Miracle-dz/UniFAR-FTUs huggingface dataset:
Internal auditing’s organization and relationship to other governance functions

This study analyzes the integration of the internal audit function (IAF) into the organizational governance structure of nine different organizations and identifies best practices and organizational differences to improve the overall governance quality from the perspective of IAFs. The results of this qualitative study are based on 26 semi-structured interviews, which were conducted with Chief Auditing Executives and Internal Auditors of six listed companies and three organizations from the public/governmental sector. This study highlights factors to improve the relationship between the IAF and other assurance providers, such as the board of directors, the supervisory board in the two-tier-system, the audit committee, risk management or the external auditor. Based on the results, different common practices regarding potential ways of organizing and integrating the internal audit function into organizational governance are identified. The results contribute to the existing literature through a unique inside-view and extend the prior discussion about the benefits and challenges of internal auditors in different organizational (e.g. Roussy, 2015; Roussy & Perron, 2018). Nevertheless, the typical challenges of qualitative research can be found. All best practices provide an adequate benchmark, and support practitioners as well as scholars to better understand the current best practices of effectively working internal audit function. The study gives additional insights to the growing body of literature about the IAF and uses unique data from practitioners
Automatic Classification of High vs. Low Individual Nutrition Literacy Levels from Loyalty Card Data in Switzerland

The increasingly prevalent diet-related non-communicable diseases (NCDs) constitute a modern health pandemic. Higher nutrition literacy (NL) correlates with healthier diets, which in turn has favorable effects on NCDs. Assessing and classifying people's NL is helpful in tailoring the level of education required for disease self-management/empowerment and adequate treatment strategy selection. With recently introduced regulation in the European Union and beyond, it has become easier to leverage loyalty card data and enrich it with nutrition information about bought products. We present a novel system that utilizes such data to classify individuals into high- and low- NL classes, using well-known machine learning (ML) models, thereby permitting for instance better targeting of educational measures to support the population-level management of NCDs. An online survey (n = 779) was conducted to assess individual NL levels and divide participants into high- and low- NL groups. Our results show that there are significant differences in NL between male and female, as well as between overweight and non-overweight individuals. No significant differences were found for other demographic parameters that were investigated. Next, the loyalty card data of participants (n = 11) was collected from two leading Swiss retailers with the consent of participants and a ML system was trained to predict high or low NL for these individuals. Our best ML model, which utilizes the XGBoost algorithm and monthly aggregated baskets, achieved a Macro-F1-score of . 89 at classifying NL. We hence show the feasibility of identifying individual NL levels based on household loyalty card data leveraging ML models, however due to the small sample size, the results need to be further verified with a larger sample size.
On the Effect of Social Capital Components on Rural Women’s Quality of Life in Zabol Township, Iran

Improvement of life quality is a general aim of all developmental programs all over the world. So that, It is an important issue that has been studied by socialists and even psychologists. Social capital is the social aspect that consists of trust, a norm for regulating the relation among members, and network, which can increase mental health and can be used as the access to health information; accordingly, it can influence individuals’ quality of life. Thus, the present study attempted to explore the effect of social capital components on rural women’s quality of life in Zabol Township. The statistical population of this study consisted of all rural women (15-64 years old) in the central district of Zabol Township (N=9234). Based on Bartlett (2001)’s sampling table and applying multi-stage cluster sampling method, 209 rural women were chosen for the study. The main instrument used in this study was a questionnaire whose validity was confirmed by the panel of experts and its reliability was established by Cronbach's alpha coefficient. Data were analyzed by SPSS23 software. Result of inter multiple regression analysis revealed that the social capital components were the main predictors of rural women’s quality of life in Zabol Township. The findings of this study have implication for rural development policy makers and planners in order to improve the rural women’s quality of life in the process of rural development.
Noun Countability Judgments by Arabic Speakers of English

i ACKNOWLEDGMENTS . iii TABLE OF CONTENTS . iv LIST OF TABLES . viii LIST OF FIGURES . x CHAPTER I: INTRODUCTION . 7 1.0 Introduction . 7 1.1 The Purpose and Significance of the Study . 8 1.2 The problem . 10 1.3 Overview . 13 CHAPTER II: LITERATURE REVIEW . 15 2.0 Noun countability . 15 2.0. 1 Syntactic Approach . 15 2.0. 2 Semantic Approach . 17 2.0. 3 Pragmatic Approach . 24 2.0. 4 Traditional and Non-Traditional Views of Countability . 26 2.2 Language Transfer . 29 2.2.
Implementation Of Contextual Teaching and Learning (CTL) to Improve The Geography Learning Outcomes

