Miracle-dz/UniFAR-FTUs huggingface dataset:
Professional Accounting Associations' Influence on Higher Education Accounting Pedagogy

Few studies of higher education accounting pedagogy include classroom observations in their research design and in South Africa qualitative studies of accounting pedagogy are rare. The larger study from which this paper is drawn explored the pedagogy of Managerial Accounting and Finance lecturers at the University of KwaZulu-Natal (UKZN). One of the significant influences upon the participants’ pedagogy was the curriculum and assessment requirements of the South African Institute of Chartered Accountants (SAICA), the regulatory professional association. This paper reports on the influence exerted upon pedagogues by those requirements. A qualitative case-study research design was used and the data collection methods included teaching materials, conventional and video-stimulated reflection (VSR) interviews as well as lecture and tutorial observations. Contrary to the learner-centred teaching approach advocated by SAICA, the participants’ pedagogy was found to be teacher-centred. This appears to be explained by their restricted pedagogical knowledge arising from inadequate teacher education and deficiencies in continuing professional development (CPD). VSR, however, proved to be a powerful means of prompting critical reflection from the participants and diagnosing inadequacies requiring CPD. SAICA’s curriculum and assessment requirements, given the participants’ inadequate teacher training and development, were a pervasive constraining influence on their pedagogy. In particular, pedagogues’ preoccupation with preparing students for SAICA’s examinations was of concern and warrants further research.
The study of ejaculatory response in men in the psychophysiological laboratory

Sexual psychophysiological researchers have had limited success in studying ejaculatory response in the laboratory in men and, more specifically, in identifying factors that differentiate the sexual response of men with premature ejaculation (PE) from controls. A number of methodological limitations may have contributed to the lack of effects in these studies, including lack of stimuli and response measures specific to ejaculatory response. To understand further the sexual response patterns of men with premature ejaculation, penile response, subjective arousal, and subjective and objective measures of pending or actual ejaculation were measured in men with premature ejaculation and controls to two types of stimulation: an erotic video and an erotic video plus penile vibrotactile stimulation. Erectile response differed across stimulus conditions, but not across groups (men with PE versus controls). A number of group, stimulus, and group by stimulus effects were found on subjective measures of arousal, perc.
Getting away with murder: Hazing, hegemonic masculinity, and victimization

v LIST OF TABLES vii CHAPTER 1: INTRODUCTION 1 CHAPTER 2: LITERATURE REVIEW 10 HISTORY OF HAZING 11 HAZING AND CULT MENTALITY 16 HAZING IN HIGH SCHOOL 17 HAZING IN COLLEGE ATHLETICS 23 HAZING IN THE GREEK SYSTEM 25 HAZING AND THE CRIMINAL JUSTICE SYSTEM 27 GENDERED DIFFERENCES AND HEGEMONIC MASCULINITY 30 CHAPTER 3: METHODS 35 SAMPLE 36 VARIABLES 36 PROCEDURE 37 CHAPTER 4: FINDINGS 39 CHAPTER 5: DISCUSSION AND CONCLUSION 51 REFERENCES 57
Literature as a Tool in Multicultural Education: Perceptions of FinnishStudent Teachers on Reading Multicultural Literature in Finland

Multicultural education presents many challenges. In Finland, one of the largest challenges is the fact that the distribution of the immigrant population is highly imbalanced: almost 90 percent of immigrants live in metropolitan areas while in other areas of Finland there are few or none at all. For this reason, schools’ and teachers’ experiences with immigrant students vary widely and even the teacher training schools may have difficulties producing teaching graduates with experience working with immigrant students. In teacher education, reading fiction can be used as a tool for gaining understanding of different aspects of society and offer a chance to understand those in different situations. However, fiction has been an under-used method to support student teachers’ professional growth. In this article we describe an experiment in which student teachers read and discussed multicultural literature in literature circles as part of their studies in multicultural education. Reading multicultural literature gives young teachers a chance to understand the diversity of multicultural issues beyond the monocultural or touristic perspective.
Testing the Circular Structure of Human Values: A Meta-Analytical Structural Equation Modelling Approach

