Miracle-dz/UniFAR-FTUs huggingface dataset:
The Challenges of Teaching Financial Accounting InNigerian Secondary Schools: A Case Study of Gombe State

Financial Accounting is part of the Business Studies Curriculum in the group of Vocational Subjects. According to WAEC (2004), financial accounting is the most popular subject that students offer among the vocational elective subjects. The keeping of Accounting Books is essentially an art and the aims of those who study the subject are essentially utilitarian. This paper therefore, seeks to determine the challenges of teaching financial accounting in Nigerian secondary schools: A case study of Gombe State. The population of the study is the 29 secondary Schools that offer financial accounting. The study utilized data from secondary sources. Data were obtained from Examination and Statistics Department of the Ministry of Education and the study utilizes NECO results only. Nine (9) Secondary Schools were selected randomly for the study. The study covered the period 2003 to 2007(five years). The technique of analysis utilized for the study is descriptive in nature. The paper found that some of the challenges include; poor academic performance; the Programme has been haphazardly implemented and treated with levity and lack of adequate instructional materials and/or poor ineffective teaching method. Based on the analysis, the paper recommends that, financial accounting Programme should be restructured to incorporate emphasis on practical teaching including computer software utilization that enable teachers make best use of these technologies and improve tremendously the performance of the student offering financial accounting, concerned authority should increase the budget to allow the provision of necessary equipment for teaching, Less emphasis should be placed on paper qualification to enable students' concentrate on their studies at their pace among others.
A nonlinear Granger causality test between stock returns and investor sentiment for Chinese stock market: a wavelet-based approach

ABSTRACT In this article, we re-examine the causality between the stock returns and investor sentiment in China. The number of net added accounts is used as a proxy for investor sentiment. To mimic the different investment horizons of market participants, we use the wavelet method to decompose stock returns and investor sentiment into time series with different frequencies. Additionally, we test for nonlinear causal relationships based on Taylor series approximation. Our results indicate that there is a one-directional linear causality from stock returns to investor sentiment on the original series, while there is a strong bi-directional nonlinear causality between stock returns and investor sentiment at different timescales.
Start-Up Financing: Outside Equity

We investigate the extent to which start-ups use outside equity, and interpret our results in relation to financial contracting theory. We do so by studying the start-up and founder characteristics that are associated with the use of outside equity financing, using a unique dataset from Norway. Our findings suggest that adverse selection are less of a concern for start-ups than ex-post opportunistic behavior (risk shifting) by the entrepreneur as in Myers (1977) and Ravid & Spiegler (1997). One implication of this finding is that outside equity and debt are complements rather than substitutes, and that an extra unit of equity financing has a multiplicative effect on total financing through releasing additional debt financing. We do not find convincing evidence that the use of outside equity has detrimental effects on entrepreneurial effort, nor that a possible shortage of available outside equity leads to investor monopolization and excessive investor returns. Thus we provide evidence that outside equity provides an important avenue for entrepreneurs to escape liquidity constraints.
Contextualizing co-production of health care: a systematic literature review

Purpose – The purpose of this paper is to contextualize the concepts of “service co-production” and “value co-creation” to health care services, challenging the traditional bio-medical model which focusses on illness treatment and neglects the role played by patients in the provision of care. Design/methodology/approach – For this purpose, the author conducted a systematic review, which paved the way for the identification of the concept of “health care co-production” and allowed to discuss its effects and implications. Starting from a database of 254 records, 65 papers have been included in systematic review and informed the development of this paper. Findings – Co-production of health care services implies the establishment of co-creating partnerships between health care professionals and patients, which are aimed at mobilizing the dormant resources of the latter. However, several barriers prevent the full implementation of health care co-production, nurturing the application of the traditional bio-medi.
Ethnicity and Diet of Children: Development of Culturally Sensitive Measures

Obesity is a growing global concern. Examining dietary habits of individuals can facilitate the development of important prevention approaches, which are needed to decrease the incidence of obesity and other related diseases and improve quality of life indices. Because food preferences and dietary habits vary across cultures, it is essential that prevention programs are based on specific populations. Using both ethnographic and quantitative methods, food-consumption patterns were investigated among 1,125 children in the Commonwealth of the Northern Mariana Islands. Differences were observed related to food frequency, age of children, and grade level. Exploratory factor analyses suggested that the individual foods were best organized into food-consumption groups that reflected cultural characteristics rather than more commonly referenced food organizational systems. In addition to developmental differences in food consumption patterns, results suggest that the ethnicity of parents may play a role in the diet of children.
Students, space and seating plans

The space in which teachers operate has a significant influence on the approach that teachers can and do take to classroom teaching. It also has a significant impact on student engagement and how teachers manage the complexity of classroom interactions. At the TLN we have identified six different classroom layouts and considered the impact on teacher pedagogy, classroom movement and student interactions. We encourage you to extend this discussion among colleagues to include the impact of the layout of the learning space on curriculum, student wellbeing, community expectations and engagement, and student achievement.
Is HIV infection a risk factor for complications of surgery?

