Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of uncertainty and decentralization on activity-based costing use

The aim of this paper is to explore the impact of environmental and organizational factors on activity-based costing (ABC) use. These variables are studied respectively through the perceived environmental uncertainty, and the organizational structure represented by both horizontal and vertical decentralization. Data were collected from 62 Moroccan firms, operating in different sectors, via a questionnaire survey. The findings indicated that ABC use is not associated with perceived environmental uncertainty and horizontal decentralization. However, firms with a high degree of vertical decentralization use more ABC than those with a centralized vertical structure (p<10%). This research adds to general knowledge and offers insights into management accounting since the study is conducted in a developing country that has specific environmental and organizational characteristics. Previous research has studied perceived environmental uncertainty in other contexts of innovations. In our paper, we investigate the case of ABC and we.analyse decentralization with both horizontal and vertical dimensions.
Ontogeny of the ostracod Conchoprimitia osekensis (Přibyl, 1979) from the Darriwilian of the Prague Basin (Czech Republic)

The ontogeny of the species Conchoprimitia osekensis (Přibyl, 1979) from the Sarka Formation (lower and middle Darriwilian) is evaluated. Eight ontogenetic stages (A-8 to A-1) and one adult specimen are described and illustrated. This study displays that another common species of the same stratigraphical unit, Conchoprimitia? dejvicensis Přibyl, 1979, represents early instars of C. osekensis. It clearly demonstrates the importance of such ontogenetic studies for understanding real taxonomy and diversity of fossil ostracods.
ANNUAL CHANGES OF BEACH PROFILE AND NEARSHORE SEDIMENT DISTRIBUTION OFF DUNGUN-KEMAMAN,TERENGGANU, MALAYSIA

A proper understanding of beach processes must include the adjacent shallow marine waters or nearshore environment. This paper focused on the sedimentological and morphological investigation of Terengganu coastal area stretch lies between Dungun and Kemaman. The study area comprised five beaches and 36 nearshore stations. The present investigation attempts to study the time variation of the grain-size along the coast and in order to observe one-year cycle of the perpendicular profile of the beach. Teluk Lipat beach faced a huge modification compared to other beaches. The severely-eroded beaches in the study area characterized by coarse sand. Sediments from backshore and upper beach zone decreased in mean size and became poorly sorted towards surf zone area. Meanwhile, superficial sediment distribution of nearshore area revealed that silt is the most dominant component and the sediment size became coarser towards the shoreline. The results favor an alternative explanation, indicating that the river is the main source for the coastal sands, which are probably reworked by longshore currents on opposite directions apart from the river mouth, resulting on coastal propagation.
Adherence to treatment guidelines in a university hospital: Exploration of facts and factors

The present study was conducted to evaluate the adherence to treatment guidelines in Bangabandhu Sheikh Mujib Medical University. The study assessed the awareness of prescribers, adherence to treatment guidelines and reasons for nonadherence. A questionnaire survey was conducted followed by a retrospective medical review and in-depth interview. The study revealed that 60.9% of key prescribers are aware of Treatment Guidelines. In pediatric patients, adherence was highest in neonatal sepsis (71.7%) and lowest in bronchial asthma (3.3%) and pneumonia (3.3%). In adult patients, adherence was highest in rheumatoid arthritis (100%) and lowest in bronchial asthma (13.3%). Adherence was 29.5% and 52.7% in pediatric and adult patients respectively and difference was highly significant (p<0.001). The adherence was highest with International Guideline (100%), followed by institutional Guideline (71.7%) and National Guideline (22.5%). There is significant variation in extent of adherence in different age group of patients, diseases and categories of guidelines.
Phylogenetic relationships in Solanaceae and related species based on cpDNA sequence from plastid trnE-trnT region

