Miracle-dz/UniFAR-FTUs huggingface dataset:
Effect of Profitability, Leverage, Audit Opinion and Firm Reputation toward Audit Report Lag

audit report lag has become a phenomenon that cannot be denied is one of the problems that is quite disturbing. Audit report lag is detrimental to users of financial statements. Users of financial statements take longer to receive financial statements, even though they want to use the financial statements as a decision-making tool. This study aims to provide empirical evidence of the influence of profitability, leverage, audit opinion, and reputation of public accounting firms on audit delay in listed manufacturing companies in the Indonesia Stock Exchange. This research is quantitative, using secondary data. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The testing of the hypothesis used in this study is multiple linear regression analysis. After passing the data processing process that is processed in SPSS, the results of the study show that leverage affects audit delay, while profitability, audit opinion, and the reputation of public accounting firms do not significantly influence audit delay. In this study, the authors did not test together the effect of all variables on audit delay.
Technology acceptance of IKEA mobile application

In the past few years, rapid development of mobile technologies has been changing the way people approach purchasing. Using Technology Acceptance Model (Davis, 1986), the authors believe that IKEA’s furniture mobile application creates a certain value to its users. The study aims at examining the importance of perceived usefulness, perceived ease of use and compatibility dimensions of IKEA’s app and their impact on consumers’ behavioral intentions to see whether or not they lead to actual purchase. The thesis findings reveal that IKEA mobile application is not widely used. The results should have been applicable for similar companies as IKEA especially those which promote in-store app usage. However, it is not possible since the thesis contradicts the assumption of broad usage of such mobile application. The analysis of the surveys releaved gender having a role in IKEA mobile app perception as well as occupation. The analysis is also contributing by a realization that mobile technologies lead to faster decision-making, more information availability, and therefore, can create better marketing communication strategies.
Mental Imagery, Optimism, and Self-efficacy: The Role of Imagery Perspective
and Imagery Modality in Positive Cognition

This study examined whether using different imagery perspectives and modalities plays a role in the link between vividness of imagining positive events and positive cognition such as optimism, self-efficacy and memory for positive mood. We asked participants to complete self-rating scales of positive cognition and to imagine doing various actions in positive situations from the external and internal perspectives of visual modality and when using kinesthetic modality. We found that vividness of imagining actions in positive situations from an external perspective predicts all positive cognitions: optimism and self-efficacy and memory of positive mood. The vividness of imagining actions in positive situations from the internal perspective of visual modality and kinesthetic imagery predicted only self-efficacy and memory of positive mood but not optimism. We discuss the findings in light of existing theories regarding imagery and positive cognition and suggest several possibilities of using imagery perspective for imagery interventions.
Nanotechnology-based approaches in the fight against SARS-CoV-2

The COVID-19 pandemic caused by highly-infectious virus namely severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) has resulted in infection of millions of individuals and deaths across the world. The need of an hour is to find the innovative solution for diagnosis, prevention, and cure of the COVID-19 disease. Nanotechnology is emerging as one of the important tool for the same. In the present review we discuss the applications of nanotechnology-based approaches that are being implemented to speed up the development of diagnostic kits for SARS-CoV-2, development of personal protective equipments, and development of therapeutics of COVID-19 especially the vaccine development.
The genetic algorithm for solving the dial-a-ride problem

