Miracle-dz/UniFAR-FTUs huggingface dataset:
Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective

Abstract The introduction of International Financial Reporting Standards (IFRS) in 2005 marked a significant departure from Germany's traditional financial accounting practices. This paper questions whether this change may have consequential effects on the distinctive traditional management accounting practices in the field of Controlling. We examine the possible impact on manufacturing companies drawing upon perceptions and expectations of managers in three Bavarian companies and two management consultancy firms. We consider whether financial accounting will assume an increased importance within firms, and whether this may lead to abandonment of some traditional management accounting practices and the adoption of different techniques in internal reporting compatible with the new IFRS regime for external reporting. This prompts consideration of whether such changes would lead to financial accounting domination of management accounting in Germany analogous to that argued by Johnson and Kaplan in 1987 in their ‘Relevance Lost’ thesis. We conclude that, at this juncture in the development of their information systems, German managers face an important choice between integrating external and internal reporting in ways that might fundamentally change established Controlling practices, or of continuing to operate dual accounting systems in much the same way as in the past so that adoption of IFRS is restricted to external reporting.
Toxicological effects of metal oxide nanoparticles in combination with microbial components and inflammatory mediators on intestinal epithelial cells

v CHAPTER 1. GENERAL INTRODUCTION . 1 Dissertation Organization . 2 CHAPTER 2. LITERATURE REVIEW . 3 Inflammatory Bowel Disease (IBD) . 3 Immune Response and Cytokines . 5 Intestinal Epithelial Barrier . 7 Tight Junction Proteins . 11 Gut Microbiota . 14 Intestinal Epithelial Cells and Cell Culture Models . 15 Nanotoxicology . 18 Manganese Oxide Nanoparticles . 20 Titanium Oxide Nanoparticles . 22 Organoids . 23 Mitochondrial Function in Intestinal Cells and Maintenance of Intestinal Epithelial Barrier . 24 References . 26 CHAPTER 3. CYTOTOXIC EFFECTS OF MANGANESE OXIDE NANOPARTICLES IN COMBINATION WITH MICROBIAL COMPONENTS ON INTESTINAL EPITHELIAL CELLS . 35 Abstract . 35 Introduction . 36 Materials and Methods . 41 Chemicals . 41 Cell Culture and Treatment . 41 Preparation of Bacterial Antigen . 42 MTS Cell Viability Assay . 42 Cytokine Release Analysis . 43 In vitro Wound Healing Assay . 43 Mitochondrial Superoxide Generation . 44
Feeding Behavior of a Carp, Cirrhinus reba (Hamilton) from Fishponds of District Jacobabad, Sindh, Pakistan

Cirrhinus reba was observed as an omnivore with higher feeding preference for plant foods. The plant food items recorded in the gut content were Cyanophyceae, Chlorophyceae, Bacillariophyceae and aquatic higher plants. Animal foods were found to be less preferred food items of this fish. It was also found to be a bottom feeder with respect to dial patterns of feeding. The fish was observed to be a continuous feeder with greatly reduced feeding activity at night. Two feeding peaks of this fish were recorded, the major of which was recorded at dusk, while the minor one at noon. The fish did not show any tendency to change its food item with the change in hour.
Effectiveness of combined acetic acid and ascorbic acid spray on fresh silver carp (Hypophthalmichthys molitrix) fish to increase shelf-life at refrigerated temperature

