Miracle-dz/UniFAR-FTUs huggingface dataset:
The application of simplified financial reporting for micro and small enterprises in Central and Eastern Europe

Microand small enterprises (MSE) have come to constitute the most dynamic element of growth in the transition economies of Central and Eastern Europe (CEE). Only through transparent reporting and communicating information on sustainability work and performance can MSEs build their reputation and trust, attract new capital, and develop a competitive advantage. The paper aims to provide a cross-country analysis of the financial-reporting requirements concerning MSEs, a few years after the introduction of Directive 2013/34/EU. The paper focuses on the transposition of the Directive into the national laws of sixteen CEE-region countries. The objectives have been achieved through a systematic review of the current academic literature, and an analysis of national legislation and questionnaires developed for academics. It turned out that a country’s political status does not affect the implementation of the Directive. Moreover, although the Directive allows countries to take the specific conditions of their markets into account when making decisions regarding the size thresholds and a simplified accounting regime, most CEE countries have applied standard definitions and requirements. As a consequence, in almost all CEE countries, about 90% of entities may draw up abridged financial reports, which significantly limits the use of financial statements for decision making.
THE IMPACTS OF THE USE OF GADGETS ON THE DEVELOPMENT OF CHILDREN 3-6 YEARS OF AGE

Gadgets can indeed distract someone with the fun they get from these gadgets. Children are also affected by the latest technology because of the many applications offered in the gadgets, for example smartphones, that can change their habits to be immersed in a fun program in the gadgets they hold. Therefore, this study aims to determine the magnitude of the impact that can be produced by the use of gadgets on children, especially those aged 3-6 years. This research was conducted in a health post for children with a total of 26 respondents from the parents of the children studied. The instrument used was a questionnaire and a prescreening developmental format with Spearman rank for the statistical test. The result showed that there was a relationship between the use of gadgets and the development of children with a p value of 0.000. Parents’ control over the use of gadgets among children is needed to protect children from addiction that gives adverse impacts.
Potential Adoption of Integrated Pest Management Strategy for Suppression of Mango Fruit Flies in East Africa: An Ex Ante and Ex Post Analysis in Ethiopia and Kenya

To sustain agricultural development in Africa, innovative strategies for addressing a myriad of biotic and abiotic constraints facing the agricultural systems must be established. One current biotic stress is the mango infesting fruit flies. In the effort to contain the widely spreading and damaging invasive species of tephritid fruit fly (Bactrocera dorsalis) (Hendel), an area-wide integrated pest management (IPM) program is being promoted in the horticultural sub-sector in sub-Saharan Africa. Such a new technology in which farmers have limited information before commercialization may have diffusion paths that are different from the often-assumed sigmoid (or “s”) shaped curve. We apply the descriptive and econometric analysis of ex ante and ex post integrated fruit fly management used by mango farmers in Kenya and Ethiopia. The results reveal that this technology has a relatively high adoption rate and high prospects for adoption growth in Kenya compared to Ethiopia in the near future.
Awareness on critical prevention practices to combat the drug resistance in Plasmodium falciparum and Plasmodium vivax malaria from Rajasthan, India

The ability of the Plasmodium parasites to develop resistance to commonly used antimalarial is the biggest challenge for malaria elimination. This threat is being accelerated by the systematic misuse or overuse of antimalarial, as well as inadequate infection prevention and control. Most disease control strategies require active community participation, which in turn depends on an individual’s knowledge and alertness to the disease. This study was undertaken to understand the awareness of the local public, predominantly rural, regarding the use of antimalarial, current status of drug resistance and critical prevention practices or alternatives used to combat malaria in and around Jhunjhunu, Rajasthan. A questionnaire-based cross-sectional study was designed and data was collected using an observational checklist. On the whole, our data shows that while nearly three fourth of the respondents were aware of the mosquito bite, only 10% knew about the parasite Plasmodium. About one-tenth of the people were aware of Chloroquine as well as drug resistance. Further, to fill the knowledge gaps of the target audiences, malaria control strategies were personalized as an effort to strengthen existing malaria prevention approaches and proper usage of drug regimens to eliminate malaria.
Unequal pain: a sketch of the impact of the Covid-19 pandemic on migrants’ employment in China

ABSTRACT This article examines the impact of the Covid-19 pandemic on the employment of migrant workers in China. Our research has estimated that nationally, at least 30–50 million migrants lost their jobs in late March, far more than the local urban workers. An online survey also indicates that the rural-hukou population have borne the brunt of the outbreak. More than 90% rural-hukou migrant workers could not find work as of late February, compared to 42% for urban-hukou migrant workers. Those who are less educated and low skilled had also a higher rate of unemployment. At the same time, there is a serious mismatch between workers covered by the social safety net and those who really need it. Both across the Chinese population at large and within the migrant population itself, the pandemic has exacerbated the preexisting inequalities along the household registration system line. We call for a more substantive reform of the system so that migrant workers can be integrated into the national social safety net and be protected in the next crisis.
Collaboration, communication, support, and relationships in the context of e-commerce within the franchising sector

