Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting diversity: International student survey outcomes1

Correspondence to: Ireneusz Górowski Uniwersytet Ekonomiczny w Krakowie Wydział Zarządzania Katedra Rachunkowości ul. Rakowicka 27 31-510 Kraków, Poland Tel. : +48 12 293 52 53 E-mail: gorowski@uek.krakow. pl Abstract: The paper presents the results of the Polish-American survey focused on the problem of international accounting diversity. A survey was conducted on two undergraduate students groups taught respectively on Polish and U.S. GAAP accounting standards. The results showed that American students consider shareholders and managers as the main users of the financial statements, while Polish students think that tax authorities and managers are the main users. Both groups respect the Income Statement as important core of the financial statements. However, the Americans rely also strongly on the Statement of Stockholders’ Equity, while the Polish prefer more the Balance Sheet as a source of knowledge about the company performance. Moreover, we confirmed that cultural differences led to a different understanding of the word ‘probable’―which is more based according to the taught set of standards on a professional judgment than on the specific probability value. American students turned out to be less prudent in the area of accounting for write-offs. We also revealed that Polish and American students can have different attitudes to ethical issues in auditing―Americans showed more concern. We pointed out that the identified differences can be essential for reporting process by companies and capital groups operating not only on different accounting standards but also in different cultures.
Genetic Analysis for Foliage Yield Attributes in Vegetable Red Amaranth (Amaranthus tricolor L.)

Amaranth (Chaulai) is one of the important and popular leafy vegetable of India. Vegetable amaranth belongs to the genus Amaranthus and family Amaranthaceae, composed by approximately 60-70 species. Amaranth (Amaranthus spp.) includes a group of versatile food crops exhibiting high adaptability to new environments, even in the International Journal of Current Microbiology and Applied Sciences ISSN: 2319-7706 Volume 10 Number 02 (2021) Journal homepage: http://www.ijcmas. com
Iterative Goal-Based Voting

Goal-based voting is a new voting framework in which agents can submit propositional formulae as their goals. We study iterated applications of the majorities and approval rules in this framework. We introduce notions of satisfaction based on the Hamming distance between an agent’s goal and the interpretations in the outcome under a given rule. The contribution of this thesis is twofold: First, we analyze the convergence of the iteration. We show that the Majority rules and the Approval rule for some satisfaction functions are not guaranteed to terminate, while other cases of Approval voting do always converge. Second, we study the quality of iteration. The first part of this analysis consists of theoretical results, showing that in cases where termination of Approval voting is guaranteed we also have an improvement of the social welfare. The second part consists of an implementation of the iterative process in Python for the cases not covered by our theoretical results, which gives us preliminary insights on the frequency and quality of iteration.
Breaking the Selectivity-Conversion Limit of Partial Methane Oxidation with Tandem Heterogeneous Catalysts

The inherently unfavorable thermodynamics for the direct partial oxidation of CH4 with O2 limits the system to high selectivities only at low conversions. We demonstrate a tandem strategy capable of circumventing this selectivity-conversion limit by performing sequential oxidation of CH4 to CH3OH over a selective Cu-exchanged zeolite followed by C-alkylation of CH3OH with benzene over an acidic zeolite. Using a small-pore zeolite (SSZ-13, CHA topology) to host the Cu species is essential to achieve increased yields by maximizing CH4-to-CH3OH selectivities while also protecting the final alkylate product from overoxidation via sizeexclusion. Cofeeding CH4, oxygen, water, and benzene over a mixture of Cu-SSZ-13 and H-ZSM-5 resulted in 77% toluene selectivity at 663 K and 1 bar compared to only 2% CH3OH selectivity in the absence of benzene under identical conditions at isoconversion. A record productivity of 1.7 μmol min−1 gcat −1 was achieved at 11 bar and 603 K (80% toluene selectivity at 0.37% CH4 conversion), which represents a 30-fold improvement over current continuous processes over Cu-based zeolites. Our findings demonstrate the importance of protecting the methanol product to achieve high selectivities and help close the gap to realize more efficient smallscale CH4 conversion processes.
Distribution of HLA class Ⅰ and class Ⅱ haplotypes in Chinese Han population based on family segregation

