Miracle-dz/UniFAR-FTUs huggingface dataset:
Lagos Board Characteristics and International Financial Reporting Standards ( IFRS ) Compliance among Nigerian Listed Companies : Mixed Method Approach

Many companies claimed to have prepared IFRS financial statements but the fact differs due to varying levels of IFRS compliance which have been attributed to failure to adhere to corporate governance code particularly on-board members. The IFRS compliance variability consequently limits the potential effect of IFRS and impairs the ability of users from making rightful decisions. Having board members does not necessarily indicate their efficiency or effectiveness with regards to corporate financial reporting responsibilities but their characteristics do. Therefore, this study is motivated to examine how board member characteristics influence the IFRS compliance level among companies listed in Nigeria using a convergent parallel research design of a mixed-method approach. Quantitative and qualitative data were collected concurrently, analysed separately, and merged the results during interpretations. 609 annual reports of 87 companies listed in Nigeria from 2012 to 2017 were employed and analyzed using panel data regression. Meanwhile, qualitative data obtained through interviews of 7 staffers of FRC, NSE, CAC and Nigerian listed companies were narratively analyzed. The findings of the study revealed that board size (α=0.00485, P<0.1), foreign board member (α=0.0942, P<0.01), board diligence (meeting) (α=0.0942, P<0.01) have statistically significant impact on IFRS compliance. Results were also corroborated by the qualitative findings that the IFRS compliance level is achieved where entities complied with corporate governance structure. The study concluded that the level of IFRS compliance is influenced by board size, foreign board member and board diligence (meeting). Therefore, the study recommends that the regulatory body should ensure that all listed companies in Nigeria maintain the required minimum board size, board members should regularly meet as required and sanctions should be attached in case of non-compliance.
www.minib.pl POSTRZEGANIE MIĘSA WYTWORZONEGO Z KOMÓREK MACIERZYSTYCH IN VITRO PRZEZ POLSKICH KONSUMENTÓW W ŚWIETLE BADAŃ ANKIETOWYCH

Despite the dynamic development of technology related to the production of artificial meat, this product faces one more important challenge in terms of gaining consumer acceptance. In the literature on the subject, limited research has been done on the perception of meat in vitro across different societies; therefore, there is little knowledge of the possibility of its acceptance and the type of barriers it may encounter. The aim of this study was to assess the perception of meat produced from stem cells in vitro by Polish consumers. The study was voluntary and was conducted based on an internet survey addressed to people aged 12 to 60+. Convenience sampling of respondents was used. The research sample consisted of 424 respondents with a diversified sociodemographic profile. The results showed a diversified interest in meat produced from stem cells in vitro among Polish consumers. Many respondents were not able to clearly define their preferences for this type of product. Young people showed the greatest positive interest in innovative in vitro meat. The greatest concerns of consumers were related to the lack of knowledge about this type of food, the lack of its inherent naturalness and potential negative health effects. ABSTRACT
2 ′ -Fucosyllactose alters the composition and activity of gut microbiota from formula-fed infants receiving complementary feeding in a validated intestinal model

Human milk oligosaccharides are abundant in breast milk and are associated with various bene ﬁ cial e ﬀ ects. In this study, a validated in vitro gut model was used to evaluate the prebiotic potential of 2 ′ -fucosyllactose (2 ′ -FL) on the activity and composition of microbiota from three 6-month-old formula-fed infants after weaning. 2 ′ -FL was fermented along the entire length of the colon. In the distal colon, a speci ﬁ c decrease in lactate was observed accompanied with increased butyrate concentrations. 16S rRNA gene amplicon sequencing indicated shifts in the microbial composition at luminal and mucosal level, depending on donor and colon location. 2 ′ -FL increased the relative abundance of Bi ﬁ dobacterium adolescentis and of butyrate-producing bacteria, the latter only in the mucus. These data support the addition of 2 ′ -FL to follow-on infant formulas and show that additional studies are needed to fully elucidate the mechanisms of action by which 2 ′ -FL modulates the gut microbiota in older for- mula-fed infants.
International Journal of Agriculture and Environmental Research

