Miracle-dz/UniFAR-FTUs huggingface dataset:
Strategy-related factors moderating the fit between management accounting practice sophistication and organisational effectiveness: the Global Management Accounting Principles (GMAP) perspective

ABSTRACT This study examined strategy-related factors (Business strategy, Information technology, Quality of management accounting skills, and Organisational culture) moderating the fit between management accounting practice (MAP) sophistication and organisational effectiveness from the perspective of the Global Management Accounting Principles (GMAP). The GMAP was jointly developed and endorsed by The American Institute of Certified Professional Accountants (AICPA) and The Chartered Institute of Management Accountants (CIMA) to support Chief Executives, Boards of Directors, Chief Finance Officers and Management Accounting Practitioners to benchmark and improve management accounting practices. The study focused on 131 firms across various industries in Nigeria. Analysis of data collected through questionnaire revealed that the two high-ranking factors responsible for the degree of MAP sophistication are business strategy and quality of information technology. It was observed that although business strategy and information technology significantly moderate the relationship between MAP sophistication and Organisational effectiveness, business strategy exerts greater influence. The finding that business strategy strongly moderates the relationship between MAP sophistication and organisational effectiveness connotes that forward-thinking business entities would leverage on the strategy-formulation and strategy-implementation capabilities of contemporary management accounting techniques to drive performance and achieve business imperatives.
A NOVEL VESICULAR APPROACH FOR TRANSDERMAL ADMINISTRATION OF ENALAPRIL MALEATE LOADED NANOPRONIOSOMAL GEL: FORMULATION, EX VIVO EVALUATION AND IN VIVO ANTIHYPERTENSIVE STUDY

Objective: The objective of the study was to formulate and evaluate the nanoproniosomal gel of Enalapril maleate (EM) for the treatment of hypertension through the transdermal administration and to provide better bioavailability. Methods: The nanoproniosomal gel of the EM was formulated by Lecithin, Cholesterol, Non-ionic surfactants using the Coacervation-phase separation method. The prepared nanoproniosomal gels were evaluated for pH and viscosity, vesicle size analysis, rate of spontaneity, entrapment efficiency, zeta potential, ex vivo skin permeation studies, skin irritation test, stability studies and in vivo antihypertensive studies. Results: Physical characterization was found to be within acceptable limits. The ex vivo skin permeation studies showed the cumulative permeation of 58.75 % to 89.72 % through the albino rat skin in 24 h for all the formulations, which indicate the zero-order drug permeation with diffusion, non-fickian release. Among all formulations, EMNP7 was selected as best formulation because it showed better characteristics than other formulations in several aspects like physicochemical characterization, ex vivo skin permeation studies, permeation kinetics, and other evaluation parameters. The skin irritation study revealed that there was no irritation after topical application and it was found to be safer to use. The In vivo antihypertensive study revealed that the formulation of EMNP7 was successful to regress the rat blood pressure (BP) to normal values in experimental hypertensive rats. Conclusion: The nanoproniosomal gel is an efficient transdermal therapeutic system for the delivery of EM for the treatment of hypertension. It is suitable for once a day controlled release formulation.
Student mathematical anxiety: investigation on problem based learning

Problem-based learning is an alternative for students to exercise problem-solving ability. During the mathematics learning process, students also experience mathematics anxiety which prevents them to perform well. This study aims to explore the students’ mathematics anxiety in the problem-based learning process. Based on previous studies, problem-based learning was designed to reduce mathematics anxiety. This research is qualitative research with a phenomenology approach. The phenomenological research was examined based on the experience of the participants attending the mathematics classes with problem-based learning. In this study, we chose the subjects by considering the results of mathematics anxiety tests and students’ physical characteristics that indicate the occurrence of mathematical anxiety. The results found that students with high and moderate mathematics anxiety showed physical characteristics of mathematical anxiety observed during the problem-based learning process. After conducting in-depth interviews with the subjects, it was found that they had difficulty with the mathematics problems given. Finally, we concluded that the selection of mathematical problems given with the hope that it will reduce mathematical anxiety turns out to cause mathematical anxiety. It then affected their work that has not succeeded in solving the mathematics problems.
Nadine Labaki Sinemasında Kadın Temsili