ABSTRACT This research aims to investigate how ecommerce influences elements of the franchising sector that have adopted an ecommerce strategy. A multiple case-study approach was selected to gain a comprehensive understanding of franchise organisations following implementation in their traditional service or retail businesses. The findings covered, but were not limited to, (a) franchise relationships, (b) franchisor leadership, (c) communication at the franchise network level, (d) collaboration with franchisees, and (e) training and support. The paper offers meaningful outcomes including (a) a framework for franchisee communication and participation, and (b) a model for franchisee acceptance and readiness for change, as well as effective communication in the franchise network. Finally, from the interviews conducted with franchise practitioners, certain practical recommendations have been made that will serve the franchise sector.
Are healthcare workers safe? Facility assessment of airborne infection control measures in public hospitals of Kerala

Globally airborne infections remain an occupational risk for healthcare workers. Reports of infectious outbreaks such as influenza, H1N1, drug-susceptible and multidrugresistant tuberculosis among healthcare workers are alarming. Most of them can be attributed to poor adherence to infection control practices However in developing countries like India, there is no data to project the magnitude of this important public health problem. During May 2018, State of Kerala witnessed an outbreak of Nipahvirus (NiV) infection in Kozhikode district which resulted in death of 17 persons out of the 19 infected. Two healthcare personals who were directly involved in care of NiV patients got infected; one survived and the other succumbed to death. This scenario has triggered the necessity of a proactive health care system, not only for the beneficiaries but also for the healthcare providing community.
Students’ Enrollments in Urban and Regional Planning Programs and Crossroad to Career in Planning in Nigerian Universities

This study investigated students’ enrollments in Urban and Regional Planning (URP) programs in Nigerian universities. It also explored factors that influenced decisions about URP education. A total of 550 students from nine universities selected across the country participated in the survey. The research revealed that only 46 percent of students applied to study URP. It identified skills acquisition, interest, and career specialization as key factors that influenced students’ choices. Ignorance was identified as a major restraint for the choice of URP. The dominant factor that differentiated between students who chose URP and those that did not was the time of awareness.
Determinant analysis of bullying among school-age children in Yogyakarta, Indonesia

Bullying is a very common, complex, and potentially damaging among school-age children. This incidence has increased from year to year, especially in Yogyakarta. This study aims to determine the factors that influence the occurrence of bullying among school-age children in Yogyakarta. The research method used was quantitative with a cross-sectional design in 114 school-age children in the elementary schools in Yogyakarta. The samples were taken by simple random sampling technique. The research instrument uses a questionnaire. Data were analyzed using the Chi-Square Test. The results showed that the bullying incidence was 51.8% dominated by the type of physical bullying which amounted to 62.7%. There were no significant relationship between sex (p-value = 0, 490), parenting style (p-value = 0778) with the incidence of bullying in school-age children. There were significant relationships between school factors (p-value = 0.001), peers (p-value = 0.024), intensity of watching television shows (p-value = 0.026) with the incidence of bullying in school-age children. It is expected that schools and community health nurses have a role in controlling bullying that occurs in schools
A simple method for Bayesian uncertainty evaluation in linear models

The Guide to the Expression of Uncertainty in Measurement (GUM) has led to a harmonization of uncertainty evaluation throughout metrology. The simplicity of its employed methodology has fostered the broad acceptance of the GUM among metrologists. However, this simplicity also compromises best practice and does not provide state-of-the-art data analysis. Specifically, metrologists often possess useful prior knowledge about the measurand which cannot be accounted for by the GUM. Bayesian uncertainty evaluation, on the other hand, takes prior knowledge about the measurand as its starting point. While this technique has been successfully applied in several instances in metrology, its broad access for metrologists is still lacking. One reason for this is that application of Bayesian methods and their computation, e.g. by means of Markov chain Monte Carlo (MCMC) methods, usually requires statistical skills. In this work, we propose a simple method for Bayesian uncertainty evaluation applicable to measurement models that depend linearly on a single input quantity for which Type A information is available, and several input quantities for which Type B information is given. This category of measurement models covers many uncertainty evaluations in metrology. The approach utilizes a specific class of prior distributions to encode the prior information about the measurand. Explicit guidance is provided on how to choose the parameters of the prior in the light of one’s prior knowledge. MCMC methods are not required for the calculation of results; instead, a simple Monte Carlo procedure is developed that allows to draw uncorrelated samples from the posterior distribution, which greatly simplifies convergence assessments. The proposed Bayesian approach allows the treatment of small numbers of observations for a Type A uncertainty evaluation, including the case of only a single observation. Examples are provided that illustrate the proposed approach and corresponding open source Python software is made available.
Effect of Human Capital and Dynamic Capabilities on Competitive Advantage: Mediating Analysis