HLA haplotype analysis has important application value in human population genetics, anthropological research and HLA matching transplantation. Based on HLA-A, -B, -C, -DRB1 and -DQB1 genotyping data from 663 families including 663 leukemia patients and 991 related donors, the allele frequency (AF) and haplotype frequency (HF) of two-, threeand five-locus haplotype distribution patterns in the Chinese Han population were determined by family segregation. A total of 38 alleles at A locus, 75 alleles at B locus, 35 alleles at C locus, 53 alleles at DRB1 locus and 22 alleles at DQB1 locus were discovered in this population. The frequencies of these alleles were basically consistent with those of previous reports except for some tiny differences. The study found 11 A-C, 15 C-B, 4 B-DRB1 and 11 DRB1-DQB1 two-locus haplotypes with a frequency over 2%. The number of A-C-B and A-B-DRB1 three-locus haplotype with a frequency over 1% were 11 and 3 respectively. The most common HLA-A-C-B-DRB1-DQB1 haplotype (HF>1%) were A*3001-C*0602-B*1302-DR*0701-DQ*0202 (4.30%), A*0207-C*0102-B*4601-DR*0901-DQ*0303 (3.07%), A*3303-C*0302-B*5801-DR*0301-DQ*0201 (1.49%) and A*1101-C*0102-B*4601-DR*0901-DQ*0303 (1.01%). The results are helpful for finding matching donors for hematopoietic stem cell transplant patients and also contribute to transplant immunology, HLA-related diseases, research of human genetics and other fields.
Influences of different drying climates on Eucalyptus camaldulensis wood properties

One of the most important disadvantages of the wood material, whose usage is becoming more and more widespread, is the dimensional instability that occurs in its interaction with water. Therefore, studies to improve these drawbacks of wood, remain always up to date. For the mentioned purpose in this study, some chemical, morphological, physical and mechanical properties of Eucalyptus camaldulensis woods, which were naturally dried in outdoor and indoor climate in Eastern Mediterranean (Kahramanmaraş province) atmosphere conditions of Turkey, were investigated. According to the results of the study, chemical properties of Eucalyptus woods dried indoor were measured as merely 0,23 % higher than dried ones outdoor. The results of morphological measurements indicated that the fiber dimensions of eucalypt wood dried in indoor were average 1,48 % lower than the ones dried out outdoor. Also, as a result of statistical analysis, it was found that there were significant differences (ρ < 0,000) between the physical properties of Eucalyptus wood samples indoor and outdoor according to the t-test. At the same time, as a result of the t-test applied to determine the effect of drying conditions on mechanical properties of Eucalyptus wood, modulus of elasticity, compression, tensile, dynamic bending and shear strength did not cause any significant difference between indoor and outdoor, while bending and Janka hardness strengths showed significant differences at ρ < 0,000 level. Finally, when the data obtained as a whole is considered, it can be said that testing of Eucalyptus wood which requires a very sensitive drying in different climates has important contributions on the subject. Regarding eucalypts, which has a high distribution area (20 million hectares) in the world, it is recommended to relevant institutions and organizations to expand and maintain such study in the future. Lastly, according to obtained data from this study, it can be said that the experiments of Eucalyptus woods which require a very delicate drying in different environments provide important contributions on the subject.
Insight into the Mechanism of Doxorubicin-induced Nephrotoxicity through Gene Expression Analysis of Oxidative Stress, Kidney Injury and Inflammation Markers

1Department of Biochemistry, Federal Urdu University of Arts, Science and Technology, Gulshan-e-Iqbal Campus Karachi, Karachi-75300, Pakistan 2Dr. Panjwani Center for Molecular Medicine and Drug Research, International Center for Chemical and Biological Sciences, University of Karachi, Karachi-75270, Pakistan 3Dow University of Health Sciences, Ojha Campus, Gulzar-e-Hijri, Suparco Road, KDA Scheme-33, Karachi, Pakistan 4Department of Zoology, Federal Urdu University of Arts, Science and Technology, Gulshan-e-Iqbal Campus Karachi, Karachi-75300, Pakistan Article Information Received 21 May 2021 Revised 02 June 2021 Accepted 10 June 2021 Available online 12 August 2021
Search based Self-Learning Query Rewrite System in Conversational AI