This experiment was conducted to evaluate the efficacy of application of acetic acid and ascorbic acid spray on the surface decontamination and shelf-life of silver carp fish at refrigerated temperature (40C) during 9 days of storage period. Silver carp is one of the most abundant freshwater fish speciesin the world. However, the rapid quality degradation soon after post-mortem makes them highly putrefactive while reducing the nutritional attributes. In this regard, our study aimed at applying organic acids to extend shelf-life of silver carp fish while investigating the quality attributes such as sensory, peroxide values, pH and microbial loads of the fish fillets during 9 days of refrigerated temperature storage (40C). Acetic acid and ascorbic acid are found to have strong antibacterial activities against different microorganisms. Fish fillets samples were treated with alone or in combination with acetic acid and ascorbic acid spray while keeping one group of fish fillets untreated. Total Viable Count (TVC) was found greater in the samples kept untreated and treated alone with acetic acid and ascorbic acid. However, fish fillets treated with acetic acid and ascorbic acid in combination were reported with lesser number of microbial counts. Moreover, Peroxide Value (PV) and pH were significantly lower in the sample treated with in combination of acetic acid and ascorbic acid. Sensory analysis revealed that fish fillets treated with combined treatment had better quality retention at the end of 9 days storage period. The findings suggest that the application of acetic acid and ascorbic acid alone or in different combination have the potential to decrease microbial loads while facilitating the shelf-life of fish fillets during 9 days of refrigerated temperature (40C) storage period.
SMALL-HOLDERS IN SARAWAK AND ANAMBRA STATES' PALM OIL INDUSTRIES: A COMPARATIVE STUDY OF WOMEN'S INVOLVEMENT

This is a comparative study that examined women small-holders’ involvement in the palm oil industries of Malaysia and Nigeria. However, the core focus of this study is on women smallholders in the palm oil industry, who own their businesses solely and those that own theirs with their husbands, specifically in Sarawak and Anambra States. This study critically examined the roles or tasks done by these women. Qualitative method and non-probability sampling method, specifically purposive sampling was used to conduct this study. The instruments that were used to gather primary data are interview and observation; 32 respondents were involved in this study, 15 from Sarawak and 17 from Anambra. Face to face interview was conducted in Sarawak, while a technological tool (Skype video) was used to interview the respondents in Anambra. Given that this is a comparative study, its findings were analyzed in a comparative manner. The findings showed that there are some differences and similarities in the roles or tasks done by the respondents from Sarawak and Anambra, due to their cultural differences. It also showed that respondents from Anambra are more involved in the oil palm business, because unlike the respondents from Sarawak who only produce oil palm and sell the fresh fruit bunch (FFB) to the mills, those from Anambra extend their involvements in the business to the production and commercialization of palm oil.
Virulence and resistance profile of Staphylococcus aureus isolated from food

Staphylococcus aureus is considered a global community and health care pathogen responsible for staphylococcal food poisoning. The aim of this study was to characterize several isolates of S. aureus recovered from different food products concerning enterotoxin genes and other virulence factors including antimicrobial resistance. In 2009, a total of 78 coagulase-positive staphylococci from 1454 food samples were identified to species level; 73 were confirmed as S. aureus. Of the S. aureus isolates 5.5% were resistant to oxacillin, 52.0% showed resistance to erythromycin, and 45.2% to tetracycline. Multidrug resistance was observed in 33.3% of the isolates (resistance to three or more antibiotics of different classes). SCCmec types IV and V were detected among methicillin-resistant S. aureus (MRSA). One MRSA isolate was pvl positive. The 52.0% of food isolates were shown to be enterotoxigenic; egc (63.0%), secbov (44.7%) were the main detected SEs. tst gene was also detected in food isolates. The present wo.
Assessing Indicators of Early Reading Skills

Measures that assess pre-reading skills were examined. The measures included a typical informal kindergarten inventory for Initial Consonant Sound Identification, and Good's ( 1997) DIBELS measures that include: Letter Naming Fluency, Onset Recognition Fluency, and Phonemic Awareness Fluency. Participants included 50 kindergarten students from three different classrooms from two elementary school buildings in the same school district. Results demonstrated that the four measures were highly correlated with each other, and that the Onset Recognition Fluency measure best predicted the classroom teacher' predictions of at-risk students for reading difficulties. The four measures together were moderately to highly predictive of the teachers' ratings of at-risk students. In addition, means, standard deviations, ranges, and cut off points were established for the group of participants in this study. Early Reading Skills 3 Acknowledgments I would like to thank Dr. Christine McCormick, Chair of my Thesis Committee, for her time, guidance, patience, and encouragement through every stage of this thesis. Without her assistance, completion of this thesis would not have been possible. Additionally, I would like to thank Dr. Gary L. Canivezfor his assistance with the statistical analysis. His help saved hours of frustrations and agony. I would also like to thank Dr. Gary L. Canivez and Dr. J Michael Havey for agreeing to serve on the committee and/or their comments and suggestions during the completion of this project. I also want to thank the teachers who agreed to participate in this study and the kindergarten students who completed the pre-reading measures. I want to thank my internship supervisor for providing encouragement, and O""'>istance throughout the year and with this project. Lastly, I want to thank my family, my friends, and my fiance for providing moral support, encouragement, and/or tolerating me through the final days of this project. Early Reading Skills 4 Table of
2010 Murder in Black : A Media Distortion Analysis of Homicides in Baltimore in