BACKGROUND The literature is inconsistent as to whether HIV-infected patients have higher rates of surgical complication rates than HIV-uninfected patients. This inconsistency reflects the failure to control for confounding variables in many of the previous studies. METHODS A retrospective cohort study of records of HIV-infected individuals who underwent surgical procedures between 1990 and 1995 was matched with the records of HIV-uninfected control patients. We performed a logistic regression analysis to determine the independent effects of HIV infection and other potential risk factors for surgical complications. RESULTS The crude rates of death and infectious and hematologic complications were higher among HIV-infected patients than among uninfected patients. Although the crude risk of having any complication was higher among the HIV-infected (odds ratio [OR]=2.47, p=0.015), the adjusted risk was not (OR=0.72 [p<0.613]). Variables significantly associated with complications were American Society of Anesthesiology (ASA) risk class (OR=2.7), age (OR=1.06 per year), and weight (OR=0.96 per kg). CONCLUSIONS HIV sero-status was not found to be an independent risk factor for complications of surgery. The most important risk factor for complication of surgery in HIV-infected patients is ASA risk class.
Work-related upper limb amputations in Taiwan, 1999-2001.

BACKGROUND Work-related upper limb amputations account for a significant number of occupational injuries. This study analyzes the nationwide incidence of work-related amputations of upper limbs in Taiwan by using the workers' compensation database. METHODS A total of 2,950 cases were retrieved and analyzed from the database of workers' compensatory disability claims between the years 1999 and 2001. RESULTS The cases were workers with an average age of 39.1 years, of whom 23.0% were female, the highest percentage of cases was in the 30-49 age group, but the incidence based on insured population was the highest for those under 20 years old. About 96% of the cases involved finger amputation, and 85% of all amputations were related to common powered machines. The average annual incidence of disability claims due to occupational amputation of upper extremities was 12.5 per 100,000 workers. Claims were most prevalent among manufacturing workers and male workers. The male to female risk ratios ranged from 2.62 for manufacturing workers to 9.05 for transport, storage and communication workers by the Poisson regression analysis. CONCLUSIONS Young male manufacturing workers were at high risk of occupational amputation of upper extremities in Taiwan. These results provide an epidemiological base for developing a prevention strategy.
Lower percentages of T regulatory cells in children with type 1 diabetes - preliminary report.

INTRODUCTION Type 1 diabetes (T1D) isa well-known autoimmune disease, however there are still some processes in its pathogenesis to be elucidated. In the last few years the role of T regulatory cells in the pathogenesis of T1D has been investigated. The aim of study was to determine the percentages and numbers of T regulatory cells in the peripheral blood of children with type 1 diabetes. MATERIAL AND METHODS A total of 25 children with newly diagnosed type 1 diabetes were studied, and compared to the control group consisted of 30 healthy children with no signs of autoimmune, chronic, inflammatory, neoplastic disease, and no evidence of T1D in their families. Flow cytometric analysis ofT-cell subpopulations was performed using the following markers: anti-CD3, anti-CD4, anti-CD25, and anti-CD127 (IL-7R). RESULTS In the group of children with type 1 diabetes we noted statistically significant lower percentages of T regulatory cells, i.e., CD4+CD25 high and CD4+CD127 low comparing to the control children. There were no differences in other assessed parameters: white blood cell count, lymphocytes, CD4+ and CD4+CD25 high CD127 low cells (percentage and count). We did not find the correlation between patients' age and any of analysed parameters. CONCLUSIONS Our results suggest the lower percentages of Tregs in children with T1D, however those data need to be confirmed in a larger cohort of patients and complemented with functional studies, e.g. at mRNA level. In our opinion T regulatory cells could be excellent candidates for cell therapy in newly diagnosed type 1 diabetic children.
The clinical diagnosis of nonanginal chest pain: The differentiation of angina from nonanginal chest pain by history

For the first time an attempt has been made to systematize nonanginal pain questions so that physicians will ask the nonanginal questions and not simply divide all angina‐like symptoms into the two categories of typical and atypical angina. A definite nonanginal chest pain category is defended with the possibility of avoiding diagnoses such as “atypical chest pain” or “atypical angina. ” Confidence in diagnosing chest pains as nonanginal can be attained if attention is paid to new criteria for duration, the effect of respiration, arm or chest movement, local compression, and body position. Because of this novel approach to the diagnosis of chest pain, it has become necessary to point out many of the pitfalls into which the unwary may fall with each nonanginal question.
Analysis of the influence of thyroid hormone on prenatal and postnatal maturation of the rat

