Miracle-dz/UniFAR-FTUs huggingface dataset:
Soft skills needed by accountants in the post-pandemic future: Impact of emerging technologies in GCC countries

The COVID-19 pandemic has brought about significant changes to the accounting profession, including the need for enhanced soft skills. Professional accountants have been able to step in as dependable advisors during times of crisis and uncertainty. Additionally, the pandemic has led to increased attention to soft skills by companies. This paper reviews and analyses the soft skills required by accountants with a key focus on the impact of emerging technologies on the role, skills, and performance of accounting professionals in Gulf Cooperation Council (GCC) countries. The study employs a resource-based view (RBV) theory to connect these variables, with the proposition that the accounting profession’s resources, particularly the possession of soft skills, dictate its performance and competitiveness. The study employs both qualitative and quantitative methods, analyzing online job advertisements to ascertain the soft skills sought after by employers in these countries. A sample of 344 job ads from GCC countries posted during the pandemic was examined. This study shows that the most valuable skills among employers in GCC countries in terms of ranks are: 1) interpersonal skills (249 out of 344), 2) organizational skills, and 3) personal skills. The study demonstrates that quarantines and social distancing measures with limited face-to-face interactions and more online professional meetings could be difficult for accountants. The study concludes in the accounting profession, interpersonal skills are the most in-demand, followed by organizational skills and personal skills.
The Potential of Digital Screening Tools for Childhood ADHD in School Environments: A Preliminary Study

Attention deficit hyperactivity disorder (ADHD) is a highly prevalent developmental disorder in children. However, accurately identifying ADHD in early childhood remains a crucial challenge. Electronic health (e-health) systems offer promising possibilities to enhance the diagnostic process for ADHD, particularly concerning the executive functions (EFs) that play a direct role. This study aims to validate an evidence-based tool for screening ADHD through EFs in the school environment. The tool, named Sendero Gris, is designed for tablet devices and is based on a previously validated test with the same name. To ensure its validity, a comparison was made between the results obtained from the tool to be validated and the original format of the test. The analysis revealed no statistically significant differences between the two approaches at a 90% confidence level (p-value = 0.49). Moreover, a user experience study focusing on usability was conducted to assess the children’s inclination to use the developed tool, yielding highly positive results. The implementation of Sendero Gris on a tablet device, with its objective and versatile nature, seems to maintain the potential of the original format as a screening tool for ADHD.
Financial Depth and Stock Returns in Sub-Saharan Africa: A Three-Country Comparative Study

This study examined the relationship between financial depth indicators and the stock returns in three selected Sub-Saharan African (SSA) countries from 1990-2019 comparatively. Specifically, the study investigated the effect of financial depth variables (ratios of market capitalization to the Gross Domestic Product (GDP); monetary/liquidity in circulation (M3) to the GDP; lending/savings rate spread, financial sector contribution to GDP; credit to private sector to GDP; Central Bank assets to GDP and commercial banks liabilities to GDP) on the stock market returns of the selected Anglophone SSA countries (Kenya, Nigeria and South Africa). The study employed descriptive statistics, correlations, Johansen co-integration, vector autoregressive (VAR) and Granger causality to analyze the data of selected countries and compare the results to identify the different natures of effects of financial depth on stock returns. Results revealed, that, to a large extent, financial depth variables promote stock market growth in Kenya but there was no evidence that the former significantly affected the latter in Nigeria. However, in South Africa, financial depth variables have significant negative effect on stock returns, at least, in the short-run. These results imply that, comparatively, there are marked differences among the three countries with respect to the effect of financial depth on stock returns. Nevertheless, there is evidence of causal relationship between the variables in the three countries. The study concluded that financial depth has significant effects on stock returns in Kenya and South Africa but not in Nigeria. It is therefore recommended that monetary authorities should develop strategies that will minimize monetary policy lags which delay the transmission of policy effects on the target in the short run. Also, governments and the Central Banks of the countries under study, especially Nigeria and South Africa should re-appraise their financial depth efforts vis-à-vis stock market development.
Gravitational stability of water over steam in vapor‐dominated geothermal systems

Vapor-dominated geothermal systems exist in a most extraordinary state: a condensate or water layer several hundred meters thick overlies a main steam zone of undetermined thickness. Why doesn't the water fall down. We show that a heavy fluid phase overlying a light phase of the same fluid in a porous medium can be stable provided the permeability in the vicinity of the interface is not too large. The special behavior of a phase change interface in response to disturbances of the boundary account for the stabilization. Heavy fluids overlying light fluids in a porous medium are unstable, irrespective of permeability, if the fluids are immiscible. Application of the stabiliy analysis to vapor-dominated geothermal systems shows that the condensate layer can be stabilized if the permeability near its base is no large than about 40 nm/sup 2/ (0.04 millidarcy).
Study of the crustacean community associated to the invasive seaweed Asparagopsis armata Harvey, 1855 along the coast of the Iberian Peninsula.

