Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of Charter Accountant Certified Accounting Students (Empirical Study on Accounting Major Students in Bali Province)

Certified accountants are needed worldwide to improve the economy and the quality of information in the financial sector. Charter accountant (CA) certification for graduate accounting students can create professional accountants and have global competitiveness. This study aims to examine the determinants of student interest in accounting majors to become certified charter accountants (CA). The research was conducted on university students majoring in accounting in the province of Bali. Determinants of interest were tested through the approach of the theory of planned behavior, knowledge and personality type. The data was obtained by survey method by distributing questionnaires to 235 respondents. The analysis technique uses partial least squares. The results of the analysis show that the determinants of the interest of accounting students to become certified accountants are attitudes, subjective norms, perceived behavioral control and personality type. Beliefs related to the assessment of a behavior, namely attitudes towards behavior. Expectations and encouragement from people around him are called subjective norms. Perceived behavioral control, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students. Expectations and encouragement from the people around him are called subjective norms. Control of perceived behavior, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students. Expectations and encouragement from people around him are called subjective norms. Perceived behavioral control, namely self-perception, is easy to obtain CA certification. Personality type is the way individuals react and interact with the environment or other individuals. Knowledge has no effect on students' interest in being certified CA. This finding has implications for the Indonesian Institute of Accountants and other policy makers in their efforts to develop strategies to motivate Charter Accountants certified students.
Kantorovich inequalities and efficiency comparisons for several classes of estimators in linear models

New matrix, determinant and trace versions of the Kantorovich inequality (KI) involving two positive definite matrices are presented. Some of these are used to study the efficiencies of minimum‐distance (MD) estimators, generalized method‐of‐moments (GMM) estimators and several estimators specific to longitudinal or panel‐data analysis. They are also used to give upper bounds for the determinant and trace of the asymptotic variance matrix of a weighted least‐squares (WLS) estimator in the generalized linear model.
Piperine Loaded Titanium Dioxide Nanoparticles: Development,Characterisation and Biomedical Application

TiO 2 nanoparticles were prepared by using electrochemical anodization method. UV-Vis absorption spectrum of TiO 2 and TiO 2 : piperine nanoparticles have an absorption edge in the range of (340 -355) nm, suggesting that the TiO 2 colloidal obtained is anatase phase. The band gap energy (E g ) for TiO 2 nanoparticles (3.46 eV) is higher than the value of (3.20 eV) for bulk TiO 2 . X-Ray diffraction results for TiO 2 nanoparticles with a wavelength of 1.54 Å were investgation in this work. Planes (101), (200), (111), (220), (210), (211), (105), (220), (310), (221), and (220) crystal planes all had peaks with the lattice constants a = 3.755 Å and c = 9.5114 Å confirms the anatase phases of the TiO 2 nanoparticles according to the JCPDS file 21-127231. Scanning Electron Microscope images of TiO 2 samples in revealed the prevalence spherical nanosized crystallites, where clear nanostructures with a grain size of 15 nm. In TEM image, the shape of the nanoparticles was spherecial, with small size variance and found to be 15 nm. The EDX study of the nanoparticle reflects the atomic percentage of elements such as Ti and O with a ratio of 83:17 and no other peaks are observed this confirm the presence of TiO 2 nanoparticles.
Internal stellar rotation and orbital period modulation in close binary systems

