Miracle-dz/UniFAR-FTUs huggingface dataset:
Understanding the Conceptual Framework

Objectives and Concepts The framework consists of two main components: (1) the objectives of financial reporting and (2) the concepts that result and follow logically from those objectives. The objectives flow from the more general to the specific. The objectives begin with a broad focus on information that is useful in investment and credit decisions. That focus then narrows to investors’ and creditors’ primary interests in the prospect of receiving cash from their investments in or loans to reporting entities and the relation of those prospects to those of the entities. Finally, the objectives focus on information about an entity’s economic resources, the claims to those resources, and changes in them (including measures of the entity’s performance). That information is useful to investors and creditors in assessing the entity’s cash flow prospects. The objectives, therefore, focus on matters of wealth. Investors and creditors seek to maximize their wealth (within the parameter of the risks that they are willing to bear). Likewise, business entities also seek to maximize their wealth. It follows, then, that information about the wealth of those entities and the changes in it is relevant to investors and creditors that are seeking to maximize their wealth by investing in or lending to those entities. The concepts flow from the objectives. Comprehensively reviewing all of the concepts in the FASB’s conceptual framework is not feasible in a short article like this. However, it is useful to briefly consider one of the less well understood aspects of the framework—the “fundamental building blocks” of financial statements.
The role of Great Recession on income polarization by population groups

In this paper we use two different non-parametric methods to disentangle the role of Great Recession on income polarization in Italy by population groups (gender, occupational status, education, age, residential area and state of birth). By using data from the Survey on Household Income and Wealth of the Bank of Italy, first, we decompose the Duclos, Esteban and Ray polarization index by population groups. Second, we employ the Relative Distribution Approach by groups. Our results show a general downgrading, particularly of lower incomes, where low-educated, young, southern and foreign head of household are located out of the crisis. Young people and especially foreigners have suffered the most from the crisis. The lowest (highest) homogeneity within groups and the lowest (highest) heterogeneity between groups is observed when groups are formed on the basis of the state of birth (residential area). Thus, the decomposition of the polarization indices by population groups is able to provide specific useful policy indications, tailored to groups’ needs.
S0950268821000315jra 1..8

Much of our current understanding about novel coronavirus disease 2019 (COVID-19) comes from hospitalised patients. However, the spectrum of mild and subclinical disease has implications for population-level screening and control. Forty-nine participants were recruited from a group of 99 adults repatriated from a cruise ship with a high incidence of COVID19. Respiratory and rectal swabs were tested by polymerase chain reaction (PCR) for severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). Sera were tested for anti-SARSCoV-2 antibodies by enzyme-linked immunosorbent assay (ELISA) and microneutralisation assay. Symptoms, viral shedding and antibody response were examined. Forty-five participants (92%) were considered cases based on either positive PCR or positive ELISA for immunoglobulin G. Forty-two percent of cases were asymptomatic. Only 15% of symptomatic cases reported fever. Serial respiratory and rectal swabs were positive for 10% and 5% of participants respectively about 3 weeks after median symptom onset. Cycle threshold values were high (range 31–45). Attempts to isolate live virus were unsuccessful. The presence of symptoms was not associated with demographics, comorbidities or antibody response. In closed settings, incidence of COVID-19 could be almost double that suggested by symptom-based screening. Serology may be useful in diagnosis of mild disease and in aiding public health investigations.
Instant bridge visual inspection using a UAV by image capturing and geo-tagging system and deep convolutional neural network

The structural condition of bridges is generally assessed using manual visual inspection. However, this approach consumes labor, time, and capital, and produces subjective results. Therefore, industries today are using automated visual inspection approaches, which quantify and localize damages such as cracks using robots and computer vision. This paper proposes an instant damage identification and localization approach that uses an image capturing and geo-tagging (ICGT) system and deep convolutional neural network (Deep CNN) for crack detection. The ICGT allows the geo-tagging of three-dimensional coordinates and camera pose data with bridge inspection images; the Deep CNN is trained for automated crack identification. The damages extracted by the CNN are instantly transformed into a global bridge damage map, with georeferencing data acquired using the ICGT. This method is experimentally validated through a lab-scale test on a wall and a field test on a bridge to demonstrate the performance of the instant damage map.
Overcoming Resistance to Change: Change Management Factors that Minimize Resistance

For owner organizations in the architecture, engineering, and construction industry, successful implementation of new processes for procuring, contracting, and managing requires a concerted change management effort. The objective of this study was to empirically measure the impact of individual change management factors on minimizing resistance from organizational members during implementation, which is often cited as a major reason for organizational change failure. Project team resistance to the implementation of a new project delivery system was tracked across sixteen owner organizations. Findings include identification of six change management factors that contribute to minimizing resistance to change, including certain aspects of project scope, size and duration, organizational expectations of change implementation speed, the establishment of formal change agents, and the level of change agent involvement with implementation activities. Implications for change leaders and practitioners are discussed to recommend strategies for reducing resistance to change.
Review of studies on environmental impacts of recreation and tourism in Australia