In this project the genetic algorithm (GA) is used to solve the dial-a-ride problem (DARP). In a dial-a-ride system customers are to be picked up and delivered within given time windows by a transportation vehicle. The aim is to minimize transportation cost and maximize the customer service level while satisfying the constraints. The approach used to solve the DARP is the classical cluster-first, route-second strategy. That is, the customers are assigned to vehicles using a genetic algorithm and then a routing heuristic algorithm developed by Baugh et al. is used to make a route for each vehicle. The solution method is implemented in JAVA and tested on several randomly generated test problems. The test problems are taken from Cordeau and Laporte. Several improvement strategies to the initial solution method are proposed and the results from the best strategy are compared to the results obtained by Cordeau and Laporte. In Danish: I dette projekt er den genetiske algoritme (GA) brugt for at lose Dial-a-Ride Problemet (DARP). I DARP skal kunder hentes og afleveres af et transportmiddel indenfor givne tidsvinduer. Formalet er at minimere transport omkosninger og maximere kundeservice samtidigt med at holde begraensningerne. Metoden der er brugt til at lose DARP er den klassiske cluster-forst, rute-naest strategi. I forste omgang er den genetiske algoritme er brugt til at tildele kunder til transport midlerne og dernaest anvendes en rute algoritme lavet af Baugh et al. til at lave ruten til hvert transport middel. Losningsmetoden er implementeret i JAVA og testet med mange tilfaeldigt lavet test problemer. Test problemerne er lavet af Cordeau and La- porte. Nogle forbedringsstrategier bliver praesenteret til den forste losningsmetode og resultaterne fra den bedste strategi bliver sammenlignet med resultaterne af Cordeau and Laporte.
Sloshing Analysis of a Heterogeneous Viscous Liquid in Immovable Tank under Pitching Excitation

The effects of the heterogeneity of liquid on the tank sloshing under pitching excitation are analyzed and discussed. The time history of the free surface elevation for tank containing a homogeneous – heterogeneous liquid are recorded and discussed. Numerical simulations are performed for various functions of density using the finite-element method. A theoretical model in the case of heterogeneous viscous liquid are developed using the variation formulation based on the Navier-Stokes equations. The effect of viscosity on the responses is also discussed for each case. In each case, the time history plots for the vertical fluid displacement at a select node, and the pressure in selected elements are presented to illustrate the results of numerical simulations. The effect of heterogeneity parameter of the amplitude of liquid sloshing in a two dimensional partially filled rectangular tank under pitch excitation is conducted to investigate the effects of excitation variable density on the liquid sloshing by a series of numerical experiments. The results are compared with existing theoretical study and the comparison shows fair agreement.
Mathematical Reconstruction of Land Carbon Models From Their Numerical Output: Computing Soil Radiocarbon From 12C Dynamics

<p>Radiocarbon (<sup>14</sup>C) is a powerful tracer of the global carbon cycle that is commonly used to assess carbon cycling rates in various Earth system reservoirs and as a benchmark to assess model performance. Therefore, it has been recommended that Earth System Models (ESMs) participating in the Coupled Model Intercomparison Project Phase 6 report predicted radiocarbon values for relevant carbon pools. However, a detailed representation of radiocarbon dynamics may be an impractical burden on model developers. Here, we present an alternative approach to compute radiocarbon values from the numerical output of an ESM that does not explicitly represent these dynamics. The approach requires computed <sup>12</sup>C stocks and fluxes among all carbon pools for a particular simulation of the model. From this output, a time&#8208;dependent linear compartmental system is computed with its respective state&#8208;transition matrix. Using transient atmospheric <sup>14</sup>C values as inputs, the state&#8208;transition matrix is then applied to compute radiocarbon values for each pool, the average value for the entire system, and component fluxes. We demonstrate the approach with ELMv1&#8208;ECA, the land component of an ESM model that explicitly represents <sup>12</sup>C, and <sup>14</sup>C in 7 soil pools and 10 vertical layers. Results from our proposed method are highly accurate (relative error <0.01%) compared with the ELMv1&#8208;ECA <sup>12</sup>C and <sup>14</sup>C predictions, demonstrating the potential to use this approach in CMIP6 and other model simulations that do not explicitly represent <sup>14</sup>C. </p>
Occipital transtentorial approach for pineal region lesions: Addressing the controversies in conventional teaching