The effects of hyper‐ and hypothyroidism on fetal development and on the postnatal maturation of the central nervous system was studied in the rat. Our observations indicated that the development of the rat fetus, as measured by birthweight and skeletal maturation of the newborn animal is not markedly influenced by presence or absence of thyroid hormone during the prenatal stage.
Background Infusion Is Not Beneficial during Labor Patient-controlled Analgesia with 0.1% Ropivacaine plus 0.5 &mgr;g/ml Sufentanil

BackgroundAlthough patient-controlled epidural analgesia (PCEA) during labor has been extensively studied in recent clinical trials, the role of a background infusion associated with self-administered boluses is still debated. The authors designed a study to assess whether the use of PCEA with or without background infusion could improve the comfort of parturients and their satisfaction during labor and delivery without affecting the total consumption of local anesthetics. MethodsOne hundred thirty-three laboring parturients requesting epidural analgesia administered via PCEA with a solution of 0.1% ropivacaine plus 0.5 &mgr;g/ml sufentanil were randomly assigned to four groups, according to the rate of background infusion used (0, 3, 6, and 9 ml/h). Local anesthetic requirements, maternal satisfaction, verbal pain scores, incidence of side effects, and outcome of labor were compared among groups. ResultsPatient demographics, labor characteristics, side effects, and Apgar scores were similar in each group. No significant differences were observed between groups in verbal pain scores during labor, number of supplemental boluses, or maternal satisfaction. A significantly greater overall total drug consumption with a 6-ml/h or a 9-ml/h background infusion (74 and 78 ml, respectively) was observed in comparison with PCEA without a background infusion (55 ml). A similar relation was observed for hourly use during both the first and the second stage of labor. ConclusionThe results of this study suggest that the use of a background infusion with PCEA during labor leads to a greater consumption of anesthetic solution without improving comfort and satisfaction of parturients. Moreover, not using a background infusion does not provide an increased incidence of supplemental boluses (which might cause problems in a busy unit) and allows for a substantial reduction in the cost of analgesia.
The Highly Conserved Gln49 and Ser50 of Mammalian Connexin43 Are Present in Chick Connexin43 and Essential for Functional Gap Junction Channels

In an attempt to compare the regulation of chick connexin43 channels to those of mammalian connexin43, we found that the nucleotide sequence reported for chick connexin43 differs from that of the chick connexin gene by two codons that had been entered as histidine49 (H49) and valine50 (V50) (accession no. M29003), but are in fact glutamine49 (Q49) and serine50 (S50). Neuro2A cells were transfected with corrected wild-type (Q49/S50) chick connexin43 (accession no. AF233738), the double-replacement Q49H/S50V connexin43, or the single replacement of Q49H or S50V. All clones had gap junctions in membrane based on immunocytochemistry and immunoblots of the triton-resistant membrane fraction. Wild-type transfectants had three conductance states with a predominant channel conductance of 85 - 5 pS. Cells producing the Q49H-Cx43 or the double-replacement Q49H/S50V-Cx43 protein had no detectable connexin43 channels. In contrast, cells expressing S50V-Cx43 gap junctions had channels with reduced conductances (75 - 8 pS) compared to wild-type controls. Low or high pH of the bathing solution had no effect on the Q49H-Cx43 channels. We conclude that glutamine49 is important for channel function, and replacement of this residue with histidine most likely distorts secondary structure of the first extracellular loop, possibly by changing the orientation of conserved cysteines, and this inhibits channel function. The S50V substitution may also cause similar but less severe structural changes.
A Comparative Study of Methods To Validate Formaldehyde Decontamination of Biological Safety Cabinets

ABSTRACT Methods of validation of formaldehyde decontamination of biological safety cabinets were compared. Decontamination of metal strips inoculated with Mycobacterium bovis, poliovirus, orBacillus spp. spores was compared with the results obtained with three biological indicators. Conditions for successful decontamination, particularly relative humidity, were defined. The Attest 1291 biological indicator was the only biological indicator which was an aid in the detection of gross decontamination failure.
Effects of GSM 1800 MHz on dendritic development of cultured hippo-campal neurons

