Miracle-dz/UniFAR-FTUs huggingface dataset:
The Impact of Fair Value Measurement on Financial Instrument of Firms in Nigeria

This study assessed the impact of fair value measurement on financial instrument of firms in Nigeria. The objective of this study is to determine the extent to which fair value measurement can be applied with precision in the assessment of a firm’s financial position and to determine the possibility of measurement errors in financial instrument measured on Fair Value.The method of data collection used in this study was field survey method involving the use of questionnaire administered to 188 samples. The method of data analysis was the Kruskal-Wallis rank sum test statistic. From the result of the analysis it was observed that the implementation of Fair Value measurements gives sufficient precision in assessing firm’s financial position and earning potential since majority of the respondents agreed with a mean rank (mean rank=35.38) and a corresponding Chi-Square test statistic value of 33.27 and a p-value of 0.00 which falls on the rejection region of the hypothesis. Also observed was that the possibility of measurement errors in financial instrument measured on Fair Value basis was high since majority of the respondents agreed with a mean rank (mean rank= 24.50) and a corresponding Chi-Square test statistic value of 20.13 and a p-value of 0.00 which falls on the rejection region of the hypothesis. Hence, we conclude that Fair value is the best reflection of the expected future cash flow as it predicts the ability of the entity to take advantage of opportunities or to react to adverse situations. We recommend that for fair value accounting to be beneficial in Nigeria there should be vigorous policing and enforcement of punitive actions against insider abuse and other forms of market manipulation.
A Systematic Approach for Bug Severity Classification using Machine Learning’s Text Mining Techniques

-In this research study an approach of creating dictionary of critical terms is used to assess the bug severity as severe and non severe. It is found that using different approaches of feature selection and classifier the pattern of accuracy and precision is approximately same. However Chi square test and KNN classifier give the maximum performance of precision and accuracy for the all four components. This research work helps trigger in classifying bugs based on severity and assigning these bugs to relevant developer.
PREPARATION AND EVALUATION OF HERBAL HAIR OIL

Antioxidants play a major role in increasing the blood circulation and thus help in hair growth as well as in the treatment of a lot of diseases. Now a days there is a wide use of herbal cosmetics due to the belief that they have fewer side effects and better safety. The objective of the present study is to prepare and evaluate herbal hair oil using coconut oil, hibiscus, amla, neem & eclipta alba. The preparation was also subjected to various tests for analysis including moisture content, total ash, acid insoluble ash, water soluble ash, water insoluble ash & sulphated ash. Apart from that the formulation is subjected to viscosity, surface tension, pH, acid value etc.
A Novel Watermarking using Multiresolution SVD

— With the daily advancement of technology, copyright protection of all types of digital media has become an important issue. Thus to aid the copyright protection digital watermarking has emerged as solution to this problem. In this paper a new digital image watermarking scheme is proposed which combines Singular Value Decomposition (SVD) and its multiresolution variant. Tests have been undergone to check the proposed scheme for robustness and imperceptibility. The scheme has been compared with 3 previously standard schemes with respect to normalized correlation coefficient value of detected watermark
THE INFLUENCE OF TAX KNOWLEDGE, TAX PENALTIES AND INTERNAL CONTROL SYSTEM ON TREASURERS’ TAX COMPLIANCE IN BIMA MUNICIPALITY, WEST NUSA TENGGARA PROVINCE, INDONESIA

Tax revenue is the main financial source of national development to improve the prosperity of the community. This study is aimed at examining as well as determining empirical evidence regarding the influence of tax knowledge, tax penalties and internal control systems. The data were primary obtained by applying questionnaires distributed to 41 treasurers of expenditure at Bima Municipality Government. Sampling technique employed saturated sampling. Data were analyzed by applying Partial Least Square (PLS). The results reveal that tax penalties affect the treasurers’ compliance. It means that firmer tax sanction will increase treasurers’ tax compliance. Furthermore, this study also displays the finding in which tax knowledge and internal control system do not influence treasurers’ compliance. This study can be applied as reference for further research by employing other variables as well as involving larger research samples.
The Application of Image Processing Techniques for Detection and Classification of Cancerous Tissue in Digital Mammograms

