Miracle-dz/UniFAR-FTUs huggingface dataset:
Developing operational accounting competencies during the pandemic using emergency online learning

Abstract The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students’ engagement with learning and impact their perceived competencies. Operational accounting competencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students’ perceived OAC. A survey was used to collect data on the students’ engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning—online classroom engagement—only had a small impact on improving their perceived OAC. The improvement in the students’ perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment learning. Lecturers should improve their skills in organising online learning to increase their students’ engagement. Accounting departments need to provide a more complete structure, better infrastructure, and other necessary technologies to improve online learning, as the pandemic’s duration cannot be predicted.
Soil physicochemical property and arbuscular mycorrhizal fungi resilience to degradation and deforestation of a dry evergreen Afromontane forest in central Ethiopia

We investigated the soil physicochemical property and arbuscular mycorrhizal fungi (AMF) resilience to the degradation and deforestation of a dry evergreen Afromontane forest, the Chilimo Forest (CF). Topsoil (1‐10 cm) physicochemical property, AMF spore abundance (SA), and AMF infectivity were determined across four land uses, viz., natural forest (NF), shrubland (ShL), cropland (CrL), and grazing land (GrL). According to the permutational multivariate analysis of variance and nonmetric multidimensional scaling results, soil physicochemical property was resilient to degradation (NF‐ShL conversion) but not deforestation (NF‐CrL or NF‐GrL conversions) of CF. The one‐way ANOVA results indicated that most soil physicochemical variables were significantly (p < 0.05) affected by land‐use change. Soil organic matter and total nitrogen, in particular, reduced significantly (p < 0.05) by up to 48% and 57% due to NF‐CrL and NF‐GrL conversions, respectively. Whereas SA was found to be resilient to both CF degradation and deforestation, AMF infectivity was resilient only to NF‐CrL conversion. Generally, our results did not show a similar pattern in soil physicochemical property, SA, and AMF infectivity resilience to degradation and deforestation. However, in the case of NF‐GrL conversion, both soil physicochemical property and AMF infectivity exhibited significantly (p < 0.05) low resilience. Based on our results, we conclude that soil physicochemical property and AMF are important factors to consider in CF restoration planning. When planting sites are either the croplands or grazing lands, soil amendment could be recommended. AMF inoculation, however, could be recommended when the planting sites are grazing lands. These recommendations may also apply widely to dry evergreen Afromontane forests restoration but additional studies are required.
Epsilon-near-zero photonics: infinite potentials

With its unique and exclusive linear and nonlinear optical characteristics, epsilon-near-zero (ENZ) photonics has drawn a tremendous amount of attention in the recent decade in the fields of nanophotonics, nonlinear optics, plasmonics, light-matter interactions, material science, applied optical science, etc. The extraordinary optical properties, relatively high tuning flexibility, and CMOS compatibility of ENZ materials make them popular and competitive candidates for nanophotonic devices and on-chip integration in all-optical and electro-optical platforms. With exclusive features and high performance, ENZ photonics can play a big role in optical communications and optical data processing. In this review, we give a focused discussion on recent advances of the theoretical and experimental studies on ENZ photonics, especially in the regime of nonlinear ENZ nanophotonics and its applications. First, we overview the basics of the ENZ concepts, mechanisms, and nonlinear ENZ nanophotonics. Then the new advancements in theoretical and experimental optical physics are reviewed. For nanophotonic applications, the recent decades saw rapid developments in various kinds of different ENZ-based devices and systems, which are discussed and analyzed in detail. Finally, we give our perspectives on where future endeavors can be made. © 2021 Chinese Laser Press
The graviton Compton mass as dark energy