Nadine Labaki, Lubnan’in yetistirdigi onemli yonetmenlerden birisidir. Egitimini Lubnan’da tamamlamasi ve filmlerini burada yapmasi, onu diger Lubnanli ve Ortadogulu yonetmenlerden ayirmaktadir. Labaki’nin filmlerindeki kadin temsilinin incelenmesi, kadin sorunlarinin genelde Ortadogu ozelde ise Lubnan sinemasinda nasil islendiginin ortaya konulmasi acisindan onemli veriler sunar. Bu calismada Labaki’nin cektigi uc uzun metraj film olan Karamel (2007), Peki Şimdi Nereye? ve Kefernahum (2018) filmlerinde kadinlarin ve kadin sorunlarinin nasil temsil edildigi incelenmistir. Yapilan analizler neticesinde incelenen filmlerin, toplumsal cinsiyet rol kaliplarini ve ataerkil ahlaki normlari onayan bir anlati yapisina sahip olmasi nedeniyle ana akim sinemaya benzer ozellikler tasimakla birlikte; aktif, mucadeleci ve cozumler ureten kadin karakterlere yer vererek ana akim sinema filmlerinden farklilastigi sonucuna ulasilmistir. Incelenen filmlerdeki kadinlarin genellikle guclu karakterler oldugu ve cogu zaman diger kadinlarla dayanisma icerisinde, birlikte hareket ederek basariya ulastiklari; bunun mumkun gorunmedigi durumlarda kaderlerine razi olmadiklari ve mucadeleyi surdurdukleri, erkek egemenligine boyun egen pasif kadin karakterlerin ise genellikle kaybeden taraf olarak konumlandirildigi tespit edilmistir. Ayrica filmler boyunca ele alinan kadin sorunlarinin ekonomik nedenleri uzerinde durulmadigi; sorunlarin bireysellestirilerek kolay cozulebilir hale getirildigi belirlenmistir.
Electrolyte changes in the neonates receiving phototherapy

Neonatal hyperbilirubinemia is a common clinical problem encountered during the neonatal period. High serum bilirubin levels can be toxic for central nervous system development and may cause behavioral and neurological impairment (Kernicterus) even in term newborns. Pathological jaundice may also lead to deafness, cerebral palsy and/or mental retardation. Several risk factors have been identified for the occurrence of exaggerated or severe unconjugated hyperbilirubinemia out of which low birth weight and preterm birth are the major risk factors for exaggerated jaundice warranting intervention.
Experimental validation of the modeling and control of a multibody underwater vehicle manipulator system for sea mining exploration

This paper presents the modeling approach and the control framework developed for the ROBUST EU Horizon 2020 project. The goal of this project is to showcase technologies and methodologies for future autonomous mineral exploration missions in deep‐sea sites with an Underwater Vehicle‐Manipulator System. Within the aim to make the system reliable in performing autonomously the entire mission, specific modeling, navigation, and control solutions are proposed. In particular, the multihull vehicle hydrodynamic model is derived and experimentally validated, and then used in the implementation of the navigation filter which provides the necessary feedback for the control framework. The latter computes, using a task priority approach, the reference system velocity and control forces for enabling the system desired behaviors. The overall navigation‐control architecture has been validated through several sea trials, leading to the final experimental campaign held in Cagliari, Sardinia, Italy, in October 2019, where the overall ROBUST mission was demonstrated. The obtained results are reported to show the effectiveness of the developed framework.
Bacteriological profile of selected fish species and water sample from Otuocha River Anambra State