1 Laboratorio de Biotecnologia Agricola, Departamento de Ciencias Biologicas, Escola Superior de Agricultura “Luiz de Queiroz” (ESALQ), Universidade de Sao Paulo (USP), Avenida Padua Dias, 11, 13.418-900, Piracicaba, SP, Brasil. *E-mail: hecarrer@esalq.usp. br 2 Companhia de Cigarros Souza Cruz, Av. Gal Pinto Tourinho, 3200, 83.880-000, Bom Jesus, Rio Negro, PR, Brasil 3 Departamento de Genetica, ESALQ, USP 4 Max Planck Institute of Molecular Plant Physiology, Am Muhlenberg 1, D-14476, Potsdam, Golm, Germany ABSTRACT Intergenic spacers of chloroplast DNA (cpDNA) are very useful in phylogenetic and population genetic studies of plant species, to study their potential integration in phylogenetic analysis. The non-coding trnE-trnT intergenic spacer of cpDNA was analyzed to assess the nucleotide sequence polymorphism of 16 Solanaceae species and to estimate its ability to contribute to the resolution of phylogenetic studies of this group. Multiple alignments of DNA sequences of trnE-trnT intergenic spacer made the identification of nucleotide variability in this region possible and the phylogeny was estimated by maximum parsimony and rooted with Convolvulaceae Ipomoea batatas, the most closely related family. Besides, this intergenic spacer was tested for the phylogenetic ability to differentiate taxonomic levels. For this purpose, species from four other families were analyzed and compared with Solanaceae species. Results confirmed polymorphism in the trnE-trnT region at different taxonomic levels.
LAND PRICE MAPPING OF JABODETABEK, INDONESIA

Land provision is one of the biggest challenges for development in urban area. Most of the available urban land will be the object of speculation to be resold at a higher price when the time is right. In Jabodetabek, where the pace of urban development is faster than other parts of Indonesia, the prices of land show an abnormal increase; they seem to rise too fast. This paper discusses the increasing land prices in Jabodetabek area and argues that the increasing land price has encourages the private developer to bank the land in the area. Based on land price survey in Jabodetabek, urban activity is moving to south Jakarta. The highest land prices were found at East Kuningan, Setiabudi, and South Jakarta. By constrast, the lowest prices were observed in Sumur Batu and Cimuning (Bantar Gebang, Bekasi). It can be concluded that the land price increase also triggered land banking practice in Jabodetabek reaching in total approximately 60% of total area of Jakarta.
Factorisation in nest algebras

We give a necessary and sufficient condition on an operator A for the existence of an operator B in the nest algebra AlgN of a continuous nest N satisfying AA∗ = BB∗ (resp. A∗A = B∗B). We also characterise the operators A in B(H) which have the following property: For every continuous nest N there exists an operator BN in AlgN satisfying AA ∗ = BNB∗ N (resp. A∗A = B∗ NBN ).
Protest between Discourse and Practice - On the Relationship of Affective Discourses and Practices of Moving Protest Forms with the Example of the Yippie Festival of Life

In the following, the paper addresses the unfinished discussion of the affective in sociological theory. Major objective is to argue for an active and positive connotation of the decentering of the subject within the framework of the version of the affective that sociology implemented under great effort - one might think of the achievements of post structuralism - not so long ago. For this reason, a research program using a discourse-analytically informed sociology of practice - relating to the affective – is recommended. It borrows ontologically from Massumi [1], whose concept of the affective applies empirically in the tradition of Grossberg [2] and Clough [3] and tests it against sociology of protest by borrowing from Stahli's [4] concept of the collective. The event of the Chicago Festival of Life 1968 gives an example how to do a practice-theoretical sequential filmanalysis with the methodological focus on artefacts, bodies, moves, space, time and discourse. It brings us to the findings that with such a research design one needn't with the subject in focus throw the affect as such overboard as well, but could rather – and Patricia T. Clough [3] is right with that - implement the affective turn in such a way that it refers to the discontinuity of the subject and conceives physicalness and materiality in general as constituting moments of sociality [3]. The essence of the reflections is, finally, the suggestion that affectedness is practice which, in its eventuality as a historically contingent intensity zone, like G. Deleuze and F. Guatari [31] highlighted, is constituted with potential for transformation and can only be empirically grasped.
Causality tests between stock market development and economic growth in West African Monetary Union