The orbital period modulation, observed in close binary systems with late-type secondary stars, is considered in the framework of a general model that allows us to test the hypothesis proposed by Applegate. It relates the orbital period variation to the modulation of the gravitational quadrupole moment of their magnetically active secondary stars produced by angular momentum exchanges within their convective envelopes. By considering the case of RS CVn binary systems, it is found that the surface angular velocity variation of the secondary component required by Applegate's hypothesis is between 4 and 12 per cent, i.e. too large to be compatible with the observations and that the kinetic energy dissipated in its convection zone ranges from 4 to 43 times that supplied by the stellar luminosity along one cycle of the orbital period modulation. Similar results are obtained for other classes of close binary systems by applying a scaling relationship based on a simplified internal structure model. The effect of rapid rotation is briefly discussed finding that it is unlikely that the rotational quenching of the turbulent viscosity may solve the discrepancy. Therefore, the hypothesis proposed by Applegate is not adequate to explain the orbital period modulation of close binary systems with a late-type secondary.
Gain or Loss? Evidence for Legume Predisposition to Symbiotic Interactions with Rhizobia via Loss of Pathogen-Resistance-Related Gene Families

Nodulation is a hallmark yet non-universal characteristic of legumes. It is unknown whether the mechanisms underlying nitrogen-fixing symbioses evolved within legumes and the broader nitrogen-fixing clade (NFC) repeatedly de novo or based on common ancestral pathways. Ten new transcriptomes representing members from the Cercidoideae and Caesalpinioideae subfamilies were supplemented with published omics data from 65 angiosperms, to investigate how gene content correlates with nodulation capacity within Fabaceae and the NFC. Orthogroup analysis categorized annotated genes into 64150 orthogroups, of which 19 were significantly differentially represented between nodulating versus non-nodulating NFC species and were most commonly absent in nodulating taxa. The distribution of six over-represented orthogroups within Viridiplantae representatives suggested that genomic evolution events causing gene family expansions, including whole-genome duplications (WGDs), were unlikely to have facilitated the development of stable symbioses within Fabaceae as a whole. Instead, an absence of representation of 13 orthogroups indicated that losses of genes involved in trichome development, defense and wounding responses were strongly associated with rhizobial symbiosis in legumes. This finding provides novel evidence of a lineage-specific predisposition for the evolution and/or stabilization of nodulation in Fabaceae, in which a loss of pathogen resistance genes may have allowed for stable mutualistic interactions with rhizobia.
Detecting defense mechanisms from Adult Attachment Interview (AAI) transcripts using machine learning

Abstract Objective: Defensive functioning (i.e., unconscious process used to manage real or perceived threats) may play a role in the development of various psychopathologies. It is typically assessed via observer rating measures, however, human coding of defensive functioning is resource-intensive and time-consuming. The purpose of this study was to develop a machine learning approach to automate coding of defense mechanisms from interview transcripts. Method: Participants included a clinical sample of women with binge-eating disorder (n = 92) and a community sample without binge-eating disorder (n = 66). We trained and evaluated five RoBERTa-based models to detect the presence of defenses in 16,785 interviewer-participant talk-turn pairs nested within 192 interviews. A model detected the presence of any defense, while four additional models detected the most common defenses in this sample (repression, intellectualization, reaction formation, undoing). Results: The models were capable of distinguishing defenses (ROC-AUC .82-.90) but were not proficient enough to warrant replacing human coders (PR-AUC .28-.60). Follow-up analysis was performed to assess other practical uses of these models. Discussion: Our machine learning models could be used to assist coders. Future research should conduct a deployment study to determine if human coding of defense mechanisms can be expedited using machine learning models.
Factors for In-Hospital Mortality in 145 Male Patients with Fournier’s Gangrene: A 10-Year Observational Study from a Single Tertiary Referral Center in Indonesia

