Miracle-dz/UniFAR-FTUs huggingface dataset:
The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling

Abstract The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study specifically determined the awareness level and extent of adoption of the standard. It also assessed how coercive, memetic, normative and environmental factors influenced the adoption of standards among the SMEs. It utilized an explanatory research design that adopted a quantitative approach to analyzing data and making inferences. Adapting a close-ended questionnaire, the PLS-SEM was used in analyzing the data. The study revealed that the majority of SMEs were aware of IFRS for SMEs in financial reporting to a high extent. The study further found that most SMEs did not fully comply to the IFRS for SMEs in preparing and presenting financial statements. Again, Coercive isomorphism and Environmental factors positively influenced the adoption of IFRS for SMEs among SMEs in the northern sector of Ghana. In contrast, mimetic and normative isomorphism played no significant role in the adoption process. The study further found that level of compliance positively moderates the effect of the level of Awareness on IFRS for SME adoption. Challenges associated with IFRS for SMEs (COF) positively influenced its adoption.
Understand Delegates Risk Attitudes and Behaviour: The Moderating Effect of Trust in COVID-19 Vaccination

The continuing COVID-19 pandemic has prompted many people to receive the needed vaccines. However, how trust in vaccination affects the attitude and behavior of delegates attending a convention in Macau has yet to be determined. Accordingly, we applied quantitative method in conducting a survey involving 514 participants and analysed the data using AMOS and SPSS. The results showed that trust in vaccines has a significant impact on moderating the relationship between risk attitude and satisfaction. Trust in vaccines has a significant positive effect on involvement. Risk attitude negatively affects involvement, satisfaction, and loyalty. The major contribution of this research is the introduction of a model based on trust in vaccination. To boost delegates’ confidence to attend convention activities, governments and organizations should deliver accurate information on vaccines and pandemic risks, and that delegates should obtain accurate information about it. Lastly, unbiased and professional operators of the MICE industry also can offer precise COVID-19 vaccination information to reduce misperception and increase the security.
Role of the renin–angiotensin system in the pathophysiology of coronary heart disease and heart failure: Diagnostic biomarkers and therapy with drugs and natural products

The renin–angiotensin system (RAS) plays a pivotal role in blood pressure regulation. In some cases, this steering mechanism is affected by various deleterious factors (mainly via the overactivation of the RAS) causing cardiovascular damage, including coronary heart disease (CHD) that can ultimately lead to chronic heart failure (CHF). This not only causes cardiovascular disability and absenteeism from work but also imposes significant healthcare costs globally. The incidence of cardiovascular diseases has escalated exponentially over the years with the major outcome in the form of CHD, stroke, and CHF. The involvement of the RAS in various diseases has been extensively researched with significant limelight on CHD. The RAS may trigger a cascade of events that lead to atherosclerotic mayhem, which causes CHD and related aggravation by damaging the endothelial lining of blood vessels via various inflammatory and oxidative stress pathways. Although there are various diagnostic tests and treatments available in the market, there is a constant need for the development of procedures and therapeutic strategies that increase patient compliance and reduce the associated side effects. This review highlights the advances in the diagnostic and treatment domains for CHD, which would help in subjugating the side effects caused by conventional therapy.
Solving Quadratic Assignment Problems by ‘Simulated Annealing’

Abstract Recently, an interesting analogy between problems in combinatorial optimization and statistical mechanics has been developed and has proven useful in solving certain traditional optimization problems such as computer design, partitioning, component placement, wiring, and traveling salesman problems. The analogy has resulted in a methodology, termed “simulated annealing,” which, in the process of iterating to an optimum, uses Monte Carlo sampling to occasionally accept solutions to discrete optimization problems which increase rather than decrease the objective function value. This process is counter to the normal ‘steepest-descent’ algorithmic approach. However, it is argued in the analogy that by taking such controlled uphill steps, the optimizing algorithm need not get “stuck” on inferior solutions. This paper presents an application of the simulated annealing method to solve the quadratic assignment problem (QAP). Performance is tested on a set of “standard” problems, as well as some newly gen.
Periodic Orbits for Vector Fields with Nondegenerate First Integrals