The analysis of the effect of credit on per capita farm income of beneficiaries of Savings and Credit Cooperative in Benue state, Nigeria is the focus of this work. Random and stratified sampling method was used to select 236 respondents in the study area. Out of the selected respondents only 208 responded and submitted the administered well structured questionnaires correctly. Therefore, the study was based on 208 primary data collected from registered SACCO members in the three Local Government Areas of Benue State. In this study the year 2011 was used for before credit was obtained and 2015 for after credit was obtained. Descriptive statistics, double difference estimator, logistic regression analysis and independent sample t-test were used to achieve the objectives and hypothesis of the study. The result of the double difference estimate showed that the SACCO credit had a positive effect on the per annual farm income of the beneficiaries of the credit with per capita annual farm income of ₦4719.86. Sex, education and household size were significant factors that influence participation in SACCO. The sex is significant at 5% level of significance while education and household size were significant at 1% level of significance as obtained from the logistic regression analysis. About 77.3% and 76.2% of the beneficiaries and non beneficiaries identified and ranked poor access to credit as the major constraint faced by SACCO. Other cardinal constraints were illiteracy level and high cost of farm inputs in the order of severity. SACCO executives and the Government should develop strategies that will bring in more funding, loans and grants to the cooperative consequently enhance availability of credit to members. This will help members who are smallholder farmers to become big estate farm holders. It is also possible that more credit availability to members is a key to poverty reduction due to its positive effect on the increase in per capita annual farm income as seen in the study. International Journal of Agriculture and Environmental Research ISSN: 2455-6939 Volume: 06, Issue: 01 "January-February 2020" www.ijaer. in Copyright © IJAER 2020, All rights reserved Page 86
Measurement of the ^{10}B( α ,n_{0})^{13}N cross section for 2.2E_{ α }4.9MeV and its application as a diagnostic at the National Ignition Facility

The National Ignition Facility provides the opportunity to study nuclear reactions under controlled conditions at high temperatures and pressures at a level never before achieved. However, the time scale of the deuterium-tritium (DT) implosion is only a few nanoseconds, making data collection and diagnostics very challenging. One method that has been proposed for obtaining additional information about the conditions of the implosion is to activate a dopant material using the α particles produced from the DT fuel as a diagnostic. The yield of the activated material can give a measure of the mixing that occurs in the capsule. One of the reactions that has been proposed is 10 B( α, n ) 13 N, as it produces a radioactive reactant product with an convenient half-life of ≈ 10 minutes. While this reaction has several advantages for the application at hand, it has not seen much study in the present literature, resulting in large uncertainties in the cross section. Further, for the current application, the cross section must be well characterized. With this motivation, the 10 B( α, n ) 13 N cross section has been remeasured from 2.2 < E α < 4.9 MeV, with the angle integrated ground state cross section reported for the ﬁrst time. The present results, combined with previous measurements, allow for a determination of the cross section to a signiﬁcantly higher degree of accuracy and precision than obtained previously, and are shown to be consistent with thick-target measurements. Preliminary calculations are performed to test the feasibility of this reaction as a diagnostic for a NIF implosion.
A STUDY ON THE INDEX OF INTERNET FINANCIAL REPORTING