Attempt to ensure fish food security is a continuous process and food safety is a global concern for consumers and food industry. Fish is an important source of healthy and cheap source of animal protein that among its numerous benefit fish is widely acceptable, across socio-economic, age and religious barrier. However, supply of contaminated free fish is desirable to ensure safe consumption and a healthy consumer public`. The objective of the study is to provide baseline information on the microbial quality of Otuocha river, hence establish the microbial quality of fish caught in Otuocha river. Five fish species (Aruis gigas, Bagrus bayad, Schilbe mystus, Chrysichthys nigroditatus and Protopterus annectens) and water sample were taken from Otuocha fish landing site and river respectively and transported to laboratory. The fish samples were cleaned with sterile distilled water and 1 g of skin, gills, intestine cut aseptically and labelled along with water sample before microbial analysis following standard method. The result obtained in water and fish samples showed high microbial load in Otuocha river and was attributed to anthropogenic sources. Nine different bacteria were isolated in fish samples while seven were isolated in water sample. The study concluded that Otuocha river has high microbial load, hence recommend that fish from Otuocha river should be properly cooked/smoked before consumption and sanitary standard of Otuocha river and its environs be improved while public enlightenment on waste disposal be undertaken. Key words: Microbial load, fish, water, Otuocha River
The Effect of Leadership and Motivation on Employee Performance at PT Bumi Rajawali in Tangerang

This study aims to determine the effect of leadership and motivation on employee performance at PT. Bumi Rajawali in Tangerang. The method used was explanatory research with a sample of 90 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study leadership has a significant effect on employee performance by 36.2%, hypothesis testing obtained significance 0,000 <0.05. Motivation has a significant effect on employee performance by 45.3%, hypothesis testing obtained significance 0,000 <0.05. Leadership and motivation simultaneously have a significant effect on employee performance by 52.1%, hypothesis testing obtained significance of 0,000 <0.05.
Analysis of ‘Flat-Earther’ Posts on Social Media: Reflections for Science Education from the Discursive Perspective of Foucault

In this paper we present the results of a research that aimed to analyze posts on a Twitter page of an organization that openly defends that the Earth is flat and to highlight its formative characteristics, as well as to discuss about the possible implications of such defense for Science Education. Discourse analysis was carried out based on the guidelines presented by Foucault and a priori theories were taken from the contributions of Feyerabend, Latour and Stengers. These choices occurred due to the fact that these contributions present heterodox points of view on the production of scientific knowledge, open to implications that are not only epistemological, which makes it possible to discuss the cultural, social and discursive complexity of the ‘flat Earth belief ’. It is hoped that the considerations presented here may promote discussions related to the theme on the part of those who work in Science Education and, also, promote reflections on the very ethics of the scientific process and its limits.
The Quantum Bang Hypothesis: An Alternative to Dark Matter and Dark Energy

We hypothesize that the quantum realm and the cosmos are linked by a scaling relation where the gravitational coupling constant αG is the scale factor and decreases with cosmic time. We propose a simple cosmological model where cosmic inflation, dark energy and dark matter could be redundant concepts. We show that cosmological parameters such as the Hubble constant, the age, density and mass of the observable Universe could be derived simply from quantum parameters. Finally, we propose a fundamental MOND formula with no interpolating function and an acceleration parameter simply derived from the Hubble constant.
Farm Machinery Use and Maize Yields in China: An Analysis Accounting for Selection Bias and Heterogeneity

Crop production in developing and emerging countries is increasingly dependent on the usage of farm machinery. However, it remains unclear whether low‐productive and high‐productive farmers benefit equally from farm machinery use. To address the research gap, this study examines the potential heterogeneous effects of farm machinery use on maize yields, using an unconditional quantile regression model and survey data from China. We employ a control function approach to address the selection bias issue associated with farm machinery use. The empirical results show that the use of farm machinery significant increases maize yields for all the selected quantiles (except for the 80th quantile); the low‐productive farmers tend to benefit more from farm machinery use relative to their high‐productive counterparts; and farm machinery use reduces the inequality and variability of maize yields.
Understanding older adults' intention to share health information on social media: the role of health belief and information processing