Background Fournier’s gangrene (FG) is a potentially fatal necrotizing infection. Due to the rapid progression of the disease, the fatality rate remains high despite advances in therapy. This 10-year observational study from a single tertiary referral center in Indonesia aimed to identify the risk factors for in-hospital mortality from 145 male patients diagnosed with FG. Material/Methods This retrospective cohort study was conducted at one of Indonesia’s largest tertiary referral hospitals. The risk factors of in-hospital mortality were analysed using data collected through hospital medical records. All patients diagnosed with FG from January 2012 until December 2021 were included. Outcome measured was sociodemographic factors, comorbidities, laboratory findings, length of stay, culture results, and disease outcome. The microbiological culture was performed on FG lesions isolates. The statistical analysis was conducted using SPSS version 26.0. Results The analysis included 145 male patients with a median age of 52 (IQR, 43–61) years. Of them, 38 (26.20%) patients died. There were more patients with diabetes mellitus (DM) in non-survivor groups compared to survivor groups (76.3% vs 57%, p=0.035). On multivariate analysis, DM and Clostridium perfringens infection were found to be independent factors of in-hospital mortality [adjusted odds ratio (aOR)2.583, 95% confidence interval (CI)=1.061–6.289, aOR 5.982,95% CI=1.241–28.828, respectively]. Conclusions The mortality rate for FG was considerably high. DM and Clostridium perfringens infection were shown to be independent risk factors for mortality among men.
Changes in sleep performance and chronotype behaviour after vestibular rehabilitation in unilateral vestibular hypofunction

Abstract Objective This study aimed to investigate changes in sleep parameters and self-perceived sleep quality in unilateral vestibular hypofunction participants after vestibular rehabilitation. Method Forty-six unilateral vestibular hypofunction participants (before and after vestibular rehabilitation) along with a control group of 60 healthy patients underwent otoneurological examination, a one-week actigraphy sleep analysis and a series of self-report and performance measures. Results After vestibular rehabilitation, unilateral vestibular hypofunction participants showed a significant score decrease in the Pittsburgh Sleep Quality Index, a self-rated reliable questionnaire depicting sleep quality during the last month, as well as a reduction in sleep onset latency and an increase in total sleep time, indicating an objective improvement in sleep quality as measured by actigraphy analysis. However, after vestibular rehabilitation, unilateral vestibular hypofunction participants still showed statistically significant differences with respect to the control group in both self-rated and objective measurements of sleep quality. Conclusion Vestibular rehabilitation may impact on sleep performance and chronotype behaviour, possibly by opposing long-term structural changes along neural pathways entangled in sleep activity because of the deafferentation of the vestibular nuclei.
South to north investment linkages and decent work in Brazil

Over the last 25 years, the BRICs asserted themselves as drivers of globalization. But what does their new-found prominence mean for working conditions at home? Using a novel sub-national database covering outward investment linkages and working conditions in Brazilian municipalities, this study tests whether a direct investment in Europe leads to the introduction of decent working conditions in Brazil. The empirical results provide strong support for the investing-up effect using a mixture of panel data analysis and text analysis. The results suggest that economic integration with high-standard developed countries can act as a powerful mechanism for labor standard improvements in developing countries.
Task‐based functional magnetic resonance imaging prediction of postsurgical cognitive outcomes in temporal lobe epilepsy: A systematic review, meta‐analysis, and new data

Task‐based functional magnetic resonance imaging (tfMRI) has developed as a common alternative in epilepsy surgery to the intracarotid amobarbital procedure, also known as the Wada procedure. Prior studies have implicated tfMRI as a comparable predictor of postsurgical cognitive outcomes. However, the predictive validity of tfMRI has not been established. This preregistered systematic review and meta‐analysis (CRD42020183563) synthesizes the literature predicting postsurgical cognitive outcomes in temporal lobe epilepsy (TLE) using tfMRI. The PubMed and PsycINFO literature databases were queried for English‐language articles published between January 1, 2009 and December 31, 2020 associating tfMRI laterality indices or symmetry of task activation with outcomes in TLE. Their references were reviewed for additional relevant literature, and unpublished data from our center were incorporated. Nineteen studies were included in the meta‐analysis. tfMRI studies predicted postsurgical cognitive outcomes in left TLE ( ρ̂ = −.27, 95% confidence interval [CI] = −.32 to −.23) but not right TLE ( ρ̂ = −.02, 95% CI = −.08 to .03). Among studies of left TLE, language tfMRI studies were more robustly predictive of postsurgical cognitive outcomes ( ρ̂ = −.27, 95% CI = −.33 to −.20) than memory tfMRI studies ( ρ̂ = −.27, 95% CI = −.43 to −.11). Further moderation by cognitive outcome domain indicated language tfMRI predicted confrontation naming ( ρ̂ = −.32, 95% CI = −.41 to −.22) and verbal memory ( ρ̂ = −.26, 95% CI = −.35 to −.17) outcomes, whereas memory tfMRI forecasted only verbal memory outcomes ( ρ̂ = −.37, 95% CI = −.57 to −.18). Surgery type, birth sex, level of education, age at onset, disease duration, and hemispheric language dominance moderated study outcomes. Sensitivity analyses suggested the interval of postsurgical follow‐up, and reporting and methodological practices influenced study outcomes as well. These findings intimate tfMRI is a modest predictor of outcomes in left TLE that should be considered in the context of a larger surgical workup.
Expandable Drug Delivery Systems Based on Shape Memory Polymers: Impact of Film Coating on Mechanical Properties and Release and Recovery Performance