We studied the community of crustaceans associated to the seaweed Asparagopsis armata along the coast of the Iberian Peninsula. Nineteen stations were selected along the Cantabrian, Atlantic and Mediterranean coast. In the intertidal, f ive physicochemical parameters (temperature, dissolved oxygen, salinity, pH and turbidity) were measured at each station; algae samples were collected (three replicates of 20x20 cm), and its coverage was estimated (five grids of 50x50 cm). Crustaceans were the dominant group (over 80% in number of specimens) followed by annelids, molluscs and echinoderms. We identified a total of 60 crustacean species (38 gammarids, seven caprellids, nine isopods, four decapods and two tanaids). The caprellids and gammarids were dominant in number. Although univariate analysis showed no significant differences regarding the number of species, abundance, diversity and evenness of Pielou among stations, the multivariate analysis showed different species composition. According to the canonical correspondence analysis, the biomass of algae, as well as the oxygen concentration, pH and salinity were the variables that best explained the distribution of species. The number of crustacean species found
Epidemiological and morbidity pattern of respiratory diseases in children admitted in the paediatric ward of a tertiary hospital in Southern Nigeria

Context: Respiratory tract diseases contribute a majority of paediatric admissions and are a major cause of death in children less than five years. Objective: To assess the epidemiological and morbidity patterns of respiratory disease in children admitted in the paediatric ward of a tertiary hospital in Southern Nigeria Methods: A retrospective cross-sectional study. Information on all patients admitted into the paediatric medical ward with a respiratory diagnosis from January 2013 to December 2017 were extracted from the ward register. Data were analysed using Stata version 15.1. Results: The prevalence of respiratory diseases was 39.9% (1307 out of 3276). Five hundred and seventy-four (43.92%) of the 1307 children with respiratory disease belonged to the 12-59 months age group. Respiratory diseases were commoner in males (61.29%) with a male to female ratio of 1.6: 1, (p=0.86). The three commonest childhood respiratory diseases were pneumonia (46.09%), acute pharyngitis (26.8%) and bronchial asthma (11.41%). The median duration of admission for all children with respiratory diseases was five days with a discharge rate of 96.9%. Thirty-five children with respiratory diseases had complications. The commonest complication observed was congestive cardiac failure in 23 out of 35 (65.71%). Analysis of the monthly trend showed a double peak for pneumonia in March and October with acute pharyngitis following a similar peak. Conclusion: Infectious respiratory diseases are still the commonest respiratory diseases in Nigerian children but bronchial asthma is also on the rise. We therefore recommend a scaling up of programs for the prevention and treatment of childhood respiratory diseases.
INVESTIGATING THE DETERMINANTS OF CEREAL PRODUCTION IN NIGERIA

This study examined the factors that determine cereal production in Nigeria in two different periods; namely from 1970-2006 and from 1986-2021 using the autoregressive distributed lag (ARDL) bounds test. Findings revealed that in the two periods, cereal production was mainly influenced positively by land under cereal production and agricultural raw materials import. Also, while arable land impacted positively on cereal production in the second period, both food importation and rural population growth adversely impacted on its production. The study therefore contends that for cereal production to improve in Nigeria, land under cereal cultivation should be improved. Furthermore, while there is need to encourage the importation of more agricultural inputs in the short-run, the long-run target should be geared towards sourcing the inputs locally. It is equally the view of the study that while it is pertinent to modernize agricultural practice so that the rural inhabitants can embrace farming, excessive cereal importation should be checked to encourage local production.
Water and nutrient discharge to a high‐value terrace–floodplain fen: resilience and risk

While fens provide a host of ecosystem services, those located at the base of river terraces are under threat from upgradient agricultural activities. We investigated a fen located along the boundary of the highly agricultural terrace and modern floodplain of the Cedar River in southeast Iowa using a transect of groundwater and surface water monitoring points. During the three‐year monitoring period, the water table level in the terrace fluctuated 55 cm in the terrace, but hydraulic head in the fen varied only 18 cm during a severe drought that occurred in the region. Fen water table levels were significantly related to those measured in the adjacent terrace but groundwater flow to the fen from regional aquifer sources appeared to provide resilience against large fluctuations in fen water table levels. Terrace groundwater discharging into the fen from a spring at the terrace base had NO3–N concentrations as high as 16 mg/l, averaging approximately 8 mg/l during the study. Concentrations were significantly lower in fen groundwater, likely due in part to denitrification occurring in the organic‐rich fen deposits. PO4–P concentrations were less variable (ranging from 0.04 to 0.1 mg/l) but were significantly higher (1.2 mg/l) in the low‐redox fen groundwater. Conservation of these unique and high‐value terrace–fen ecosystems should be made a priority through additional hydrologic investigation and local land management. Copyright © 2015 John Wiley & Sons, Ltd.
The positive emotions: Positive perception and social well-being levels of the university students