Query rewriting (QR) is an increasingly important technique for reducing user friction in a conversational AI system. User friction is caused by various reasons, including errors in automatic speech recognition (ASR), natural language understanding (NLU), entity resolution (ER) component, or users’ slip of the tongue. In this work, we propose a search-based self-learning QR framework: User Feed-back Search based Query Rewrite system (UFS-QR), which focuses on automatic reduction of user friction for large scale conversational AI agents. The proposed search engine, operating on both global user and individual user level, leverages semantic embedding, NLU output, query popularity and estimated friction statistics into the retrieval and ranking process. In order to construct the index and train the retrieval/ranking models, we adopt a self-learning based method by utilizing implicit feedback, learned from users’ historical interactions. We demonstrate the effectiveness of the UFS-QR system, trained without any annotated data, through offline and online A/B experiment on Amazon Alexa user traffic. To the best of our knowledge, this is the first deployed self-learning and search-based QR system for the general task of automatic friction reduction in conversational AI.
Effect of early partial weight-bearing rehabilitative exercise on postoperative functional recovery of sanders IV calcaneal fractures

Objectives: This research explored and analyzed the effects of early partial weight-bearing rehabilitative exercise on postoperative recovery after Sanders IV calcaneal fractures. Methods: 86 patients hospitalized with Sanders IV calcaneal fracture from April 2018 to January 2020 were selected as the research participants. The patients were randomly divided into the observation group (n=44) and the control group (n=42). The control group carried out the conventional rehabilitative exercise, and the observation group underwent early partial weight-bearing rehabilitative exercise. The foot function between the two groups was compared after 24 weeks of treatment. Results: The foot function of the observation group after 24 weeks of treatment was notably superior to that of the control group (P<0.05). The Maryland foot function scores of the two groups 6 weeks, 12 weeks and 24 weeks post-operation were critically higher than those before treatment (P<0.05), and the score of the observation group was substantially higher than that of the control group (P<0.05). The AOFAS score of patients in the two groups 6 weeks, 12 weeks and 24 weeks post-operation increased apparently than that before treatment (P<0.05), and the scores of observation group was evidently higher than that of control group (P<0.05). In addition, the comparison of Angle B’hler and Angle Gissane between the two groups of patients 24 weeks postoperation showed statistically insignificant difference (P>0.05). Conclusion: The early partial weight-bearing rehabilitative exercise can effectively promote the postoperative functional recovery of patients with Sander IV calcaneal fractures, and at the same time it has no impact on internal fixation and calcaneus shape of patients, which is worthy popularizing in clinic.
A Monocular Depth Estimator to Perceive Crater Illusions in Several Characteristics

How machines perceive visual illusions is essential to clarify the differences between artiﬁcial and human perception. Crater illusions cause depth perception in the texture by the intensity gradient of the disks. In this study, we investigated whether a monocular depth estimator perceives the crater il-lusions. We adopted MonoDepth as the estimator and conducted two experiments using the illusions with planar images and attached to a cube. As a result, the estimator perceived the convexity on the top-lit disk, while a little concavity on the bottom-lit disk. We also found the vertical heterogeneity for the depth perception of it. Additionally, the machine perceived the illusion attached to the cube, although the indeterminacy for object scale was revealed. Our ﬁndings would bridge the research between computer vision and cognitive science in terms of depth perception.
Characterization of microbial regrowth potential shaped by advanced drinking water treatment