The paper provides a review of available information on the impact of recreation and tourism on environments, particularly on vegetation and soil, in Australia, with an emphasis on forests. Efforts have been made to compare the current research and development situation in Australia with some overseas countries such as the United States and the United Kingdom. While many documents reveal that Australia has been experiencing an increasingly high level of recreation and tourism use in its environments, only limited studies of environmental impacts of recreation and tourism have been published. Compared with other developed countries, particularly the United Kingdom and the United States, Australia lags behind in undertaking research in this area. The results of these limited studies and some observations indicate that the most common recreational and tourist activities (such as bush walking, camping, horse-riding) can, if not well managed, adversely affect the values of Australian natural and semi-natural resources. Overall, they can affect the vegetation and other recreational sites physically and biologically. Physical effects include track formation, soil loss and/or compaction and an increase in fire frequency. Littering and water pollution are also seen as impacts associated with bush walking and camping. Biological effects include causing damage to vegetation, increasing risk of myrtle wilt disease and the spread of the soil pathogen,Phytophthora cinnamomi, as well as assisting weed dispersal. Based on the information reviewed, the authors suggest the following areas as priorities for future research into the environmental impact of recreation and tourism in Australia: determine the type of natural features that attract recreation use; determine the quantitative relationship between the impact and the level of recreation and tourism use for different activities within major vegetation habitats; ascertain site carrying capacity or environment thresholds for major vegetation habitats and recreation activities; and determine the impacts of recreation and tourism for major regions and major vegetation habitats where there have been considerable nature-based recreation and tourism activities.1998 Academic Press
Effects of Head Size on the Mechanical Properties of Shredded Cabbage

The mechanical properties of cabbages (var. T-520) of various head sizes were evaluated by carrying out a tensile test and a puncture test on fifth leaves. Fracture properties of a strap-shaped specimen that was pulled perpendicular to a secondary vein well correlated to the puncture properties of the mesophyll part. The fracture load, fracture stress, and elastic modulus obtained in parallel tension to the fiber were significantly greater than those for the perpendicular direction. The mechanical properties of the fifth leaves of cabbages were not influenced by head size, although they varied within a leaf and among individual leaves. This observation suggests that head size of cabbages is not important to determine the quality of shredded cabbage; thus, large size is more suitable for the industrial production of shredded cabbage.
Gold microcrystal synthesis via reduction of HAuCl4 by cellulose in the ionic liquid 1-butyl-3-methyl imidazolium chloride

The formation of gold particles in the ionic liquid 1-butyl-3-methylimidazolium chloride in the presence of cellulose has been studied. In this reaction, cellulose is the reducing agent for the Au(III)–Au(0) reduction. At the same time, cellulose is a (moderately efficient) template for the formation of various gold particles. The gold particle morphologies and sizes mainly depend on the reaction temperature. Morphology and size are less affected by the cellulose or gold precursor salt concentration. The change in the particle shapes can be assigned to the role of the cellulose as a template in conjunction with an effect provided by the ionic liquid. Overall, the approach reported here presents a (partly) sustainable approach towards gold microparticles. It uses a simple metal salt, a reducing agent/template from renewable raw materials, and an ionic liquid, which can (in principle) be retrieved after the reaction. The only side products are oxidized cellulose fragments and oxidation products from the gold salt.
The Solubility of Cr-Organic Produced by Hydrolysis, Bioprocess and Bioremediation and its Effect on Fermented Rate, Digestibility and Rumen Microbe Population (in vitro)

The research was conducted to study the production of organic chromium from the leather tanning waste and its effect on in vitro rumen fermentation activities. The research was divided into two phases. The first phase was production of organic chromium by alkali hydrolysis, S cereviceae bioprocess, and duckweed bioremediation that perceived solubility in neutral and acid solution. The second phase was the supplementation of organic-Cr in ration seen from in-vitro fermented rate, digestibility and microbe rumen population. Research was conducted experimentally using 4x4 factorial patterns, on the basis of Completely Randomized Design (CRD) with three replications in each experimental unit. The first factor was the type of organic-Cr and the second factor was the supplement in ration at four levels, 1, 2, 3 and 4 ppm. The results of this research indicated that organic chromium can be synthesized by alkali hydrolysis, S cereviseae bioprocess and the activity of duckweed bioremediation. Among the three of processes referred, the highest level of Cr was obtained from S cereviseae bioprocess that was originated from leather-tanning waste. The levels of organic-Cr that was resulted from alkali hydrolysis, bioprocess from Cl 3 Cr.6H 2 O, bioprocess from Cr leather-tanning waste, and from duckweed bioremediation were 354, 1011, 3833 and 310 mg/kg, respectively. Organic-Cr characteristic of each product has relatively similar in ferment ability, dry matter and organic matter digestibility and rumen ecosystem. There is an indication that dry matter and organic matter digestibility and rumen microbe population in ration that was added with organic Cr from alkali hydrolysis was higher than other supplements. (Animal Production 12(3): 175-183 (2010) Key Words: organic-Cr, rumen fermentation activities, rumen microbe population
Intermicellar material exchange in reverse micelles formed by ionic AOT and nonionic Igepal surfactants studied by means of pulse radiolysis. Influence of the temperature