Background: The occipital transtentorial (OT) approach is well-established approach for pineal region tumors and can be of choice for the lesions located around the suboccipital part of tentorium such as the quadrigeminal plate, posterior part of thalamus, tentorial surface of cerebellum, splenial region, posterior falx, and lesions around the tentorial incisura. However, it is not very much extensively used in the above-mentioned locations other than the pineal region. Methods: Thirty-one patients of pineal region lesions were operated by OT approach, the role of conventional preoperative evaluation of the anatomy of the venous sinuses, deep venous system, and tentorial angle was investigated. Results: A variety of lesions were operated using this approach achieving gross and near total resection in majority of the cases (76.6%), with acceptable postoperative mean modified Rankin scales (1.8). Conclusion: The OT is a preferable approach for pineal region lesions for patients of all ages and can be tailored for achieving high resectability rates irrespective of the status of the deep venous system and tentorial angle, with reasonable postoperative surgical outcome.
Contribution of Organizational Commitment, Lesson Study, and Teacher Professionalism to Learning Quality

The aims of this study describes and analyzes the contributions: organizational commitment to the quality of learning; school-based lesson study (SBLS) on the quality of learning; an organizational commitment to professionalism; SBLS towards professionalism; professionalism towards the quality of learning; an organizational commitment to the quality of learning through professionalism; and SBLS on the quality of learning through professionalism. This research used a quantitative method by distributing questionnaires with a Likert scale. The study population was 128 teachers with a sample of 97 teachers who were selected by proportional random sampling at State Middle Schools in Banjarbaru City — collecting data using instruments that have been valid and reliable. Data were analyzed descriptively and path analysis. The research results show: (1) organizational commitment has a contribution to the quality of learning, (2) SBLS has a contribution to the quality of learning, (3) organizational commitment has a contribution to professionalism, (4) SBLS has a contribution to professionalism, (5) ) professionalism has a contribution to the quality of learning, (6) organizational commitment has a significant indirect contribution to the quality of learning through professionalism, and (7) SBLS does not have an indirect contribution to the quality of learning through professionalism.
A COMPARISON OF ALCOHOL INVOLVEMENT IN EXPOSED AND INJURED DRIVERS, PHASES I AND II

The study was conducted for the National Highway Traffic Safety Administration to investigate the role that alcohol plays in automobile accidents involving injury. Data were collected from drivers involved in such type accidents and also from drivers who were not involved but were similarly exposed to such accidents. Collection of data basically involved: (a) Interviewing and measuring Blood/Breath Alcohol Content (BAC) of accident drivers at the scenes of accidents, in hospitals, or at police stations; (b) interviewing and measuring BAC's of non-accident drivers at the same location of each accident. The most relevant findings of the study were: (a) Drivers involved in injury-producing accidents had significantly higher BAC's than drivers who were exposed to the same environment but who were not involved in accidents; (b) drivers who had a high lvel of BAC were more likely to become involved in injury-producing accidents than drivers who did not have high BAC's; (c) drivers who were driving with a BAC greater than or equal to . 030 were found to be at fault more frequently in injury-producing accidents than drivers who were also involved in accidents but who had not been drinking.
Optimal Precipitation Of Zn+₂ and Ni+₂ From Aqueous Solution: Influence Of Rapid Mixing Parameters

Wastewater containing Zn+₂and Ni+₂is normally treated by chemical precipitation, coagulation, flocculation followed by clarification.The metal precipitation is influenced by chemical (wastewater pH, coagulant type and dose) and physical (rapid mixing speed and time) parameters. The process usually consists of the rapid dispersal of a coagulant into the wastewater followed by an intense agitation commonly defined as rapid mixing. This study focused on the most important parameters of rapid mixing design: mixing intensity and duration. Simulated aqueous solutions containing 50 ppm Zn+₂and 50 ppm Ni+₂were treated with aluminum sulphate, ferrous sulphate and ferric chloride coagulants at different doses and different rapid mixing times and speeds. Experimental results obtained indicate that ferric chloride at 30 mg/l dose was superior over aluminum sulphate and ferrous sulphate at the same dose in Zn+₂and Ni+₂removals. Rapid mixing time had a strong influence on the metal removal. An optimal combination of rapid mixing parameters was determined as: 60 s at 100 rpm for Zn+₂and 30 s at 80 rpm for Ni+₂removals. Scanning electron microscopy images for Zn+₂and Ni+₂flocs at optimum parameters of rapid mixing show that ferric chloride addition compacts the surface texture of the metals flocs. Flocs formed by Zn+₂are denser and larger than flocs formed by Ni+₂.
The effect of retention trees on the growth of norway spruce