This paper examines the causal relationship between stock market development and economic growth for the West African Monetary Union economy over the last decade or so. By applying the techniques of unit–root tests and the long–run Granger non-causality test proposed by Toda and Yamamoto (1995), the causal relationships between the real GDP growth rate and two stock market development proxies are tested. The results are in line with the supply leading hypothesis in the sense that there is strong causal flow from the stock market development to economic growth. A unidirectional causal relationship is also observed between real market capitalization ratio and economic growth.
Energetics and metastability of the silicon vacancy in cubic SiC

The silicon vacancy is a prominent intrinsic defect of cubic SiC (3C-SiC) to which much effort has been devoted so far, experimentally and theoretically. We calculate its properties using the GW approximation that does not suffer from the band gap problem. The obtained formation and transition energies deviate significantly from the usual density functional theory evaluations and now compare favorably with experiment. A new assignment for the main line of photoluminescence is then proposed. We further perform GW calculations for the saddle point of reaction paths. The resulting barrier energies explain the thermal annealing experiments thanks to an original mechanism mediated by a minority charge configuration.
Irciformonins E – K, C22‐Trinorsesterterpenoids from the Sponge Ircinia formosana

Chemical investigation of the sponge Ircinia formosana resulted in the isolation of seven new linear C22-sesterterpenoids, irciformonins E–K (1–7) in addition to irciformonin A (8), a previously isolated furanosesterterpenoid (=a furan-moiety-containing sesterterpenoid) from the same species. The structures were determined by interpretation of HR-ESI-MS and 2D-NMR spectra. The structure of irciformonin A (8) was revised. Compound 5 exhibited significant inhibition of peripheral blood mononuclear cell proliferation induced by phytohemaglutinin.
Selection Bias and the Output Costs of IMF Programs

Questions over the role of the IMF in the economic development and adjustment in developing countries have been the topic of intensive research and debate in recent years. Although most studies find that participation in an IMF program helps facilitate balance of payments adjustment, research in this area almost uniformly finds that growth is reduced at the same time (e.g. Bordo and Schwartz, 2000; Przeworski and Vreeland, 2000). In this paper we emphasize that the evaluation of the benefits and costs of participating in IMF-sponsored stabilization programs is complicated by the fact that countries typically enter into an agreement with the IMF only when facing dire economic problems. We argue that the sample selection bias is mainly responsible for the common perception that real output growth declines because countries choose to participate in IMF programs. This article uses four recently developed “matching” statistical methods (e.g. Heckman et al., 1997 and 1998; Rubin and Thomas, 1992; and others), based on the “selection on observables” bias, to estimate the growth effects of IMF program participation. In contrast with the extant literature, none of the matching method results (nearest neighbor, strata, radius and regression-adjusted) find an adverse growth effect. Rather, there is some evidence of a positive impulse to economic growth when countries entering IMF programs are compared to the appropriate counter-factual (i.e. non-participating countries with similar characteristics).
Purchasing power parity in the Colombian exchange rate

Objetive: to determine the fulfillment of the purchasing power parity (PPP) theory in Colombia, the exchange rate with the US dollar using as a standard. Methodology: to check if the PPP in Colombia is achieved, monthly and quarterly data was used, which ran from January 1959 to December 2015. To do this, the longterm behavior from the real exchange rate was modeled, contrasting the unit roots presence and structural changes. In addition, a bivariate cointegration model was used. Results: it was found that, in the case of Colombia, the PPP theory was not fulfilled, since the peso and the dollar are not cointegrated. Therefore, according to the unitary root methodology, the PPP hypothesis in Colombia for the period 1959- 2015 is not validated. Everything seems to indicate that the Colombian peso has little relation with the US dollar. Conclusions: the use of general price indices, which include tradable goods between countries, multiple barriers to international trade, imperfect competition and social, economic, political and cultural differences between both countries are important aspects when explaining the unfulfillment of the PPP
ARABIC IN THE CITY , ROUTLEDGE-TAYLOR , 2007 PP 1-30 ARABIC URBAN VERNACULARS : DEVELOPMENT AND CHANGE