PurposeSocial media greatly enhances public access to health information and thus attracts older adults who tend to attach more importance to their health. This study aims to identify the factors that contribute to the likelihood of older adults' health information sharing on social media.Design/methodology/approachBy drawing on health belief (HBM) and elaboration likelihood models (ELM), a novel conceptual model integrating older adults' health belief and information processing is established to uncover the factors. Online survey data from 290 Chinese older adult users of WeChat, the most popular social media platform in China, were collected to test the research model.FindingsAs health belief-related variables, perceived susceptibility is positively associated with health information-sharing intention (HISI), while perceived severity negatively influences HISI, which is contrary to prior findings. For information processing, the positive impacts of argument quality and source credibility on HISI are fully mediated by perceived usefulness.Originality/valueThis study is one of the first studies to explore the initiative use of information and communication technology among older adults. The new theoretical perspective proposed herein considers health belief and information processing perspectives in a complementary manner and can facilitate an overall analysis of the factors influencing older adults' HISI in a social media context. This study also furthers understandings of the ELM and expands the theory of HBM to take the age of decision makers into account.
Current Research Related to Wine Sensory Perception Since 2010

Due to socioeconomic changes, the demand for and interest in alcoholic beverages have recently been increasing. Among various alcoholic drinks, consumer preference for wine could be varied. It might be related with its complexity, as wine is known to have characteristics that are difficult to understand. Several factors, such as intrinsic or extrinsic factors interact to influence wine complexity and consumer perception. Many studies have been conducted to understand the complexity of wine, allowing deeper insight into its perception by consumers. Studies over the last decade on wine sensory perception using descriptive analysis and consumer tests were reviewed. Additionally, chemical analysis studies were included because flavor constituents information would contribute to a better understanding of sensory perception. Descriptive sensory analysis of wine was reviewed considering panels and flavor characterization for better understanding wine-related research. Several consumer studies regarding liking/preference, emotion, context, and extrinsic factors to understand consumer preference or perception were reviewed. Research on chemical constituents may affect consumer perception and is thus presented in this review. However, most of the research was focused on a narrow range of wine, thus is missing overall wine category evaluations. Furthermore, evaluations were mainly in wine-producing countries, resulting in limited understanding of an emergent market. This review will help guide wine researchers and industry by providing information on factors influencing consumer wine perception.
The Nano-Confinement Effect on the SCO Behavior of [Fe(NH2trz)3](NO3)2 1D Chains in MCM-41

A polymeric chain spin-crossover (SCO) compound [Fe(NH2trz)3](NO3)2 was embedded in the pores of mesoporous silica MCM-41, which yielded an M@S composite. The obtained material was characterized by infrared spectrometry, powder X-ray diffractometry, gas sorption studies, electron microscopy, and atomic absorption. The temperature-induced SCO behavior of the composite was monitored by temperature-variable magnetic measurement. The results indicate that the spin transition curve of the composite was evidently shifted to a higher temperature in comparison to bulk [Fe(NH2trz)3](NO3)2. The shift in the transition temperature for M@S [versus bulk [Fe(NH2trz)3](NO3)2] amounted to Tc↑ = 362 K [347 K] and Tc↓ = 327 K [314 K] (magnetic data). The significant difference in the SCO behavior of [Fe(NH2trz)3](NO3)2 when embedded in the MCM-41 matrix may be attributed to the strengthened cooperativity of compound S and the nano-confinement pressure of SiO2 walls.
Application of the SERVQUAL Model for the Evaluation of the Service Quality in Moroccan Higher Education: Public Engineering School as a Case Study