Schwartz’ theory of human values has found widespread interest in the social sciences. A central part of the theory is that the 10 proposed basic values (i.e., achievement, power, selfdirection, hedonism, stimulation, benevolence, universalism, conformity, security, and tradition) are arranged in a circular structure. The present study applies a meta-analytical structural equation modelling approach to test the circular structure. The model tested was the quasicircumplex model, which is considered the most appropriate representation of the circular structure. Moreover, the study explores how far the circular structure varies with the used samples and methodological characteristics of the studies. The meta-analysis comprised 318 matrices with the correlations among the 10 values gathered from 88 studies and the European Social Survey (overall n = 251,239). To reduce heterogeneity across the matrices, cluster analysis was used to sort the matrices into eight clusters with a similar correlation profile and tested the circular structure in each cluster. The results showed that three clusters demonstrated a good fit with the data and an adequate match to the theoretically proposed structure. The clusters’ cultural and methodological profiles indicate potential moderators of the circular structure
The lifetimes of evaporating sessile droplets are significantly extended by strong thermal effects

The evaporation of sessile droplets is analysed when the influence of the thermal properties of the system is strong. We obtain asymptotic solutions for the evolution, and hence explicit expressions for the lifetimes, of droplets when the substrate has a high thermal resistance relative to the droplet and when the saturation concentration of the vapour depends strongly on temperature. In both situations we find that the lifetimes of the droplets are significantly extended relative to those when thermal effects are weak.
Efficacy of mineral and organic adsorbent in alleviating harmful effects of zearalenone on pigs performance and health

Two trials, 31 and 29 days long, were conducted with the aim to pursue performance and health of pigs treated with different amounts of zearalenone and to investigate the feasibility of utilizing a modified clinoptilolite and esterified glucomannane in alleviating and/or preventing its harmful effects. Total of 64 pigs (32 each trial), 60 days old, divided into four groups, each containing 8 pigs were used. Both control groups (K) received feed without zearalenone, while experimental groups received feed supplemented with 3.84 mg/kg in the first trial and 5.12 mg/kg of zearalenone in the second trial. Pigs in the first experimental groups (O-I) were given feed with the toxin only. At the same time, a modified clinoptilolite (MC) in the amount of 0.2% was introduced in the contaminated feed of the second experimental groups (O-II) and an esterified glucomannane (EGM) in the amount of 0.1% in contaminated feed of the third experimental groups (O-III) of both experiments. Zearalenone exerted its negative effects on performance of pigs in concentrations used in the experiments, proportionally to the amount of toxin in the feed (weight gain was 19.86% lower in experiment I and 22.27% in experiment II, feed intake rate 5.89% lower in experiment I and 1.52% in experiment II, feed consumption ratio was higher for 14.82% in experiment I and 21.08% in experiment II). Addition of adsorbents only partially alleviated the harmful effects of zearalenone in the feed. Signs of intoxication in female pigs, known as the estrogenic syndrome, were manifested by inflammatory changes of the external genital organs (vulvovaginitis) and with histological findings of epithelial hyperplasia and submucous oedema. Also nonspecific symptoms could be seen - gastrointestinal disorders followed by diarrhea. Use of adsorbents as toxin binders mostly alleviated these negative effects.
Using bark as a heat insulation material

Spruce bark particles were used as an insulation fill material for the thermal insulation of a timber frame wall which was subjected to a simulated winter temperature difference between indoor and outdoor climate. The temperature profile development of the wall’s cross section was modeled using Fourier’s transient heat flow theory. It was shown that bark layers conducted heat more slowly than commonly known blow-in insulation materials because of their low thermal diffusivity. Moreover, material moisture development due to water vapor streams caused by vapor pressure differences between the inside and outside climate was studied, and it supported general timber construction rules.
Adult-specific electrical silencing of pacemaker neurons uncouples the molecular oscillator from circadian outputs