A positive perception situation positively increases the person’s worthiness, self-confidence and perspective towards time. The current study determined the relationship between the positive perception and social well-being levels of students during the COVID-19 quarantine period. The study group consisted of 236 students, 110 females and 126 males (mean age=21.30±1.99). Positive perception scale and social well-being scale were used. Skewness-kurtosis normality distribution test was used to determine whether the measurements are suitable for normal distribution. Skewness-kurtosis technique showed normal distribution in all dimensions according to the technique. In the analysis of the study data, Pearson product moment correlation analysis with descriptive statistics and multivariate analysis of variance or MANOVA analyzes scores were performed to determine the relationship between positive perception and social well-being. As a result, it is understood that students have over mid-level of positive perception and mid-level social well-being levels. According to the results of the correlation analysis, it was concluded that there was a positive and meaningful relationship between the social well-being and sub-dimensions of the positive perception scale.
An ERP implementation on a beekeeping and honey value chain

Goal: This research represents a case study on the selection and implementation of ERP systems in the beekeeping and honey production sector, developing a decentralized and digital system accessible to every stakeholder in a cooperative based in the province of Buenos Aires, Argentina. Methodology: The work develops an in-depth analysis of the beekeeping activities and how farmers participate and interact with the cooperative. This enables to distinguish the main features and specifications that an ERP system must have to give proper support to the business functions within the cooperative. Results: This implementation made it possible to make the production process more flexible, improve the traceability of production batches, and reduce costs in the business operation. Limitations: To generalize the results, other experiences from similar organizations should be incorporated. In addition, it would be convenient to reassess the situation when the implementation is fully developed, since this article presents the implementation of essential and critic modules for the operation of the organization. Practical implications: A special feature of this study is that the organization is structured as a cooperative, then each producer is a stakeholder in the system meaning that the decision-making processes are decentralized and transparent to each stakeholder. Originality: This study represents a novel development in using cloud and digital technologies to leverage and foster horizontal organizations such as cooperatives. Digitalization enables to share the information and decisions made by each of the stakeholders, something that strengthens the main purpose of cooperatives. As far as we know, there are no previous studies on developing ERP systems for an agricultural cooperative.
Latency Reduction with Different NR Sidelink Modes in V2X Networks with UAV Support

In recent years, demand for V2X (Vehicle-to-Everything) communication, which connects vehicles and objects, has been increasing rapidly with the aim of realizing use cases such as automated driving. It is difficult to guarantee the V2X functionality in the event of disaster; however, this study examines alternatives that employ UAVs (Unmanned Aerial Vehicles). V2X uses direct communication between UEs (User Equipments), known as NR (New Radio) Sidelink. The method of communication resource allocation using NR Sidelink has two modes: Mode 1, in which a base station provides centralized control, and Mode 2, in which each UE makes autonomous selection. Because the time from traffic arrival to the completion of transmission has different dependencies depending on the number of UEs in each mode, it is necessary to consider the correlation between the mode of operation, number of UEs, and latency. Therefore, in this study, we proposed a method of controlling the operating mode of each UE through UAV flight direction according to UE distribution to efficiently allocate communication resources and reduce latency when using NR Sidelink for V2X communication, using a performance evaluation to demonstrate its efficacy.
Feasible Peer Effects: Experimental Evidence for Deskmate Effects on Educational Achievement and Inequality

: Schools routinely employ seating charts to influence educational outcomes. Dependable evidence for the causal effects of seating charts on students’ achievement levels and inequality, however, is scarce. We executed a large pre-registered field experiment to estimate causal peer effects on students’ test scores and grades by randomizing the seating charts of 195 classrooms (N=3,365 students). We found that neither sitting next to a deskmate with higher prior achievement nor sitting next to a female deskmate affected learning outcomes on average. However, we also found that sitting next to the highest-achieving deskmates improved the educational outcomes of the lowest-achieving students; and sitting next to the lowest-achieving deskmates lowered the educational outcomes of the highest-achieving students. Therefore, compared to random seating charts, achievement-discordant seating charts would decrease inequality; whereas achievement-concordant seating charts would increase inequality. We discuss policy implications.
Untargeted Lipidomic Approach for Studying Different Nervous System Tissues of the Murine Model of Krabbe Disease