Microbial regrowth in premise plumbing is a threat to water safety. Disinfectant residuals are often diminished during water transportation and stagnation, leading to the regrowth of opportunistic pathogens. Although microbial regrowth potential is mostly determined by water treatment, little is known about how each treatment step affects two key factors that contribute to microbial regrowth potential: biodegradable organic matter and microbial abundance. In this study, we operated annular reactors to evaluate the microbial regrowth potential of water shaped after each treatment step in a full-scale drinking water treatment plant with ozonation and biological activated carbon filtration. The assimilable organic carbon and total cell count (TCC) were stable at all treatment steps during the sampling period from July to October 2015. The assimilable organic carbon consumption and TCC net increase in the annular reactors indicated that apparent growth yields (cell number base) of microbial communities were different in each reactor. Regrowth potential evaluated by indigenous microbial community in finished water was reduced to 22% of that in raw water, while 75% of assimilable organic carbon in raw water remained in finished water. It suggested that treatment performance evaluated by indigenous microbial communities was better than that evaluated by assimilable organic carbon.
Effects of Ibuprofen and Clopidol Alone and in Combination on Experimentally Induced Coccidiosis in Broiler Chickens

Mian Abdul Hafeez1*, Adeel Sattar2, Faiza Aslam3, Muhammad Imran3, Kamran Ashraf1, Rashid Zia2 and M. Muntazir Mehdi1 1Department of Parasitology, University of Veterinary and Animal Sciences, Lahore 2Department of Pharmacology and Toxicology, University of Veterinary and Animal Sciences, Lahore 3Livestock and Dairy Development Department, Punjab, Pakistan Article Information Received 25 June 2018 Revised 22 May 2019 Accepted 20 November 2020 Available online 12 August 2021
Lime and phosphogypsum application management: changes in soil acidity, sulfur availability and crop yield

Oxisols (Latossolos) are widely distributed in tropical zones and generally characterized by high levels of surface and subsurface acidity. In Brazil, most Oxisols are managed under no-till conditions with surface application of acidity amendments. This study aimed to evaluate lime application strategies (incorporated and surface) for achieving the desired soil base saturation (BS%) levels (44, 60, 70, and 90 %) and the effect of phosphogypsum + lime application on soil chemical properties as well as wheat and corn yield in southern Brazil. Lime incorporation was more effective in reducing the soil acidity and increasing Ca and Mg despite a decrease in organic matter at the soil surface. Phosphogypsum application increased S-SO4 and Ca availability throughout the deeper soil layers and reduced the Mg content in the surface layer. Wheat yield under incorporated lime conditions increased with BS% up to 75, but there was no response to surface application. When phosphogypsum was applied, the wheat yield increased by 8.4 %. For corn, incorporated lime increased the yield up to 445 kg ha, which was equivalent to the yield after phosphogypsum application. An increase in the S-SO4 level was the main factor related to the increase in crop yields. In the short term, our results suggest that phosphogypsum applied along with lime is more appropriate than incorporating lime under no-till management conditions.
ExpressionThrough Down-Regulation of Chemokine Suppress Airway Inflammation in Mice Inducible Nitric Oxide Synthase Inhibitors

Growing evidence demonstrates that inducible NO synthase (iNOS) is induced in the airways of asthmatic patients. However, the precise role of NO in the lung inﬂammation is unknown. This study investigated the effect of both selective and nonselective iNOS inhibitors in an allergen-driven murine lung inﬂammation model. OVA challenge resulted in an accumulation of eosinophils and neutrophils in the airways. Expression of iNOS immunostaining in lung sections together with an increase in calcium-independent NOS activity in lung homogenates was also observed after OVA challenge. Treatment with iNOS inhibitors from the day of challenge to the day of sacriﬁce resulted in an inhibition of the inﬂammatory cell inﬂux together with a down-regulation of macrophage inﬂammatory protein-2 and monocyte chemoattractant protein-1 production. In contrast, eosinophilic and neutrophilic inhibition was not observed with treatment during the sensitization. Both treatments induced an increased production of Th2-type cytokines (IL-4 and IL-5) with a concomitant decrease in production of Th1-type cytokine (IFN- g ). In vitro exposure of primary cultures of murine lung ﬁbroblasts to a NO donor, hydroxylamine, induced a dose-dependent release of macrophage inﬂammatory protein-2 and monocyte chemoattractant protein-1. Our results suggest that lung inﬂammation after allergen challenge in mice is partially dependent on NO produced mainly by iNOS. NO appears to increase lung chemokine expression and, thereby, to facilitate inﬂux of inﬂammatory cells into the airways. The Journal of Immunology, 2000, 165: 1526–1533.
Developing a Customer Experience Rating for the Banking Sector

