Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

Corporate scandals in the early 2000s have demonstrated how accounting and auditing failures, together with the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.
The Bosumtwi meteorite impact crater, Ghana: New Results on the impact direction of the meteorite from 2D Electrical Resistivity Tomography (ERT) Survey

The 10.5 km diameter Bosumtwi meteorite impact crater in Ghana was formed about 1.07 million years ago. It is the source crater of the Ivory Coast tektites strewn field. The crater is occupied by a lake of diameter 8.5 km. Electrical resistivity tomography (ERT) survey using the multi-electrode gradient array was carried out along sixteen radial profiles around the lake to determine the sediment/bedrock contact, impact related structures and the impact direction of the meteorite. The data were corrected for topography and inverted using the L1–norm. The subsurface images highlighted areas that are characterized by faults, fractures, lake sediments and impact related breccias such as allochthonous and parautochthonous breccias and dikes. The sediment/bedrock contact, which marks the crater geometry, was successfully mapped and it shows symmetry in the NE–SW direction and dips between 160 in the NE to 360 in the SW. The faults were mostly delineated in the west and they dip averagely 600 to the east and 800 to the west. The dips of the faults were statistically treated and were found to have a preferred direction. The results of the crater geometry and the orientation of the faults indicate that the meteorite came from the NE.
WALK-OUT BEHAVIOR OF TEACHERS

DOCUMENT BESURE 24 SP 005 105 Purrington, Gordon S. ; Jones, Anthony S. Work Environment, Risk Taking, and the Walk-Out Behavior of Teachers. Final Report. Florida State Univ., Tallahassee. Office of Education (DHEW), Washington, D.C. Bureau of Research. PR-0 -D-007 Dec 70 0EG-4-70-0027(509) 63p. EDRS Price MF-$0.65 HC-$3.29 *Job Satisfaction, Public School Teache. s, *Risk, *Teacher Attitudes, *Teacher Behavior, *Teacher Strikes This study found that high dissatisfaction with intrinsic and extrinsic job factors and high risk taking propensity were related to a teacher's decision to strike. The study tested two modules which predicted walk-out and non walk-out behavior. The conceptual model postulated that the teacher's decision to walk Gut was influenced by degree of satisfaction with intrinsic and extrinsic work factors. In the hypotheses model, each teacher was assigned to one of eight groups with other teachers having similar scores on satisfaction, dissatisfaction, and risk taking propensity. Each of the eight hypotheses predicted either walk-out or non walk-out behavior for teachers in its group. Data was obtained from the responses to a mailed questionnaire of a random sample of 200 Florida teachers. Multiple discriminant analysis procedures were used to test the conceptual model. A correlation with transgeneration program, specifying a Boolean expression, was utilized to assign participants to the eight groups of the hypotheses model. A t value was calculated to determine the existence of significant differences in the walk-out and non walk-cut composition of each group. Results substantiated the conceptual model. Satisfaction, dissatisfaction, and risk taking propensity each significantly predicted walk-out and non walk-out behavior. (The report includes a copy of the questionnaire sent to teachers.) (Author/RT)
PASSIVE PRONOSUPINATION IS NOT VALUABLE IN PREDICTION OF RADIUS MALREDUCTION – A CADAVERIC STUDY

The management of displaced forearm diaphyseal fractures in adults is predominantly operative. Anatomical reduction is necessary to infer optimal motion and strength. The authors have observed an intraoperative technique where passive pronosupination is examined to assess quality of reduction as a surrogate marker for active movement. We aimed to assess the value of this technique, but intentionally malreducing a simulated diaphyseal fracture of a radius in a cadaveric model, and measuring the effect on pronosupination. A single cadaveric arm was prepared and pronation/supination was examined according to American Academy of Orthopaedic Surgeons guidance. A Henry approach was then performed and a transverse osteotomy achieved in the radial diaphysis. A volar locking plate was used to hold the radius in progressive amounts of translation and rotation, with pronosupaintion measured with a goniometer. The radius could be grossly malreduced with no effect on pronation and supination until the extremes of deformity. The forearm showed more tolerance with rotational malreduction than translation. Passive pronation was more sensitive for malreduction than supination. The use of passive pronosupination to assess quality of reduction is misleading.
FP-LAPW Calculations of Electronic Band structure of W and GaAs

We have presented here the equilibrium lattice constants and energy band structures of W and GaAs using the full-potential linearized augmented-plane-wave (FP-LAPW) method within the framework of the density functional theory (DFT). The calculation has been performed by using the generalized gradient approximation (GGA) for the exchange and correlation potential. Computations have been performed using the WIEN2k codes. The result obtained is reasonable and compares well with the experimental data and other calculations.
Coping strategies as mediators in the relationship between test anxiety and academic achievement