Background—Circadian rhythms regulate physiology and behavior through transcriptional feedback loops of clock genes running within specific pacemaker cells. In Drosophila, molecular oscillations in the small ventral Lateral Neurons (sLNvs) command rhythmic behavior under freerunning conditions releasing the neuropeptide PIGMENT DISPERSING FACTOR (PDF) in a circadian fashion. Electrical activity in the sLNvs is also required for behavioral rhythmicity. Yet, how temporal information is transduced into behavior remains unclear.
Efficiency of the Coagulation-Flocculation Method for the Treatment of Dye Mixtures Containing Disperse and Reactive Dye

The coagulation-flocculation method was used to treat aqueous solutions containing varying ratios of commercial disperse and reactive dyes. The effectiveness of this method was assessed using such coagulants as alum, polyaluminium chloride (PACl) and MgCl 2 , and an anionic coagulant aid. The jar test method was used to measure the effects of pH and coagulant type and dosage on colour removal and chemical oxygen demand (COD) reduction. The effect of coagulant aid on floc settling time was also measured. The results showed that the coagulant dosage needed to achieve optimum colour removal and COD reduction increased as the percentage of reactive dye in the mixture increased. Alum and PACl performed effectively in a lower pH range (pH 3.8 to 5.2), whereas MgCl 2 performed effectively in a higher pH range (pH 10.4 to 10.9). PACl was more effective than MgCl 2 and alum, achieving >99% colour removal and 96.3% COD reduction using a smaller quantity of the coagulant. The addition of coagulant aid improved floc settling time. These results show that PACl is more effective than MgCl 2 and alum in removing both colour and COD in the treatment of the industrial textile wastewater samples.
Incidence of Food Security among Farming Households in Ogbomoso Agricultural Zone

This study examined the incidence of food security among farming households in Ogbomoso agricultural zone. Multistage random sampling technique was used in selecting the respondent for the study. In the first stage, 60% of the total number of villages in Ogbomosho North (3 villages) and Ogbomoso South Local Government Areas (4 villages) were randomly selected while 10% of the villages in Ogo-Oluwa LGA (16 villages) were selected making a total of 23 villages. The third stage, 10% of the number of household in Ogbomosho North and South Local Government Areas were randomly sampled as well as 0.5% of the number of household in Ogo-Oluwa Local Government Area, to give a total of 148 households as respondents for the study. Data were subjected to descriptive statistics. Over 56% of the Farmers had farm size of less or equal to 5 ha: this could encourage food availability for their various families in the study area. Households heads with no formal education had highest insecurity incidence (0.50), while those with tertiary education had the lowest food insecurity incidence (0.25). Food insecurity incidence increased with increase in household size. Government and other stakeholders in charge of agricultural extension and family planning should therefore, mobilize Farmers to do proper family planning.
Types of Entrepreneurs in Small Hotels in Slovenia

Entrepreneurship is associated mostly with establishing of new ventures, mainly of small and medium size companies (smes). It is linked closely with the entrepreneur: The key person who plays the key role in the entrepreneurial process. In theory, different criteria have been used in the past to identify the typology of entrepreneurs, e.g. the period of entrepreneurial activity, their economic or non-economic goals, etc. (Dunk el berg, Moore, Scott, & Stull, 2013; Dincer, Yildirim & Dil, 2011; His rich, Peters, & Shepherd, 2010; Glas, 2002; Smith & Miner, 1983). The main purpose of this paper is (a) To the identify typology of entrepreneurs in Small Hotels (sh) in Slovenia and (b) To compare the results with findings of similar studies in existing literature (Page & Connell, 2014; Lee-Ross & Lashley, 2009). Empirical research was conducted in Slovenia in 2014 and 2015. The data were collected from sh entrepreneurs and sh Directors (a) By conducting 62 semi-structured interviews and (b) By analysing 44 questionnaires filled in by sh entrepreneurs.We analysed data from interviews using qualitative methods (interpretation, comparison, grouping, quantification). The numerical data were processed and analysed by using multiple statistical tools (factor analysis, hierarchical classification, Ward’s method). sh entrepreneurs in Slovenia share certain typology characteristics with their colleagues in the hospitality business abroad; however, there are less lifestyle entrepreneurs in the Slovene hospitality business than expected (due to comparison with findings in existing literature). This is the first research of entrepreneurial typology in the hospitality business in Slovenia. It offers a clear insight into certain business orientations of hospitality entrepreneurs and, consequently, gives some explanation about tourism entrepreneurship in Slovenia.
Earnings management and R&D costs capitalization: evidence from Russian and German markets