The recombination of thiocyanate anion radicals, (SCN)2−, formed pulse radiolytically within the water pools of reverse micelles stabilized with anionic AOT and nonionic Igepal surfactants, was proved as an indicator reaction to study intermicellar exchange. It was found that the exchange process is slower inIgepal than in AOT reverse micelles with the same water to surfactant ratio. The apparent activation enthalpy and entropy of the exchange process were determined in different alkanes. For the AOT and Igepal reverse micelles the activation parameters increase with the droplet size, but for the AOT systems they do not significantly change with the increase of droplet concentration. For non-percolated systems the activation parameters for Igepal reverse micelles approach those for AOT reverse micelles. This result supports existing suggestions that the mechanism of intermicellar exchange does not differ in principle between reverse micelles stabilized with ionic and nonionic surfactants.
The polyphenolic content and enzyme inhibitory activity of testas from bean (Vicia faba) and pea (Pisum spp.) varieties

The polyphenolic content of the testa of two coloured flower varieties of beans grown in Wales was comparable with that of two coloured flower varieties of peas grown in eastern England. Testa tannins from both species had the same adverse effect on protein solubility, the inclusion of 15% testa producing a 7 unit reduction in protein solubility in 5% saline solution. Water extracts prepared from the testas also significantly inhibited in vitro the activities of trypsin, α-amylase and fungal cellulase, and in all cases enzyme activity was restored on the addition of polyvinyl pyrrolidone, clearly indicating that the observed inhibition was due to the presence of tannins. Analysis of the whole grain revealed that, due to differences in the proportion of testa (approximately 13% in beans as compared with 10% in peas), peas had a significantly lower overall polyphenolic content. However, it is concluded that pea testa tannins may be of equal significance to bean tannins in animal diets since the formulation of isonitrogenous diets would require a greater proportion of peas due to their lower protein content.
NMR and neutron-scattering studies on poly(ethylene oxide) terminally attached at the polystyrene/water interface

Small-angle neutron scattering (SANS) and nuclear magnetic resonance spectroscopy (NMR) have been used to investigate the structure of terminally attached polymers at the polystyrene latex/water interface. In particular, volume fraction profiles obtained by SANS and by the Scheutjens-Fleer meanfield theory of polymer adsorption were used to calculate spin-spin relaxation functions for the adsorbed layer with different adsorbed polymer coverages and chain lengths. These are compared to the experimentally determined relaxation functions obtained by using NMR. There is a good qualitative agreement with the three approaches. The NMR data provide a new insight into the mobility and structure of the adsorbed layer.
Low-Contact-Resistance Non-Gold Ta/Si/Ti/Al/Ni/Ta Ohmic Contacts on Undoped AlGaN/GaN High-Electron-Mobility Transistors Grown on Silicon

Low-contact-resistance (Rc) non-gold Ta/Si/Ti/Al/Ni/Ta ohmic contacts were realized on an undoped AlGaN/GaN high-electron-mobility transistor (HEMT) grown on a silicon substrate. Optimization of the rapid thermal process reveals that Rc decreases drastically from the annealing temperature of 700 to 850 °C and slightly increases from 875 to 900 °C. The sample annealed at 850 °C exhibited the lowest Rc of 0.22±0.03 Ω·mm [specific contact resistivity, ρc=(0.78±0.22)×10-6 Ω·cm2] with a smooth surface morphology (RMS roughness ∼5.5 nm). The low Rc is due to the formation of TixSiy and the intermixing of TixSiy with the bottom Ta layer at the metal/semiconductor interface.
KINETICS OF PAHS LOSSES AND RELATIONSHIPS BETWEEN PAHS PROPERTIES AND PROPERTIES OF SOIL IN SEWAGE SLUDGE-AMENDED SOIL

