Miracle-dz/UniFAR-FTUs huggingface dataset:
Moving Towards a Better Governance: Implementation of Accruals Accounting in Public Sector

The Malaysian government had made the announcement of reforming the public sector accounting by changing from cash accounting system to accruals accounting system. When the government made the announcement, it gave a huge shock to the preparers of the governmental financial reporting. It is believed that by the year 2015, all components of public sector would fully adopt the accruals accounting system. The time to prepare for the implementation process is short compared to other countries that have successfully implemented the accruals accounting in their public sector. When assessed against the stimuli for change in public sector accounting the barriers to change as outlined in Luder Contingency Model is seems clear that it is a managerialism driven stimulus that best explains the Malaysian government’s change to accruals accounting . Therefore, it urged the preparers of the public sector financial report, whom in this case are the public sector accountants, to be ready for the change. One of the limitation barrier that affect the effectiveness of accruals accounting system in public sector accounting is the attitude of the user of the accounting system. The objective of the study is to examine the mediating effect of attitude on perception of public sector accountants towards the intention to implement the accruals accounting system in public sector. Questionnaires were distributed and analyzed using Likert scale. It was found that attitude and perception do contribute towards the intention of the accountants to implement accruals accounting in public sector.
Zearalenone contamination in barley, corn, silage and wheat bran

Zearalenone (ZEN) is a nonsteroidal estrogen mycotoxin produced by Fusarium graminearum and other Fusarium species, which are plant pathogenic fungi that infect many plants and their products, including corn, barley, fruits and vegetables. This study presents the results of a survey for ZEN contamination on barley, corn, silage and wheat bran. A total of 54 samples were collected from Shahrekord in spring and summer 2010, including 20 barley, 8 corn, 12 silage and 14 wheat bran and analyzed using direct competitive enzyme-linked immunosorbent assay. From 54 samples analyzed, ZEN was found in 8 samples (14.8%), with a mean level of 142 ng/g. Corn had the highest incidence of ZEN (25.0%), followed by barley (20.0%) and silage (16.7%). No ZEN was detected in any wheat bran samples. The results of this study show that ZEN-exposed corn, barley, silage and wheat bran would not be a health concern in animals.
Survey of various POS tagging techniques for Indian regional languages

—Part of Speech tagging (POS) is an important tool for processing natural languages. It is one of the simplest as well as most stable and statistical model for many Natural language processing (NLP) applications. It is the process of marking up a word in a corpus as corresponding to a particular part of speech like noun, verb, adjective and adverb. There are many challenges in POS tagging like Foreign words, Ambiguities, ungrammatical input etc. In this paper, comparison of various POS tagging techniques for Indian regional languages has been discussed elaborately.
Differential expression of microRNAs in periurethral vaginal wall tissues of postmenopausal women with and without stress urinary incontinence

ObjectiveThe aims of this study were to investigate microRNA (miRNA) expression profiles in the periurethral vaginal wall tissues of postmenopausal women with and without stress urinary incontinence (SUI) and to explore the putative target genes associated with SUI via miRNA-messenger RNA (mRNA) pair prediction. MethodsPeriurethral vaginal wall tissues of postmenopausal women with SUI (n = 13) and matched continent postmenopausal women (n = 13) were collected during transvaginal surgical operation. Total RNAs were extracted and miRNAs were profiled by TaqMan Array Human MicroRNA assays in three case-control pairs. TargetScanS, PicTar, and miRanda were used to obtain the putative miRNA-mRNA pairs based on sequence data, and three pairs were predicated. The relative expression levels of miRNAs in predicated miRNA-mRNA pairs were quantified in 10 other case-control pairs by real-time polymerase chain reaction. The expression levels of mRNAs and corresponding proteins were estimated via real-time polymerase chain reaction and Western blot analysis. ResultsTwelve miRNAs were identified to be differentially expressed between two groups: the significantly up-regulated let-7a, miR-101#, miR-125b-2#, miR-190b, and miR-892b, and the down-regulated miR-124, miR-330-3p, miR-485-3p, miR-517b, miR-523, miR-589, and miR-93#. Moreover, three miRNA-mRNA pairs of interest were established via computational algorithms: miR-124 and growth factor receptor–bound protein 2; miR-330-3p and bicaudal D homolog 2; and miR-93# and signal transducer and activator of transcription 3. The expression levels of the three miRNAs were quantified, and a reduction in SUI was revealed. On the other hand, increased expression levels of predicated mRNAs and their protein products were detected. ConclusionsThis study reports the differential expression of 12 miRNAs in SUI and predicates three miRNA-mRNA pairs. Interestingly, all three predicated target genes are associated with neurodegenerative conditions, indicating the potential significance of neurodegenerative mechanisms in the etiology of SUI.
The impact of trust and reputation on the transfer of best practices