In most modern societies, nearly every realm of life involves some form of evaluation of our knowledge, abilities and skills. Given the potentially significant consequences of exams, it is not surprising that they are often very stressful. This study aimed to determine the existence and nature of the relationships between level of test anxiety, coping strategies, and achieved success on a mid-term test. As well as examining the direct relations between the given variables, our primary interest was to investigate the potential mediating role of coping mechanisms between the input and output variables of the examined stressful transaction. The study was conducted on a sample of 263 students from the Psychology and German Studies Departments of the Faculty of Philosophy at the University of Novi Sad. According to our results, only emotion-focused coping mechanisms were statistically significant mediators in the relationship between level of test anxiety and mid-term test achievement. The results indicate that students with high test anxiety who employ predominantly emotion-focused coping strategies score lower on a pre-exam knowledge test.
An Agent-Based Approach to Feature Selection in Text Categorization

This paper considers the problem of feature selection in text categorization. The problem of feature selection is viewed as the problem of choosing a subset of features based on agent-based approach in which each category can be considered as an agent. A procedure for feature selection is proposed based on choosing appropriate threshold values for each agent and applied to a text categorization problem. Experiments dealing with Reuters-21578, the English benchmark data and the naive Bayes algorithm show that the proposed approach outperforms performances in compare to conventional feature selection methods.
Oval Cells: Potential Role in Liver Regeneration

Hepatocyte turnover under the physiological condition is relatively slow which makes it quite difficult to investigate the cellular behavior in the course of homeostatic maintenance of the liver. Nevertheless, hepatocyte replacement does occur, and there must be some mechanism that ensures this tissue turnover. One of the long-standing models is the so-called “streaming liver hypothesis” where a “flow” of hepatocytes is assumed just analogous to the well appreciated crypt-to-villi movement of the intestinal epithelial cells. In this model hepatocytes are newly formed in the periportal region and then gradually move, while undergoing lineage maturation, toward the central vein. Although appealing, much of the evidence accumulated so far argues against this hypothesis, and it is more favorably considered that the liver maintenance is rather achieved by simple division of the preexisting hepatocytes.
Thermal Conductivity of Reduced Graphene Oxide by Pulse Laser in Ethylene Glycol

Graphene oxide was prepared using modified Hummers method. Stable ethylene-glycol nanofluids containing graphene oxide nanosheets were provided. Nd: YAG pulsed laser was applied to prepare reduced nanofluids. Experimental results revealed that thermal conductivity of the nanofluids is increased with increasing the concentration of graphene oxide (GO) in ethylene glycol. The enhancement ratio of 0.05% mass fraction of GO was 16.32%. Thermal conductivity improved with increasing the temperature about 14.28%. The dynamic light scattering and results of zeta potential analyses, after one week and eight months, showed the same results which demonstrated the stability of nanofluids.
Manipulation of Electromagnetic Waves Based on New Unique Metamaterials: Theory & Applications

─ Metamaterials are typically engineered by arranging a set of unit cells in a regular array throughout a region of space, thus, obtaining some desirable macroscopic electromagnetic behavior. The desired property is often one that is not normally found naturally (negative refractive index, near-zero index, etc.). Over the past few years, the flexibilities of the metamaterials in choosing the numerical value of the effective permittivity or permeability have led to kinds of novel theoretical and practical possibilities for different applications, ranging from microwave to optical regime. In this paper, the theoretical mechanism for constructing metamaterials is described, and the unique feature of electromagnetic waves can be manipulated is verified by their applicability to construct various devices or components Some typical application is given, including: (1) novel RF devices realized by optical transformation principle, such as energy concentrators and universal waveguide connectors; (2) metamaterial-based wave absorbers; (3) gain enhancement approach of aperture antennas by planar metamaterial lenses loaded; (4) ultra-thin lenses with dual-polarization filtering features; and (5) beam tunable antennas by metamaterial device. Undoubtely, the reported results suggest promising applications in the next-generation communication system. Index Terms ─ Absorbers, antennas, lenses, metamaterials.
Generalized storage–reliability–yield relationships for rainwater harvesting systems