Retentive drug delivery systems (DDSs) are intended for prolonged residence and release inside hollow muscular organs, to achieve either local or systemic therapeutic goals. Recently, formulations based on shape memory polymers (SMPs) have gained attention in view of their special ability to recover a shape with greater spatial encumbrance at the target organ (e.g., urinary bladder or stomach), triggered by contact with biological fluids at body temperature. In this work, poly(vinyl alcohol) (PVA), a pharmaceutical-grade SMP previously shown to be an interesting 4D printing candidate, was employed to fabricate expandable organ-retentive prototypes by hot melt extrusion. With the aim of improving the mechanical resistance of the expandable DDS and slowing down relevant drug release, the application of insoluble permeable coatings based on either Eudragit® RS/RL or Eudragit® NE was evaluated using simple I-shaped specimens. The impact of the composition and thickness of the coating on the shape memory, swelling, and release behavior as well as on the mechanical properties of these specimens was thoroughly investigated and the effectiveness of the proposed strategy was demonstrated by the results obtained.
Effect of humic acid on soil properties and crop production– A review

Many studies have been made in recent years to improve the quality and increase the quantity of agricultural yield. Mechanization and novel hybrid seeds are not the only factors contributing to agricultural advancement and progress; soil quality also plays an important role. It is common for soils that lack organic matter to be unfit for plant growth. Humic compounds have begun to be added to soil in different regions of the world to address this issue and boost agricultural yields. Nowadays, humic acid (HA) is available in different forms (powder, granule, liquid & flakes) in the market and can be applied to crops or soil by various techniques, i.e. soil application, foliar application, seed treatment, root dipping, through drip irrigation and along with inorganic fertilizers but soil application is found most effective in numerous studies. To know the optimum dose of the humic acid, various studies were conducted on crops and discovered a positive response in yield attributed to character, yield, and soil properties. This review enlightens the relevance of humic acid on different crops and soil health, and boosts agricultural productivity.
Fixed points for Lüders operations and commutators

Let B(H) be the algebra of all bounded linear operators on a complex Hilbert space H and let {Tj}∞j = 1⊂B(H) be a sequence of operators such that ∑∞j = 1Tj*Tj = 1H in the weak operator topology. Let us define ΦT: B(H) → B(H) by setting ΦT(Y) = ∑∞j = 1T*jYTj for Y ∊ B(H). We show that, if X ∊ B(H) is an operator such that all the commutators XTj − TjX as well as X itself are fixed points for ΦT, then XTj − TjX = 0 for all j ⩾ 1. In the case when {Tj}∞j = 1 consists of commuting normal operators, this shows that every fixed point for ΦT commutes with all Tj for j ⩾ 1.
FREE VIBRATION ANALYSIS OF ARBITRARILY SHAPED PLATES WITH CLAMPED EDGES USING WAVE-TYPE FUNCTIONS