The students in class X of SMAN 10 Banjarmasin has the low of learning outcome for geography study due to the low motivation of students. CTL approach uses to increase the motivation and to increase the learning outcomes of students. The objective of study is to improve the students learning outcomes of geography using the Contextual Teaching and Learning (CTL). This study uses a quasi-experimental using both pretest and posttest control group design. The population in this study is a class X at SMAN 10 in Banjarmasin. Sampling technique is cluster sampling technique. Samples of research is class X-3 as the experimental class with the number of respondent is 34 students and class X-2 as the control class with the number of respondent is 36 students. Primary data collection technique use observation and test methods. Data is analyzed using the percentage of enforceability, the calculation of the gain, and the t-test. The results of research shows that the percentage of CTL implementation is 83% or the excellent category. The result of the gain calculation shows that there is a very significant in the experimental class, tcount= 23.326. Gain calculation of control class is 10.721. The result of experimental class is greater than the control class. The result of the calculation of the t-test is tcount = 6.246, degree of freedom (df) = 68, ttable at 1% significance level = 2.39, and ttable at the 5% significance level = 1.67. tcount is greater than ttable at significant level of 1% and 5% (6.246> 2.39> 1.67). The result of calculation shows that there is a difference of geography learning outcomes both experiment class and control class. Geography learning outcome using CTL is better than a conventional method. Keywords— CTL, Learning Outcomes, Geography
Thermodynamically consistent modelling and computational methods for multiphase flows

This thesis presents the research of my PhD, which is the study of two-phase flows by using the phase-field methods. The key point for this work is the thermodynamic consistency. We begin by introducing an extension of the Model H to study the two-phase flows with thermocapilliary effects, where we assume that the coefficient of the surface tension is temperature dependent, and the classical energy equation is coupled with the Model H. We then investigate numerically an established phase-field model (Quasiincompressible NSCH model) for the two-phase flows with varible density. We design a numerical method where the energy law of the model is preserved at the discrete level. Fianlly we develop a new model to study the two-phase flows with thermocapilliary effects where the model allows the two fluids to have different physical properties meanwhile maintaining the thermodynamic consistency. The pillbox argument is employed to show that our model can reduce to the sharp-interface model where the jump conditions can be recovered.
Step Ladder Expansive Cranioplasty: Feasibility Study on Computed Tomographic Scan Images

Abstract Background A novel technique of step ladder expansive cranioplasty was suggested, in a recent study, as a credible alternative to decompressive hemicraniectomy and found feasible on evaluation on a mathematical model, where human cranium was represented by a hemisphere of 9 cm radius. The findings on the mathematical model required to be validated in clinical setting before planning any clinical trial. Methods A retrospective analysis of cases of decompressive craniectomy performed at a single neurosurgery center over past 18 months was done. Cases in which an NCCT head was repeated on the first postoperative day, due to evidence of intractable raised ICP postoperatively, were included in the study. The pre- and postoperative films were evaluated to determine various parameters, namely the thickness of skull bone at the craniectomy margins, projection of dural outpouching beyond the craniectomy defect, and the height required to be gained by an expansive cranioplasty to accommodate the augmented volume of the dural sac. Results Six cases that satisfied all criteria were included. The mean surface area of craniectomy defects were 66.89 cm2 in size. The maximum projection of the dural outpouching, as measured from the craniectomy margin, was 2.7 cm, necessitating construction of an expansive cranioplasty achieving 1.6 cm of gain in height in the cranium with minimum calvarial convexity. Conclusion The results of this study indicate that a two-step expansive cranioplasty can accommodate adequate volume expansion in individuals whose average calvarial thickness at the craniectomy defect is 0.8 cm.
Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia

International Public Sector Accounting Standards (IPSAS) has become one of the popular tools implemented by governments to ensure greater transparency and accountability globally. This research assesses the impact of IPSAS adoption on transparency and accountability in the use of public funds in Liberia. A survey design using five-point Likert scale questionnaire was employed for collecting the data. Questionnaires were administered to accountants, auditors (private and state-owned), government departments and related public sector bodies within the Montserrado County of Liberia. The valid questionnaires were then analysed using descriptive statistics. The hypotheses were formulated and tested by means of analysis of variance (ANOVA) at a 5% significant level with the aid of Microsoft Excel 2013. The study finds that IPSAS adoption increases the level of transparency and accountability in the use of government funds. It further establishes that revenue leakage and inadequate disclosure of public expenditure impedes government commitment to ensure a transparent and accountable management of public funds in the country. Hence, the paper recommends that governments in developing counties should hasten in their transition to the accrual basis IPSAS. Key words: Accountability, international public sector accounting standards (IPSAS), public funds, transparency, Liberia.
Influence of Mobile Banking Services on Performance of Micro Businesses in the Informal Sector in Kenya: A Case Study of Jua Kali Artisans in Nairobi County