Purpose – This research study, which is based on social information‐processing theory, proposes examining factors that affect intra‐organizational efforts at promoting the successful transfer of best practices.Design/methodology/approach – Using data collected from multiple respondents in a Fortune 500 company whose primary line of business is electricity generation, the author examines three impediments to knowledge transfer: trust, provider reputation, and recipient reputation.Findings – The findings indicate that these factors provide a signaling effect to employees and play a critical role in the transfer of best practices. These findings reinforce the notion that the successful transfer of best practices is highly dependent on the willingness of employees to share. More important, achieving knowledge transfer objectives is easier said than done. Trust and reputation develop over time, are closely guarded by its representatives, and must be nurtured and protected.Research limitations/implications – On.
Clinical Identification of Compensatory Structures on Projective Tests: A Self Psychological Approach

In this article I discuss compensatory structure, a concept from Kohut's (1971, 1977) psychology of the self that is not as familiar as Kohut's other views about the self. Compensatory structures are attempts to repair selfobject failure, usually by strengthening idealization or twinship in the face of mirroring deficits. Compensatory structures, particularly their early indications, can be detected on projective tests for identifying adaptive resources and treatment potential. The clinical identification of compensatory structures on test findings is described using Rorschach and Thematic Apperception Test (Murray, 1943) content. Particular attention is devoted to the 2-part process of demonstrating first, an injury to the self, and second, how attempts to recover from such injuries can be detected on projective tests. Clinical examples are provided, and the differentiation between compensatory structures and defenses and sublimation is discussed.
Globalisation and Innovation Activity in Developing Countries

This paper is an empirical assessment of the impacts of globalisation on innovative activity across developing countries. The focus is on the role of trade and capital account openness. Extreme-Bound-Analysis (EBA) approach is applied to analyse data from 58 countries over the 1996-2011 period. Though globalisation leads to greater interaction between countries through trade and Foreign Direct Investment (FDI), not all of these interactions affect domestic innovation activities. The result reveal only imports of machinery and equipment promote domestic innovation activity while there is insufficient empirical evidence to suggest that this relationship exists for imports of manufactured goods and FDI inflows. This finding is consistent with the view that import is a more important channel for technology transfer than FDI.
THE ANALYSIS OF RELATIONSHIP BETWEEN STUDENTS' INTERNET ADDICTION AND MISCELLANEOUS VARIABLES

The recent inevitable development in information technologies has influenced many aspects of our lives. While internet has eased and speeded up the access to information, enhanced and diversified our communication opportunities, and facilitated our lives in areas like commerce and education, by taking the center place in our lives, it has concurrently raised some unfavorable issues like excessive use and preoccupation. Especially youngsters and university students are vulnerable to adverse effects of internet use; the excessive amount of time they spend on internet has led to neglect of other items in their lives, inefficiency and failure at school and work, and lack of satisfaction with life as a result of isolation and loneliness. Thus, internet addiction well deserves further analysis for the harm it causes on younger generations, specifically. The purpose of this study is to analyze the relationship between internet addictions of students and some miscellaneous variables (social life satisfaction, presence or absence of a girlfriend, school satisfaction etc.). The participants comprised 354 post-secondary students enrolling at a vocational college during the spring semester of 2015-2016 Academic Year. "Internet Addiction Test" was utilized for data compilation. t test was used to examine the differences between variables. The results obtained showed that students with unsatisfactory social life felt relaxed with the increase on internet use, those with a girlfriend had higher addiction levels, and finally students who were not happy at school reported a tendency towards more internet use and eventually neglected their responsibilities and daily work.
An efficient CDN placement algorithm for the delivery of high-quality TV content

Personal Video Recorders (PVRs) such as TiVo have become very popular in recent years due to their ability to intelligently record TV content and make it accessible in an on-demand fashion to its users. Our research looks at providing a globally accessible storage architecture where all content broadcast over a period of time is available for streaming. Our architecture consists of idle ISP servers, that can be rented and released dynamically as the load requires. In this paper we focus on managing the resources required to provide TV on Demand (TVoD) system, and develop a cost function which examines the resources required to serve a client and identifies the optimal proxy to serve the client.
A novel muscle force model based on the fuzzy theory

A new method is reported for human muscle force modeling based on the fuzzy theory. First, a Hill-based muscle force model was built. The muscle activation parameters were ascertained by fuzzy inferential algorithm as the input of the Hill-based muscle force. Then, a weightlifting motor task was implemented. Four channels of electromyography signals and twelve virtual markers motion data were collected when subject did a standard weightlifting experiment. The fuzzy algorithm was used to process raw electromyography signals and extract muscle activity features. Several muscle forces were estimated by the proposed muscle force model. The results demonstrated that the proposed method could improve the estimation accuracy of muscle forces. The proposed fuzzy algorithm could efficiently extract muscle activity features from electromyography signals. The reported method may be potentially used for the human biodynamic research and clinical biomechanics. Possible further improvements for this method were also discussed.
Nonwork Influences on Withdrawal Cognitions: An Empirical Examination of an Overlooked Issue