Innovation in the usage of information technology and communication (ICT) has set up a unique method in corporate management which includes distributing fi nancial report direct to the investors, prospective investors, share holders and important personnel. As it is consistent to the internet development as a form of cheap and fl exible but infl uential communication tools, exposures of fi nancial information through the internet has gain its popularity as one of a famous research subject. The last decade has seen a lot of research been carried out on the signifi cance, method and quality of internet fi nancial reporting (IFR). However, most of the earliest IFR research were inclined towards descriptive and exploration methods. Thus, the researches fail to explain items that represent the level of IFR. Even though most of the research bowed to the fact that matching proxy such as disclosure index could assist fuller depth of understanding of the sophisticated information disclosed by companies, it is undeniable that very litt le eff ort are taken to build the reporting index. The limited literature shows that there are inconsistencies in the usage of dimensions that represent IFR among researchers. As the result there are diff erences in the output which lead to the fi ndings failure in giving clear explanation on the factors that infl uence IFR behaviors. Therefore, this article will discuss issues connected to index of IFR by viewing the related literature, comprehensively, before suggesting a dimension that compliment disclosure index which represent IFR.
The Pennsylvania State University The Graduate School Eberly College of Science MUTATIONAL ANALYSIS OF RESIDUES IN THE TONB PROTEIN OF ESCHERICHIA COLI

The TonB system in Escherichia coli is responsible for providing chemical energy to its specific outer membrane transporters to bring scarce or large nutrients into the cell. In these studies, we examine both the important residues in the C-terminus of the TonB protein and the essential residue, His20, in the sole transmembrane domain. Previous to these works, it was found that there are five aromatic amino acids in the Cterminus of TonB participating in an aromatic cluster. In the first study, discussed in chapter 2, a double mutant cycle analysis is performed on two additional aromatic residues that had been previously uncharacterized. It was found that F125 is not participating in this aromatic cluster, but Y163 is participating with these other aromatic amino acids. The relative importance of serine and threonine residues in the C-terminus was examined in this study as well by making alanine substitutions at each of these positions. None of the serines or threonines examined were important for TonB function and all alanine substitutions at these positions had full wild-type activity. In the N-terminal transmembrane domain, it has previously been shown that His20 has the sole functionally significant side chain. To examine the function of this residue further, two mutagenesis studies were performed. In the first study, His20 was substituted by each of the other amino acids. In this case, only H20N had wild type activity and this suggested that the proton pathway in this system may not be operating as previously thought. In the second study, the His20 residue was moved to each of the other transmembrane positions on an otherwise inactive H20A template. The only His relocation mutant to regain activity was V24H H20A. Because this residue is predicted to be on the same face of the helix as His20, it suggested that His20 was active along a face of the transmembrane domain. However, because none of the other
Michał Sochański WHAT IS DIAGRAMMATIC REASONING IN MATHEMATICS ?

In recent years, epistemological issues connected with the use of diagrams and visualization in mathematics have been a subject of increasing interest. In particular, it is open to dispute what role diagrams play in justifying mathematical statements. One of the issues that may appear in this context is: what is the character of reasoning that relies in some way on a diagram or visualization and in what way is it distinct from other types of reasoning in mathematics? In this paper it is proposed to distinguish between several ways of using visualization or diagrams in mathematics, each of which could be connected with a different concept of diagrammatic/visual reasoning. Main differences between those types of reasoning are also hinted at. A distinction between visual (diagrammatic) reasoning and visual (diagrammatic) thinking is also considered.
Accuracy and efficiency of digital implant planning and guided implant surgery: An update and review

Advances in digital technology present seamless 3D integrated workflow options to eliminate surgical and prosthetic complications in dental implant treatment. Virtual implant planning with guided implant surgery is claimed to provide predictable results. State of art technology is capable to transfer virtual implant planning from software to clinical application. However, clinicians have to be aware of the potential deviation factors and risks of the different types of guided implant surgery systems to reduce the complications. This review aims to evaluate the efficiency and accuracy of different computer-assisted dental implant surgical techniques and to discuss their potential error sources.
Performance Evaluation of Various Policy Regimes Toward Agricultural Growth in Nigeria