One of the greatest challenges of science is to understand the current accelerated expansion of the Universe. In this work we show that by considering the quantum nature of the gravitational field, its wavelength can be associated to an effective Compton mass. We propose that this mass can be interpreted as dark energy, with a Compton wavelength given by the size of the observable Universe, implying that the dark energy varies depending on this size. If we do so, we find that: 1. - Even without any free constant for dark energy, the evolution of the Hubble parameter is exactly the same as for the LCDM model, so this model has the same predictions as LCDM. 2. - The density rate of the dark energy is ΩΛ = 0.69 which is a very similar value as the one found by the Planck satellite ΩΛ = 0.684. 3. - The dark energy has this value because it corresponds to the actual size of the radius of the Universe, thus the coincidence problem has a very natural explanation. 4. - It is possible to find also a natural explanation to why observations inferred from the local distance ladder find the value H0 = 73 km/s/Mpc for the Hubble constant, we show that if we take the variability of the dark energy into account they should measure H0 = 67.3 km/s/Mpc as well. 5. - In this model the inflationary period contains a natural successful graceful exit.
Decrease in negative dielectric anisotropy and electric conductivity of 4-methoxybenzylidene-4'-butylaniline doped with fullerenes C60

Abstract Effect of fullerenes C60 on dielectric relaxation and electric conductivity of nematic liquid crystal 4-methoxybenzylidene-4'-butylaniline (MBBA) is investigated. It is shown that the inclusion of fullerenes into liquid crystal leads to decreasing of the clearing temperature and the order parameter. In this case, the longitudinal component of the real part of dielectric permittivity increases while the transverse component and the absolute value of dielectric anisotropy decrease. The capture of moving ions by fullerenes leads to a decrease of electric conductivity.
Emotion in imaginative resistance

ABSTRACT Imaginative resistance refers to cases in which one’s otherwise flexible imaginative capacity is constrained by an unwillingness or inability to imaginatively engage with a given claim. In three studies, we explored which specific imaginative demands engender resistance when imagining morally deviant worlds and whether individual differences in emotion predict the degree of this resistance. In Study 1 (N = 176), participants resisted the notion that harmful actions could be morally acceptable in the world of a narrative regardless of the author’s claims about these actions but did not resist imagining that a perpetrator of harm could believe their actions to be morally acceptable. In Study 2 (N = 167) we replicated the findings of Study 1 and showed that imaginative resistance is greatest among participants who experience more negative affect in response to imagining harm and are lower in either trait anxiety or trait psychopathy. In Study 3 (N = 210) we show that this is the case even when the harms assessed include both low-severity (i.e., emotional harm) and high-severity (i.e., killing) cases. Thus, people’s moral beliefs constrain their ability to imagine hypothetical moral alternatives, although this ability systematically varies on the basis of stable individual differences in emotion.
Standardisation of UK Electric Vehicle Charging Protocol, Payment and Charge Point Connection

Standardisation is fundamental to ensuring that new technologies develop and grow unhindered by manufacturer-led standards. Dismissing this vital issue can have a detrimental effect on society regarding adopting new technologies, particularly when government targets and regulations are crucial for their success. We have witnessed competing global industries struggle for dominance, such as Betamax versus VHS, where each had a similar user outcome, but the confusion of differing formats slowed growth. We analyse emerging standards for electric vehicle rapid charging and investigate how standardisation challenges affect stakeholders by reviewing the existing literature on single-mode and polymodal harmonisation. By assimilating existing evidence, we then develop a new understanding of the science behind multi-model standardisation (MMS) approaches. Our literature review reveals three primary standardisation issues: (1) charge connections, (2) car to charger communication protocols, and (3) charge payment methods. We then analyse each mode type’s benefit, observing how each example contributes to the overall outcome, and suggest that their impact depends on car to charger handshake timing and intuitive user interaction. Using a structured survey of 282 respondents, we analyse end-user satisfaction for factors affecting growth in the EV sector and compare these findings with the factors identified during our literature review. We consequently articulate a programme for future research to understand EV rapid charger standardisation better, proposing recommendations for vested stakeholders that embrace sponsors in societal, technological and scientific transformation.
The potential mental health effects of remote control in an autonomous maritime world

