Miracle-dz/UniFAR-FTUs huggingface dataset:
Implementation of Accounting in Improving the Financial Statements Quality of Islamic Boarding School in Indonesia

The emergence of the IBS Accounting Guidelines that were effectively used in 2018, has greatly helped Islamic Boarding School (IBS) in Indonesia in preparing financial reports. Based on the data base for IBS in the Ministry of Religion, until 2019 there are 29 IBS with approximately 7700 students. IBS are non-profit organizations, namely organizations that obtain their own capital or fund capital by increasing the surplus, accepting donations or donations from individuals or community groups. This study aims to determine the extent to which the implementation of IBS accounting guidelines in improving the quality of financial reports of the Al-Mujaddadiyyah Islamic Boarding School. This type of research is qualitative research, using descriptive methods. Data presented in descriptive form without being processed with data reduction analysis techniques, data presentation, and drawing conclusions. With this research, it is expected to obtain information about preparing IBS financial reports according to standards, namely the IBS Accounting Guidelines.
Exploring student engagement in fully flipped classroom pedagogy: Case of an Australian business undergraduate degree

Abstract This paper aims to provide clear and appropriate evidence of factors that trigger student engagement of flipped classroom (FC) learning in higher education (HE), based on an example of a fully flipped business undergraduate degree program in Australia. Qualitative data from the Student Evaluation of Teaching and Units (SETU) of 142 first-year business students over seven consecutive trimesters (2017–2019) were gathered and analyzed using thematic analysis. The findings provide a nuanced understanding on triggers of student engagement in relation to self-efficacy, emotion, well-being and belonging. The findings may guide educators in full adoption of FC in other undergraduate courses.
Are the effects always positive? Rethinking the role of parental social capital in the university choice process

ABSTRACT The extant literature on parental involvement in the university choice process sheds light on the positive impact of parents’ social capital on enrolment. Little research captures the complex dynamics of parental social capital that might within certain sociocultural and economic contexts compound the effects on university choice and access. This study contributes insight to address this gap, from the context of Hong Kong. It administered a questionnaire survey to 139 students and examined the role of parental social capital in students’ university aspirations. Moderated multiple regression analysis and simple slope analysis revealed that parent-student involvement – a main composite of parental social capital – weakened rather than strengthened the effect of parents’ cultural capital on the students’ educational aspirations. This study cautions us against a context-independent stance towards the value of parental social capital and warrants future research and policy work on how to optimise parental involvement in education.
Substituting Wheat Flour with Banana Flour: Effects on the Quality Attributes of Doughnut and Cookies

This study investigated the possibility of incorporating Cardaba banana flour as a functional replacement ingredient for wheat flour in the production of cookies and doughnut. Cookies and doughnut were prepared by partially replacing wheat flour with Cardaba flour from 0-30% and investigated for their quality attributes. Supplementation significantly (p≥0.05) affected the nutritive values of the products; crude fibre, total ash and carbohydrate increased, while crude protein (15.37%-26.73% and 7.47-20.97% for doughnut and biscuit) and fat decreased. Caloric value reduced in doughnut but increased in biscuit. Dough properties were affected; volume and density increased, while height decreased. Functional and visco-elastic properties of the flour mixes showed that water absorption, peak, breakdown and final viscosities increased on substitution, oil absorption reduced while bulk density and setback varied. Sensory evaluation revealed that composite doughnut and biscuit with 10% and 20% Cardaba flour respectively were rated highest. Although substitution with Cardaba flour beyond 10% and 20% in doughnut and biscuit were less preferred as compared to the conventional products; higher ash and crude fibre and reduced caloric values may have more nutritional and functional benefits. Therefore, Cardaba banana flour has high potential as value added ingredient in doughnut and biscuit and its incorporation into baked foods will promote enhanced utilization and reduce dependence on wheat flour
Cytokine storms, evolution and COVID-19

Lay Summary Many treatments for COVID-19 are aimed at calming a cytokine storm, a dangerous immune overreaction to the infection. Treating cytokine storms has been tried for decades in sepsis and other viral illnesses, but these treatments most often do not work. We explain why cytokine storms should be rare, and what special evolutionary circumstances can cause them to occur.
Do Larger Sample Sizes Increase the Reliability of Traffic Incident Duration Models? A Case Study of East Tennessee Incidents

