pyruvic acid, citric acid, 2-keto-glutaric acid, succinic acid, fumaric acid, and malic acid) were significantly decreased in the roots. Our study shows that the carbon and nitrogen metabolic responses are distinct in leaves and roots under Mg deficiency.
Institutions, smart specialisation dynamics and policy

Smart specialisation features prominently in the European regional policy context. This paper discusses how the configuration of the regional institutional framework affects smart specialisation dynamics and policy. It elaborates why and how institutional diversity and integration promote entrepreneurial discovery processes, spillovers and agglomeration effects, and thereby structural change in regions. Policy challenges arising from the regional institutional framework are identified, discussed and related to well-researched system failures of regional innovation systems.
One Year Follow-Up of Parkinsonism in Dementia with Lewy Bodies

The progression of parkinsonism over 1 year was evaluated in a prospective cohort of patients (n = 338), suffering from dementia with Lewy bodies (DLB), Alzheimer’s disease (AD) or vascular dementia (VaD). Parkinsonism was assessed using the modified Unified Parkinson’s Disease Rating Scale. Significant parkinsonism was significantly commoner in DLB sufferers (71%) than amongst patients with AD (7%) or VaD (10%). DLB patients with established parkinsonism had an annual increase in severity of 9%, but progression was more rapid (49% in 1 year) in patients with early parkinsonism. Parkinsonism was frequent at all severities in DLB patients, but usually only present in other dementias when MMSE <10.
Why Seniors use Mobile Devices: Applying an Extended Model of Goal-Directed Behavior

ABSTRACT Seniors’ use of mobile devices for tourism-related purposes is an emerging social trend, but there is little theoretically based research on the topic. This study examines seniors’ usage of mobile devices for tourism-related purposes, applying the extended model of goal-directed behavior. Usefulness and enjoyment are shown to have significant effects on seniors’ use of mobile devices for tourism purposes and prior knowledge of information technology has a significant impact on seniors’ desire and behavioral intention to use mobile devices for tourism-related purposes. This study offers theoretical and practical contributions to tourism academics and practitioners.
Fatty acid synthase enhances colorectal cancer cell proliferation and metastasis via regulating AMPK/mTOR pathway

Objective: In the present study, we aimed to investigate the potential role of fatty acid synthase (FASN) in the development and progression of colorectal cancer (CRC). Materials and methods: FASN levels were analyzed in human CRC tissues and adjacent normal tissues by Western blots and immunohistochemistry. Potential roles of FASN in regulating CRC cell proliferation and migration were examined by genetic manipulation in vitro. The molecular signaling was determined to understand the mechanisms of observed FASN effects. Results: FASN level was upregulated in CRC tissues and high expression of FASN was significantly associated with lymph node metastasis, TNM (Tumor, Node, Metastases) stage and poor prognosis in patients with CRC. Knockdown of FASN attenuated CRC cell proliferation and migration in vitro while FASN overexpression possessed the opposite effects. FASN regulated AMP-activated protein kinase (AMPK)/mechanistic target of rapamycin (mTOR) pathway in CRC cells. Conclusion: FASN enhanced CRC cell proliferation and metastasis potentially through AMPK/mTOR pathway, indicating that FASN/AMPK/mTOR signaling axis may serve as a potential target for the treatment of CRC.
Longitudinal changes of lumbar bone mineral density (BMD) in patients with GH deficiency after discontinuation of treatment at final height; timing and peak values for lumbar BMD

objective GH treatment has an important role in the acquisition of bone mass in children and adolescents with GH deficiency (GHD). However, there is no information concerning the timing and value of peak bone mass in treated patients with GHD. In adolescents with GHD we longitudinally measured lumbar bone mineral density (BMD) after discontinuation of GH treatment at final height until they achieved lumbar peak BMD (pBMD). Moreover, the changes of lumbar BMD after the attainment of the peak were assessed for a period of 2 years. The results of patients were compared with those obtained in age‐ and sex‐matched healthy controls.
Cellular organization and growth‐related plasticity of the crayfish olfactory midbrain