Aim: A better understanding of farm-level competitiveness of agribusiness sector provides the necessary framework for agribusiness farms to compete at domestic and global markets. This study aims to determine the relationships of human capital, dynamic capabilities and competitive advantage in the minor export crop sector in Sri Lanka. Study Design: Minor export crop farm owners involved in the commercial cultivation of cinnamon, pepper and clove in Sri Lanka were surveyed using a personally-administered, structured questionnaire. The regression-based path analysis was used to test the model. Results: The results indicate significant relationships between human capital and capabilities of learning and relationship building as well as between human capital and competitive advantage. Implications: The findings provide useful insights where an understanding of the link between human capital, as a resource, in dynamic capabilities and competitive advantage which allows human capital to be configured appropriately and deployed effectively and efficiently based on dynamic capabilities of the minor export crop farms to achieve competitive advantage. Original: The study has extended our understanding of the importance of human capital for in relation to dynamic capabilities.
Comprehensive study of surface chemistry of MCM-41 using 29Si CP/MAS NMR, FTIR, pyridine-TPD, and TGA

A comprehensive study was conducted on mesoporous MCM-41. Spectroscopic examinations demonstrated that three types of silanol groups, i.e., single, (SiO)3Si-OH, hydrogen-bonded, (SiO)3Si-OH-OH-Si(SiO)3, and geminal, (SiO)2Si(OH)2, can be observed. The number of silanol groups/nm2, ? OH, as determined by NMR, varies between 2.5 and 3.0 depending on the template-removal methods. All these silanol groups were found to be the active sites for adsorption of pyridine with desorption energies of 91.4 and 52.2 kJ mol-1, respectively. However, only free silanol groups (involving single and geminal silanols) are highly accessible to the silylating agent, chlorotrimethylsilane. Silylation can modify both the physical and chemical properties of MCM-41.
Plasma Catalytic Conversion of CH4 to Alkanes, Olefins and H2 in a Packed Bed DBD Reactor

Methane is activated at ambient conditions in a dielectric barrier discharge (DBD) plasma reactor packed with Pd/γ-alumina catalyst containing different loadings of Pd (0.5, 1, 5 wt%). Results indicate that the presence of Pd on γ-alumina substantially abates the formation of deposits, leads to a notable increase in the production of alkanes and olefins and additionally improves the energy efficiency compared to those obtained for the non-packed reactor and the bare γ-alumina packed reactor. A low amount of Pd (0.5 and 1 wt%) favors achieving a higher production of olefins (mainly C2H4 and C3H6) and a higher yield of H2. Increasing Pd loading to 5 wt% promotes the interaction of H2 and olefins, which consequently intensifies the successive hydrogenation of unsaturated compounds, thus incurring a higher production of alkanes (mainly C2H6 and C3H8). The substantial abatement of the deposits is ascribed to the role of Palladium in moderating the strength of the electric and shifting the reaction pathways, in the way that hydrogenation reactions of deposits’ precursors become faster than their deposition on the catalyst.
The Impacts of International Political and Economic Events on Japanese Financial Markets

Information about the possibilities of changes in national and international macroeconomic variables affects the expectations and behavior of individuals and firms more quickly than real changes in those macroeconomic variables. In this research, we investigate the impacts of international information (news) on the financial markets in Japan. We examine how news about the results of the Brexit referendum (BR) and the United States presidential election (USE) affected foreign exchange rates and stock market indexes. This research reveals evidence of statistically significant changes in exchange rates and stock market indexes within two weeks after the BR and USE, statistically significant changes in the exchange rate variance within the first week after the BR, and changes in the causality relationship between the variables after each event.
Theoretical Investigation on Structure-Property Relationship of Asymmetric Clusters (CH3FBN3)n (n = 1– 6)

The structural, relative stability, electronic, IR vibrational, and thermodynamic properties of asymmetric clusters (CH3FBN3)n (n = 1–6) are systematically investigated using density functional theory (DFT) method. Results show that clusters (CH3FBN3)n (n = 2–6) form a cyclic structure with a B atom and a Nα atom binding together. Five main characteristic regions are observed and assigned for the calculated IR spectra. The size-dependent second-order energy difference shows that clusters (CH3FBN3)3 and (CH3FBN3)5 have relatively higher stability and enhanced chemical inertness compared with the neighboring clusters. These two clusters may serve as the cluster-assembled materials. The variations of thermodynamic properties with temperature T or cluster size n are analyzed, respectively. Based on enthalpies in the range of 200–800 K, the formations of the most stable clusters (CH3FBN3)n (n = 2–6) from monomer are thermodynamically favorable. These data are helpful to design and synthesize other asymmetric boron azides.
Karyotype and Characteristics of Nucleolar Organizer Regions in Longfin Carp, Labiobarbus leptocheilus (Cypriniformes, Cyprinidae)

