Miracle-dz/UniFAR-FTUs huggingface dataset:
Effects of Internal Audit Function on Financial Performance in Rift Valley Bottlers Limited Eldoret, Kenya

The purpose of this study was to investigate effect of internal audit function on financial performance of Rift Valley Bottler’s Limited, Eldoret. The researcher seeks to answer the following research questions: what is the effect of internal audit function on financial performance at Rift valley bottlers? ; what is the effect of risk management on financial performance of Rift valley bottler’s limited Company? ; what is the effect of budgetary controls on financial performance of Rift Valley bottler’s limited company? ; and what is the effect of financial accountability on financial performance of Rift Valley bottler’s limited company? This study adopted descriptive cross-sectional research design. With a sample size of 40 from finance, human Resource and procurement departments. Census sampling technique was used to select respondents. Questionnaire was used as data collection instrument. Quantitative analysis was used in analyzing of data. Multiple regression analysis was used to show the relationship between independent and dependent variables. This study found out that budgetary control affects financial performance of Rift Valley bottler’s limited company (p=0.004). this study further asserted that financial accountability affects financial performance of Rift Valley bottler’s Limited Company (p=0.005). This study concludes internal audit function affects financial performance of Rift Valley Bottler’s Limited company. This study recommends organizations like Rift Valley Bottlers to always practice internal auditing of their creditors and this will improve on their financial performance; organizations should always conceive and adhere to the internal audit function in a positive way as it is communicated by employees and follow their contents in the day to day running of the organization activities; and training of employees in Rift Valley Bottlers as important motivational tool for motivating employees towards better performance.
Using Ferric Sulfate, Sodium Hydroxide, and Chitosan to Harvest Marine Microalgae Chlorella Vulgaris and Recycling the Culture Medium

Microalgae are widely used in biofuels, medicine, food, and feed industries. However, harvesting microalgal biomass is a major difficulty that hinders their industrial application. In this study, three flocculants (ferric sulfate, sodium hydroxide, and chitosan) were used to harvest the marine microalga Chlorella vulgaris, and floc characteristics including flocculation efficiency, concentration factor, and flocs morphology were studied. The results showed that the tested flocculants can efficiently harvest C. vulgaris. The flocculation efficiencies of ferric sulfate (0.9 g/L), sodium hydroxide (0.6 g/L), and chitosan (30 mg/L) were 93.4% ± 0.8%, 96.5% ± 0.6%, and 98.8% ± 1.3% within 70, 100, and 12 min, respectively. The total carbohydrates, proteins, and lipids contents in C. vulgaris were not influenced by the test flocculants after harvesting. When compared with fresh f/2 medium, the recycled medium could also efficiently support C. vulgaris growth. Among the three flocculants tested, chitosan was ideal owing to its high efficiency, low dosage requirement, short harvesting time, and reutilization of culture medium.
Ablation behaviour of ZrC coating by novel solid shielding/shrouded plasma spray

In this study, for the first time, ZrC coating was deposited on SiC coated graphite by optimized atmospheric plasma spray (i.e. solid shielding shrouded plasma spray (SSPS)) method. Then SSPS-ZrC coatings were compared with the atmospheric plasma spray APS-ZrC coatings. The results indicated that the the SSPS-ZrC coated sample had lower porosity compared with APS-ZrC coating (3% and 7.5% respectively) and the ablation test revealed that the linear and mass ablation rates of the ZrC coating applied by APS method were 3.7×10−3 mm.s−1 and 22×10−3 g.s−1, while those for SSPS coating were 2.2×10−3 mm.s−1 and 14×10−3 g.s−1, respectively. The results showed that applying the ZrC coating with the SSPS method can improve the ablation resistance of the equipment used in harsh conditions, significantly. It is attributed to the formation of a continuous zirconia (ZrO2) layer on the surface during the ablation test of the ZrC coating.
The New Era of Digital Transformation and COVID-19 Effect on The Employment in Mobile Operators in Egypt