In the last thirty years, the performance of the agricultural GDP in Nigeria has been decimally, declining from 64 percent share of gross domestic product (GDP) in 1960 to 44 percent in 2010. In response to this scenario, this study evaluated the performance of various policy regimes that managed the resources of Nigeria from 1961 to 2010. This is with the goal of identifying the regime that is the best in growing the agricultural sector for recommendation. The study estimated the exponential trend of the agricultural sector and analysed such growth under different policy regimes. Time series secondary data were used. Data analysis involved the use of exponential or log-linear trend. The result of the trend analysis confirmed deceleration of the agricultural sector. The result also showed that the period (1995-2010) of liberalization policy regime topped other policy regime periods in confirming acceleration in agricultural output growth. The result also showed that the mean growth of Agricultural GDP under liberalization policy regime fared better than the rest of the policy regimes. This implied that the liberalization policy is positively related to agricultural output growth and has some structures that could enhance growth. The study advocated for policy of accelerated investment on public goods that supports agricultural production and marketing such as development of human capital through education, rural infrastructure, irrigation and power supply. This is because the deceleration confirmed was as a result of sustained marginalization of the agricultural sector in the past. The study further recommended guided liberalization of the economy.
Housing Prices and Property Descriptions: Using Soft Information to Value Real Assets

Recent research in economics and ﬁnance has recognized the potential of utilizing textual “soft” data for valuing heterogeneous assets. This paper employs machine learning to quantify the value of “soft” information contained in real estate property descriptions. Textual descriptions contain information that traditional hedonic attributes cannot capture. A one standard deviation increase in unobserved quality based on our “soft” information leads to a 15% increase in property sale price. Further, annual hedonic house price indices ignoring our measure of unobserved quality overstate real estate prices by 11% to 16% and mistime the recovery of housing prices following the Great Recession
Toxoplasma gondii genotyping from free-range chickens ( Gallus gallus domesticus) in a rural area of Rio Grande do Sul, Brazil

Free-range chickens may ingest oocysts of T. gondii present in the environment and consequently harbor virulent strains of this parasite in different tissues, without any clinical signs. Isolation of T. gondii through bioassays on mice and cats from naturally infected chicken tissues has been described in several countries, demonstrating the importance of free-range chickens in the transmission of this parasite. The aim of this study was the genotypic characterization of T. gondii isolates obtained from naturally infected free-range chickens in a rural area of the state of Rio Grande do Sul, Brazil. Brain and heart tissue from 12 chickens seropositive for T. gondii were processed using peptic digestion technique for parasite isolation. From 12 samples subjected to mouse bioassay, nine isolates were obtained. RFLP-PCR genotypic characterization was performed using 11 genetic markers: SAG1, 5'-3'SAG2, alt.SAG2, SAG3, BTUB, GRA6, c22-8, c29-2, L358, PK1 and Apico. Genetic characterization of the isolates revealed the presence of five atypical genotypes according to ToxoDB (# 11, # 55, # 64, # 140 and # 163). Our results showed a wide genetic diversity of T. gondii in free-range chickens in this region.
Crystal Structure of the Human Estrogen Sulfotransferase-PAPS Complex EVIDENCE FOR CATALYTIC ROLE OF Ser IN THE SULFURYL TRANSFER REACTION*

Estrogen sulfotransferase (EST) transfers the sulfate group from 3 -phosphoadenosine 5 -phosphosulfate (PAPS) to estrogenic steroids. Here we report the crystal structure of human EST (hEST) in the context of the V269E mutant-PAPS complex, which is the first structure containing the active sulfate donor for any sulfotransferase. Superimposing this structure with the crystal structure of hEST in complex with the donor product 3 -phosphoadenosine 5 -phosphate (PAP) and the acceptor substrate 17 -estradiol, the ternary structure with the PAPS and estradiol molecule, is modeled. These structures have now provided a more complete view of the SN2-like in-line displacement reaction catalyzed by sulfotransferases. In the PAPS-bound structure, the side chain nitrogen of the catalytic Lys interacts with the side chain hydroxyl of Ser and not with the bridging oxygen between the 5 -phosphate and sulfate groups of the PAPS molecule as is seen in the PAP-bound structures. This conformational change of the side chain nitrogen indicates that the interaction of Lys with Ser may regulate PAPS hydrolysis in the absences of an acceptor substrate. Supporting the structural data, the mutations of Ser to cysteine and alanine decrease gradually kcat for PAPS hydrolysis and transfer activity. Thus, Ser appears to play an important role in regulating the side chain interaction of Lys with the bridging oxygen between the 5 -phosphate and the sulfate of PAPS.
Social Cognition and Intergroup Relations

