Miracle-dz/UniFAR-FTUs huggingface dataset:
Interpretive Paradigm on Development of Science and Accounting Research

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of
Does Enterprise Risk Management Affecting Firm Value? The Indonesian Non Financial Firm Case

The relationship between enterprise risk management (ERM) and corporate value is one of the priority topics of corporate governance and attention in academia. The role of ERM is not only focused on minimizing risk to the company but also on determining the company's management strategy. The number of researchers discussing ERM from various countries with different empirical results is why this research was conducted. The purpose of this study is to determine whether enterprise risk management affects firm value in non-financial companies in a developing country such as Indonesia. This study uses hedging activities as a proxy for ERM and various company characteristics variables as control variables in the relationship to firm value. The results of this study provide three contributions to the ERM literature. First, the increasing number of companies adopting hedging as corporate risk management, including in developing countries. Second, there is a positive relationship between ERM and the value of non-financial firms in Indonesia. This study's third result implies that the higher the company's literacy about ERM, the fewer conflicting goals between managerial and shareholder objectives because ERM helps companies maintain and determine strategies for company sustainability.
Learning systems biology models from data

Ordinary differential equations are often used in systems biology models to estimate the kinetic rate parameters which shape the dynamical systems of the model. One such experiment where this method is used is proposed by Faas et al. [6], who model the interaction between Calcium and the Calcium-binding protein Calmodulin which occurs during synaptic plasticity. Due to the non-linearity of ODE’s and experimental conditions which lead to uncertainty, these estimates can not often be trusted, as they only provide a point estimate of the model parameters. In this paper, we propose a way of obtaining the posterior distributions of the kinetic rate constants in Faas et al.’s experiment by using the Metropolis-Hastings Markov Chain Monte Carlo method. We analyze different techniques to improve the estimates as well as to try and optimize the convergence of the chains. In conclusion, we found that our parameter estimates resulted in superior model outputs compared to the model outputs obtained through the Faas et al. estimates. Furthermore, we were able to ﬁnd the joint and single distributions of all the parameters, which allows our method to be generalized and be used in various ODE systems biology models.
Extent to Which Ethical Issues Are Handled By Counsellors Currently Serving In Enugu Education Zone of Enugu State Onovo

The paper ascertained the extent to which ethical issues are handled by counsellors in Enugu Education Zone of Enugu State. The study raised three research questions and adopted a descriptive survey research design. The population for the study was 59 secondary school counsellors. Data were collected from the 59 secondary school counsellors currently serving in the 31 government owned secondary schools in Enugu Education Zone. 51 out of 59 copies of the instrument were retrieved. Cronbach Alpha reliability estimate was used to ascertain the internal consistency of the entire instrument. Data collected were used to analyze the three research questions using mean, grand mean and standard deviation. The findings showed that secondary school counsellors in Enugu Education Zone of Enugu State handle confidentiality, informed consent is and privileged communication/information among clients to a great extent. Therefore, the study recommended that skills training should be organized by the counselling Association of Nigeria (CASSON) for school counsellors on ethical issues in counselling bearing in mind the multicultural nature of one beloved country Nigeria.
Socialbots on Fire: Modeling Adversarial Behaviors of Socialbots via Multi-Agent Hierarchical Reinforcement Learning

Socialbots are software-driven user accounts on social platforms, acting autonomously (mimicking human behavior), with the aims to influence the opinions of other users or spread targeted misinformation for particular goals. As socialbots undermine the ecosystem of social platforms, they are often considered harmful. As such, there have been several computational efforts to auto-detect the socialbots. However, to our best knowledge, the adversarial nature of these socialbots has not yet been studied. This begs a question “can adversaries, controlling socialbots, exploit AI techniques to their advantage? ” To this question, we successfully demonstrate that indeed it is possible for adversaries to exploit computational learning mechanism such as reinforcement learning (RL) to maximize the influence of socialbots while avoiding being detected. We first formulate the adversarial socialbot learning as a cooperative game between two functional hierarchical RL agents. While one agent curates a sequence of activities that can avoid the detection, the other agent aims to maximize network influence by selectively connecting with right users. Our proposed policy networks train with a vast amount of synthetic graphs and generalize better than baselines on unseen real-life graphs both in terms of maximizing network influence (up to +18%) and sustainable stealthiness (up to +40% undetectability) under a strong bot detector (90% detection accuracy). During inference, the complexity of our approach scales linearly, independent of a network’s structure and the virality of news. This makes our attack very practical in a real-life setting.
Effect of Musa acuminata and Tectona grandis Leaves as Packaging Materials on Shelf Life of Local Nigerian Corn Jell-o