Abstract We give a geometric proof, in the particular case of nondegenerate first integrals, of a theorem by Moser about the existence of periodic orbits on each level set of the integral, in a neighbourhood of a singular point of a vector field satisfying a nonresonance hypothesis. We use the same geometric approach to deal with the resonance case, obtaining a generalization of previous results by Sweet
Assessment of flood dynamics in a mountain stream using high‐resolution river flow records

Understanding the streamflow hydrodynamics is important for forecasting flooding phenomena in mountainous rivers. Accordingly, based on long‐term runoff observations obtained using diverse runoff techniques (i.e., rating curves and fluvial acoustic tomography (FAT)), the authors (1) evaluated and explored flood phenomena, (2) discussed the effects of dams on flood hydrograph, (3) and revealed backwater effects caused by river channel bends, sand bars, and floodplains. The duration and slope of the falling limb of the hydrograph were directly influenced by the catchment characteristics that affected runoff recession, whereas the behaviour of the rising limb of the hydrograph was directly influenced by rainfall. A weaker correlation between discharge and rainfall in higher flood events indicates that rainfall events were strongly altered by water released from dams in the basin. Additionally, because of the backwater effects, the rate at which the flow velocity and boundary shear stress changed with the increasing discharge was reduced, potentially slowing the pace of erosion. Our findings are relevant for managing mountain rivers, particularly in river bend reaches prone to backwater effects. The FAT method could help increase the ability to monitor short‐term fluctuations in floods and associated hazards.
Transition Boiling Curves in Saturated Pool Boiling From Horizontal Cylinders

Pool boiling heat flux versus wall superheat boiling curves were obtained for horizontal 3.18-mm-dia thin-walled brass tubes heated by an internal high-speed flow of ethylene glycol. The boiling liquids were saturated n-pentane, R-113, acetone, methanol, ethanol, benzene, and isopropanol. Boiling results include nucleate and transition boiling in all the test liquids, but film boiling was achieved only with methanol. The measured peak heat fluxes are well correlated by available predictions. The methanol experiments clearly display two transition boiling curves, one obtained on increasing the cylinder temperature from nucleate boiling, the other on decreasing the cylinder temperature from film boiling. For the cases in which the highest cylinder temperature reached only into the transition regime, a single transition boiling curve resulted.
Designing Hybrid Human–AI Orchestration Tools for Individual and Collaborative Activities: A Technology Probe Study

Combining individual and collaborative learning is common, but dynamic combinations (which happen as-the-need arises, rather than in preplanned ways, and may happen on an individual basis) are rare. This work reports findings from a technology probe study exploring alternative designs for classroom co-orchestration support for dynamically transitioning between individual and collaborative learning. The study involved 1) a technology-probe classroom study in an authentic, AI-supported classroom to understand teachers' and students' needs for co-orchestration support over dynamic transitions; and 2) workshops and interviews with students and teachers to get informed feedback about their lived experiences. About 118 students and 3 teachers from a middle school in the US experienced a pairing policy—student, teacher, and AI-controlled pairing policy—(i.e., identifying students needing help and potential helpers) for switching from individual to a peer-tutoring activity. This work aims to answer the following questions: 1) How did students and teachers react to these pairing policies? and 2) What are students' and teachers' desires for sharing control over the orchestration of dynamic transitions? Findings suggest the need for a form of hybrid control between students, teachers, and AI systems over transitions, as well as for adaptivity and adaptability for different classroom characteristics, teachers, and students' prior knowledge.
Improved BDS-2/3 Satellite Ultra-Fast Clock Bias Prediction Based with the SSA-ELM Model