Sizing storage for rainwater harvesting (RWH) systems is often a difficult design consideration, as the system must be designed specifically for the local rainfall pattern. We introduce a generally applicable method for estimating the required storage by using regional regression equations to account for climatic differences in the behavior of RWH systems across the entire continental United States. A series of simulations for 231 locations with continuous daily precipitation records enable the development of storage–reliability–yield (SRY) relations at four useful reliabilities, 0.8, 0.9, 0.95, and 0.98. Multivariate, log-linear regression results in storage equations that include demand, collection area and local precipitation statistics. The continental regression equations demonstrated excellent goodness-of-fit (R2 0.96–0.99) using only two precipitation parameters, and fits improved when three geographic regions with more homogeneous rainfall characteristics were considered. The SRY models can be used to obtain a preliminary estimate of how large to build a storage tank almost anywhere in the United States based on desired yield and reliability, collection area, and local rainfall statistics. Our methodology could be extended to other regions of world, and the equations presented herein could be used to investigate how RWH systems would respond to changes in climatic variability. The resulting model may also prove useful in regional planning studies to evaluate the net benefits which result from the broad use of RWH to meet water supply requirements. We outline numerous other possible extensions to our work, which when taken together, illustrate the value of our initial generalized SRY model for RWH systems.
THE EFFECT OF RURAL ROAD TRANSPORT INFRASTRUCTURE ON SMALLHOLDER FARMERS

https://doi.org/10.14712/23361980.2017. 7 Tamene, S. – Megento, T. L. (2017): The effect of rural road transport infrastructure on smallholder farmers’ agricultural productivity in Horro Guduru Wollega Zone, Western Ethiopia AUC Geographica, 52, No. 1, pp. 89–99 © 2017 The Authors. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0). ABSTRACT
Automatic material recognition using computer vision

The ability to correctly identify the materials of objects in the real world is key in human’s life. Therefore, an automatic system with that skill would be a great step in the path to simulate human vision. This work describes a new approach to try to solve this still open problem where the key idea is the use of image-inferable properties as an intermediate step to recognize materials. The algorithm is based on the extraction and quantization of SIFT descriptors, which are later used to train SVMs to recognize material properties, both of touch and shape, at different scales. Finally, models based on Naive Bayes and SVMs are trained and compared in terms of material recognition from the properties. Despite of the high cost of the markup, this approach offers interesting intermediate results and competitive accuracy compared with other methods applied to the same image dataset.
Root resorption in streptozotocin-induced diabetic rats with ligature-induced periodontitis

To determine the effect of diabetes on root resorption in periodontitis, we investigated odontoclast formation and root resorption in diabetic rats with periodontitis. Odontoclast formation was observed in three groups of F344 rats: Controls (C) were normal rats without diabetes or periodontitis; the periodontitis (P) group had mandibular first molars to be ligatured; the periodontitis with diabetes (PD) group was intravenously administered streptozotocin (50 mg/kg) to induce diabetes and had mandibular first molars to be ligatured. On days 3, 10, and 20 after ligature, tumor necrosis factor (TNF)-α and receptor activator of nuclear factor-κB ligand (RANKL) expression, odontoclast formation, and root resorption areas were evaluated by immunohistochemistry, tartrate-resistant acid phosphatase staining, and hematoxylin and eosin staining, respectively. The PD group showed frequent urination, weight loss, and hyperglycemia. Numbers of TNF-α- and RANKL-positive cells were higher in the P and PD groups than in the C group. It was more prevalent in PD group on day 3. Odontoclast formation was greater in the P and PD groups than in the C group on days 3 and 10, then decreased to same level as the C group by day 20. Root resorption in the PD and P groups showed increases on days 3 and 10, respectively, compared to the C group. These results suggest that diabetes may transiently increase root resorption on day 3 with high expression of TNF-α and RANKL after periodontitis induction. This study could aid the understanding of root resorption in diabetic patients with periodontitis.
Is an elevated hemoglobin concentration a novel risk factor for metabolic syndrome in the Chinese population? a large-scale study