Objective: This study investigated the effect of Musa acuminata and Tectona grandis leaves as packaging materials on the shelf life of local Nigerian corn jell-o. Methods: Fungi were isolated from corn jell-o wrapped separately with leaves of M. acuminata and T. grandis, polyethylene bags and aluminium foil at the interval for 7 days. The proximate analyses were carried out on all packaging materials used to store the corn jell-o at the interval for 7 days. Results: The isolated fungi included Aspergillus flavus, Aspergillus niger, Candida spp. and Trichoderma harzianum. The proximate analyses showed that the leaves of M. acuminata and T. grandis have good preservative potential after 7 days as packaging materials for corn jell-o. The carbohydrates, crude fat and fiber contents of T. grandis were 13.91%, 1.64% and 0.93%, respectively, which were higher than the contents in M. acuminata while the protein, moisture and ash contents of M. acuminata were 3.92%, 79.37%, and 0.92%, respectively and showed more considerable contents than T. grandis. Conclusion: The study was able to attest to the uses of M. acuminata and T. grandis locally for the preservation of food products.
Streamed Punctuation Annotation using Transformers

To improve readability, punctuation prediction is typically performed on text output by an Automatic Speech Recognition (ASR) model. We introduce a Transformer-based model to predict punctuation marks on unpunctuated text suitable for text streamed word-for-word, as is often the case for ASR models. We propose a decoding strategy that delays punctuation marks’ insertion in case of uncertainty until a speciﬁc threshold is reached. Leveraging existing pre-trained language models in conjunction with a special token for acoustic pause features, we achieve state-of-the-art performance for punctuation prediction on the MGB dataset and results that compare favourably to the state-of-the-art on the IWSLT11 dataset while using comparatively less computing power than previous work by using downsampling. To make the model viable for real-time use in combination with an ASR system and on low-resource devices, we evaluate input truncation and weight quantization. We show these techniques lead to faster-than-real-time inference speeds and a signiﬁcant reduction in model size.
Increasing The Performance Of Indonesian Private Universities Through The Mediating Role Of Network Marketing Agility

Purpose – This paper aims to provide an understanding of the conceptual model that diagnoses relational capital quality and market orientation and its relationship with performance with Network Marketing Agility as an intervening variable. This finding implies the importance of networking capabilities for universities to produce specialized services. Previous studies on the topic of agility have mostly focused on the manufacturing industry with a lack of research on relational capital quality, market orientation, network marketing agility and the performance of the private higher education sector. Design / Methodology / approach --This study takes data from six private universities in Indonesia, particularly in the province of NTT. This involved feedback from 88 heads of study programs from 6 institutions with accreditation standards at least or equal to B. And the data was processed using the SEM-PLS method and the Smart PLS statistical tool to test the hypotheses of direct and indirect relationships and the role of mediation. Findings –Network marketing agility is a novelty construct that plays a role in mediating the gap between relational capital quality and market orientation on PTS performance. This indicates how important it is for PTS to build network marketing agility. Originality --The private higher education sector has experienced massive growth in recent years in Indonesia. Currently, there is no quantitative research with a locus of higher education in Indonesia, especially on the role of agility in building marketing networks. Webology (ISSN: 1735-188X) Volume 18, Number 3, 2021 31 http://www.webology. or Key word --relational capital quality, market orientation & network marketing agility.
Does access to credit influence the adoption of good agricultural practices? The case of smallholder potato farmers in Molo Sub-County, Kenya