Breast cancer is the most common malignancy of women and is the second most common and leading cause of cancer deaths among them. At present, there are no effective ways to prevent breast cancer, because its cause is not yet fully known. Early detection is an effective way to diagnose and manage breast cancer can give a better chance of full recovery. Therefore, early detection of breast cancer can play an important role in reducing the associated morbidity and mortality rates. This paper gives a clear idea of extracting features from the mammogram image to find cancer affected area which is a crucial step in breast cancer detection and verification. Combinations of algorithms were used to find the cancer cell area in mammogram image. Those are extracted directly from the original gray scale mammogram with steps of image processing algorithms. Mammography has proven to be the most effective tool for detecting breast cancer in its earliest and most treatable stage, so it continues to be the primary imaging modality for breast cancer screening and diagnosis. Furthermore, this exam allows the detection of other pathologies and may suggest the nature such as normal, benign or malignant. The introduction of digital mammography is considered the most important improvement in breast imaging. Thus the algorithm gives an accuracy of 99.66% and above in many cases of images and gives 100% accuracy in the case of quality image.
EFFECT OF NUMBER OF CELLS IN PSC BOX GIRDER BRIDGE

Abstract — Prestressed concrete box girders have become increasingly popular as bridge superstructures because of its high torsional stiffness and strength. Most of the study is concentrated only on varying the span and depth of the box girder bridge. In the present study the effect of number of cells is considered. A simply supported single-span four-cell box girder bridge with span to depth ratio of 25 is considered. The analysis is carried out for two-cell, three-cell and four-cell rectangular box girder bridge. The modelling and analysis is done using SAP 2000 software. The responses such as bending moment, shear force and deflection are compared. Results shows that the two-cell box girder is efficient compared to three and four-cell box girder bridge.
A case series on large benign ovarian tumours in post-menopausal woman

Introduction: Space occupying large abdomino -pelvic ovarian tumours are uncommon. Such huge ovarian tumours in postmenopausal women have to be evaluated as they raise the suspicion of malignancy. The prevalence of ovarian neoplasm in postmenopausal women is 14-18% with a risk of 10-40% in the case of large complex ovarian cysts. Objective: To study the clinical features, imaging and management of 5 post-menopausal women with large benign ovarian tumours. Materials and Methods: A retrospective study in a tertiary care institutional hospital between December 2017February 2018 among 5 post-menopausal women with large benign ovarian tumours. Results: All of them presented with abdominal distension, abdominal pain and breathing difficulties. They underwent exploratory laparotomy with frozen section. Histopathology reports of all 5 showed benign ovarian tumours, the most common being serous cystadenoma. Conclusion: The large size of the ovarian tumour warrants surgical removal of the same. This case series shows that not all extremely large tumours need to be malignant. Patients also present at a much later stage due to lack of awareness, ignorance and logistic reasons.
Impact of Organic Matter on Volatilization of Petroleum VOCs from Soil Columns

Contamination of fertile soils by disposal wide range of chemical toxic volatile effluents have become a major threat to subsoil ecosystem and groundwater. The long-term persistence of such chemicals is greatly influenced by soil properties, mainly the organic content which enhance the sorption of such compounds in soil. Series of soil columns packed with alluvial soils of variable organic content were used to investigate the influence of soil organic matter (SOM) on rate of volatilization of petroleum Benzene, Toluene and Xylenes (BTX) were studied for a duration of 28 days. The soil used for study was silt loam with high porosity and soil organic matter (SOM). The initial examination of soil columns prior to volatilization showed 12% excess contaminants in +10% organic content amended soil as compared to normal alluvial soil. All the sampling and analysis was carried out as per standard procedures recommended by USEPA Methods 5035 and 8021b. The weekly gaseous phase volatilization of BTX showed maximum rates for benzene characterized by drastic change in contaminant profiles in all soils irrespective of organic content due to its superior vapor pressure. Similar conditions for toluene and xylenes showed 1-3% fluctuation in volatilization at variable organic content. The 4-week study showed that, a difference in 20% OM affected 1.66 times lower rates for benzene and for other compounds it varied ~1.1 times.
Rate of Sediment Yield in the Conveyance Canals of Kano River Irrigation Project (Phase I) North-Western Nigeria