Incident duration models are often developed to assist incident management and traveler information dissemination. With recent advances in data collection and management, enormous achieved incident data are now available for incident model development. However, a large volume of data may present challenges to practitioners, such as data processing and computation. Besides, data that span multiple years may have inconsistency issues because of the data collection environments and procedures. A practical question may arise in the incident modeling community—Is that much data really necessary (“all-in”) to build models? If not, then how many data are necessary? To answer these questions, this study aims to investigate the relationship between the data sample sizes and the reliability of incident duration analysis models. This study proposed and demonstrated a sample size determination framework through a case study using data of over 47,000 incidents. This study estimated handfuls of hazard-based duration models with varying sample sizes. The relationships between sample size and model performance, along with estimate outcomes (i.e., coefficients and significance levels), were examined and visualized. The results showed that the variation of estimated coefficients decreases as the sample size increases, and becomes stabilized when the sample size reaches a critical threshold value. This critical threshold value may be the recommended sample size. The case study suggested a sample size of 6,500 to be enough for a reliable incident duration model. The critical value may vary significantly with different data and model specifications. More implications are discussed in the paper.
Disentangling the failure of benefits realization in public institutional building projects: a paradoxical understanding of formalization

ABSTRACT Benefits realization at the operation stage is a widely neglected aspect of sustainable development of construction projects. While it is one of the ultimate purposes of initiating projects, public projects often perform poorly in realizing benefits after being delivered. The purpose of this study is to investigate why public institutional building projects could not realize benefits as expected. Four barriers to benefits realization are identified, which mainly stem from the formalization of public institutional building project management. These are rigid administrative systems, non-autonomous decision-making, strong accountability, and lack of benefits evaluation scheme. This study presents a paradoxical understanding of the role of formalization in ensuring project production and benefits realization of public institutional building projects. While formalization ensures accountability and transparency in the project delivery and production, it undermines the long-run benefits realization after being delivered.
DO POINTS MATTER? THE EFFECTS OF GAMIFICATION ACTIVITIES WITH AND WITHOUT POINTS ON STUDENT LEARNING AND ENGAGEMENT

ABSTRACT Instructor use of online gamification techniques using platforms such as Kahoot has been increasing in recent years. Prior research has found that the use of gamification can increase student engagement in a class and improve student performance on exams compared to traditional lectures and flipped classes. This paper examines the specific effect of gamification using points versus polls through the use of two different modes on Kahoot, which is an area that has been largely unexplored. The results of a semester-long study show that the point-based gamification of quiz mode leads to higher levels of reported student engagement when compared to traditional lecture, but no difference between point-based gamification and gamification that is poll-based. However, point-based gamification that rewards fast responses led to poorer learning outcomes in general when compared to the poll-based gamification condition; this effect was ever larger when measured one week after the use of the gamification technique.
Prevalence of infectious abortion and its complications in pregnant women hospitalized in Ardabil city hospital during 2011-2018

Background: Infectious abortion and its mortality is one of the most serious health threats to women. Infectious abortion with high prevalence rate is more accessible in many of developing countries. The aim of current study, was to investigate the prevalence of infectious abortion and its complications in pregnant women hospitalized in Ardabil city hospital during 2011-8. Methods: In this retrospective cross-sectional study which done on pregnant women with symptom of infectious abortion who admitted to Alavi hospital in Ardabil city during the years 2011-2018. Data collected by a checklist including demographic and clinical information and then analyzed by statistical methods in SPSS version 20. Results: The rate of infectious abortion in this study was 40 people per 50,000 live births. The mean age of the studied women was 32.58±5.35 years. The highest number of infectious abortion was related to the women in the gestational age group over 13 weeks (50%). Most of women with 80% had fever and 52.5% of women had an open cervix at the time of referral. Complications of infectious abortion included peritonitis, uterine rupture, septic shock, and DIC. Conclusions: Results showed that the rate of infectious abortion in this study was 22.5% that generally due to manipulation by methods such as curettage, drug use and its side-effects. By considering the average age of women about 32 years and problems related about pregnancy, so programing and training in this themes could prevent many of these problems in pregnant women in future.
Negotiating or regulating executive compensation: application of Benford’s law

ABSTRACT In this study, Benford’s law is used to examine whether the negotiation ability of executives can strongly influence the compensation level. In this paper, we analyse the executive compensation data of more than 3,000 Chinese listed companies from 1999 to 2017. The results indicated that Benford’s law can be used to distinguish performance-based compensations from basic salaries of executives. Some executives prefer to be paid in the form of integers. This study finds that violation of Benford’s law in private enterprises indicate that these executives have negotiating power or strong preferences. However, violation of Benford’s law in state-owned enterprises is due to restriction orders by the government to control the compensation of top executives. This result reveals the limitation of Benford’s law on manipulated numbers.
Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Populasi penelitian ini sejumlah 38 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 10 perusahaan dengan kriteria tertentu. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa komisaris independen berpengaruh positif signifikan terhadap tax avoidance , sedangkan profitabilitas, leverage , ukuran perusahaan dan intensitas modal tidak berpengaruh terhadap tax avoidance .
Learning near‐optimal broadcasting intervals in decentralized multi‐agent systems using online least‐square policy iteration