Out-group mind perception before and after territorial conflict: Empathy as a key to reducing extreme prejudice Rena TAKAMATSU and Jiro TAKAI To examine the vicissitudes of dehumanized perception, participants in the threat condition were led to think that a nation “X” hinders Japan’s economic advances in foreign markets. In addition to the experimental manipulation, data were collected at two points to see whether a (real) territorial dispute affects mind perception of members of the out-group. Results suggest that extreme prejudice is not an ordinary phenomenon, but a territorial dispute is one detrimental cause of dehumanized perception that may be used for justification of wrongdoing. It was also found that the high-empathy group was more likely to see human characteristics in the target than did the lowand medium-empathy groups irrespective of the time and condition. To encourage adaptive ways to deal with intergroup conflicts, empathy may be one of the key ingredients.
MOLECULAR DYNAMICS SIMULATION OF RNA RIBOSOMAL FRAMESHIFT STIMULATORY ELEMENTS SEAH

The RNA hairpin-type pseudoknots and stem-loops structures are essential downstream elements for minus-one ribosomal frameshifting. While frameshifting efficiency and mechanical stability of these structures were investigated in vivo and in vitro, in silico studies were limited. Here, steered molecular dynamics simulations were performed to unfold hTR ΔU177 pseudoknot and its mutants. Microscopic molecular structures and the dynamic unfolding process, which are not observed under experimental conditions, were illustrated. Furthermore, less force was required to unfold the native pseudoknot mutants due to the destabilization of base triples. This suggests that pseudoknot stability is strongly dependent on stem-loop interactions. HIV RNA frameshifting stem-loop was also investigated. The presence of an anti-frameshifting ligand, DB213, was found to slightly stabilize the stem-loops, increasing the force required in our pulling simulations. Taken together, the link between mechanical stability, threedimensional structure and frameshifting efficiency was examined, which may provide a better understanding of minus-one ribosomal frameshifting.
‘wet’ dissections for the assessment of parity in

Background. The determination of parous rates in mosquitoes, despite numerous shortcomings, remains a tool to evaluate the effectiveness of control programs and to determine vectorial 28 capacity in malaria vectors. Two dissection techniques are used for this. For one, the tracheoles 29 of dried ovaries are examined with a compound microscope and in the other the follicular stalk 30 of ovaries is examined, wet, with a stereomicroscope. The second method also enables the sac 31 stage of parous insects (which provides information on the duration of the oviposition cycle) and 32 mated status of insects to be determined. Despite widespread use the two techniques have not 33 previously been compared.
The Role of Emotional Intelligence in Organizational Justice Development and LMX in Pakistan International Airline

The purpose of this study was to identify the relationship between emotional intelligence (EI) and leader-member exchange (LMX) and organizational justice (OJ) in a public sector organization. PIA was the case study of the following research and therefore data was collected from certain selected employees in PIA, while the findings of this study was generalized over the entire employee base of PIA and also over the other public sector organizations of the country. The design of the research is quantitative and the data collection method is primary. A pre-structured questionnaire was used to collect data from 391 employees of PIA. The sample size was identified based on Slovin’s formula for sample size calculation. Several statistical techniques such as reliability, correlation, and partial least square method analysis were applied to identify the relationship between the variables. The researcher has also conducted a detailed discussion over the findings of this study, while comparing it with the evaluations carried out by past studies regarding the subject matter under consideration. The findings of the study indicate that a positive relationship exists between EI and LMX as well as between EI and OJ.