Krabbe disease is a rare neurodegenerative disease with an autosomal recessive character caused by a mutation in the GALC gene. The mutation leads to an accumulation of psychosine and a subsequent degeneration of oligodendrocytes and Schwann cells. Psychosine is the main biomarker of the disease. The Twitcher mouse is the most commonly used animal model to study Krabbe disease. Although there are many references to this model in the literature, the lipidomic study of nervous system tissues in the Twitcher model has received little attention. This study focuses on the comparison of the lipid profiles of four nervous system tissues (brain, cerebellum, spinal cord, and sciatic nerve) in the Twitcher mouse compared to the wild-type mouse. Altogether, approximately 230 molecular species belonging to 19 lipid classes were annotated and quantified. A comparison at the levels of class, molecular species, and lipid building blocks showed significant differences between the two groups, particularly in the sciatic nerve. The in-depth study of the lipid phenotype made it possible to hypothesize the genes and enzymes involved in the changes. The integration of metabolic data with genetic data may be useful from a systems biology perspective to gain a better understanding of the molecular basis of the disease.
Uncertainty-Aware QoT Forecasting in Optical Networks with Bayesian Recurrent Neural Networks

We consider the problem of forecasting the Quality-of-Transmission (QoT) of deployed lightpaths in a Wavelength Division Multiplexing (WDM) optical network. QoT forecasting plays a determinant role in network management and planning, as it allows network operators to proactively plan maintenance or detect anomalies in a lightpath. To this end, we leverage Bayesian Recurrent Neural Networks for learning uncertainty-aware probabilistic QoT forecasts, i.e., for modelling a probability distribution of the QoT over a time horizon. We evaluate our proposed approach on the open-source Microsoft Wide Area Network (WAN) optical backbone dataset. Our illustrative numerical results show that our approach not only outperforms state-of-the-art models from literature, but also predicts intervals providing near-optimal empirical coverage. As such, we demonstrate that uncertainty-aware probabilistic modelling enables the application of QoT forecasting in risk-sensitive application scenarios.
CROP: Cluster-Based Routing Using Optimized Framework for IoT-Based Precision Agriculture

The advancements in the field of the Internet of Things (IoT) have fueled technological advancements in remotely handling agricultural operations, as well as the successful implementation of Precision Agriculture (PA) around the world. In this paper, we present Cluster-based Routing using an Optimized framework for Precision agricultural monitoring (CROP) that uses the recently developed Sooty Tern Optimization Algorithm (STOA). CROP specifically aims to detect unauthenticated entry into the agricultural field and various other factors related to PA. We perform a simulation analysis of CROP, and the performance of CROP is overwhelming, as it not only enhances stability period and network longevity by 58.9% and 65.5% respectively, but also proves to be scalable as compared to the Fuzzy-C-Means (FCM) algorithm and other routing protocols pertaining to PA.
Defining MRI Superiority over CT for Colorectal and Neuroendocrine Liver Metastases

Simple Summary We compared CT and MRI for staging metastatic colorectal or neuroendocrine liver metastases (CRLMs and NELMs, respectively). Data from 76 patients (42 CRLMs; 34 NELMs) were analyzed, with two blinded radiologists (R1 and R2) independently assessing the images. For CRLMs, CT and MRI showed no significant differences in lesion number or size. However, in NELMs, Eovist®-enhanced MRI detected more lesions (p = 0.02) and smaller lesions (p = 0.03) than CT. In conclusion, CT and MRI are equivalent for CRLMs, but for NELMs, MRI outperforms CT, potentially impacting treatment planning and surgery. Abstract Background: We compared CT and MRI for staging metastatic colorectal or neuroendocrine liver metastases (CRLMs and NELMs, respectively) to assess their impact on tumor burden. Methods: A prospectively maintained database was queried for patients who underwent both imaging modalities within 3 months, with two blinded radiologists (R1 and R2) independently assessing the images for liver lesions. To minimize recall bias, studies were grouped by modality, and were randomized and evaluated separately. Results: Our query yielded 76 patients (42 CRLMs; 34 NELMs) with low interrater variability (intraclass correlation coefficients: CT = 0.941, MRI = 0.975). For CRLMs, there were no significant differences in lesion number or size between CT and MRI. However, in NELMs, Eovist®-enhanced MRI detected more lesions (R1: 14.3 vs. 12.1, p = 0.02; R2: 14.4 vs. 12.4, p = 0.01) and smaller lesions (R1: 5.7 vs. 4.4, p = 0.03; R2: 4.8 vs. 2.9, p = 0.02) than CT. Conclusions: CT and MRI are equivalent for CRLMs, but for NELMs, MRI outperforms CT in detecting more and smaller lesions, potentially influencing treatment planning and surgery.