Here, agents learn how often to exchange information with neighbours in cooperative multi-agent systems (MASs) such that their linear quadratic regulator (LQR)-like performance indices are minimized. The investigated LQR-like cost functions capture trade-offs between the energy consumption of each agent and MAS local control performance in the presence of exogenous disturbances, delayed and noisy data. Agent energy consumption is critical for prolonging the MAS mission and is composed of both control (e.g. acceleration, velocity) and communication efforts. Taking provably stabilizing upper bounds on broadcasting intervals as optimization constraints, an online off-policy model-free learning algorithm based on least square policy iteration (LSPI) to minimize the cost function of each agent is employed. Consequently, the obtained broadcasting intervals adapt to the most recent information (e.g. delayed and noisy agents’ inputs and/or outputs) received from neighbours whilst provably stabilize the MAS. Chebyshev polynomials are utilized as the approximator in the LSPI whereas Kalman ﬁltering handles sampled, corrupted, and delayed data.
Accurate depiction of uncertainty in ancient DNA research: The case of Neandertal ancestry in Africa

All approaches to understanding the past must work with limited data. Like many other kinds of evidence of past peoples, the relation between ancient DNA and past events is intermediated by complex models that bear many assumptions, some untested or untestable. Statements about the past from this evidence are thus accompanied by uncertainty, some quantified and some unquantifiable. Accurate communication of this uncertainty is essential to effective cross-disciplinary collaboration and public understanding. Here I examine one well-studied case of ancient DNA inference: the inference of Neandertal ancestry for today’s African peoples. In this case study, scientific predictions about Neandertal introgression and the genetic variation of all living people both gave consistent predictions before the sequencing of Neandertal DNA. Still, at the time that a draft Neandertal genome was published, a myth became established among the public that today’s Africans are different from all other living humans in that they lack Neandertal ancestors. This contribution reviews public statements, press releases, and press accounts to understand the origin of this story and why it became widespread. I review the ultimate impact of this story and the path toward correcting it. In light of this example, I provide some guidelines on how to recognize accurate depiction of uncertainty and examples of how effective engagement with content experts in archaeology and biological anthropology can lead to stronger and more easily communicated scientific outcomes.
Effect of process parameters on the concentration, current efficiency and energy consumption of electro-generated silver(II)

Electro-membrane generation of Ag(II) in nitric acid was experimentally explored in a three-electrode laboratory cell with respect to various operating parameters. DSA-O2, titanium plate and saturated Ag/AgCl were employed as the anode, cathode and reference electrode, respectively. The considered process parameters included anolyte temperature and Ag(I) initial concentration, electrolysis time, current density and supporting electrolyte concentration. Parameter effect on the Ag(II) concentration, current density and energy consumption were determined by the Taguchi and ANOVA methods for test design and data analysis, respectively. The results revealed that current density, AgNO3 concentration and temperature had noticeable effect on the generation of Ag(II). On the other hand, AgNO3 concentration and current density showed the most dominant effect on the Ag(II) current efficiency: 48.5% and 30.3%, respectively. AgNO3 concentration and current density were also found to have the highest effect on the energy consumption: 72.4% and 15.9%, respectively. Validity of the Taguchi method was also assessed by collecting the actual data.
A review of the fate and transport of nitrogen, phosphorus, pathogens, and trace organic chemicals in septic systems

ABSTRACT A large population living in suburban and rural areas in the world uses septic systems, also called onsite wastewater treatment systems, to dispose of household wastewater. In a conventional septic system, the wastewater flows from a household to a septic tank, where solids settle and a clarified effluent is produced. This effluent is dispersed into the soil for further treatment and can be a potential source of various contaminants such as nutrients, pathogens, and a new class of compounds known as trace organic chemicals (TOrCs) in shallow groundwater and surface waters. We review the current state of the science on the fate and transport of three groups of contaminants—nutrients (nitrogen, phosphorus), pathogens, and TOrCs—and water quality impacts associated with these contaminants in conventional septic systems. We also discuss alternative technologies that may be employed when site conditions or environmental needs preclude the use of conventional septic systems.
Triple-enzymatic activity of CuMn2O4 nanoparticles: analytical applications for H2O2 and L-cysteine detection