Crime stories, particularly homicide, are extremely prevalent in the media. The current study builds on previous literature by examining a nearly homogenous victim population (N = 223) to identify salient predictors of newsworthiness, particularly celebrated coverage, using The Baltimore Sun, the city’s largest newspaper. Contrary to prior research, in this analysis, neither race nor gender were found to be consistent significant factors in receiving media coverage. Various factors, including females, older victims, White victims, and homicides by stabbings, asphyxiation, or other circumstances, were found to be indicators of several types of celebrated coverage.
SMES PERFORMANCE AND SUBSIDIES IN IT INVESTMENTS : A VIS-À-VIS APROACH

In the knowledge-based and globalized economy, information provides value to firms and Information Technology (IT) is the mechanism through can be achieved. Companies that exploit endless possibilities of Information Technology obtain the capacity to overcome future challenges. This study is focused on the case of Greek SMEs that face an extremely competitive and unfriendly macro environment and examines the performance of IT investments of Greek SMEs through a combination of qualitative and quantitative longitudinal data. A variety of financial as well as qualitative (primary) data are used for the examination of the correlation between profitability and IT. Α survey-based methodology was used for the collection of qualitative data of Greek SMEs covering the time period of 2004-2010. The examining period is divided into two sub-periods: pre crisis and post crisis periods. Additionally, the examination of the relationship of European IT investment subsidy with firm profitability is examined. The results of this empirical study indicate that companies with IT investments present higher profitability than their rivals. SMEs are the backbone of national economy, thus their competitiveness plays a significant role to national development and growth. Therefore, the findings of this research have implications for practitioners, managers and policy makers.
Rural Voters and the Polarization of American Presidential Elections

In political science, urban politics is a well-established subfield. And more recently, suburban political behavior has received a fair amount of attention (Gainsborough 2001; 2005; McKee and Shaw 2003; Oliver 2001). But with a few exceptions (see Francia and Baumgartner 2005–2006; Gimpel and Karnes 2006), the political behavior of rural residents has been conspicuously absent thus far in a growing literature on the political role of place. This is quite surprising given the clamoring in the popular press about “red states” versus “blue states” in the most recent presidential contests. All of the post-presidential election maps that highlight red Republican counties and blue Democratic counties display a sea of red covering the vast swaths of rural, middle America. The ocean of Republican red is enough to make one ask: What's the Matter with Kansas? (Frank 2004)—one of those thinly populated plains states with hardly a glimmer of blue on a county-level map of the 2004 presidential election.
A color chart to screen for high β-carotene in OFSP breeding