Abstract The properties of soil determine the activity of its microflora which is responsible for the degradation of polycyclic aromatic hydrocarbons (PAHs). Moreover, soil properties influence the strength of the interactions between the PAHs and individual soil components. The introduction of sewage sludge into the soil changes these properties which, in turn, changes environmental conditions. In the present studies, relationships between the PAH content and changes in selected soil properties (pH, CEC, TEB, BS, N t ) have been evaluated. The present experiment was carried out in two blocks of experimental plots divided according to the type of plants grown. In the first block, the following field plants were grown in specific sequence, (maize, spring barley, winter rape, potatoes and cereal mixture) while in the other block a perennial, i.e. willow, was grown. Plant cultivation was carried out for 54 months, whereas the cultivation of the willow was conducted over 42 months. Each block consisted of 6 plots with a surface area of 15 m2 into which sewage sludge had been introduced in the following doses: soil without fertilization – control, sludge 30, 75, 150, 300, 600 t/ha. Both the disappearance rate and the scope of the individual polycyclic aromatic hydrocarbons as determined by their respective half-lives showed that losses of these compounds depended on the sewage sludge properties (among other things, the pollutant content) as well as the sludge dose and the type of area used. The correlation coefficients determined depended on the sludge dose and the experimental variant. The highest frequency of their occurrence was found in the case of the total sum of nitrogen and cation exchange capacity for the highest sludge doses (in the experimental with willow).
Effects of structure on properties of some new aromatic‐aliphatic polybenzimidazoles

Polybenzimidazoles were prepared in poly(phosphoric acid) from isophthalic, m- and p-phenylene diacetic, succinic, adipic, suberic, and sebacic acids and 3,3′-diaminobenzidine, 3,3′,4,4′-tetraaminodiphenyl ether and 3,3′,4,4′-tetraaminodiphenylmethane. The thermal, mechanical, and bonding properties were studied. A 3:1 copolymer of isophthalic and m-phenylenediacetic acid with 3,3′-diaminobenzidine showed the best results as far as isothermal oxidation resistance and thermal and processing characteristics.
Nitrogen transfer and dry matter production in soybean and sorghum mixed cropping system at different population densities

Abstract Field experiments were conducted to examine the effects of mixed cropping of soybean (Glycine max L. cv. Kurosengoku) and sorghum (Sorghum bicolor Moench cv. Yukijirushi) on dry matter production, dinitrogen-fixing activity of soybean nodules and possible nitrogen transfer from soybean to sorghum at four spacing levels, namely 12.5 × 12.5 cm; 17.7 × 17.7 cm; 25 × 25 cm; and 50 × 50 cm. Dry matter production was consistently greater in mixed cropping than in mono-cropping, mainly due to the enhancement of sorghum growth regardless of spacing. Dinitrogen-fixing activity estimated by the acetylene reduction method in soybean decreased with the increase in the plant population density and with mixed cropping. Sorghum growth was closely related to the N accumulated in the plant. N-transfer from soybean was evident and was greatest at a 12.5 × 12.5 cm spacing. N-transfer from soybean to sorghum calculated on the assumption that there is no difference in the absorption ability of soil nitrogen between s.
LIGHT‐ABSORPTION AND ELECTRON‐TRANSPORT BALANCE BETWEEN PHOTOSYSTEM II AND PHOTOSYSTEM I IN SPINACH CHLOROPLASTS

Abstract— The distribution of absorbed light and the turnover of electrons by the two photosystems in spinach chloroplasts was investigated. This was implemented upon quantitation of photochemical reaction centers, chlorophyll antenna size and composition of each photosystem (PS), and rate of light absorption in situ. In spinach chloroplasts, the photosystem stoichiometry was PSIIJPSIIα/PSIIβ/PSI= 1.3/0.4/1.0. The number (N) of chlorophyll (a+b) molecules associated with each PS was N(PSIIα)/N(PSIIβ)/N(PSI)=230/100/200, i.e. about 65% of all Chl is associated with PSII and about 35% with PSI. Light absorption by PSII in vivo is selectively attenuated at the molecular, membrane and leaf levels, (a) The rate of light absorption by PSII was only 0.85 that of PSI because of the lower rate of light absorption by Chl b as compared to Chl a (approximately 80% of all Chl b in the chloroplast is associated with PSII). (b) The exclusive localization of PSIIα in the membrane of the grana partition regions and of PSI in intergrana lamellae resulted in a differential “sieve effect” or “flattening of absorbance” by the photosystems in the two membrane regions. Due to this phenomenon, the rate of light absorption by PSII was lower than that of PSI by 15‐20%. (c) Selective filtering of sunlight through the spinach leaf results in a substantial distortion of the effective absorbance spectra and concomitant attenuation of light absorption by the two photosystems. Such attenuation was greater for PSII than for PSI because the latter benefits from light absorption in the 700‐730 nm region.