Potato (Solanum tuberosum L) is the major food and cash crop for many rural and semi-urban people in Kenya. It contributes to the national food security, nutrition, and income generation for those who are involved in its value chain. Despite its importance, smallholder potato farmers in Molo sub-county are still recording low potato yields which could partly be attributed to the low adoption of Good Agricultural Practices (GAPs). The main aim of this study was to investigate the influence of access to credit on the adoption of GAPs among smallholder potato farmers in Molo sub-county, Kenya. The research employed a descriptive survey design. A sample of 108 smallholder potato farmers from four wards: Molo, Turi, Elburgon and Marioshoni in Molo sub-county was selected using a purposive, random sampling technique. Data analysis was done using descriptive statistics and a binary logistic regression model was used to test the hypothesis at 5% level of significance. Statistical Package for Social Science (SPSS version 22) was used in data analysis. Therefore, the null hypothesis was access to credit has no statistically significant influence on the adoption of GAPs among smallholder potato farmers was rejected. The findings of the study were access to credit significantly (p<0.05) influences the adoption of GAPs among smallholder potato farmers in Molo sub-county. This study recommends that the government of Kenya should facilitate the lowering of the rate of interest on access to credit among smallholder potato farmers, to make it easier for them to have access to credit.
The Splicing Variant TFIIIA-7ZF of Viroid-Modulated Transcription Factor IIIA Causes Physiological Irregularities in Transgenic Tobacco and Transient Somatic Depression of “Degradome” Characteristic for Developing Pollen

Viroids are small, non-coding, pathogenic RNAs with a significant ability of adaptation to several basic cellular processes in plants. TFIIIA-7ZF, a splicing variant of transcription factor IIIA, is involved in replication of nuclear-replicating viroids by DNA-dependent polymerase II. We overexpressed NbTFIIIA-7ZF from Nicotiana benthamiana in tobacco (Nicotiana tabacum) where it caused morphological and physiological deviations like plant stunting, splitting of leaf petioles, pistils or apexes, irregular branching of shoots, formation of double-blade leaves, deformation of main stems, and modification of glandular trichomes. Plant aging and senescence was dramatically delayed in transgenic lines. Factors potentially involved in viroid degradation and elimination in pollen were transiently depressed in transgenic leaves. This depressed “degradome” in young plants involved NtTudor S-like nuclease, dicers, argonoute 5, and pollen extracellular nuclease I showing expression in tobacco anthers and leaves. Analysis of the “degradome” in tobacco leaves transformed with either of two hop viroids confirmed modifications of the “degradome” and TFIIIA expression. Thus, the regulatory network connected to TFIIIA-7ZF could be involved in plant pathogenesis as well as in viroid adaptation to avoid its degradation. These results support the hypothesis on a significant impact of limited TFIIIA-7ZF on viroid elimination in pollen.
Comparing modelling performance of chemometric methods for wood discrimination by near infrared spectroscopy

ABSTRACT Comparative wood anatomy is the most accepted (traditional) method for wood identification. However, there is an ongoing search for an effective method where traditional methods may be insufficient in distinguishing on the species level. Near-infrared spectroscopy (NIRS) is one of the developing methods for wood identification. Near-infrared data of Scots pine, black pine, sessile oak and Hungarian oak were collected and examined in the spectral range of 12,000–4000 cm−1 with a resolution of 4 cm−1. Data were analyzed by partial least squares discriminate analysis (PLS-DA), decision trees (DT), artificial neural networks (ANN) and support vector machines (SVM). Raw data were subjected to multiple scatter correction (MSC), standard normal variate (SNV), Savitzky–Golay for derivatives (first [FD], second [SD]) and smoothing (Sm) and combinations of these preprocessing methods (Sm + FD, Sm + SD, FD + MSC, FD + SNV). Model performance compared through test accuracies. Accuracies varied between 99–100%, 76–98% and 73–96%, for genus level, oak and pine species, respectively. PLS-DA and SVM were found the most successful models. This study revealed that it is possible to discriminate Scots pine from black pine, and sessile oak from Hungarian oak by near-infrared spectroscopy and multivariate data analysis.
Rivalry and performance: A systematic review and meta-analysis