A fear from Technological Advances mainly automation and artificial intelligence (AI) has been raised since the beginning of the 21 st century, that machines will eliminate human beings performing certain tasks. Several models were developed to measure the effect of the Automation & AI on the employment and was applied on several countries. The first model was developed by Carl Benedikt Frey and Michael A. Osborne was called An Occupation-Based Approach, 2013. In which they define several tasks and call it “Engineering-Bottlenecks”. Katharina Dengler, Britta Matthes and Wiebke Paulus, 2014 made The Occupational Tasks model in which they use the assignment of activities explained by Alexandra Spitz-Oener and categorize the non-automatable tasks as: analytical non-routine tasks, interactive non-routine tasks. The last model was A-Task Based Approach by Melanie Arntz, Terry Gregory, 2016 in which they argue that FO Model Ignore that, the occupations consist of many tasks, part of them can be automated and another part cannot be. These models were applied on the level of the countries but not on corporate levels. The purpose of this paper is to combine the above three models and applying them on the Mobile operators in Egypt to determine the effect of Automation and AI on the Employment there, taking into consideration the incremental risk from COVID-19 which influenced the humanity. The conclusion of this research is that 41% of the staff working in the Technology field on the mobile operators, their jobs are subject to automation and COVID-19 will make an incremental Risk of 8%, due to creation of efficiency on performing the un-automatable tasks from home through digital platforms.
Evaluation and selection of scenario-based digital Transformation Projects

Keywords— digital transformation, Industry 4.0, scenarios, portfolio management, information technology and communication Abstract— The advent of digital transformation, also known as Industry 4.0, has brought considerable challenges to organizations from various industries. The effects of its relevance and intensity can be observed in the relations between organizations, between individuals and the first and governments with these two entities. By encompassing the intense use of information and communication technologies (ICTs), it raises the need for careful evaluation and selection of projects aimed at digitally transforming, business processes, business models and customer experience to interact with the first two. In this sense, portfolio management which includes the evaluation and selection of projects, has numerous methods of analysis ranging from financial tools to strategic approaches. Therefore, selection of the method directly influences the quality of the decision made, as well as obtaining the optimal portfolio of projects. This study is dedicated to exploring the use of scenarios to support the analysis and selection of digital transformation projects. This research is qualitative, exploratory, descriptive in nature and is structured through ground theory method (GTM) applied in 7 (seven) Brazilian telecommunications operators. The main contribution of this study is the proposition of a framework that integrates prospective scenarios of evaluation and selection of projects in organizations in a structured manner helping them to conduct their digital transformation, through the creation of digital capabilities.
Policy Uncertainty and Innovation: Evidence from Initial Public Offering Interventions in China

Public equity is an important source of risk capital, especially in China. The Chinese government has occasionally suspended IPOs, exposing firms already approved to IPO to indeterminate listing delays. The temporary bar on going public increases uncertainty about access to public markets for affected firms. We show that suspension-induced delay reduces corporate innovation activity both during the delay and for years after listing. Negative effects on tangible investment and positive effects on leverage are temporary, consistent with financial constraints during the suspensions being resolved after listing. Our results suggest that predictable, well-functioning IPO markets are important for firm value creation. They demonstrate that corporate innovation is cumulative and is negatively affected by policy uncertainty. This paper was accepted by Gustavo Manso, finance.
Transcriptome Comparison of Rhizome and Leaf of Rhizome of Ligusticum Chuanxiong on the Effects of Active Metabolites