AbstractAim:To evaluate the effects of global system for mobile communications (GSM) 1800 MHz microwaves on dendritic filopodia, dendritic arborization, and spine maturation during development in cultured hippocampal neurons in rats.Methods:The cultured hippocampal neurons were exposed to GSM 1800 MHz microwaves with 2.4 and 0.8 W/kg, respectively, for 15 min each day from 6 days in vitro (DIV6) to DIV14. The subtle structures of dendrites were displayed by transfection with farnesylated enhanced green fluorescent protein (F-GFP) and GFP-actin on DIV5 into the hippocampal neurons.Results:There was a significant decrease in the density and mobility of dendritic filopodia at DIV8 and in the density of mature spines at DIV14 in the neurons exposed to GSM 1800 MHz microwaves with 2.4 W/kg. In addition, the average length of dendrites per neuron at DIV10 and DIV14 was decreased, while the dendritic arborization was unaltered in these neurons. However, there were no significant changes found in the neurons exposed to the GSM 1800 MHz microwaves with 0.8 W/kg.Conclusion:These data indicate that the chronic exposure to 2.4 W/kg GSM 1800 MHz microwaves during the early developmental stage may affect dendritic development and the formation of excitatory synapses of hippocampal neurons in culture.
Coping with displacement from Hurricane Katrina: predictors of one-year post-traumatic stress and depression symptom trajectories

Abstract This study examined predictors of symptom trajectories of 93 adult survivors of Hurricane Katrina who were displaced and relocated to Colorado. Survivors were interviewed within six months of the hurricane and then again six months later. Four symptom trajectories were identified for clinical levels of depression and post-traumatic stress: resilient, recovered, delayed onset, and chronic. High levels of adaptive coping and coping efficacy characterized the resilient groups and low levels of both characterized the chronic groups. The recovered groups were characterized by low levels of adaptive coping coupled with high coping efficacy, and the delayed groups were characterized by high secondary control coping in the presence of low primary control coping, though some symptom-specific differences were found for these two groups. African American (67%) participants did not differ from European American (28%) participants in terms of membership in trajectory groups, though analyses revealed that displacement stress and positive religious coping were especially relevant predictors for African American participants. The results are interpreted in light of the Conservation of Resources Theory (Hobfoll, 2001) and implications for treatment and preventive intervention are discussed.
Gender differences in French undergraduates’ academic plans and wage expectations

ABSTRACT Gender differences in wage expectations may affect investment in human capital and increase inequalities in the labour market. Our research based on a survey of first-year students at a French university aims to focus on expectations at the beginning of the career. Our results show that anticipated earnings differ significantly between men and women. One year after graduation, we find a gender gap in pay of 16%. A wage decomposition method indicates that most of this effect is due to anticipation of discrimination. Ten years after graduation, anticipated discrimination is still almost as dominant in explaining the gender gap in pay. Finally, using a survey of recent college graduates, we show that growth in the anticipated gender gap differs greatly from growth in the observed gender gap. Our findings highlight the importance of policies promoting higher educational aspirations for young women. Career guidance counselling for students may play a decisive role in contributing to give women more ambitious aspirations, which may in turn serve to reduce inequalities in the labour market.
A Person Authentication System Based on RFID Tags and a Cascade of Face Recognition Algorithms

Face recognition represents an appealing solution for biometrics-based unobtrusive and flexible person authentication. However, most solutions proposed in the literature suffer from some significant drawbacks, such as high computational complexity, the need for a centralized biometrics database (which is not desirable due to widespread international provisions discouraging collections of sensitive personal data), and limited scalability on a large number of enrolled subjects. We propose a novel person authentication solution based on a cascade of face recognition and pattern matching algorithms that not only provides high reliability and robustness against impostors but also stores in a personal radio frequency identification (RFID) tag all the needed individual biometrics information of the user, who therefore always remains in control, and has the exclusive availability, of such sensitive data. This paper describes the proposed approach, called RFaceID, and discusses its performance in terms of the ratio between false acceptance rate and false rejection rate and in terms of authentication time when applied to the VidTIMIT, Extended Yale B, and Mobile Biometry (MOBIO) widely adopted face databases.
A Search for Solution to Corruption in Tertiary Institutions in Delta State of Nigeria

This study was undertaken to extract from staff and students in tertiary institutions strategies that they considered important in providing solution to corruption in their institutions; they had in an earlier study revealed several corrupt practices and their adverse effects on higher education in Delta State of Nigeria. A validated open-ended questionnaire which was used at the secondary school level with success was adopted in this investigation. It was administered on the randomly chosen respondent (staff and students) from the University and all the Polytechnics and Colleges of Education in Delta State. Available information indicated that good exemplary leadership tops their opinions. It was also opined that good leadership and a display of excellent behaviour and hard work should be adequately rewarded. Enlightenment of staff and students on the evils of corruption, through monitoring and supervision processes by auditors and anti-corruption committees were also suggested. Severe punishment, possibly by imprisonment, dismissal and forfeiture of acquired assets to Government, were also proposed.