Ultra-fast satellite clock bias (SCB) products play an important role in real-time precise point positioning. Considering the low accuracy of ultra-fast SCB, which is unable to meet the requirements of precise point position, in this paper, we propose a sparrow search algorithm to optimize the extreme learning machine (SSA-ELM) algorithm in order to improve the performance of SCB prediction in the Beidou satellite navigation system (BDS). By using the sparrow search algorithm’s strong global search and fast convergence ability, we further improve the prediction accuracy of SCB of the extreme learning machine. This study uses ultra-fast SCB data from the international GNSS monitoring assessment system (iGMAS) to perform experiments. First, the second difference method is used to evaluate the accuracy and stability of the used data, demonstrating that the accuracy between observed data (ISUO) and predicted data (ISUP) of the ultra-fast clock (ISU) products is optimal. Moreover, the accuracy and stability of the new rubidium (Rb-II) clock and hydrogen (PHM) clock onboard BDS-3 are superior to those of BDS-2, and the choice of different reference clocks affects the accuracy of SCB. Then, SSA-ELM, quadratic polynomial (QP), and a grey model (GM) are used for SCB prediction, and the results are compared with ISUP data. The results show that when predicting 3 and 6 h based on 12 h of SCB data, the SSA-ELM model improves the prediction model by ~60.42%, 5.46%, and 57.59% and 72.27%, 44.65%, and 62.96% as compared with the ISUP, QP, and GM models, respectively. When predicting 6 h based on 12 h of SCB data, the SSA-ELM model improves the prediction model by ~53.16% and 52.09% and by 40.66% and 46.38% compared to the QP and GM models, respectively. Finally, multiday data are used for 6 h SCB prediction. The results show that the SSA-ELM model improves the prediction model by more than 25% compared to the ISUP, QP, and GM models. In addition, the prediction accuracy of the BDS-3 satellite is better than that of the BDS-2 satellite.
Spontaneous nystagmus with an upbeat component: Central or peripheral vestibular disorders?

Objective To determine the topical diagnosis and etiologies of spontaneous nystagmus (SN) with an upbeat component. Methods We retrospectively recruited 43 patients with SN with an upbeat component at a university hospital in China from 2020 to 2022. SN with an upbeat component was divided into pure upbeat nystagmus (UBN), SN with a predominant upbeat component, and SN with a non-predominant upbeat component. We analyzed their clinical and neurotologic findings and the final diagnosis. Results Fourteen (32.6%) of them showed pure UBN, while 29 (67.4%) exhibited SN mixed with an upbeat component, mixed upbeat-horizontal in 15, mixed upbeat-horizontal-torsional in 13, and upbeat-torsional in the remaining one. Pure UBN and SN with a predominant upbeat component were more common in central than in peripheral vestibular disorders [16 (80.0%) vs. 0 (0%), Chi-Square test, p < 0.001]. Central vestibular disorders were diagnosed in 20 (46.5%) patients, peripheral in 14 (32.6%), and undetermined in nine (20.9%) patients. The underlying causes mainly included acute unilateral peripheral vestibulopathy (n = 11), posterior circulation infarction (n = 9), benign recurrent vertigo (n = 4), vestibular migraine (VM, n = 3), and VM of childhood (n = 2). Conclusion SN with an upbeat component can be seen in both central and peripheral vestibular disorders. Pure UBN was a characteristic sign of central vestibular dysfunction. Central vestibular disorders should be highly suspected when patients show pure UBN or SN with a predominant upbeat component.
Glucose Homeostasis, Diabetes Mellitus, and Gender-Affirming Treatment