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. Arabic urban vernaculars : Development and Changes Catherine Miller
Water Solubility, Swelling and Gelatinization Properties of Raw and Ginger Oil Modified Gadung (Dioscorea hispida Dennst) Flour

The aim of this study was to study the modification of gadung (Dioscorea hispida Dennst) flour using ginger oil as cross-linking agent following dispersion method to meet the standard physicochemical properties of wheat flour. For this purpose, effect of gadung starch: ginger oil molar ratio (2 and 3), reaction time (30, 60, 90 and 120 min) and temperatures (30, 40 and 50oC) on the water solubility, swelling and gelatinization properties of the modified gadung flour were investigated. Best modification condition was obtained at modification using gadung starch:ginger oil ratio of 3 at 30oC and 60 min, where the modified gadung flour obtained has a very similar water solubility, swelling and gelatinization properties with American wheat flour, which were 7.28 (g/100g), 7.9 (g/g) and 56.2oC, respectively. One of the drawbacks of the modified gadung flour obtained was only the presence of the remaining ginger aroma.
ECG classification for sleep apnea detection

Sleep apnea is a sleep-related breathing disorder that involves a decrease or complete halt in airflow despite an ongoing effort to breathe. The most common form of sleep apnea is well known as Obstructive sleep apnea (OSA) which is currently diagnosed using polysomnography (PSG) at sleeping labs. This diagnostic technique is both expensive and inconvenient. It requires an expert human to observe the patient over night. New automated methods have been developed for sleep apnea detection using artificial intelligence algorithms, which are more convenient and comfortable for patients. The aim of this paper is two folds: first, compare the well-known methods that have been proposed in the literature, which may have not used the same features and/or the same dataset. Secondly, Use a variety of classifiers which may have not been previously explored. In this paper, we will explore different type of classifiers for sleep apnea detection. Statistical features have been extracted and fed into different types of classifiers. The results show that the KNN classifier reaches an accuracy of 98.7% overpassing all the other classifiers that have been already used in the literature.
Evaluation of pre-clinical safety and toxicology of Althaea officinalis extracts as naturopathic medicine for common carp (Cyprinus carpio)

The current study was done to investigate the preclinical safety and toxicology of Althaea officinalis extract as naturopathic medicine in common carp (Cyprinus carpio). Specimens were treated with 0 (control), 2.5, 5 and 10 g of marshmallow extract for 45 days. Plasma biochemical parameters were measured after 15 and 45 days. Total protein, albumin and globulin levels (p >0.05). During the experimental period, triglyceride levels noticeably decreased in fish fed with 2.5 g of A. officinalis extract (p <0.05). Although, administration of marshmallow extract up to 5 g per kg of feed did not show any side effect on fishes, the use of the A. officinalis extract (10 g) led to cytotoxicity and modifications in blood biochemical parameters of fish. Therefore, we recommend the use of the lower concentrations than 10 g A. officinalis extract in prospective clinical studies.
Home range and population density of black rats (Rattus rattus) on a seabird island: a case for a marine subsidised effect?