ABSTRACT Many maritime activities, such as loading, unloading and transporting cargoes, consist primarily of long periods of low-stress, with some moments of high stress during complex manoeuvres or unanticipated, dangerous, incidences. The increase in autonomy provided by machines and AI is beginning to take over certain tasks in the maritime sector, to reduce costs and mitigate human error. However, with the current levels of autonomous technology available, legislation, and public trust in the technology, such solutions are only able to remove majority of tasks associated with low-stress periods. In fact, many current remote control solutions still suggest relying on human operators to deal with the complex situations AI struggle with. Such a human–automation relationship could endanger the human element. The concern is that, if the human user is spending a disproportionate part of their time dealing with multiple, unconnected, high-stress tasks, without periods to de-stress, this could increasingly put workers at risk. This paper seeks to highlight potential technical, social, and mental, issues that may arise as the sector begins implementing semi-autonomous and fully autonomous maritime operations.
Direct and Residual Effect of Integrated Nitrogen Management on Productivity of Rice-maize Cropping System

Aim: To find out the direct and residual effect of application of organics, inorganics and their combination on yield and yield parameters of rice-maize cropping system. Study Design: The experiment was laid out in randomized block design during kharif season and split plot design during rabi. Place and duration of Study: At Agricultural college farm, Bapatla during 2018-19 and 2019-20. Methodology: After the preliminary layout, paddy was sown in kharif and maize was sown in rabi season. Vermicompost and green leaf manure were applied two weeks before sowing of paddy. Treatments applied for paddy were considered as main plots and each main plot was divided into two sub plots during rabi. Results: Higher grain yield, straw yield, drymatter production at tillering stage were recorded with the application of 50% RDN through vermicompost +50% RDN through inorganics (T9) during both the years of study. However, in succeeding maize, the kernel yield, straw yield and yield attributing characters (drymatter, cob length and test weight) were significantly highest in the treatment which received 75% RDN through green leaf manure+ 25% RDN through inorganic (T5). Among the fertilizer levels applied to maize, S2 (100% RDF) recorded significantly higher dry matter production over S1 (50% RDF) at all the stages of crop growth and during two years of experimentation. Conclusion: Substitution of 50 % N through vermicompost improved rice yield and yield attributes whereas substitution of 75% N through GLM have shown better residual effect in terms of improvement of yield and yield attributing characters of maize. Among the subplots application of 100% RDF significantly increased the yield when compared to 50% RDF.
Consistent shift in nutritional ecology of ants reveals trophic flexibility across alpine tree‐line ecotones

1. Studying the feeding ecology of ants can reveal their trophic position and allow inferences on interactions with other organisms. We investigated the nutritional ecology of ants at the Alpine tree line (from subalpine forests to alpine grasslands), testing the hypothesis that changing food availability reflects upon ant feeding preference and trophic position. Five slopes with five sites each were sampled using a combined experimental (baiting) and chemical (stable isotope) approach.
Leaf Area/Crop Weight Ratios of Grapevines: Influence on Fruit Composition and Wine Quality

The fruiting capacity of grapevines in a given climatic region is largely determined by their total leaf area and by the percentage of the total leaf surface area that is exposed to full sunlight, provided other factors are not limiting growth and the initiation of fruit primordia. A wide range of leaf area/crop weight ratios were investigated by pruning to different levels of buds per vine, by different degrees of defoliation, and/or by cluster thinning of grape cultivars Thompson Seedless, Tokay, Chenin blanc, and Cabernet Sauvignon located at Davis or Oakville, California. For single-canopy (SC) type trellis-training systems, the leaf area/crop weight ratio required for maximum level of total soluble solids, berry weight, and berry coloration at harvest ranged from 0.8 to 1.2 m2/kg, whereas for horizontally divided-canopy (DC) type trellis-training systems (GDC, lyre, wye), this ratio was reduced to 0.5 to 0.8 m2 leaf area per kg fruit. Optimal crop yield/pruning weight, pruning weight (kg) per m canopy length, leaf area (m2) per m canopy length, and leaf area density (m2/m3) for SC systems ranged from 4.0 to 10, 0.5 to 1.0 kg/m, 2 to 5 m2/m, and 3 to 7 m2m−3, respectively. Similarly, for DC systems these ratios ranged from 5.0 to 10, 0.4 to 0.8 kg/m, 2 to 4 m2/m, and 3 to 6 m2m−3, respectively. Grapevines with ratios that fell within the ranges given above for each of these five parameters were considered well balanced and capable of producing high-quality fruit and wines.
The importance of fit: a predictive model of cause marketing effects