The quality of higher education systems currently represents a major challenge for the development of societies. In Morocco, engineering education is at the heart of this development, it is a major and necessary lever which, due to an increasingly demanding job market, faces several challenges. According to Moroccan Directorate for Strategies and Information Systems (2018) these challenges are classified into two categories: quantitative (low rate of Moroccan engineers compared to global figures; 1.57 graduates in engineering per 10,000 inhabitants in 2016) and qualitative (adaptation of the academic curriculum to the needs of the job market). However, little work has been done on the introduction of service assessment tools in higher education in Morocco (Akrim, Figari, Mottier-Lopez, & Talbi, 2010). In our article, we are interested in the SERVQUAL method (SERVice QUALity-Quality of Service). This approach, initially designed to measure customer satisfaction in a company, allows, when applied to higher education, to measure student satisfaction at the university. Based on a bibliographic research, we have identified the five dimensions of the model that impact the quality of service.Through the application of this model to a sample of students from a public engineering school, we have been able to determine that tangible elements and physical installations have the biggest impact on service quality with a negative quality gap (-2.0275). As a result, more efforts are needed in these dimensions to improve service quality.In conclusion, the SERVQUAL model, applied to the educational system and more precisely higher education, allows to quantify the non-quality by measuring the gap between the perception of the students and their expectations for a good service. It has the advantage of helping decision-makers take corrective actions needed to improve the service quality provided by universities as a part of a process of continuous improvement to achieve higher degree of excellence.
The impact of economic policy uncertainty on stock returns: The role of corporate environmental responsibility engagement

This paper examines the impact of economic policy uncertainty (EPU) on market-driven common stock returns and individual-driven idiosyncratic stock returns as well as explores the role of corporate environmental responsibility (CER) engagement on this impact based on a sample of 175 firms listed on Shanghai and Shenzhen 300 index from 2008 to 2016. The results show that an increase in EPU significantly reduces the market-driven common stock returns but increases individual-driven idiosyncratic stock returns. Further, EPU has a lower negative impact on the common stock returns of high-CER firms comparing with low-CER firms. EPU has a higher positive impact on idiosyncratic stock returns of high-CER firms comparing with low-CER firms. Overall, the findings of this paper extremely relevant for the government, investors and firm’s managers and can be utilised for policy and investment decision-making.
Mammalian vesicular glutamate transporter VGLUT1 reduces synaptic vesicle super-pool size and spontaneous release frequency

Glutamate secretion at excitatory synapses is tightly regulated to allow for the precise tuning of synaptic strength. Vesicular Glutamate Transporters (VGLUT) accumulate glutamate into synaptic vesicles (SV) and thereby regulate quantal size. Further, the number of release sites and the release probability of SVs maybe regulated by the organization of active zone proteins and SV clusters. In the present work, we uncover a mechanism mediating an increased SV clustering through a tripartite interaction of VGLUT1, endophilinA1 and intersectin1. This strengthening of SV clusters results in a combined reduction of axonal SV super-pool size and miniature excitatory events frequency. Our findings support a model in which clustered vesicles are held together through multiple weak interactions between SH3 domains and proline rich sequences of synaptic proteins. In mammals, VGLUT1 gained a poly-proline sequence that recruits endophilinA1 and turns the transporter into a dual regulator of quantal release parameters at excitatory synapses.
Evaluation of Resting Tongue Position in Partially Edentulous and Completely Edentulous Patients

Introduction: Resting tongue position is of crucial importance in the stability and retention of complete denture, particularly of the mandible. The retracted position of the tongue has been found to be higher in edentulous subjects when compared to dentate subjects and highest in completely edentulous individuals. Objectives: To evaluate the resting tongue position in completely edentulous as well as partially edentulous patients. Methods: 50 edentulous and 50 partially edentulous (mandible) subjects were taken. The edentulous group was divided into two groups according to the duration of edentulousness. Group A: Recently extracted edentulous subjects (< 1 year), Group B: Long term edentulous subjects (> 1 years). The partially edentulous group was divided into 4 groups according to Kennedy classification. The resting tongue positions of all the individuals were determined. The data was analyzed using SPSS statistical tests like mean, standard deviation, proportion, Chi-square test and Independent T-test. Results: In complete edentulous group, the abnormal upper was the most frequent (38%). In partial edentulous group, the normal lower was the most frequently observed tongue position with 34%. The abnormal tongue position was found in 68% and 40% in completely edentulous and partially edentulous subjects respectively. Conclusion: Retracted resting tongue position is found to be higher in completely edentulous subjects than partially edentulous ones.