The increased demand for wood and at the same time declining biodiversity, especially in species related to natural forests has brought to attention the need to find ways to maintain natural forest components also in managed stands, not only in specially protected areas. One possible method for increasing the number of species in a production forest is using retention trees. A forest stand in Southern Sweden was investigated to determine the effect of retained trees on the growth of Norway spruce (Picea abies). A total of thirty-three plots were established in 5.5 ha stand with retained oaks as plot centers, three oak release treatments (high release, medium release and no release) were carried out on the plots. The results showed a reduction in individual tree Norway spruce growth within the proximity of the retained oak. A larger diameter increment was recorded around the gaps in comparison with no release plots, so some of the loss in Norway spruce growth was compensated. At the whole stand level, there was no significant effect of the retained trees on the growth of the spruce; however, this could be caused by the imposed treatments and thinning in the stand, which might have evened out the total retained tree effect. Further investigation is needed in determining the compensation of growth around gaps and also a wider age range of Norway spruce stands should be evaluated.
Prospects for LNG in the South Baltic Sea Region

The global policy of protection environment enforces much more stringent regulations to reduce pollutants from exhaust gases. These requirements are being implemented gradually from 2010 and will have full force in 2015 and 2016. The shipping industry is facing a big challenge to meet these regulations, especially on ECA (emission control area). This paper describes the activities within project “MarTech LNG”, that promotes the use of LNG as a ship's fuel on south Baltic Sea region.
Quantifying the adhesive strength between the SARS-CoV-2 S-proteins and human receptor and its effect in therapeutics

The binding affinity and adhesive strength between the spike (S) glycoproteins of the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), and the human angiotensin-converting enzyme 2 (ACE2) receptor is computed using molecular dynamics (MD) simulations. The calculations indicate that the binding affinity is eRS= 12.6 +/- 1 kCal mol-1 with a maximum adhesive force of ~102 pN. Our analysis suggests that only 27 (13 in S-protein, 14 in ACE2) residues are active during the initial fusion process between the S-protein and ACE2 receptor. With these insights, we investigated the effect of possible therapeutics in the size and wrapping time of virus particles by reducing the binding energy. Our analysis indicates that this energy has to be reduced significantly, around 50\% or more, to block SARS-CoV-2 particles with radius in the order of R < 60 nm. Our study provides concise target residues and target binding energy reduction between S-proteins and receptors for the development of new therapeutics treatments for COVID-19 guided by computational design.
Investigation into the effects of project delivery methods on LEED targets

Hanks, Nicole Marie, "Investigation into the effects of project delivery methods on LEED targets" (2015). Master's Projects. Paper 148. Due to the environmental impacts of buildings and the increased demand for sustainable construction, it is essential that the construction industry can effectively deliver green buildings. The U.S. Green Building Council (USGBC) created the Leadership in Energy and Environmental Design (LEED) rating system to aid in the construction and evaluation of green buildings. The project delivery method, chosen by the owner, can affect the achievement of project targets (e.g., budget, schedule, LEED certification). The most utilized project delivery method is the traditional Design-Bid-Build (DBB). Integrated Project Delivery (IPD) is an emerging project delivery method that has gained attention for the potential to deliver buildings more effectively (i.e. reaching or exceeding project targets) than previous methods. Currently, there is a lack of IPD research regarding green building. This research compared the most widely used DBB method to the IPD to identify the superior project delivery method for constructing a LEED certified building. Sixteen case studies of both DBB and IPD commercial construction projects in the U.S were studied. The research found that the important contributors to the achievement of LEED certification goals include early involvement of key project participants, collaboration, and use of technology. Although these factors can be utilized with both DBB and IPD project delivery methods, IPD facilitates the use of technology and incentivizes early participant involvement and collaboration. Thus, IPD provides more assurance that project performance targets (e.g., LEED certification) will be met or exceeded. This research recommends the adoption and utilization of IPD as the method of delivery for LEED projects in order to minimize the impact of buildings on the environment.
Design and Assessment of Vibrotactile Biofeedback and Instructional Systems for Balance Rehabilitation Applications.