BackgroundThe rhizome of Ligusticum chuanxiong is a well-known traditional Chinese medicine. The major bioactive compounds found in Ligusticum chuanxiong are Ferulic Acid with 4- hydroxyl -3- methoxybenzene acrylic acid. However, the epigenetic mechanisms and biosynthetic pathways of active metabolites based on the transcriptomic analysis of Ligusticum chuanxiong rhizome have remained unclear. To clarify the key genes in rhizome formation and active metabolite synthesis pathways of Rhizome of Ligusticum chuanxiong, we focus on the change between the investigate the rhizome and leaf of Ligusticum chuanxiong through transcriptomic analysis.MethodsThe RNA extracted from rhizomes and leaves of Ligusticum chuanxiong were sequenced using the Illumina platform, yielding 295,725 unique transcripts with N50 of 778 bp. The transcripts against annotation databases including GO (Gene Ontology) and KEGG (Kyoto Encyclopedia of Genes and Genomes) to identify differentially expressed genes (DEGs). Resultsystematic analysis of transcriptome profiles revealed that a total of 1707 differentially expressed unigenes were found in the two tissues, among which 1246 were down-regulated and 462 were up-regulated. Remarkably, some DEGs are enriched in the biosynthetic pathway of phenylalanine ammonia lyase, one of the key enzymes in the pathway of ferulic acid synthesis.Conclusions﻿Through the transcriptome analysis, we have identified the regulatory mechanisms and epigenetic influences in the secondary metabolic biosynthetic pathway of Ligusticum chuanxiong. Among them, DEGs analysis revealed ferulic acid and other secondary metabolites are some of the major products in the biosynthetic pathway of Ligusticum chuanxiong.
The making of the Bydgoszcz-Toruń partnership area as an example of a bipolar conflict

ABSTRACT The aim of the paper is to identify features and regularities pertaining to the process of cooperation between two cities under the conditions of a pre-existing socio-political conflict. The study covers the Bydgoszcz and Toruń Integrated Territorial Investments’ support area, the only example of a bilateral arrangement in Poland which includes two voivodship capitals. Due to the specificity of the region and the Toruń-Bydgoszcz rancor, the negotiations preceding the formation of the ITI were turbulent. The research was based on a discursive analysis of newspaper reports published by the regional issue of the country-wide daily Gazeta Wyborcza in the period of 2012–2020 and directly related to the making of the Bydgoszcz-Toruń Functional Area. The purpose of the conducted press search was to reconstruct how the bipolar functional area that had enabled the applying for EU funding was formed, and to identify the socio-political conflicts that had lain behind the creation of the support area. It has been evidenced that disputes rooted in the examined cities significantly hinder the creation of a spatially coherent and functionally complementary bipolar system. The functional area is divided due to the core cities' past and the history of mutual animosities deriving from the local ambitions.
Efficient bulk heterojunction photovoltaic devices based on modified PCBM

Abstract Organic bulk heterojunction solar cells are a promising candidate for low-cost next-generation photovoltaic systems. In bulk heterojunction polymer solar cells, conjugated polymers and fullerene derivatives [6,6]-phenyl-C61-butyric acid methyl ester (PCBM) function as the electron-donating and electron-accepting materials, respectively. In this paper, we report the photovoltaic response of the solution-processed bulk heterojunction (BHJ) solar cell based on poly (2-methoxy-5-(2-ethylhexyloxy)-1,4-phenylenevinylene) (MEH-PPV): modified PCBM (MPCBM) blend. The BHJ showed power conversion efficiency (PCE) up to 1.78%. The PCE has been further improved up to 1.95% after thermal annealing of the active layer. The increase in the PCE with the thermally annealed blend is mainly attributed to the improvement in incident photon to current efficiency (IPCE) and short circuit photocurrent (Jsc).
Voluntary Wheel Running Did Not Alter Gene Expression in 5xFAD Mice, but in Wild-Type Animals Exclusively After One-Day Exercise Bout

Physical activity is considered a promising preventive intervention to reduce the risk of developing Alzheimer’s disease (AD). However, the positive effect of exercise therapy has not been proven conclusively yet, likely due to confounding factors such as varying activity regimens and life or disease stages. To examine the impact of different routines of physical exercise in the early disease stages, we subjected young 5xFAD and wild-type mice to 1-day (acute) and 30-day (chronic) voluntary wheel running and compared them with age-matched sedentary controls. We observed a significant increase in brain lactate levels in acutely trained 5xFAD mice relative to all other experimental groups. Subsequent brain RNA-seq analysis did not reveal major differences in transcriptomic regulation between training durations in 5xFAD mice. In contrast, acute training yielded substantial gene expression changes in wild-type animals relative to their chronically trained and sedentary counterparts. The comparison of 5xFAD and wild-type mice showed the highest transcriptional differences in the chronic and sedentary groups, whereas acute training was associated with much fewer differentially expressed genes. In conclusion, our results suggest that different training durations did not affect the global transcriptome of 3-month-old 5xFAD mice, whereas acute running seemed to induce a similar transcriptional stress state in wild-type animals as already known for 5xFAD mice.
Finance-growth nexus in sub-Saharan Africa