The aim of this research is to examine severaldimensions of nonwork domains such as nonwork-to-workspillover, work/nonwork conflict, coping strategies, andorganizational support for nonwork, and their relationship to withdrawal cognitions.Questionnaires were mailed to all employees of a schooldistrict in western Canada. A total of 300 usablequestionnaires were returned: a response rate of 42%. The findings show that nonwork domain variables aresignificantly related to withdrawal cognitions. This wasdemonstrated mainly in two strong interaction effectsbetween the importance of nonwork and personal coping strategies on the one hand, and betweenthe importance of nonwork and perceived organizationalsupport for nonwork on the other. The two interactionsremain significant when two work variables, i.e., organizational commitment and job satisfaction,were entered into the regression as control variables.The paper concludes with proposed directions for futureresearch based on the findings of this present work.
An Interactive Tool for Animating Biology, and Its Use in Spatial and Temporal Modeling of a Cancerous Tumor and Its Microenvironment

The ability to visualize the ongoing events of a computational model of biology is critical, both in order to see the dynamics of the biological system in action and to enable interaction with the model from which one can observe the resulting behavior. To this end, we have built a new interactive animation tool, SimuLife, for visualizing reactive models of cellular biology. SimuLife is web-based, and is freely accessible at http://simulife.weizmann. ac.il/. We have used SimuLife to animate a model that describes the development of a cancerous tumor, based on the individual components of the system and its environment. This has helped in understanding the dynamics of the tumor and its surrounding blood vessels, and in verifying the behavior, fine-tuning the model accordingly, and learning in which way different factors affect the tumor.
Sustained Axenic Metabolic Activity by the Obligate Intracellular Bacterium Coxiella burnetii

ABSTRACT Growth of Coxiella burnetii, the agent of Q fever, is strictly limited to colonization of a viable eukaryotic host cell. Following infection, the pathogen replicates exclusively in an acidified (pH 4.5 to 5) phagolysosome-like parasitophorous vacuole. Axenic (host cell free) buffers have been described that activate C. burnetii metabolism in vitro, but metabolism is short-lived, with bacterial protein synthesis halting after a few hours. Here, we describe a complex axenic medium that supports sustained (>24 h) C. burnetii metabolic activity. As an initial step in medium development, several biological buffers (pH 4.5) were screened for C. burnetii metabolic permissiveness. Based on [35S]Cys-Met incorporation, C. burnetii displayed optimal metabolic activity in citrate buffer. To compensate for C. burnetii auxotrophies and other potential metabolic deficiencies, we developed a citrate buffer-based medium termed complex Coxiella medium (CCM) that contains a mixture of three complex nutrient sources (neopeptone, fetal bovine serum, and RPMI cell culture medium). Optimal C. burnetii metabolism occurred in CCM with a high chloride concentration (140 mM) while the concentrations of sodium and potassium had little effect on metabolism. CCM supported prolonged de novo protein and ATP synthesis by C. burnetii (>24 h). Moreover, C. burnetii morphological differentiation was induced in CCM as determined by the transition from small-cell variant to large-cell variant. The sustained in vitro metabolic activity of C. burnetii in CCM provides an important tool to investigate the physiology of this organism including developmental transitions and responses to antimicrobial factors associated with the host cell.
Agritourism: Toward a Conceptual Framework for Industry Analysis

Visiting farms and ranches to experience agricul­ture and celebrate harvests is an age-old tradition. In the U.S. and many other countries, this tradition is the basis of an emerging industry known as “agritourism. ” Although agritourism appears to be growing in many parts of the U.S., confusion about agritourism limits the ability of researchers and agricultural interests to fully understand this sector’s economic importance and to support its performance over time. A universal understanding of agritourism is needed for clear communication, reliable and consistent measurement, informed policies, and programs that support farms and ranches and their communities. To that end, the authors present a conceptual framework that incor­porates core and peripheral tiers, as well as five categories of activities, including direct sales, edu­cation, hospitality, outdoor recreation, and enter­tainment. The goal of this viewpoint is to stimulate commentary and debate that furthers our collective understanding of agritourism as it becomes an increasingly important industry in the U.S. COMMENTS AND FEEDBACK on this proposed framework are welcome at JAFSCD's Facebook page !
Does the type of access device influence the online buying behavior? : An explorative study