// Xiao-Dong Zhou 1, * , Sheng-Jie Wu 1, * , Li-Ren Wang 2, 3 , Wen-Yue Liu 4 , Ji-Na Zheng 2, 3 , Ke-Qing Shi 2, 5 , Sven Van Poucke 6 , Dong-Chu Zhang 7 , Wei-Jian Huang 1 , Ming-Hua Zheng 2, 5 1 Department of Cardiovascular Medicine, the Heart Center, the First Affiliated Hospital of Wenzhou Medical University, Wenzhou, China 2 Department of Hepatology, Liver Research Center, the First Affiliated Hospital of Wenzhou Medical University, Wenzhou, China 3 School of the First Clinical Medical Sciences, Wenzhou Medical University, Wenzhou, China 4 Department of Endocrinology, the First Affiliated Hospital of Wenzhou Medical University, Wenzhou, China 5 Institute of Hepatology, Wenzhou Medical University, Wenzhou, China 6 Department of Anesthesiology, Intensive Care, Emergency Medicine and Pain Therapy, Ziekenhuis Oost-Limburg, Genk, Belgium 7 Wenzhou Medical Center, Wenzhou People’s Hospital, Wenzhou, China * Co-first author Correspondence to: Ming-Hua Zheng, email: zhengmh@wmu.edu. cn Wei-Jian Huang, email: weijianhuang69@126.com Keywords: hemoglobin, metabolic syndrome, risk factor, health examination, longitudinal population Received: April 10, 2016 Accepted: June 30, 2016 Published: July 13, 2016 ABSTRACT Objectives: The potential role of elevated hemoglobin concentration in the development of metabolic syndrome (MS) has not been adequately evaluated. We aim to determine the role of elevated hemoglobin concentrations as a risk factor in MS during health examination of Chinese individuals. Methods: 57,510 health check-up (45,451 by cross-sectional study and 12,059 in a longitudinal population) were conducted. Subjects were divided into quartiles for analyses, using multiple logistic analyses. Furthermore, the logistic analyses were used to explore the association between hemoglobin concentration and individual MS components respectively in the cross-sectional study and the longitudinal study. Results: In this cross-sectional study, 10.4% of 45,451 of the health checkup subjects developed MS. Multiple logistic analysis revealed that higher hemoglobin quartiles were positively associated with the development of MS which was in contrast to the lowest hemoglobin quartiles in the fully adjusted model (OR: 2.171, 95% CI 1.944 - 2.424 in males, P < 0.001; 2.694, 95% CI 2.056 - 3.531 in females, P < 0.001). In addition, during a five-year period, 10.8% of 12,059 health checkup subjects in a longitudinal study were identified. When adjustments were made for compounding factors, the HR for this association between MS and hemoglobin persisted (HR: 2.157, 95% CI 1.635 - 2.847, P < 0.001). Conclusions: Serum hemoglobin levels were associated with the prevalence of MS in Chinese individuals, suggesting that serum hemoglobin levels might be a novel predictor for the incidence of MS.
The Practice of Knowledge Management in Private Higher Education Institutions in Egypt: The Demographics Effect

Managing knowledge in higher education institutions is under scrutinizing due to the mismatch between the demands of the labor market and the education output. Knowledge management research focuses on the technical aspect rather than the humane one which includes the employees who directly interact with the system. The aim of this paper is to analyze the interaction of age and gender of Egyptian academicians, and its effect, on Knowledge Management. Data was gathered using questionnaire in which 73 academicians from two private HEIs in Egypt. Results have shown that age and gender did not affect knowledge management processes. The generalized linear model reflects that the interaction of age and gender affects the knowledge disseminating process. Several trends regarding the interaction of age and gender are discussed. This paper raises the attention to how important it is to implement KM processes and communicate KM initiatives within educational institutions.
Healthcare Providers' Perceptions of the Sexual and Reproductive Health Needs (Including Family Planning) of Elderly Women from Selected Sites in Botswana

Much of the sexual and reproductive health services and service delivery including family planning target women of child bearing ages (15 - 49 years) and sometimes men. Hardly are there programmes/interventions that specifically target the needs of the elderly women (50 years and above), yet this group has serious sexual and reproductive health needs as many of them are still sexually active. This cross-sectional study obtained the views of a stratified random sample of 169 healthcare providers (doctors, nurses and pharmacists) from four selected sites, Gaborone, Selibe Phikwe, Barolong and Kweneng East health districts in Botswana on how the healthcare system in the selected sites is meeting the SRH/FP needs of the elderly women. The study found out that while overwhelming majority of the healthcare providers feltthat the healthcare system has no programme that specifically target the SRH/FP needs of this significant others and their SRH/FP needs are not being met ,less than 15% indicated that Pap smear screening as well as screening of cervical cancer were on-going. Although there are SRH/FP services available in the healthcare system, the elderly women are minimally accessing these services. Only condom, combined oral contraceptives, progestogen-only pills, treatment of STIs, screening for HIV/AIDS and screening for cervical cancer are accessed and information is also limited to these services. Reasons given by the healthcare providers for the non-accessibility of these services were cultural diversity (80%), people's sexual behavior and perceptions about sex (79%), lack of knowledge about the desired SRH/FP services (76%), religion (73%) and gender issues (62%). The study, advocates as part of policy options to mitigate the obstacles to accessing SRH/FP services, the expansion of counseling programmes, screening and treatment for breast cancer, public awareness campaigns, production and circulation of appropriate educational materials, effective training of healthcare providers and the establishment of separate clinic days for the elderly women' SRH/FP services.