ABSTRACT A predictive model was developed to help brands improve cause-related marketing campaigns by identifying the most impactful relationships among important campaign variables. The largest effect in the MASEM model (K = 81, N = 25,554) was found for cause-brand fit on attitudes toward the cause-brand alliance (β = .40). Two of the four proposed belief factors examined acted as mediating variables: consumers’ involvement with the cause and their skepticism. Three attitude factors mediated the impact of beliefs on CRM purchase intentions: perceptions of cause-brand fit, attitude toward the brand, and attitudes toward the CRM alliance. Skepticism also had a direct negative effect on CRM purchase intentions.
S-curve Motion Profile Design for Vibration Control of Single Link Flexible Manipulator

In flexible manipulators, it is important the reduce end-effector vibrations. Suppression of end-effector vibrations significantly increases the precision of the performed work. Selection of velocity profile for giving motion to a manipulator is crucial to reduce the vibrations especially during high-speed motions. In this study, the effect of 3 rd order S-curve velocity motion profile time parameters which is related with natural period of flexible manipulator on endpoint vibrations of a flexible beam are investigated. The S-curve motion profile results and trapezoidal motion profile results are also compared. The acceleration and deceleration times of both S-curve and trapezoidal velocity motion profiles are selected equal. Finite elements model of flexible robot manipulator is created and solution of the transient response under given velocity profile is obtained by using Newmark method. The results obtained from the Newmark method are compared with the results obtained from the model established using ANSYS program. The effects of time parameters of S-curve motion profiles on endpoint vibrations were shown by comparing in terms of amplitudes.
Measuring the Layer Charge of Dioctahedral Smectite by O—D Vibrational Spectroscopy

Layer charge (LC) is a fundamental property of smectite but its measurement remains challenging and tedious to apply on a high-throughput basis. The present study demonstrates that the position of a sharp, high-energy O—D stretching band of adsorbed D2O (νO—D, at ~2686–2700 cm−1), determined by infrared spectroscopy, correlates with LC and provides a simple method for its measurement. Twenty nine natural dioctahedral smectites and 14 reduced-charge montmorillonites with LC determined previously by different methodologies were saturated with D2O and examined by attenuated total reflectance infrared spectroscopy (ATR-IR). The samples included smectites in Mg, Ca, Na, Li, K, and Cs forms and covered the full range of the smectite LC (0.2 to 0.6 e per formula unit). Statistically significant correlations were found between νO—D and LC values determined with each of the two main methods of LC determination: the structural formula method (R2 = 0.96, σ = 0.02, ~0.2 < LC < 0.6) and the alkylammonium method (R2 = 0.92, σ = 0.01, 0.27 < LC < 0.37). These correlations were based on Li- and Na-saturated smectites, respectively, but other cationic forms can be employed provided that the exchangeable cations are of sufficiently high hydration enthalpy (e.g. Mg2+ or Ca2+, but not K+ or Cs+). The new method is fast, low-cost, implemented easily in laboratories equipped with ATR-FTIR, and applicable to samples as small as ~5 mg.
Culture-Based Characterization of Bacteria Associated with Fish Pond Wastewater Undergoing Treatment Using Plants