iv ACKNOWLEDGEMENT . viii DEDICATION. ix LIST OF TABLES . x LIST OF FIGURES . xi CHAPTER ONE . 1 1.0 INTRODUCTION. 1 1.1 Background of the Study . 1 1.2 Statement of the Problem . 3 1.3 General objective . 4 1.4 Specific objectives . 5 1.5 Significance of the study . 5 1.6 Scope of the Study . 6 1.7 Definitions of Terms . 6 1.8 Chapter Summary . 6 CHAPTER TWO . 8 2.0 LITERATURE REVIEW . 8 2.
Blended finance and its potential for development cooperation

The implementation of the Agenda 2030 entails massive financing needs. The debate increasingly emphasizes the importance of the private sector and the role of aid to ‘leverage’ private sector investments for development. In this context, the concept of blended finance is key. This briefing paper traces the current debates about blended finance. It introduces definitions, instruments and main actors, presents existing data and provides a critical assessment of the concept.
Labour flows across firm´s size, economic sectors and wages in Colombia: evidence from employer-employee linked panel

This paper explores the behavior of Colombia labour market flows. We focus on job creation and job destruction from the plant´s perspective, and on hiring and separations from the worker´s point of view.We show how these labour flows change across different dimensions such as, firm’s size, economic sectors, as well as wages and present the dynamic of tenure across these dimensions. Our results are in line with those of Birch (1981) and more recently Neumark, Wall, and Zhang (2008), who found that small firms are the ones who created Jobs in the economy. We found that small firms have higher job and worker reallocation rates; and firms especially those with less than 50 employees are the ones with a higher employment growth rates compared to the larger ones. Moreover, we found that construction presents the highest labour flows, while manufacture the lowest. Finally, we found a negative relation between firm´s average wages and labour flows. Classification JEL: E24, J63, M50
GPU implementation of a shell element structural solver aimed at fluid-structure interaction problems

The study of thin structures is very common nowadays and useful in different fields. An important example is the analysis of sail dynamics. In this context, accurate simulations of the interaction between the sail and the wind are also required. However, this kind of fluid-structure interaction problems are very computationally expensive. First objective of this thesis is the implementation of an highly efficient shell finite element structural solver, designed to run on GPU (Graphics Processing Unit) hardware. In order to fully exploit the GPU computational power, an explicit central difference time-advancing scheme is adopted. Domain is discretized using MITC4 shell elements in large displacements formulation, due to their adequate numerical properties and ability of avoiding shearlocking problems and simulating sail wrinkles. Techniques adopted during the development, such as algorithms, memory management and code optimizations, are described in details. Numerical tests and benchmarks are carried out and performances are compared with the commercial software Abaqus. Second objective of this thesis is the development of a partitioned strongly coupled fluid-structure interaction solver, implemented in OpenFOAM, an open-source CFD framework. The fluid dynamics problem is solved using the PISO scheme, while the solver implemented in the first part handles the structural problem. The mesh-motion process and interpolation algorithms are analyzed and implemented in GPU in order to gain performance and reduce memory requirements. Finally, results of numerical and performance tests on the developed FSI solver are reported.
Implementing Effective Warehouse Receipt Financing Systems : Lessons from a Pilot WRS Project in the Senegal River Valley

Warehouse receipt financing systems (WRS) are financial arrangements which allow farmers to store their agricultural production in a certified warehouse in exchange for a warehousing receipt that can serve as a collateral for receiving credit in a formal financial institution (bank or micro-finance institution). WRS have received increasing attention in recent years as a way to release capital constraints for farmers during the post-harvest period and allow them to take advantage of potential price arbitrage opportunities, while reducing post-harvest losses, and thereby increasing farm income. Given the limited available evidence on the effectiveness of WRS, the authors embedded an experimental impact evaluation study in a pilot WRS project in the Senegal rice sector, to shed light on how smallholder farmers might benefit. In a sample of 1079 rice producers, of which 363 were offered access to a WRS, the authors observed a very low take-up (2 percent), which compromised the opportunity to uncover the impacts of WRS. The authors therefore focus on the reasons for non participation and find that large transaction costs, limited availability of marketable surplus, and limited market arbitrage opportunities in the rice sector, have reduced the potential benefits from participation and affected farmers’ decision to use the WRS. The findings suggest that the implementation of effective WRS warrants a careful consideration of costs factors and expected price arbitrage opportunities to ensure farmers will benefit.
Towards a Comprehensive Web Service Recommendation Framework