Purpose: The goal of the paper is to analyze the motives that determine the propensity of companies in both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs. Methodology: The final sample analyzed in the paper is 47 Russian companies and 74 German companies for the period 2012-2013. Findings: The results of the research show that managers of companies in Russia and in Germany are engaged in earnings management practices using R&D costs, although the incentives for these actions are different. In the case of Russian companies, managers enjoy discretion in accounting choices when trying to meet debt covenants by adopting those methods that increase financial results. German managers are focused more on the other type of earnings management incentives – earnings smoothing. There is evidence that the amount of capitalized R&D costs in German companies increases when financial results vary more. Value: There is some evidence in favor of the presence of earnings management incentives in the decision to capitalize R&D costs in developed markets. However, this problem has rarely been studied in developing markets, and there is no comparison between the practices of developed and developing countries in the field. In this paper authors attempt to test the assumption that the contextual factors in developed and developing markets can differ, and thus they may provide different incentives for earnings management on the basis of R&D costs.
Intraday Liquidity Provision by Trader Types in a Limit Order Market: Evidence from Taiwan Index Futures

This study examines the dynamic liquidity provision process by institutional and individual traders in the Taiwan index futures market, which is a pure limit order market. The empirical analysis obtains several interesting empirical results. We find that trader type affects liquidity provision in a number of interesting ways. First, although institutional traders use more limit orders than market orders, foreign institution (individual) traders use a relatively higher percentage of market (limit) orders in the early trading session and then switch to more limit (market) orders for the remainder of the day until close to the end of the trading day. Second, net limit order submissions by both institutional and individual traders are positively related to one-period lagged transitory volatility and negatively related to informational volatility. Third, net limit order submissions by institutional traders are positively related to one-period lagged spread. Finally, both the state-of-limit order book and order size significantly influence all types of traders’ strategy on submission of limit order versus market order during the intraday trading session.
Foreign Direct Investment, Domestic Savings and Economic Growth in Kazakhstan: Evidence from Co-integration and Causality Tests

This study empirically investigates the long run equilibrium relationship and the direction of causality between economic growth (real GDP growth), domestic savings (DS) and foreign direct investment (FDI) in Kazakhstan of which the world society’s interest has recently increased as it becomes more integrated into the world economy. Co-integration results suggest a long-run equilibrium relationship between each pair of the above variables except between DS and FDI. Granger causality test results suggest unidirectional causations running from both DS and FDI to real GDP growth. Lastly, although DS and FDI are not co-integrated, causality results suggest bidirectional causality between them.
Climate of the Past Exploring the controls on element ratios in middle Eocene samples of the benthic foraminifera