Rivalry, a relational competition, is known to increase motivation and performance. However, a systematic review and meta-analysis that examines the effect sizes is lacking. Further, most research on this topic has not considered the type of rivalry (individual versus collective) and the research field as potential moderators. We conducted a wide-scale search, looking for rivalry and performance studies, which yielded 22 papers (k = 35) with 27,771 observations that were systematically reviewed. Eighteen papers (k = 28) were eligible for a further meta-analysis, including a total of 26,215 observations. The systematic review indicated that rivalry is usually positively related to performance. Results of the meta-analysis revealed that this effect is significant and that the relationship between rivalry and performance is more robust for individual rivalry compared to group rivalry. Further analyses indicated that for group rivalry, correlations are positive and significant only in the domains of sports and donation-raising. Plain Text Abstract Rivalry is a unique and common type of competition in which the competing parties have longstanding relationships. When rivalry is present, the competing actors have an increased desire to win and invest extra effort into the competition, leading to enhanced performance. However, an integration of studies that examine the effects of rivalry, as a relational competition, is lacking. Here, we scanned studies from diverse research fields that claimed to measure rivalry and actor's performance. We considered only research that specifically measured rivalry as a relational competition and its association with performance. We systematically reviewed eligible studies and found that, generally, rivalry is positively related to performance. We then performed a meta-analysis that confirmed that this relationship is statistically significant. We further found that this relationship is more robust for rivalries in the context of individuals compared to groups. The association between rivalry and performance is most prominent in certain domains, such as sports rivalry. These findings can guide scholars in designing research on rivalry. Specifically, considering the various effect sizes found here in different contexts of rivalry will allow researchers to plan for more appropriate sample sizes designed to reveal the relationship between rivalry and performance in a targeted domain. Further, these results can inform managers about the effects of rivalries in or between their organizations, distinguishing among the different contexts of rivalries and their specific outcomes.
Employee Organızatıonal Commıtment and Its Effect On Turnover Intentıon Behavıor In Multı-Fınance Industry

One of the indicator of successful organization that boost HR practices is that they can retain employees. Therefore companies are encouraged to take action to reduce turnover as one of the popular HR program that could retain employees. This study aims to examine the impact of multi-finance employee organizational commitment on turnover intention behavior. The research was conducted in the Manado area because the development of finance companies in the region has progressed very rapidly, seen from the number of finance companies that have opened branches in Manado. Data was collected by distributing questionnaires to 212 respondents from 30 multi-finance companies. The data were analyzed through the PLS-SEM model using smartPLS-3 software. The results show that organizational commitment has a positive and significant effect on attitude toward leaving, subjective norm, and perceived behavioral control; thus, it impacts employee turnover intention. The significant indirect impact of organizational commitment on turnover intention was also revealed. The model clearly expresses the organizational commitment of multi-finance employees and its impact on turnover intention through the theory of planned behavior construct. Managers need to understand these factors and their impact on turnover intention.
BMI and Disordered Eating in Black College Women: The Potential Mediating Role of Body Appreciation and Moderating Role of Ethnic Identity

Multiple studies indicate Black American women have disproportionately higher rates of obesity compared with other groups in United States. Although body image is associated with obesity, this relation is understudied among Black women. The purpose of the current study was to (1) examine the relations among body appreciation, body dissatisfaction and disordered eating; (2) assess body appreciation as a mediator of the relation between body mass index (BMI) and disordered eating, and (3) explore ethnic identity as a moderator in this association. Participants were 191 Black women recruited from a mid-Atlantic university. Participants’ mean age was 19.16 years (SD = 1.95). Body appreciation partially mediated the relation between BMI and disordered eating behaviors and attitudes, such that women with higher BMIs reported lower body appreciation, which was associated with greater disordered eating symptoms. Ethnic identity was not a significant moderator of the association between BMI and body appreciation. Results support screening Black women with higher BMIs for disordered eating symptomatology and suggest it might be helpful to include body appreciation in interventions for Black women.
Provisioning Ecosystem Services of Wild Plants Collected From Seminatural Habitats: A Basis for Sustainable Livelihood and Multifunctional Landscape Conservation

Wild plants from seminatural habitats (meadows, pastures, shrubland, etc) provide numerous ecosystem services (ESs). However, because of land abandonment and reforestation processes, these habitats and the ESs provided by them are declining. The aim of this study was to identify how local people benefit from collecting wild plants from seminatural habitats, in order to link the identified ESs with conservation practices. The research was based on a survey of 85 inhabitants of the Pieniny Mountains (Poland). The results showed that 89% of respondents regularly collected wild plants from seminatural habitats for different reasons. The most common ESs gained from this activity were natural medicine, direct consumption, and food. Furthermore, particular species have crucial meaning for some ESs, such as direct consumption, food, natural medicine, and cosmetic purposes. For others, such as decoration, ritual purposes, or forage, only specific parts or types of plants, such as flowers, herbs, or grasses, are desirable, regardless of species. In terms of households, 38% used ESs from seminatural habitats as an additional source of livelihood. Promoting engagement in activities more adapted to the current economic situation (eg ecotourism and selling processed wild plant products) may be a good solution for using wild plants more profitably (serving as a basis for livelihood), combined with grassland conservation.