This study examined the rate of sedimentation in the conveyance canals of Kano River Irrigation Project (Phase I). Five canals were sampled from the total number of canals using systematic sampling technique. The base lines of the canals were taken to be the transect line, and all the samples were taken with reference to the transect line using simple random sampling. The method adopted was a combination of volumetric analysis and filtration method for field and laboratory work respectively. Variables investigated include canal discharge at pre and post siltation period, sediment texture, and sedimentation of the canals. Descriptive statistics with the use of tables (as means total and percentages) was used for the analysis and presentation of data collected on canals discharge, sediment texture and suspended and dissolved sediments. The deposit consists of a fine sand fraction (76.3%) with a small amount of clay and silt of about 12.04% and 11.66% respectively. The average canal concentration for the suspended sediment concentration was found to be 8474.4 ton per annum. Although result of student t-test revealed no difference between the present and potential discharge the canals discharge has reduced by 47%. And this in turn affected the farms by reducing the total designed irrigable hectares of land. Many factors are believed to have contributed to the increase of sediments in the canals which include movement of farm tractors across the canals, poor irrigation practice by the farmers, and lack of adequate maintenance. It is recommended among other things that: there should be effective maintenance and monitoring of the canals through regular disilting and cleaning the canals by the participant farmers and the government. Keywords : Canals, siltation, discharge, texture, accumulation.
A Low Power Discrete Time 2 nd order Band-pass Sigma Delta Modulator For Wireless LAN Receiver

— Sigma delta modulators are the most suitable ADC topologies for digitizing with high resolution analog signals. Band pass sigma-delta modulators have recently received great attention in the academia as well as in the industry. Nowadays, wireless communication has become more important in a modern luxury car, besides a radio, cellular phone, fax, GPS receiver, television or an internet browser. This paper proposed design and experimental results of a second-order, discrete time, band pass sigma delta modulator focused for wireless LAN receivers. The proposed discrete time band pass sigma delta modulator has been developed in the MATBAB/Simulink environment.
THE INFLUENCE OF BURNOUT AND WORK SATISFACTION TO TURNOVER INTENTION AMONG CONTRACT NURSES AT BANDUNG CITY GENERAL HOSPITAL, INDONESIA

One of several problems in nursing management is a high turnover rate which may have several negative impacts on the financial aspect and service quality. At Bandung City General Hospital (BCGH), there was an increase in contract nurses’ turnover rate. Out of many factors contributing to turnover, this study aims to analyze the magnitude of the influences of burnout and work satisfaction on contract nurses’ turnover intention. The method used is quantitative analytic study with cross-sectional design. The study was done by distributing questionnaires to 101 respondents at BCGH during October – December 2017 and the analysis method was Partial Least Square-Structural Equation Modelling (PLS-SEM). This study finds that burnout alone has a weak positive and significant influence on turnover intention (R2 0.237, t-value 5.097); while work satisfaction has no significant influence on turnover intention (R2 0.017, tvalue 1.294). Simultaneously, both burnout and work satisfaction have weak significant influence of 31.7% on turnover intention (R2 0.317, F-value 3.089). The results support previous © Hernowo, Sekarwana & Djuhaeni Licensed under Creative Common Page 454 studies which state that burnout and work satisfaction have influences on nurse turnover intention. The simultaneous influence is weak but needs to be taken seriously as increasing burnout and decreasing work satisfaction among nurses will lead to higher turnover.
Performance Evaluation of ML-VBLAST MIMO System using various antenna configurations with Ricean and Rayleigh Channel