xviii CHAPTER 1: Introduction and Background 1 1.1. Balance and the vestibular system 1 1.2. Balance rehabilitation 2 1.3. Sensory augmentation for balance-related applications 4 1.4. Vibrotactile biofeedback technology for balance-related applications 6 1.5. Dissertation aims 9 1.6. Overview of dissertation structure 12 References 15
Estudo da Estabilidade Global de Edifícios Altos com Lajes Protendidas

The use of prestressed concrete flat slabs in buildings has been increasing in recent years in the Brazilian market. Since the implementation of tall and slender buildings a trend in civil engineering and architecture fields, arises from the use of prestressed slabs a difficulty in ensuring the overall stability of a building without beams. In order to evaluate the efficiency of the main bracing systems used in this type of building, namely pillars in formed "U" in elevator shafts and stairs, and pillars in which the lengths are significantly larger than their widths, was elaborated a computational models of fictional buildings, which were processed and analyzed using the software CAD/TQS. From the variation of parameters such as: geometry of the pillars, thick slabs, characteristic strength of the concrete, reduceofthe coefficient of inertia for consideration of non-linearities of the physical elements, stiffness of the connections between slabs and pillars, among others, to analyze the influence of these variables on the overall stability of the building from the facing of instability parameter Gama Z, under Brazilian standard NBR 6118, in addition to performing the processing of building using the P-Delta iterative calculation method for the same purpose.
The Relationship Between Waiting Time for Elective Cholecystectomy and Emergency Admission in KFMMC: Single Centre Experience

Patients with symptomatic cholelithiasis may undergo cholecystectomy, as an emergency or elective, in the outpatient clinic after discharge from the emergency department (ED). Increasing waiting times for elective cholecystectomy may lead to multiple ED visits for pain management or admission for emergency cholecystectomy. The aim of our study was to determine the relationship between waiting time for elective cholecystectomy and emergency admission. This retrospective, observational study was designed and conducted at a single institution. The medical records of 239 patients with gallstone diseases who underwent emergency or elective cholecystectomy between January 2013 to November 2017 were obtained from the clinic. Approximately 76% (182/239) of the study participants underwent elective cholecystectomy and ∼24% (57/239) visited the ED during their waiting period, of which 42% (24/57) proceeded with emergency cholecystectomy during the waiting time for elective cholecystectomy and the remaining 58% (33/57) were managed in the ED and eventually underwent elective cholecystectomy. A waiting period of 60 days or more increased the risk of emergency cholecystectomy 5.21 times compared to a waiting period of less than 60 days. A waiting period of 31 to 180 days and above increased the chances of emergency cholecystectomy 4.13 (risk ratio) times and 25.5 (risk ratio) times, respectively, compared to a waiting period of 30 days or less. Waiting time for elective cholecystectomy should be less than 30 days to reduce the risk of emergency cholecystectomy and multiple ED visits.
How Generation Z College Students Prefer to Learn: A Comparison of U.S. and Brazil Students

The purpose of this study was to engage in a comparative analysis of Generation Z college students in the United States and Brazil regarding characteristics, motivations, interpersonal styles, learning styles, and learning methods. Quantitative data in both countries were collected and analyzed to formulate comparative findings. Themes that emerged include learning that makes a difference, achievement orientation, logic-based learning, intrapersonal and interpersonal learning, applied and hands-on experiences, learning through words, recognition, and lacking vision, inspiration, and creativity. More similarities than differences were found across themes in both populations.