Little knowledge is available concerning the detailed anatomy of the crusctacean central olfactory pathway. We are using radiolabeling, Golgi and biocytin/neurobiotin tracer methodologies, at the correlated light and electron microscopical levels, to study the olfactory midbrain of the freshwater crayfish. We have found that primary afferent fibers from the antennular olfactory receptor cells branch extensively throughout the length of the glomerular columns within the olfactory lobes in the midbrain. Globuli cells of the lateral cell clusters ramify as dendritic arborizations within both the olfactory and accessory lobes; their axons project out the olfactory‐globular tracts to the lateral protocerebrum, often branching to both sides. Developmental plasticity involving the connections made by afferent fibers within the olfactory lobes may permit detailed examination of organizational changes within the midbrain as the animal grows and adds new afferent input from the periphery. © 1993 Wiley‐Liss, Inc.
Are supplementary services provided during methadone maintenance really cost-effective?

OBJECTIVE Previous research has suggested that support services supplementing methadone maintenance programs vary in their cost-effectiveness. This study examined the cost-effectiveness of varying levels of supplementary support services to determine whether the relative cost-effectiveness of alternative levels of support is sustained over time. METHOD A group of 100 methadone-maintained opiate users were randomly assigned to three treatment groups receiving different levels of support services during a 24-week clinical trial. One group received methadone treatment with a minimum of counseling, the second received methadone plus more intensive counseling, and the third received methadone plus enhanced counseling, medical, and psychosocial services. The results at the end of the trial period have been published elsewhere. This article reports the results of an analysis at a 6-month follow-up. RESULTS The follow-up analysis reaffirmed the preliminary findings that the methadone plus counseling level provided the most cost-effective implementation of the treatment program. At 12 months, the annual cost per abstinent client was $16,485, $9,804, and $11,818 for the low, intermediate, and high levels of support, respectively. Abstinence rates were highest, but modestly so, for the group receiving the high-intensity, high-cost methadone with enhanced services intervention. CONCLUSIONS This study suggests that large amounts of support to methadone-maintained clients are not cost-effective, but it also demonstrates that moderate amounts of support are better than minimal amounts. As funding for these programs is reduced, these findings suggest a floor below which supplementary support should not fall.
Effect of Large-scale Biomass Burning on Aerosol Optical Properties at the GAW Regional Station Pha Din, Vietnam

In 2014, Pha Din (1466 m a.s.l.) was established as a Global Atmosphere Watch (GAW) regional station for aerosol and trace gas measurements in northwestern Vietnam. This study presents a five-year climatology of aerosol optical properties derived from nephelometer and aethalometer measurements and a comparison with ground-based remote sensing measurements at the nearby AERONET station Son La. The annual variations of the aerosol measurements at Pha Din are clearly dominated by annually recurring periods with high biomass burning activity in northern Southeast Asia (February–May). During these periods, the majority of air masses arriving at Pha Din originate from the southwest (northern Thailand, Laos and Myanmar). Both the meteorological conditions and the aerosol optical properties are very similar during the individual high biomass burning periods (increased temperature: > 20°C; moderate ambient relative humidity: 60–70%; decreased single scattering albedo: 0.8–0.9; increased absorption Angstrom exponent: 1.6–2.0; and scattering Angstrom exponent significantly larger than 1). Prior to the biomass burning season (October–January), the meteorological conditions at Pha Din are influenced by the SE Asian monsoon, leading to a frequent transport of air masses from SW China with moderate aerosol loadings. The lowest pollution levels are observed from June to September, which represents the wet season.
CTA Performance, Survivorship Bias and Dissolution Frequencies