Wireless communication technology has shown that the application of multiple antennas at both transmitter and receiver sides improve the possibility of high data rates through multiplexing or to improve performance through diversity compared to single antenna systems. In this article, we studied the BER performance of Maximum Likelihood (ML)- Vertical Bells Lab Layered Space Time Architecture (V-BLAST) Spatial Multiplexing Technique with using different modulation techniques such as BPSK and QPSK, in independent, identically distributed (i.i.d) flat fading channel like Rayleigh and Ricean Channel. In this article we will compared a different multiple antenna configuration with BPSK and QPSK modulation techniques in different channel and finally we will concluded that ML-VBLAST decoding technique using BPSK modulation scheme gives better result than QPSK modulation technique in both the channels. In this we got more optimal result for 1× 4 antennas for V-BLAST system in rician fading channel and for Rayleigh channel 4 X 4 antennas for ML-V-BLAST system. Finally we compare the Rayleigh and Ricean Channel for 2 X 2 antenna configurations and in this we found Ricean Channel have better results than Rayleigh Channel in ML-VBLAST MIMO System. Keywords: Binary Phase Shift Key (BPSK), Bit Error Rate (BER), Multiple input multiple output (MIMO), Maximum Likelihood (ML), Vertical Bell Laboratories Layered Space-Time (V-BLAST)
ROLE OF EXERCISE (RIYAZAT) DURING PREGNANCY: A LITERATURE REVIEW

Pregnancy is the most important stage of a woman life; it is the stage important in terms of mother health and fetal growth. Mother faces number of troubles during the entire period of pregnancy, which are due to physiological changes observed in the body, necessary for fetal development. Musculoskeletal troubles, gastrointestinal symptoms, mood disorders, disturb sleep patterns, weight gain and gestational diabetes and hypertension are commonest. Some are associated with serious illness. There are a number of drugs which are contra indicated and some are indicated with special precautions making the management of pregnancy related illnesses a major issue. It is believed that exercise in pregnancy can help manage pregnancy related musculoskeletal issues, improve sleep, prevent excessive weight gain, gestational diabetes, eclampsia, shorten labour and reduce the need for obstetric interventions. Though, objective data on the impact of exercise on the mother, fetus and the course of pregnancy are limited; but Unani Scholars since centuries had advocated the practice of exercise (Riyazat) by pregnant lady with an aim of reducing pregnancy related symptoms, better fetal growth and easy labour which are revalidated nowadays by modern scientific studies. This paper aims at reviewing the importance of exercise in pregnancy with special reference to Unani System of Medicine.
Comparitive Study of Experimental & CFD Analysis of Thermal Regenerator

The paper aims to study the comparative study of experimental and CFD analysis of packed-bed thermal regenerator. In the present work the previously published experimental study of regenerator with D/dp > 15 are simulated and are compared with the simulated results of CFD. A very good agreement is seen between both the results in all flow regimes. Commercial Ansys Fluent software is used for the analysis.
An improved and fast design of IDEA encryption on FPGA

: International Data Encryption Algorithm (IDEA) is a block cipher designed by James Massey of ETH Zurich and Xuejia Lai and was first described in 1991. As a block cipher, it is also symmetric. The algorithm was intended as a replacement for the Data Encryption Standard (DES). IDEA is a minor revision of an earlier cipher, Proposed Encryption Standard (PES); IDEA was originally called Improved PES (IPES). International Data Encryption Algorithm (IDEA) is one of the most popular cryptography algorithms in date since the characteristic of IDEA is suitable for hardware implementation. This paper presents an efficient hardware structure for the modulo (2 n + 1) multiplier, which is the most time and space consuming operation in IDEA. The proposed modulo multiplier saves more time and area cost than previous designs. The proposed design enables IDEA to be implemented on hardware with high performance and low cost. Simulation results obtained from Vertex FPGA system developed by Xillinx indicate that the new design has
Effects of Seasonal Variation on Hospitalisations for Acute Exacerbations of Chronic Obstructive Pulmonary Disease