Rodents on islands are known to exhibit differing spatial ecology than is seen in mainland habitats and in the case of invasive rats this may affect their impacts on native species. Ship rats’ (Rattus rattus) home range size and population densities were measured on Big South Cape Island/Taukihepa, an island with a dense seabird colony, near South-west Stewart Island. Home ranges for both male and female rats were much smaller than had been recorded for virtually all sites in New Zealand. Female home ranges remained at 0.06 ha through a breeding season whereas male home ranges increased in size and also overlapped with more males later in the season. Ship rat population density ranged from 6.5 ha-1 in December to 36.4 ha-1 by late summer and remained high through autumn. The peaks in measured population densities are among the highest recorded in New Zealand. High populations densities, small home ranges and heavy mean body weights are suggested to be due to high primary productivity attributable to the dense seabird population rather than because of the ‘island syndrome’. Further comparisons with other New Zealand islands and mainland sites did not clearly support nor negate the ‘island syndrome’ in ship rats in New Zealand, although large increases in population densities on Big South Cape Island/Taukihepa did not influence home range sizes.
Investor Protection and Earnings Management: An International Comparison

This paper examines the relation between outside investor protection and earnings management. We argue that insiders, in an attempt to protect their private control benefits, use earnings management to conceal firm performance from outsiders. We hypothesize that earnings management decreases in investor protection because strong protection limits insiders’ ability to acquire private control benefits and hence reduces their incentives to mask firm performance. Using accounting data from 31 countries between 1990 and 1999, we present empirical evidence consistent with this hypothesis. Our result points to an important link between legal institutions, private control benefits and the quality of accounting earnings reported to capital market participants. These findings complement prior finance research that generally treats the quality of corporate reporting as exogenous. JEL classification: G34; G38; M41
Prevalence of hypertension and associated factors in a rural community in Bayelsa State

Background: Hypertension is considered among the most common non-communicable diseases globally with significant morbidity and mortality. Closely related to it is pre-hypertension, a category between hypertension and normotension which is believed to be a forerunner to hypertension and cardiovascular disease. Hypertension has been on the increase in recent times, even in rural communities which were previously less affected. The study was carried during the world health day as a screening exercise to determine the prevalence of hypertension and its associated factors in a rural community. Methods: This cross-sectional study was conducted in Ogboloma village, a small rural community in Bayelsa State, Ngeria Consecutive sampling of all eligible participants who presented for the screening exercise was done. Sociodemographic data, clinical history, anthropometry and blood pressure were taken. Data was stored and analyzed using SPSS version 20.0. Results: One hundred and thirty-one participants completed the study. There were 49(37.4%) males. The prevalence of hypertension was 50.4% while pre-hypertension was found in another 41.2%. Factors associated with hypertension on univariate analysis were age (p <0.001) body mass index (p=0.038) waist hip ratio (p=0.008) hyperglycemia (p=0.030) and smoking (p=0.009) However, only age (p=0.004) and smoking (p=0.037) remained significant on multivariate analysis. Conclusions: Hypertension and Pre-hypertension were highly prevalent in this rural community. Age and smoking were significant predictors of hypertension. Hypertension screening and control programmes should therefore target rural communities and smokers.
Information needs and barriers to information sources by open and distance learners: A case of Mzuzu University, Malawi

Background: The Centre for Open and Distance Learning at Mzuzu University was established in 2006 with the aim to increase and broaden access to higher education to most Malawians who despite meeting entry requirements into higher education were not selected because of shortage of space on campus and other learning and teaching resources. Although Open and Distance Learning (ODL) is hyped as a practical option for making higher education available to many people as widely reported in the literature, universities need to address several issues for it to hold its ground. Objectives: The study set out to investigate information needs and barriers to information sources by ODL students by addressing three objectives, namely information needs of ODL students, information sources of ODL students and challenges that ODL students face when seeking information for their courses of study. Method: A survey questionnaire with a mix of closed-ended and open-ended questions was distributed to 350 students to find out the information sources and challenges that the ODL students face when searching for information to accomplish their academic activities. Results: According to the findings, all 258 (100%) students who answered the questionnaire need information to prepare for the end-of-semester examinations. Information sources that are used most by students include lecture notes, Internet and library books with scores of 238 (92.6%), 207 (80.5%) and 199 (77.4%), respectively. Conclusion: ODL students have limited access to information materials for accomplishing their academic activities and Mzuzu University can resolve this challenge by introducing satellite information centres in the three geographical regions of Malawi.