The transgender (trans) population includes individuals with gender identities more fittingly aligned with the opposite sex or with an alternative that transcends the classical dipole of male/female. Hormonal treatment in transgender individuals aims to suppress the secretion of endogenous sex steroids and replace them with the steroids of the desired gender. The mainstay of gender-affirming treatment in transgender males is testosterone, whereas for transgender females it is estrogen, usually combined with an anti-androgen or a gonadotropin-releasing hormone agonist if testes are present. Testosterone and estrogen are involved in carbohydrate metabolism via direct effects on skeletal muscle, liver, adipose tissue, and immune cells and indirectly through changes in body fat mass and distribution. The effect of transgender treatment on glucose tolerance is not clear. The provided conflicting results demonstrate a positive, neutral, or even negative association between exogenous testosterone and insulin sensitivity in trans men. Studies show that feminizing hormonal therapy of trans women has mainly an aggravating effect on insulin sensitivity. The existing evidence is not robust and further research is needed to investigate the relationships between body fat distributions, muscle mass, and glycemia/insulin resistance in transgender people under hormonal therapy.
On the Σ2-theory of the upper semilattice of Turing degrees

A first-order sentence Φ is Σ2 if there is a quantifier-free formula Θ such that Φ has the form . The Σ2-theory of a structure for a language ℒ is the set of Σ2-sentences of ℒ true in . It was shown independently by Lerman and Shore (see [Le, Theorem VII.4.4]) that the Σ2-theory of the structure = 〈D, ≤ 〉 is decidable, where D is the set of degrees of unsolvability and ≤ is the standard ordering of D. This result is optimal in the sense that the Σ3-theory of is undecidable, a result due to J. Schmerl. (For a proof, see [Le, Theorem VII.4.5]. As Lerman has pointed out, this proof should be corrected by defining θσ to be ∀xσ1(x) rather than ∀x(ψ(x)→ σ1(x)). ) Nonetheless, in this paper we extend the decidability result of Lerman and Shore by showing that the Σ2-theory of is decidable, where ⋃ is the least upper bound operator and 0 is the least degree. Of course ⋃ is definable in , but many interesting degree-theoretic results are expressible as Σ2-sentences in the language of ∪ but not as Σ2-sentences in the language of . For instance, Simpson observed that the Posner-Robinson cupping theorem could be used to show that for any nonzero degrees a, b, there is a degree g such that b ≤ a ⋃ g, and b ⋠ g (see [PR, Corollary 6]). However, the Posner-Robinson technique does not seem to suffice to decide the Σ2-theory of ∪. We introduce instead a new method for coding a set into the join of two other sets and use it to decide this theory.
The Precipitation Life Cycle of Mesoscale Convective Complexes over the Central United States

Abstract The mesoscale convective complex (MCC) is a common and particularly well-organized class of meso-&α scale storm systems over the central United States. As observed by infrared (IR) satellite, the typical MCC's 10–12 h evolution displays a fairly consistent sequence of events, including the monotonic areal expansion of its anvil from its formation to its maximum size, followed by the monotonic shrinkage of the colder cloud top areas as the system weakens and dissipates. Primarily within the growth phase of this cycle, a characteristic IR signature reflects the MCC in its most intense, mesoconvective stage, which lasts ∼4 h and during which the coldest cloud top area reaches its largest extent. Hourly precipitation data have been analyzed for 122 MCC cases that were selected from June–August 1977–83 and screened to insure a reasonable conformity with the typical IR life cycle. On average. these systems produced a rainfall volume of 3.46 km 3 during their life cycle, over an area of 3.20×105km2and a.
Investigation of hemogram and biochemistry parameters in non-alcoholic fatty liver disease