The purpose of this study is to assess whether the device type (smartphone, tablet or desktop) used to access an online shop, has any effect on the customer’s buying behavior and interaction with the site. A field experiment was conducted on the web site of an online retailer, collecting data with web analytics tools over a period of six weeks. To validate the findings and reveal underlying reasons for certain behavioral patterns, a customer survey was used. Our main findings are that online customers use different types of devices to perform different activities at different stages of the customer journey. The device type is essential for the information amount customers receive during a shopping session. Besides, smartphone and tablet usage behavior are not similar although both are touch-screen devices. The study provides new insights into the online customer behavior, presents a new way of observational research and allows practitioners to better optimize their websites.
Imaging of the vertebrobasilar system by transcranial color‐coded real‐time sonography

The vertebrobasilar system was investigated in 75 persons by TCCS to evaluate the applicability and diagnostic capacity of this transcranial Duplex technique. Transforaminal and transtemporal acoustic windows were employed to identify the vertebral arteries, basilar artery (PCA) and major branches of the vertebrobasilar system. The frequency of identifying the basilar artery and the PCA ranged from 84 to 94% but was poor for the distal segment of the basilar artery (45.3%). The origin of the basilar artery was disclosed by transcranial Duplex sonography at an average depth of 7.0 cm (range 6.0 to 8.0 cm). The assignment of the obtained flow signals to specific vascular segments was improved by this new technique. In addition, four persons received a maximum of six intravenous injections of a transpulmonary stable sonographic contrast agent (SHU 508 A) to enhance Doppler signal intensity derived from the vertebrobasilar system. The vascular trunk and all major branches of the vertebrobasilar system were identified in these four persons. We conclude that TCCS of the vertebrobasilar system will improve reliability of transcranial sonographic examination.
Blood Substitutes: Evolution from Noncarrying to Oxygen- and Gas-Carrying Fluids

The development of oxygen (O2)-carrying blood substitutes has evolved from the goal of replicating blood O2 transport properties to that of preserving microvascular and organ function, reducing the inherent or potential toxicity of the material used to carry O2, and treating pathologies initiated by anemia and hypoxia. Furthermore, the emphasis has shifted from blood replacement fluid to “O2 therapeutics” that restore tissue oxygenation to specific tissues regions. This review covers the different alternatives, potential and limitations of hemoglobin-based O2 carriers (HBOCs) and perfluorocarbon-based O2 carriers (PFCOCs), with emphasis on the physiologic conditions disturbed in the situation that they will be used. It describes how concepts learned from plasma expanders without O2-carrying capacity can be applied to maintain O2 delivery and summarizes the microvascular responses due to HBOCs and PFCOCs. This review also presents alternative applications of HBOCs and PFCOCs namely: 1) How HBOC O2 affinity can be engineered to target O2 delivery to hypoxic tissues; and 2) How the high gas solubility of PFCOCs provides new opportunities for carrying, dissolving, and delivering gases with biological activity. It is concluded that the development of current blood substitutes has amplified their applications horizon by devising therapeutic functions for O2 carriers requiring limited O2 delivery capacity restoration. Conversely, full, blood-like O2-carrying capacity reestablishment awaits the control of O2 carrier toxicity.
Randomized response: a survey technique for eliminating evasive answer bias.

A survey technique for improving the reliability of responses to sensitive interview questions is described. The technique permits the respondentto answer "yes" or "no" to a question without the interviewer knowing what informationis being conveyed by the respondent. The privacy of the interviewee is protected by randomizing his response. For example if all members of a population belong either to group A or to group B and the investigator wants to determine the proportion of group A individuals in the population, this information can be elicited by using the following procedures. Before each interview, the respondent is provided with a spinner marked with a point A and a point B. The spinner is marked off in such a way that the spinner's marker will stop at point A with a probability of p and at point B with a probability of 1-p. When the interviewer asks the sensitive question concerning group membership, the respondent spins the spinner out of the sight of the interviewer. The marker will either stop at point A or point B. The respondent then indicates whether or not he belongs to the group to which the marker is pointing. The respondent does not tell the interviewer where the marker is pointing. Assuming that these responses are truthful, it is then possible to determine maximum likelihood estimates of the true proportion of As in the population. The formula for calculating these estimates is provided. Both the degree of truthfulness which can be expected from the respondents and the sample size required for given levels of precision depends on the parameter p.
Automatically Generating Rhythmic Verse with Neural Networks

We propose two novel methodologies for the automatic generation of rhythmic poetry in a variety of forms. The first approach uses a neural language model trained on a phonetic encoding to learn an implicit representation of both the form and content of English poetry. This model can effectively learn common poetic devices such as rhyme, rhythm and alliteration. The second approach considers poetry generation as a constraint satisfaction problem where a generative neural language model is tasked with learning a representation of content, and a discriminative weighted finite state machine constrains it on the basis of form. By manipulating the constraints of the latter model, we can generate coherent poetry with arbitrary forms and themes. A large-scale extrinsic evaluation demonstrated that participants consider machine-generated poems to be written by humans 54% of the time. In addition, participants rated a machine-generated poem to be the best amongst all evaluated.