As global markets evolve dramatically and competition among players intensifies, business organizations are looking to innovative products, new markets, and inorganic growth opportunities to drive their revenue. Nonetheless, for financial services, the greatest opportunity for sustainable revenue growth come from their ability to deliver high quality and differentiating customer experience. Therefore, the main purpose of this study is to develop Customer Experience Rating (CXR), a measurement of customer experience for the Malaysian banking sector. The statistical analysis results indicated that the CXR was highly reliable and demonstrated construct validity by achieving both convergent and discriminant validity. The customer experience rating of 7.37 implies that Malaysian customers have good experience with their banks. The outcomes of this research can be used by practitioners, managers, and regulators to gain an in-depth understanding of customer experiences, and develop effective marketing strategies that will improve the operational environment and thus contribute to improving customers’ loyalty and satisfaction and also generates positive word-of-mouth. 
Impact of Budget Deficit on Inflation: A Case Study of Pakistan

The research is concerned with examining the effect of budget deficit on inflation a case of Pakistan economy. As inflation is one of the most prominent macro-economic indicator which tells us about how the prices in country are reacting and subsequently how other factors are being affected. So in this study we have analyzed the effect of budget deficit on inflation. As Pakistan is a developing nation where inflation and budget deficit are two major issues so for that reason we included the effect of budget deficit. The dependent variable is inflation and independent variables are money supply, GDP growth, unemployment, official exchange rate and fiscal deficit. The data is from 1985 to 2017. For checking unit root we applied augmented dickey fuller test and the study applied the Auto Regressive Distributed Lag Model (ARDL) method. The data is taken from world development indicator and from Pakistan Economic Survey. The results conclude that budget deficit, GDP growth and money supply have positive impact while unemployment and official exchange rate have negative impact. The study suggests that the government should focus on generating new revenue sources rather the foreign financing.
Q-value effects in the synthesis of superheavy elements

Superheavy elements only exist due to nuclear shell effects, which stabilize them against spontaneous fission. Theoretical calculations predicted deformed shell closures at Z=108 and at N=162, creating a region of enhanced stability around 270Hs, confirmed in recent Hs chemistry experiments. Recently, the formation of deformed doubly-magic 270Hs in the 4n evaporation channel of several complete fusion reactions was theoretically studied. The aim of the research done in the framework of this thesis was to study the influence of the reaction (B-Q)-value on the yield of superheavy elements produced in nuclear fusion reactions. Therefore the most promising reactions 36S+238U and 48Ca+226Ra have been investigated and compared with the already measured reaction 26Mg+248Cm.
A Hypothesis for the Causes and Control of Anoxic-Aerobic (AA) Filament Bulking in Nutrient Removal Activated Sludge Systems

From laboratory research and a literature review of the biochemical pathways of aerobic-facultative heterotrophic organisms, an hypothesis is proposed for the proliferation of anoxic-aerobic (AA) filamentous organisms in nitrification-denitrification (ND) and nitrification-denitrification biological excess phosphorus removal (NDBEPR) systems. In activated sludge, under anoxic conditions floc-forming organisms execute the denitrification of nitrate (NO 3 − ) through each of the denitrification intermediates to dinitrogen (N 2 ), in the process of which the intermediate nitric oxide (NO) is accumulated intracellularly. Intracellular NO is inhibitory to the utilization of oxygen in the subsequent aerobic zone. In contrast, the filamentous organisms execute only part of the denitrification pathway, i.e. the reduction of NO 3 − to NO 2 − ; they do not accumulate NO and hence are not inhibited in the subsequent aerobic zone. Thus in anoxic-aerobic systems, floc-formers are placed at a disadvantage in the aerobic zone giving an advantage to the filaments in the competition for substrate. Experimental evidence to support this hypothesis is presented and a tentative proposal of a strategy for control of AA filament proliferation is described and tested experimentally.