Towards a Comprehensive Web Service Recommendation Framework Author: Abdullah Abdullah Advisor: Xining Li Web services (WS) nowadays are considered a consolidated reality of the modern Web with remarkable, increasing influence on everyday computing tasks. Following Service-Oriented Architecture (SOA) paradigm, corporations are increasingly offering their services within and between organizations either on intranets or the cloud. The aim of this work is to advance the academic efforts in assisting end users and corporations to benefit from Web service technology by facilitating the recommendation and integration of Web services into composite services. In this thesis, we propose a recommendation framework that is capable of not only recommending an individual Web service but also a composite one when no service available to fulfill the user request. The framework is realized into two main parts. A recommendation model for individual WS is proposed where the QoS profile is considered as an implicit rating scheme. The model utilizes the Jaccard coefficient in several variants to create two Unipartite similarity-based graphs. By integrating them with the original user-service rating graph, a richer recommendation model is constructed. Using the Top-K Random Walk algorithm, a final set of recommendations is delivered to end user. The model proves its well-behaviour in terms of sparsity tolerance and recommendation accuracy. To minimize the complexity, a thresholding technique is proposed in which the Random Walk is better guided using a reduced subset of users based on their Jaccard similarities. Furthermore, the applicability of the model as a generic recommendation model is also examined using an ordinary rating domain. The second component is a service composition model in which AI-based planning using Agent technology is adopted to dynamically and flexibly construct composite service workflow. In this model, a distributed service dependency model based on AND/OR graph structure is decomposed and distributed among individual members of the Agent community. The agents are equipped with a well-defined internal reasoning mechanism based on agents’ knowledge. Using a communication protocol, the agents actively collaborate to find a cost-effective executable workflow according to end user request. Finally, feasibility and effectiveness demonstration of all components of the proposed framework, using publicly available datasets, a recommendation library, and a multi-agent platform is verified. To my Parents and Family.
PENGARUH DIVERSITAS DEWAN DIREKSI DAN KOMISARIS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aimed to analyze the influence of diversity of boards of directors and commissioners consisting of gender diversity, diversity of nationalities, diversity education, firm size and profitability on the disclosure of Corporate Social Responsibility (CSR) . The manufacturing sector listed in Indonesia Stock Exchange 2011-2015 used as the sample in this study. Sample selection is done by purposive sampling method and acquired 42 companies with a number of observations as much as 210. The data analysis technique used is multiple linear regression analysis.Based Fhitung 0.001 0.001 with a significance of less than 0.05. This shows that all independent variables simultaneously is a significant explanatory on the dependent variable, so that the model used for the study worthy (fit). In a partial test (t test) to determine whether the independent variable Gender, ethnicity, education, firm size, and ROA partially or individually CSR affect the dependent variable (Y),test results show that the diversity of gender, nationality, and the size of the company's influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, educational diversity and profitability no influence on the disclosure of Corporate Social Responsibility (CSR).
Classification of regions extracted from scene images by morphological filters in text or non-text using decision tree

We present in this work a new method to classify regions extracted from scene images by morphological filters in text or nontext region using a decision tree. Our technique can be divided into three parts. Firstly, we extract a set of regions by a robust scheme based on morphological filters. Then, after a refinement, a set of text attributes is obtained for each region. In the last step, a decision tree is built in order to classify them as text or non-text regions. Experiments performed using images from the ICDAR public dataset show that this method is a good alternative for practical problems involving text location in scene images.
The development of proficiency in the fraction domain : affordances and constraints in the curriculum

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Is it Expensive? The Dual Effect of Construal Level on Price Judgments

When judging the expensiveness of a product or service, consumers often make comparisons to similar offerings that serve as reference points. Extant pricing literature shows that reference items in the consideration set may trigger a “contrast effect,” where higher-priced items make the target item seem less expensive. Two studies show that the effect of reference price depends on the consumer’s level of abstract thinking—or “construal level” —at the time of judgment. Concrete construal leads to the standard contrast effect, but abstract construal leads to an assimilation effect, where higher-priced reference items make the target seem more expensive.