The basic idea related to the non-dimensional dynamic influence (Green's) function defined in an infinite membrane has been applied to the free vibration analysis of arbitrarily shaped plates with clamped edges. Another non-dimensional dynamic influence function newly defined in the paper exactly satisfies the governing homogeneous differential equations of plates and is regular in the entire domain. The proposed method uses the boundary discretization scheme similar to that of the boundary element method but does not require any interpolation function between the nodes distributed along the boundary. As a result, the method has a significant advantage in its simplicity and accuracy. Although the method uses no interpolation function, it gives very accurate eigenvalues and mode shapes compared with the exact solutions or FEM results. It should be also noted that particular attention is given to reduce the size of the system matrix whose determinant equation yields eigenvalues, and to overcome the functional dependence problem of the non-dimensional dynamic influence functions.
Streamwise development of the wind turbine boundary layer over a model wind turbine array

The streamwise development of turbulence statistics and mean kinetic energy in a model wind farm consisting of 3 × 5 wind turbines is studied experimentally in a wind tunnel. The analysis uses planar Particle Image Velocimetry data obtained at the centerline plane of the wind farm, covering the inflow as well as four planes in between five downstream wind turbines. The data analysis is organized by dividing these measurement planes into three regions: the above-rotor, rotor-swept, and below-rotor regions. For each field, flow development is quantified using a properly defined relative difference norm based on an integration over each of the regions. Using this norm, it is found that the mean streamwise velocity approaches a fully developed state most rapidly, whereas the flow development is more gradual for the second-order statistics. The vertical entrainment flux of the mean kinetic energy by the Reynolds shear stress, ⟨U⟩⟨u′v′⟩, is observed to develop at a rate similar to that of the Reynolds shear stress rather than the mean streamwise velocity component. Its development is slowest in the layer nearest to the ground. Analysis of various terms in the mean kinetic energy equation shows that the wind turbine boundary layer has not yet reached fully developed conditions by the fifth turbine but that it is approaching such conditions. By comparing the vertical entrainment flux with the horizontal flux due to the mean flow, it is found that the former increases, whereas the latter decreases, as function of downstream distance, but that the former is already an important contributor in the developing region.
Modeling the Interstellar Medium-Stellar Wind Interactions of λ Andromedae and ϵ Indi

A numerical study is presented of the interaction between the partially ionized interstellar medium (ISM) and the stellar wind of the very active RS CVn-type binary star λ And (G8 IV-III+? ). Similar to results found for the heliosphere-ISM interaction, a termination shock, a tangential discontinuity (the "astropause"), and a bow shock are found in the model. More importantly, a hydrogen wall forms in the model, and its neutral density, temperature, and velocity are investigated. As an application, the additional absorption of the Lyα line of λ And due to the hydrogen wall is calculated and compared with high-resolution UV spectra obtained by the Hubble Space Telescope (HST). Variation of stellar wind parameters results in different astrospheres and hydrogen walls, with distinct Lyα absorption. Although not studied here, variation of interstellar parameters will alter the astrospheres as well, just as in the heliospheric case. Thus, establishing a good model fit to the HST data is a tool to constrain the combination of parameters of stellar wind and ambient interstellar medium. A second numerical study is undertaken for the nearby star ϵ Ind (K5 V). Again, a hydrogen wall is encountered, and the correction to interstellar Lyα absorption demonstrated. While ϵ Ind is interesting in that it has a high relative velocity with respect to the ISM, λ And is interesting in that it is a large, extremely active star that we therefore model with a higher mass-loss rate than the Sun. The numerous assumptions that are made in the models preclude a definitive measurement of mass-loss rates for these stars at this point, but our models suggest that for ϵ Ind the observed Lyα absorption can be reproduced adequately by a wind with roughly the solar mass-loss rate. For λ And, a mass-loss rate of roughly 10 times solar is suggested, which is actually lower than one might have expected since the star has about 55 times the surface area of the Sun.