1 Toxic Substances in Livestock and Aquatic Animals Research Group, Department of Biology, Faculty of Science, Khon Kaen University, Muang, Khon Kaen 40002, Thailand 2 Major of Biology, Faculty of Science and Technology, Mahasarakham Rajabhat University, Muang, Maha Sarakham 44000, Thailand 3 Faculty of Applied Science and Engineering, Khon Kaen University, Nong Khai Campus, Muang, Nong Khai 43000, Thailand 4 Department of Fundamental Science, Faculty of Science and Technology, Surindra Rajabhat University, Muang, Surin 32000, Thailand 5 School of Agricultural of Technology, Walailak University, Thasala, Nakhon Si Thammarat 80160, Thailand
Subnational greenhouse gas and land‐based biodiversity footprints in the European Union

Insights into subnational environmental impacts and the underlying drivers are scarce, especially from a consumption‐based perspective. Here, we quantified greenhouse gas (GHG) emissions and land‐based biodiversity losses associated with final consumption in 162 regions in the European Union in 2010. For this purpose, we developed an environmentally extended multi‐regional input–output (MRIO) model with subnational European information on demand, production, and trade structures subdivided into 18 major economic sectors, while accounting for trade outside Europe. We employed subnational data on land use and national data on GHG emissions. Our results revealed within‐country differences in per capita GHG and land‐based biodiversity footprints up to factors of 3.0 and 3.5, respectively, indicating that national footprints may mask considerable subnational variability. The per capita GHG footprint increased with per capita income and income equality, whereas we did not find such responses for the per capita land‐based biodiversity footprint, reflecting that extra income is primarily spent on energy‐intensive activities. Yet, we found a shift from the domestic to the foreign part of the biodiversity footprints with rising population density and income. Because our analysis showed that most regions are already net importers of GHG emissions and biodiversity losses, we conclude that it is increasingly important to address the role of trade in national and regional policies on mitigating GHG emissions and averting further biodiversity losses, both within and outside the region itself. To further increase the policy relevance of subnational footprint analyses, we also recommend the compilation of more detailed subnational MRIO databases including harmonized environmental data.
Assay optimization for measuring the alternate complement pathway activity in Asian seabass (Lates calcarifer)

Hastuti SD, Barton MD, Pyecroft SB, Costabile M. 2020. Assay optimization for measuring the alternate complement pathway activity in Asian seabass (Lates calcarifer). Biodiversitas 21: 3034-3040. Complement proteins are one component of innate immunity present in fish. The measurement of complement activity in fish can be used to monitor the health status of fish. This is particularly important in Asian seabass (Lates calcarifer) aquaculture, where disease can impact on productivity. We have found an optimal condition assay for measuring the alternate complement pathway (ACP) activity of Asian seabass which includes Magnesium chloride (MgCl2) concentration, buffer pH, incubation temperature and incubation time. The assay was optimized using pooled serum of Asian seabass, diluted in Magnesium ethylenediamine tetraacetic acid gelatine veronal buffer (Mg-EDTA-GVB) and added with Rabbit red blood cells (RRBC) suspension. Subsequently, the suspension was incubated and centrifuged. The supernatant was removed and transferred to a well plate and the optical density (OD) was measured at 540 nm. The optimal condition obtained included a 7.5 mM MgCl2, pH optimum of 7.5, 25°C incubation temperature, and a 30 minutes incubation period. The presently developed assay was robust, rapid, and reliable to be used in monitoring the health status of Asian seabass in aquaculture farms. It can be used as guidance in further immunological studies on this fish.
The Spillover Effects of Peer Firm Bankruptcy and Accounting Conservatism

This paper investigates if and how a peer’s bankruptcy affects financial reporting by other firms within the industry. Prior research documents that the bankruptcy filing of a peer firm has a negative capital market effects on other firms within the industry (lower stock market value and higher cost of debt). We argue that firms within an industry experiencing peer bankruptcies may modify their financial reporting to mitigate such negative capital market effects. Using a large sample from 1980 to 2018, we find that firms exhibit more conservatism in financial reporting following a peer firm bankruptcy filing. The result is robust to the exclusion of distressed industries, the 2000 dot-com crash period, and the 2008 financial crisis period. The results are insignificant for placebo bankruptcies one and two years before the actual bankruptcies. Further analysis shows that the spillover effects are more pronounced for firms in low concentrated industries, for firms that undertake new equity or debt financing, and for firms with a higher percentage of independent directors.