Non-alcoholic fatty liver disease (NAFLD) is primarily characterized by the buildup of triglycerides in the hepatocytes. The present study sought to compare the hemogram and biochemistry parameters of patients with different grades of hepatic steatosis (HS) detected in abdominal ultrasonography (USG) examinations with the healthy control group. Patients who sought treatment at the internal medicine outpatient clinic for various causes and underwent abdominal USG were included in the study. According to USG results, participants were subdivided into four groups based on their HS grade 0-1-2-3. The mean age and gender distributions of the groups were not statistically different (p=0.306 and p=0.457, respectively). There was no statistical difference between the groups in terms of smoking status (p=0.344). It was determined that the prevalence of obesity, DM and HT increased as the HS grade increased (p<0.001, p=0.015, p<0.001). Mean platelet volume (MPV), atherogenic index of plasma (AIP), and fasting triglyceride levels were significantly different between the groups (p=0.012, p=0.008, and p=0.003, accordingly). Uric acid, uric acid albumin ratio (UAR), and AIP values and HS grade were positively and significantly correlated (p=0.036 r=0.276, p=0.024 r=0.294, and p=0.013 r=0.308, accordingly). When we considered HS grade as the dependent variable, the UAR value predicted HS grade positively and significantly according to linear regression analysis (p=0.008, Beta=0.387). According to the ROC curve analysis, UAR was found to be the most significant in the diagnosis of NAFLD (sensitivity 67%, specificity 64%, cut-off value:1.05). From a practical point of view, healthcare professionals need to be alerted that patients with co-existing hyperuricemia and elevated AIP are at greater risk of progressing to hepatic steatosis and, as a result, cardiovascular diseases. Additionally, our study confirms the need for more extensive longitudinal studies to understand the processes contributing to the relationship between UAR, AIP, and NAFLD. UAR value can be used as an easily accessible marker that can be used to show fatty liver. Future studies can examine the influence of reducing uric acid levels on the fatty liver.
A mathematical treatment of the dynamic behaviour of a power-transformer winding under axial short-circuit forces

The paper gives the mathematical formulation, and indicates the mathematical solution, of the problem of the dynamic behaviour of a transformer winding under axial short-circuit forces, certain basic physical assumptions being made initially. Various practical tapping arrangements are considered so that there may be either magnetic balance or unbalance between the winding and an adjacent winding of constant length.Two methods of solution are discussed. In the classical method, it is explained how a system of ordinary linear differential equations with constant coefficients may be solved. This method can be used only when the stiffnesses of the winding insulation and end insulation remain virtually constant. When these stiffnesses vary, the coefficients are no longer constant and the classical method is impracticable, and the second method of adapting the mathematical formulation of the problem for solution with a digital computer is used. The system of ordinary linear differential equations is replaced by an approximately equivalent system of linear difference equations with constant time step-length. Assuming that some empirical law or data are known for the variation of stiffness in the insulation elements, these difference equations can then be programmed for the digital computer.Attention is drawn to the advantages of using a digital computer, even with constant insulation stiffnesses, because the work in the classical method may be tedious and involved. Finally, two sets of results from the digital computer are compared with test measurements with a fair measure of agreement.
On the mass of nova DQ Hercules (1934)

Time-resolved high-resolution CCD spectroscopy covering two 4.6-hr orbits of DQ Her are presented. Analysis of the Na I 8183,8195 A absorption doublet yields estimates of the secondary star's projected orbital velocity and rotational broadening. The estimate of the projected orbital velocity is refined using models of the effects of irradiation on the secondary star, producing a final value of 227 +/- 10 km/s. The stellar masses are estimated at M1 = 0.60 +/- 0.07 and M2 = 0.40 +/- 0.05 solar mass.
Students’ self-regulated learning strategies and science achievement: exploring the moderating effect of learners’ emotional skills

ABSTRACT This study aims to underline the importance of school-based social-emotional learning (SEL) by exploring the relationship between self-regulated learning (SRL) strategies and science achievement with a moderator of students’ emotional skills. In previous studies, SEL scholars have paid attention to explaining the complicated relationships among the social, emotional, and cognitive development of school-aged children. Based on the SEL framework, this study investigated the moderating effect of emotional skills on students’ SRL strategies and science achievement with 79 sixth-grade students in South Korea. Students’ emotional regulation was a significant moderator of all the subfactors in SRL and science performance. Notably, motivational beliefs in SRL strategies are linked to higher science achievement. The findings support the idea of a SEL approach that posits that social and emotional variables are related to students’ science achievement, which invites the consideration of how these emotional skills can assist students to become better prepared learners.