Objective. To identify seasonal differences in the frequency and outcome of hospital admissions due to acute exacerbation of chronic obstructive pulmonary disease (AE-COPD). Method. A cohort study with data from 94 admissions due to AE-COPD at a tertiary care hospital in New Delhi, during the period 1995-1997. Results. The sample consisted of 94 patients (21.3% females) with a mean age of 61.2 years. There were an average of 7.8 admissions per month during the year. After a trough in November (two admissions/month), there was a sharp rise in admissions which peaked in February (15 admissions/month). Overall, there was no statistically significant difference in admissions per month in winter season (November-February) versus summer season (March-October) (p=0.251.) We did not identify significant seasonal differences in patients' demographics, laboratory results including arterial blood gases, mortality, duration of stay, requirement of invasive mechanical ventilation, or intensive care unit (ICU). Conclusions. There was no association between the season of the year and the frequency of hospitalisation or outcome due to AE-COPD. However, there are dramatic increases in the frequency of admissions starting in November and peaking in February of the following year.
Relationship Between Spiritual Quotient and Transformational Leadership of Managers with Organizational Commitment of Staffs: A Case Study in the Tehran University of Medical Sciences in Iran

Background and aim: Quotient is one of the basic competencies that promote the managers. New approach in current century believes the relationship between spiritual quotient and transformational leadership style of managers with organizational commitment of staffs as a new aspect of organizational performance. Therefore, this research was aimed to determine the relationship between spiritual quotient and the transformational leadership of managers with staffs’ organizational commitment in headquarters departments of Tehran University of Medical Sciences (TUMS), Tehran, Iran. Materials and methods: This was a descriptive analytical and cross-sectional research that induced at 2014-2015. The research community was 225 staffs and 70 senior, middle and junior managers. The research tools were three questionnaires including MLQ for assessment of transformational leadership, Badie for spiritual quotient, and Allen and Meyers for the organizational commitment of the staffs. The data was collected and analyzed by SPSS software, using average, and percent for descriptive statistics, and Pearson, t-student and variance analysis for analytical statistics. Results: The results of this research showed that TUMS headquarters department’s managers had desired transformational leadership and spiritual quotient, but the organizational commitment of the staffs was moderate. Using Pearson method showed that there was significant relationship between these variables. Conclusion: The managers with increased spiritual quotient and transformational leadership cause motivate and develop the staffs to be more commitment in their organizations.
Ultrasonographic study of Cephalic Index among Foetuses and Cor- relation with gestational age

Introduction: Ultrasonic measurement of biparietal diameter has been used commonly and widely to assess foetal age and growth. Cephalic index has been shown to increase with gestational age though few studies contradict the same. The study has been conducted to see the correlation of cephalic index with advancing age of foetuses. Material & Methods: The present study was conducted on 233 healthy pregnant women subjected for ultrasonography during 2nd and 3rd trimester with a single live foetus after obtaining informed and understood consent. The gestational age for each woman was recorded. The foetuses were screened for occipito-frontal diameter and bi-parietal diameter. The cephalic index was calculated and the foetal heads were categorised as dolicocephalic, mesocephalic, brachycephalic and hyperbrachycephalic head. Correlation of gestational age with occipitofrontal diameter, biparietal diameter and cephalic index was calculated and assessed. A pvalue <0.05 was considered significant. Results: There was gradual increase in occipitofrontal diameter and biparietal diameter with increase in gestational age which was statistically significant (p value <0.0001). Majority of the foetuses represented with brachycephalic head. However, we could not observe any statistical correlation of cephalic index with gestational age. Conclusions: In our study, brachycephalic head has been found to be prevalent among the population, and cephalic index has been gestational age independent.