Orange fleshed sweetpotato (OFSP) varieties are considered as the first biofortified varieties among major food crops. About 100g fresh sweetpotato storage roots or less contain enough β-carotene to provide the daily provitamin A needs of a pre-schooler. However, determination of β-carotene by chemicals methods is expensive. Since the storage root flesh color is highly correlated with the β–carotene concentrations in sweetpotato, color charts can be used to breed β–carotene rich sweetpotato varieties with nearly zero costs. The objectives of this study were to determine the β–carotene concentration of sweetpotato storage roots with a wide range of colors, to characterize the flesh color by color charts, and to associate each color with the corresponding β–carotene concentration. A total of 248 roots coming from 31 genotypes (2 roots per plot, 2 plot replications and 2 environments: La Molina and San Ramon) were classified by their flesh color using the Royal Horticulture Society color chart. Freeze dried samples of every roots were prepared and analyzed for total and β-carotene concentration by HPLC. Most of the roots showed a first and a secondary flesh color. Roots were grouped in 10 groups according to its primary flesh color. All roots with deep orange and orange primary flesh color showed significant β–carotene concentration (above 4 mg / 100 g fresh weight or 300 ug RAE). The β–carotene concentration of intermediate and pale orange primary flesh color ranged from 0.5 to 8 mg / 100 g fresh weight depending on the color intensity of the primary or secondary colors and their proportion. Roots with yellow orange, pale orange, yellow, intermediate yellow, pale yellow and cream primary flesh color had only very low amounts of β-carotene. The evaluated color chart might be a useful tool in breeding programs to select for high β–carotene cultivars.
The effect of dichloroacetate on oxygen uptake during sub-maximal and maximal exercise in humans

Objective. Pyruvate dehydrogenase (PDH) is a multienzyme complex situated on the inner mitochondrial membrane. Its principal function is to catalyze the irreversible oxidation of pyruvate to acetyl CoA. PDH is activated by a compound known as dichloroacetate (DCA). The principal metabolic effect of DCA administration is an increased availability of acetyl-CoA and acetylcarnitine for substrate phosphorylation, and a lowering of blood [lactate]. Studies using DCA during exercise have identified the availability of these acetyl groups as a major determinant of VO2 increase at the start of exercise, suggesting a functional stenosis to VO2 may reside at the level of PDH. It was the aim of these studies to further investigate whether DCA has an effect on the rate and magnitude of the VO2 response for sub-maximal and maximal work intensities. Procedures A ramped incremental exercise protocol and 2 sub-maximal constant exercise protocols were undertaken on a cycle ergometer. The constant work protocols were undertaken at work intensities above and below that corresponding to the individual blood lactate threshold. Measures of breath-by-breath VO2 and heart rate were made in conjunction with measures of muscle oxygen saturation (NIRS) and blood borne indices (Lactate, pH, Glucose, Bicarbonate). VO2 kinetics were estimated using non-linear least squares regression strategies. Results Dichloroacetate had no significant effect on submaximal oxygen uptake. This was evidenced as no change in the amplitude or time course of the kinetic response during exercise above or below the lactate threshold, and no change in the slow component response above the lactate threshold. DCA administration did promote a small but significant increase in VO2nmx. Blood [Lactate] was reduced at submaximal exercise intensities. However, no significant difference was evident during maximal exercise. DCA was shown to have chronotropic properties evident by an observed increase in heart rate at rest and during the initial stages of exercise. Conclusions The present studies clearly illustrate a haemodynamic response to DCA that has not been described previously. Control of oxygen uptake kinetics at the level of pyruvate dehydrogenase is not supported by this work.
Kinetics Modelling of the Colour, Hardness, Grinding Energy Consumption and Oil Yield Changes during the Conventional Roasting of Palm Date Seeds

Palm date seeds can be a potential source to prepare a decaffeinated coffee-like brew and to produce oil. Hence, the objectives of this work are to model the changes in colour and hardness of date seeds during roasting process, as well as to study the effects of roasting conditions on the total specific grinding energy and the oil extraction yield of the seeds. General reaction models and general regression equation were applied to simulate the changes in colour, hardness, oil extraction yield, and total specific grinding energy during roasting process. The outcomes showed that the colour parameters (L*-value and b*-value) and the hardness of the roasted date seeds can be satisfactorily described by the first-order equation, while a*-value and ΔE were adequately defined by the zero-order model. A decrease in total specific grinding energy and an increase in oil yield were recorded as the roasting temperature and time were increased. Hence, this study concludes that the roasting of date seeds at 200 ℃ for 30 min generates the lowest grinding energy and a high amount of oil. process and to assess the effects of roasting conditions on total specific grinding energy and oil extraction yield.
Characterization of bioethanol obtained from Eichhornia Crassipes plant; its emission and performance analysis on CI engine