An extensive literature has examined the impact of financial development on economic growth.1 A significant branch found empirical evidence of a positive relationship between financial development and economic growth, suggesting ‘more finance, more growth’ (e.g. Beck, Levine & Loayza 2000; King & Levine 1993a, 1993b; Levine, Loayza & Beck 2000). Indeed, most arguments rely on the fact that a more developed financial system reduces information, transaction and monitoring costs while improving the allocation of capital and risk-taking across the economy. These gains exert positive effects on economic growth by increasing investment and its quality, through affecting its composition and encouraging innovation.
Forest Conservation and Renewable Energy Consumption: An ARDL Approach

Deforestation shows the constant environmental degradation that occurs worldwide as a result of the growth of economic activity and the increase in population. This research examines the causal link between renewable energy consumption, GDP, GDP2, non-renewable energy price, population growth and forest area in high, middle- and low-income countries. Based on data obtained from World Development Indicators, the autoregressive distributed lag model, with a time series, is used to examine the long-term cointegration relationship between the variables. The results justify the existence of a joint long-term relationship between the variables analysed for the middle-income countries and low-income countries. When the forest area is not at its equilibrium level, the speed of adjustment is slow (0.44% and 8.7%), which is typical of the nature of this natural resource. An increase in the consumption of renewable energy is associated with an increase between 0.04 and 0.02 square kilometres of forest cover, respectively. The research does not show evidence about the equilibrium relationship in the short term. Growth in renewable energy consumption is one of the main drivers for preserving the forest area. Therefore, those responsible for making economic policies must aim their measures towards the use of clean energy.
Species distribution, hybridization and connectivity in the genus Chionodraco: Unveiling unknown icefish diversity in antarctica

The species of the genus Chionodraco (Notothenioidei) are the most abundant icefish on the continental shelf of the Weddell Sea. While previous studies indicated that only Chionodraco hamatus and Chionodraco myersi inhabit the Weddell Sea, the third Chionodraco species, Chionodraco rastrospinosus, was recently sampled in the area. As C. rastrospinosus is supposed to be found only at the Antarctic Peninsula and Scotia Arc, this study aimed at confirming the species classification of C. rastrospinosus by molecular methods and identifying its putative source population. Given the documented evidence of introgression among the three species, we tested whether the newly found C. rastrospinosus shared any genetic variability with the other Chionodraco species. To explain the pattern of distribution of the Chionodraco species, we aimed at estimating the hydrodynamic connectivity between the Antarctic Peninsula and the Weddell Sea.
Multicultural Virtual Team Performance: The Impact of Media Choice and Language Diversity

Globally distributed multinational virtual teams (MNVTs) are increasingly prevalent. To better understand communication in MNVTs, we explored the effects of using verbal and written synchronous communication media under different levels of English Language Proficiency (ELP) diversity. The results of data collected from 45 MNVTs, composed of MBA students who worked on a joint project, revealed that while verbal communication leads to higher perceived proximity within low ELP diversity teams, written communication contributes to perceived proximity when ELP diversity is high. Perceived proximity in turn, positively influences MNVT performance. We discuss the theoretical and practical implications of these findings for MNVTs.
SIRT1 activation attenuates microglia-mediated synaptic engulfment in postoperative cognitive dysfunction