CuMn2O4 NPs were prepared via coprecipitation method and characterized using microscopic and spectroscopic analyses. CuMn2O4 NPs exhibit a triple-enzymatic activity including peroxidase-, oxidase- and catalase-like activity. The effect of various parameters on the initial rate of the catalytic reaction of CuMn2O4 NPs with peroxidase- and oxidase-like activity was studied by UV-vis spectrometer following the increasing absorption at 415 nm corresponding to the oxidation product of substrate o-phenylenediamine (OPD). Kinetic analyses indicate the Michaelis-Menten model for CuMn2O4 NPs for both peroxidase- and oxidase-like activity. Based on the high peroxidase-like activity of CuMn2O4 NPs, they were further studied as a colorimetric sensor for the detection of H2O2 with a linear range from 0.5 mM to 22 mM and detection limit of 0.11 mM. Inhibition of the high oxidase-like activity of CuMn2O4 NPs was utilized for colorimetric detection of L-cysteine with a linear range from 50 µM to 200 µM and a detection limit of 54.15 µM.
Evolution of REITs in the Nigerian real estate market

PurposeThis study aims to examine the performance of real estate investment trusts (REITs) in emerging property markets. The paper used the Nigerian REIT (N-REIT) as a case study of an African REIT market, to provide information for investment decisions.Design/methodology/approachSeven years quarterly returns data (from 2013 to 2019) were obtained and used to analyse the holding period returns, return–risk ratio, coefficient of variation and Sharpe ratios of N-REIT, All Share Index of stocks (ASI) and the Federal Government Bonds (FGB) in Nigeria.FindingsThe study reveals that N-REIT outperformed stocks but underperformed bonds. Concerning risk, stocks provided the highest level of risk (7.69), followed by bonds (2.78), while N-REIT provided the lowest risk (2.7). The Sharpe ratios showed that N-REIT is the second-best performing asset, while bond is the first and stocks the last on the risk-adjusted basis.Practical implicationsN-REIT is the second-largest REIT market in Africa with a market capitalisation of about US$136m. The N-REIT market has provided investment benefits to institutional and individual investors such as liquidity, transparency and ease of transaction. This study shows the peculiarity of N-REITs; this can guide investors in making informed investment decisions.Originality/valueThis study is one of the first to empirically analyse in a comparative context, the risk-adjusted performance of N-REITs, ASI and FGB. The study will add to the limited research in this field and equip investors with valuable information for informed investment decisions.
Estimating parameters of linear regression with an exponential power distribution of errors by using a polynomial maximization method

At the beginning of the xix century, K. Gauss published several fundamental works, which introduced, among other things, a series of important statistical concepts such as “a least-square method”, “maximum likelihood”, as well as substantiated a “normal” distribution. This distribution law, often referred to as Gaussian, is by far the most common technique of probabilistic description. However, based on a series of theoretical limitations, it does not describe all possible variety of statistics. The axiomatic statement underlying Gauss’s approach was slightly altered at the beginning of the 20th century in work [1], where a more general law for the distribution of errors was justified, termed as an exponential power distribution (EPD). This probabilistic model is better suited to describe a larger number of phenomena that can be observed in reality. Its versatility is evidenced by the fact that the Laplace distribution, Gaussian distribution, and uniform distributions are separate cases of EPD at certain values of its form parameter. Therefore, various literary sources [2‒5] use alternative designations such as the “generalized normal distribution”, “generalized Gaussian distribution”, “generalized distribution of errors”, “Subbotin distribution”, etc. In addition, the family of exponential power distributions includes more complex multimodal [6] or asymmetrical [7, 8] modifications. Copyright © 2021, S. Zabolotnii, V. Chotunov, A. Chepynoha, O. Tkachenko
Application of Autochthonous Yeast Saccharomyces cerevisiae XG3 in Treixadura Wines from D.O. Ribeiro (NW Spain): Effect on Wine Aroma

Yeast plays an essential role in winemaking. Saccharomyces cerevisiae strains involved in fermentation determine the chemical and sensory characteristics of wines. S. cerevisiae XG3, isolated in Galicia (NW Spain), has desirable oenological potential, which has been proved at a pilot scale to produce quality wines. This study applies XG3 as active dry yeast at an industrial scale for Treixadura wine elaboration, and compares it with commercial yeast and spontaneous fermentation within three wineries included in Denomination of Origin Ribeiro over two vintages. Fermentations are monitored using conventional methods, and microbiological implantation controls are carried out by mtDNA-RFLPs analysis. Wine basic chemical parameters are determined using OIV official methodology, and volatile aroma compounds are determined by GC-MS. Finally, wine sensory analysis is also performed. S. cerevisiae XG3 shows an acceptable implantation ability—as compared to commercial control strains. The wines from XG3 have a higher total acidity and lower alcohol content. Their volatile composition differs from control wines, since XG3 produces significantly higher concentrations of acetates, volatile acids, esters and volatile phenols, depending on the vintage and winery. However, lower differences are perceived at the sensory level, where fruity and floral descriptors are perceived by the panellists in XG3 wines. Therefore, XG3 constitutes an alternative to differentiate Treixadura wines.