Fish pond wastewater management is one of the problems having the greatest impact on the environment. This untreated fish pond waste water contains organic materials, pathogenic microorganisms, nutrients and toxic compounds, which when discharged into the environment and it runs off into the water bodies in excess could cause algal bloom (eutrophication) of the receiving waters. Port Harcourt is a riverine area, many of the fish farmers discharge their wastewater direct into the water bodies or into drainages that flows into the water bodies and this act is harmful to humans and the environment as a whole. The determination of the microbiological and physicochemical characteristics and remediation of fish wastewater using Eichhornia crassipes and Pistia stratiotes were investigated. The physicochemical and microbiological parameters of fish pond wastewater were monitored at intervals from 1-70days. Fish wastewater samples were collected from twelve fish ponds (6 plastic tanks and 6 concrete tanks) using standard procedures. Identification of bacteria was carried out using colonial morphological and biochemical characteristics of the isolates. A total of 194 bacterial isolates belonging to eleven genera were identified from the twelve fish ponds with 6 concrete tanks having total heterotrophic bacteria, coliform counts, Salmonella Shigella counts, feacal coliform count, Vibro count, and Pseudomonad count that ranged from 4.78 ± 0.5×104 to 5.74 ± Original Research Article Niyi-David et al.; JAMB, 21(5): 1-10, 2021; Article no.JAMB. 67974 2 0.39×105, 4.06 ± 0.06 ×104, to 5.8 ± 0.43 ×105, 4.3 ± 0.24×104 to 4.99 ±0.42 ×104, 4.18 ± 0.39 ×104 to 5.08 ± 0.43 ×105 , 4.08±0.35 x 105 to 5.24±0.46 x 105 and 4.1 ± 0.3× 104 to 5.15 ± 0.44 ×104 cfu/ml, respectively and 6 plastic tanks having total heterotrophic bacteria, coliform counts, Salmonella Shigella counts, feacal coliform count, Vibro count, and pseudomonad count that ranged from 4.55 ± 0.46×104 to 5.74 ± 0.4×105, 4.43 ± 0.23 ×104, to 5.78 ± 0.36 ×105, 4.00 ± 0.5×104 to 5.00 ±0.47 ×105, 4.18 ± 0.39 ×104 to 5.17 ± 0.45 ×105 , 3.78±0.35x103 to 5.24 ± 0.46x105 and 3.81 ± 0.26× 103 to 5.15 ± 0.44 ×105 cfu/ml, respectively. The bacteria isolates were Staphylococcus, Micrococcus, Bacillus, Enterococcus, Proteus, Pseudomonas, E. coli, Salmonella, Klebsiella, Vibrio and Shigella sp. The presence of these organisms is an indication of lack of qualitative pond management which could become harmful to both fishes andhumans in the food web systems. Therefore, there is the need to protect our water sources for aquaculture purposes and sustainable development through the detection of aquatic infectious substances and possible control of these microbes.
Organisational accreditation, workforce training and perceptions of performance

The paper examines if the 'Investors in People' (IiP) organisational accreditation scheme promoted worker training and organisational performance in Britain using a panel of organisations. DID matching estimators relating to both employee and employer assessed training outcomes revealed that IiP status promoted workforce training, but only for private sector organisations. Conversely, losing the status was not found to have a significant training link. On organisational performance, the estimates revealed that gaining (losing) the status had a significant positive (negative) link with managers' perceptions of organisational performance in both sectors. Public sector organisations are reported to have a relative strength in workforce training, which appears to explain the lack of significant training link. The sector may thus require a different scheme to promote workforce training further.
Bankruptcy Exemption and Peer-to-Peer Lending

ABSTRACT The effects of personal bankruptcy law on the activities of traditional credit markets have attracted significant interests in many studies. In this study, we focus on the online Peer-to-Peer (P2P) lending market, and empirically investigate whether and to what extent personal bankruptcy law may affect the borrowing and lending activities in the P2P market. We find that state bankruptcy exemptions are positively associated with the likelihood of loan rejections and loan defaults. In addition, we document that state bankruptcy exmptions are associated with higher interest rates, and this effect is more prominent for wealthier borrowers. We also report that state bankruptcy exemptions are associated with smaller loan amount, and this effect is more prominent for borrowers with lower levels of assets. Our results are consistent with theories that state bankruptcy exemptions redistribute credit to wealthier borrowers.