Using one of the biggest database ever used in commodity trading advisors (CTA) academic study containing 1892 funds (including 1350 dissolved funds), we investigate CTA performance and persistence in performance in order to determine if some CTA consistently and significantly outperform their peers over various time periods. In order to test the persistence hypothesis, we use a methodology based on Carhart's (1997) decile classification. We also empirically decompose decile's performance across the CTA strategies covered in order to determine if some deciles are more exposed to certain strategies over time. We also analyze the presence of survivorship bias and its evolution over time. We conclude the study in analyzing the dissolution frequencies across deciles and its evolution over time. Keywords: commodity trading advisors, CTA, managed futures, futures, hedge fund, alternative investments, persistence, performance, Carhart, Capocci, Barclay Trading Group, survivorship bias, dissolution frequencies, dissolution, index
Triton Surfactant as an Additive to KOH Silicon Etchant

Anisotropic etching of Si (100) and (110) planes in alkaline solutions containing the nonionic surfactant is studied in this paper. Triton X-100 surfactant, normally used for the modification of TMAH (tetramethylammonium hydroxide) etchant, is added to KOH (potassium hydroxide) solution. As a result, the (100) and (110) etch rates are significantly reduced and the etch rate ratio is obtained. The influence of KOH concentration (at 10 and 100 ppm (v/v) of the surfactant) on the etching process is also investigated. Low roughness of (110) surface is achieved in the 2M KOH solution containing Triton. The smooth {110} sidewall planes inclined at 45° toward the (100) substrate are fabricated by etching in the KOH + Triton solution. The 45° {110} sidewalls are potentially attractive as MEMS micromirrors for optical beam reflection at an angle of 90°. The low etch rate of (100) plane is kind of a disadvantage of the fabrication method, but it can be fairly overcome by elevating the process temperature and stirring the etching solution.
Cerebellar Stroke: A Missed Diagnosis

Cerebellar strokes account for less than 10% of all strokes but lead to significantly poor outcomes. Cerebellar strokes that are initially missed have a mortality rate of 40%, and half of the patients who survive have long-term deficits. The patient's history may provide clues that point to a cerebellar stroke. Signs and symptoms include vertigo, headache, vomiting and ataxia. It is important to note the presence of stroke risk factors, such as a history of strokes or transient ischemic attacks, diabetes mellitus, hypertension, hypercholesterolemia, advanced age, atrial fibrillation, and cigarette smoking. The importance of early and correct diagnosis is imperative to reduce morbidity and mortality.
Effect of nursery fertilization on seedling growth and yield of rice (Oryza sativa)

A field experiment was conducted at the main campus of Sher-e-Kashmir University of Agricultural Sciences and Technology, Shalimar, Kashmir, during 2000 and 2001, to study the effect of fertility levels in rice (Oryza sa- tiva L.) nursery and ultimate effect on yield of rice crop. The seedling length, dry weight and seedling growth in- creased significantly by increasing fertility up to the highest level 200 N + 100 P20, + 50 K 2 0 kgtha. Yield and yield-attributing characters, i.e. grains1 panicle, panicles1 m2, and straw yield also recorded highest value at treat- ment 200 N + 100 P20, + 50 K 2 0 kglha in the nursery. Nitrogen content and uptake in nursery increased by in- creasing fertility levels but N recovery was very low in nursery. Higher fertilizer application in rice nursery in- creased benefit : cost ratio and grain yield of rice.
The Cyclical Behaviour of Bank Capital Buffers: An Empirical Evidence for MENA Banking Systems

Abstract Bank exposure to systemic shocks induced the Basel Committee on Banking Supervision to introduce a countercyclical capital buffers’ requirement in its new regulatory framework (Basel III). But is this macro-prudential tool useful for Middle East and North African countries (MENA) countries’ banking systems? Should it be implemented in a homogenous way for all banks in these countries? Trying to give plausible answers to these questions weakly debated in the literature for the case of MENA banking systems, this study uses an enough representative sample of commercial banks based in 15 MENA countries. Estimating a partial adjustment framework using system generalized method of moments (GMM) with Windmeijer’s correction, we show that large banks and banks with high market power are more inclined to behave in a countercyclical way than small banks and banks with low market power. These results are robust to several sensitivity checks. Accordingly, we think that the implementation of countercyclical capital buffers in the MENA region should take into consideration bank-specific characteristics like size and market power.