ABSTRACT In this study, bioethanol was produced from Eichhornia crassipes (EC) plant and tested in diesel engine in order to understand the potential of this fuel. The blending of Eichhornia Crassipes bioethanol with diesel is done with the help of ultrasonic machine. For acquiring data, Kirloskar made single cylinder diesel engine of 3.5 kW rating was employed for experimentation. Bioethanol obtained from EC plant was blended in various proportions with petro-diesel and biodiesel. The properties of bioethanol produced from EC plant was measured based on ASTM standards. The experimental results revealed that 10% blend (90% petro-diesel and 10% bioethanol) was a clear stand out in terms of engine parameters such as enhanced brake power and appreciable brake thermal efficiency. Also the emission levels such as CO and unburned HC was comparatively lesser than other blends except for NOx which eventually depends on the engine construction.
The Kahlbaum Syndrome is a Risk Factor for the Development of Neuroleptic Malignant Syndrome

A case is presented of a 57-year-old woman with psychotic deterioration and catatonia, who was ultimately found to have Kahlbaum Syndrome (KS). The patient was initially diagnosed with schizophrenia and treated with intramuscular injection olanzapine. Her condition rapidly worsened to a state consistent with neuroleptic malignant syndrome. Supportive care and diazepam yielded only partial benefit. However, switching from diazepam to lorazepam and combination with electroconvulsive therapy (ECT) led to the resolution of NMS. The authors discuss the possibility of KS as disease entity and the clinical utility of KS classification. doi:10.4021/jnr36e
Broadband achromatic metalens in Terahertz regime

We demonstrate the achromatic metalens with C-shape units working from 0.3 to 0.8 THz with a bandwidth of approximately 91% over the center wavelength. The achromatic focusing has been observed both experimentally and numerically, with the size of focal spot closed to $\lambda $. Meanwhile, the designed metalens possesses high working efficiency of more than 68% at the peak and a relatively high numerical aperture (NA) of NA=0.385 in order to obtain high spatial resolution. We further show the robustness of our C-shape structures, considering lateral shape deformations and deviations of etching depth. Our work successfully demonstrates the THz achromatic metalens, which opens an avenue for the future applications of terahertz meta-devices on spectroscopy, time-of-flight tomography and hyperspectral imaging system.
Assessment of CFD turbulence models for free surface flow simulation and 1-D modelling for water level calculations over a broad-crested weir floodway

Floodways, where a road embankment is permitted to be overtopped by flood water, are usually designed as broad-crested weirs. Determination of the water level above the floodway is crucial and related to road safety. Hydraulic performance of floodways can be assessed numerically using 1-D modelling or 3-D simulation using computational fluid dynamics (CFD) packages. Turbulence modelling is one of the key elements in CFD simulations. A wide variety of turbulence models are utilized in CFD packages; in order to identify the most relevant turbulence model for the case in question, 96 3-D CFD simulations were conducted using Flow-3D package, for 24 broad-crested weir configurations selected based on experimental data from a previous study. Four turbulence models (one-equation, k-ε, RNG k-ε, and k-ω) ere examined for each configuration. The volume of fluid (VOF) algorithm was adopted for free water surface determination. In addition, 24 1-D simulations using HEC-RAS-1-D were conducted for comparison with CFD results and experimental data. Validation of the simulated water free surface profiles versus the experimental measurements was carried out by the evaluation of the mean absolute error, the mean relative error percentage, and the root mean square error. It was concluded that the minimum error in simulating the full upstream to downstream free surface profile is achieved by using one-equation turbulence model with mixing length equal to 7% of the smallest domain dimension. Nevertheless, for the broad-crested weir upstream section, no significant difference in accuracy was found between all turbulence models and the one-dimensional analysis results, due to the low turbulence intensity at this part. For engineering design purposes, in which the water level is the main concern at the location of the flood way, the one-dimensional analysis has sufficient accuracy to determine the water level.