Background Postoperative cognitive dysfunction (POCD) is a debilitating neurological complication in surgical patients. Current research has focused mainly on microglial activation, but less is known about the resultant neuronal synaptic changes. Recent studies have suggested that Sirtuin-1 (SIRT1) plays a critical role in several different neurological disorders via its involvement in microglial activation. In this study, we evaluate the effects of SIRT1 activation in a POCD mouse model. Materials and methods Exploratory laparotomy was performed in mice aged 12–14 months under sevoflurane anesthesia to establish our animal POCD model. Transcriptional changes in the hippocampus after anesthesia and surgery were evaluated by RNA sequencing. SIRT1 expression was verified by Western Blot. Mice were treated with SIRT1 agonist SRT1720 or vehicle after surgery. Changes in microglia morphology, microglial phagocytosis, presence of dystrophic neurites, and dendritic spine density were evaluated. Cognitive performance was evaluated using the Y maze and Morris water maze (MWM). Results Sirtuin-1 expression levels were downregulated in POCD. Exposure to anesthesia and surgery lead to alteration in microglia morphology, increased synaptic engulfment, dendritic spine loss, and cognitive deficits. These effects were alleviated by SRT1720 administration. Conclusion This study suggests an important neuroprotective role for SIRT1 in POCD pathogenesis. Increasing SIRT1 function represents a promising therapeutic strategy for prevention and treatment of POCD.
Biodiesel Purification via Ultrasonic-Assisted Solvent-Aided Crystallization

Wet washing is a widely used method for biodiesel purification. However, this technique generates a large amount of wastewater that needs to be treated afterward, which is costly and time-consuming. Thus, solvent-aided crystallization (SAC) with ultrasonic irradiation as solution movement assistance was introduced. This technique is based on the addition of 1-butanol to biodiesel to enhance purification via crystallization. During crystallization, two phases are formed, where glycerol solidifies (solid phase) and pure biodiesel remains (liquid phase). Technically, the implementation of ultrasonic technology can optimize laboratory work by saving time, as no cleaning or washing of the propeller is needed. Biodiesel purity was analyzed using gas chromatography-mass spectroscopy (GC-MS), where a purity of 99% was achieved. The optimum parameters in achieving higher purity fatty acid methyl ester (FAME) were a 1-butanol concentration of 1 wt. %, a coolant temperature of 9 °C, and a crystallization time of 40 min.
Center–periphery Relationships of Pharmaceutical Value Chains: A Critical Analysis based on Goods and Knowledge Trade Flows

ABSTRACT This article provides new evidence on center–periphery relationships in the pharmaceutical value chains from the new-structuralist perspective. Our contribution examines the foreign insertion of countries into pharmaceutical value chains. It is based on extensive indicators, such as world trade in gross terms, production and employment structure, and also on intensive indicators, such as trade in value-added, price per kilo of pharmaceuticals imported and exported, pharmaceutical industry wage shares, and intellectual property rights’ flows. We show that pharmaceutical value chains are concentrated in regions, whose centers are basically the US in America and Switzerland and Germany in Europe. Moreover, there are several countries from the global peripheries that are weakly integrated into pharmaceutical value chains, such as Brazil, Russia, Saudi Arabia. Finally, some countries, such as Mexico, India, Hungary, Poland, and even China, have undergone a maquiladora process in their roles in the international division of labor: they have become large exporters of pharmaceuticals with low prices per kilogram and a high content of imported added value, paying low salaries and maintaining deficits in intellectual property rights’ charges.
Teaching Accompaniment in Colombia's Official Educational Institutions

This article presents an analysis of the quality principles for the teaching accompaniment of the official educational institutions of the city of Montería. A questionnaire with 36 reagents (Likert type scale) was applied to 341 teachers and their answers were analyzed through descriptive statistics. Additionally, the chi-square test and V Cramer were used to determine the existence of relationships and their strength. The main results refer to the existence of a relationship between the principles of quality and teacher accompaniment in the official educational institutions of the city of Montería.
Physicochemical Study of 'Dolomitic' Sorbents Prepared under Different Thermal Conditions. Part I. The Influence of Temperature †

The partial decomposition of dolomite performed within the temperature range 800-1000°C provides new sorbents, the so-called 'dolomitic' sorbents, composed of calcite and magnesium oxide. Their surface properties, such as their porosity and adsorption capabilities towards hydrocarbons, are discussed. The 'dolomitic' sorbents show a much higher specific surface area and pore volume when compared to the raw dolomite; moreover, their porous structure depends on the temperature of heating. The adsorption of selected hydrocarbons on the examined sorbents was also investigated and the adsorption energy distribution functions calculated from the adsorption data.