Culturing studies and empirically based core top calibrations have been used to infer that elemental ratios in benthic foraminifera can be used as proxies to reconstruct past variations in bottom water temperature and saturation state ( 1[CO 3 ]). However the mechanisms linking elemental ratios to these parameters are poorly constrained. Here, we explore the environmental parameters influencing the incorporation of B, Li, Sr and Mg inOridorsalis umbonatusin early Cenozoic sediments from Ocean Drilling Program Site 1209. We investigate the influence of middle Eocene variations in intermediate water 1[CO 3 ] using relationships developed from core top samples. The fidelity of bottom water 1[CO 3 ] reconstructions based on single element ratios is assessed by comparing the X/Ca-based reconstructions to each other and to carbon cycle proxy records (benthic foraminiferaδ13C, organic carbon content, foraminifera dissolution indices), and a seawater δ18O reconstruction for Site 1209. Discrepancies in the reconstructed 1[CO 3 ] values based on these different metal ratios suggest that there are still gaps in our understanding of the parameters influencing X/Ca and demonstrate that caution is required when interpreting palaeo-reconstructions that are derived from a single elemental ratio. The downcore record of O. umbonatus Mg/Ca does not exhibit any similarities with the Li/Ca, B/Ca and Sr/Ca records, suggesting that the environmental parameters influencing Mg/Ca may be different for this species, consistent with temperature as the strongest control on this elemental ratio. This hypothesis is supported by the coefficients of multiple linear regression models on published Mg/Ca data. An incomplete understanding of the controls on elemental incorporation into benthic foraminifera hinders our ability to confidently quantify changes in saturation state using single X/Ca reconstructions over a range of timescales.
Characterization and Classification of Soils of Abobo Area, Western Ethiopia

Knowledge of the kinds and properties of soils is critical for making decisions with respect to crop production and other land use types. A field survey and soil morphological description and laboratory analysis were carried out to describe, characterize, and classify the soils of Abobo area, western Ethiopia. Seven representative pedons (A-1 to A-7) were opened and described across the study area. The results revealed variation in morphological, physical, and chemical properties of the soils. The soils are clay loam to clayey in texture with bulk density values ranging from 1.12 to 1.32 g cm−3 and basic infiltration rate varying from slow to moderate (0.4 to 3.3 cm hr−1). They were moderately acidic to neutral in pH (5.5 to 7.1) and had very low to medium organic carbon (OC) (0.27 to 2.98%). Four soil types, Haplic Cambisols, Vertic Luvisols, Mollic Leptosols, and Mollic Vertisols, were identified in the area based on World Reference Base. Generally, the properties of the soils differed along the transect indicating their variation in productive potential and management requirements for specific agricultural use.
Climatic controls on watershed reference evapotranspiration vary dramatically during the past 50 years in southern China

Abstract. Reference evapotranspiration (ETo) is an important hydrometeorological term widely used in water resource management, hydrological modeling, and understanding and projecting the hydrological effects of future climate change and land use change. Identifying the individual climatic controls on ETo helps better understand the processes of global climatic change impacts on local water resources and also simplify modeling efforts to predict actual evapotranspiration. We conducted a case study on the Qinhuai River Basin (QRB), a watershed dominated by a humid subtropical climate and mixed land uses in southern China. Long term (1961–2012) daily meteorological data at six weather stations across the watershed were used to estimate ETo by the FAO-56 Penman−Monteith model. The seasonal and annual trends of ETo were examined using the Mann−Kendall nonparametric test. The individual contributions from each meteorological variable were quantified by a detrending method. The results showed that basin-wide annual ETo had a decreasing trend during 1961–1987 due to decreased wind speed (WS), solar radiation (Rs), vapor pressure deficit (VPD), and increased relative humidity (RH). These variables had different magnitudes of contribution to the ETo trend in different seasons examined during 1961−1987. However, during 1988–2012, both seasonal and annual ETo showed an increasing trend, mainly due to increased VPD and decreased RH and, to lesser extent, to decreased absolute humidity (AH) and a rising air temperature. We show that the key climatic controls on ETo have dramatically shifted as a result of global climate change during the past five decades. Now the atmospheric demand, instead of air temperature alone, is a major control on ETo. Thus, we conclude that accurately predicting current and future ETo and hydrological change under a changing climate must consider changes in VPD (i.e., air humidity and temperature) in the study region. Water resource management in the study basin must consider the increasing trend of ETo to meet the associated increasing water demand for irrigation agriculture and domestic water uses.