Miracle-dz/UniFAR-FTUs huggingface dataset:
The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms

The purpose of this article is to establish a framework with its related measures for the development of a balanced scorecard (BSC) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key elements: learning and growth, clients, internal business processes, financials, and audit-related perspectives of corporate ethics. A survey was undertaken along with descriptive statistics and confirmatory factor analysis in four auditing firms, to assess the external auditors’ opinions for the proposed BSC measures. The results suggest that the development and use of the proposed BSC measures will enhance audit firms’ performance. Audit firms would have a better understanding of the various drivers of performance and strategies thereby creating a competitive advantage. The results are valuable to not only audit firms but also auditing oversight boards who could direct the design of their monitoring process by understanding performance systems in different size audit firms.
Deep Learning-Based Portable Device for Audio Distress Signal Recognition in Urban Areas

Real-time automatic identification of audio distress signals in urban areas is a task that in a smart city can improve response times in emergency alert systems. The main challenge in this problem lies in finding a model that is able to accurately recognize these type of signals in the presence of background noise and allows for real-time processing. In this paper, we present the design of a portable and low-cost device for accurate audio distress signal recognition in real urban scenarios based on deep learning models. As real audio distress recordings in urban areas have not been collected and made publicly available so far, we first constructed a database where audios were recorded in urban areas using a low-cost microphone. Using this database, we trained a deep multi-headed 2D convolutional neural network that processed temporal and frequency features to accurately recognize audio distress signals in noisy environments with a significant performance improvement to other methods from the literature. Then, we deployed and assessed the trained convolutional neural network model on a Raspberry Pi that, along with the low-cost microphone, constituted a device for accurate real-time audio recognition. Source code and database are publicly available.
E‐government through the lens of trading zones: A case of e‐government implementation in Dubai

The paper explores the implementation of public sector information systems in a relatively atypical context, which is the rapidly developing city of Dubai. The paper specifically addresses the interactions between public and private sector teams in a large public sector organization in Dubai as they collaborate to complete an e‐government project within a short timeframe. The paper employs a framework that consists of institutional logics and concepts from the theory of trading zones to examine this exchange of ideas and artifacts between the two teams. Trading zones are conceptualized as embedded within wider institutional arrangements. The paper explores the trading activities between the teams as institutional enactments that come to shape e‐government outcomes in terms of roles and norms of the public sector staff. This reveals specific insights into how e‐government projects are locally enacted and how these shape the roles of public sector staff as contributors to city development. Overall, the paper argues that these engagements between public sector staff and contracted private sector consultants and vendors lead to the exchange of new knowledge, ideas, and artifacts that reproduce and reframe the sociocultural roles of public sector staff to fit with the new organizational context.
Firm Growth Performance and Relative Innovation Orientation of Exploration vs Exploitation: Moderating Effects of Cluster Relationships

ABSTRACT This article studies the latent mechanisms underlying the non-linear correlation between a firm's relative innovation orientation of exploration vs exploitation and performance. We also investigate the moderating effects of cluster relationships on this relationship. Using a sample of 638 SMEs in four industry clusters in Tianjin, China, we confirm an inverted U-shaped correlation between a firm's relative innovation orientation and performance, and explicate the latent mechanisms underlying such an inverted U shape. We find that the number and strength of a firm's cluster relationships can moderate this inverted U-shaped curve: the former moves the turning point of the inverted U shape toward exploratory orientation, and the latter moves the turning point toward exploitative orientation. For improved performance, we discuss appropriate innovation balancing strategies for cluster firms with different cluster relationships, and optimal cluster strategies under different innovation-balancing conditions. This study adds to the increasing scholarly effort on latent mechanisms behind U-shaped relationships and moderating effects on such relationships in management research.
Evaluating Bayesian Radiocarbon‐dated Event Count (REC) models for the study of long‐term human and environmental processes

Chronological uncertainty complicates attempts to use radiocarbon dates as proxies for processes such as human population growth/decline, forest fires and marine ingression. Established approaches involve turning databases of radiocarbon‐date densities into single summary proxies that cannot fully account for chronological uncertainty. Here, I use simulated data to explore an alternative Bayesian approach that instead models the data as what they are, namely radiocarbon‐dated event counts. The approach involves assessing possible event‐count sequences by sampling radiocarbon date densities and then applying a Markov Chain Monte Carlo method to estimate the parameters of an appropriate count‐based regression model. The regressions based on individual sampled sequences were placed in a multilevel framework, which allowed for the estimation of hyperparameters that account for chronological uncertainty in individual event times. Two processes were used to produce simulated data. One represented a simple monotonic change in event‐counts and the other was based on a real palaeoclimate proxy record. In both cases, the method produced estimates that had the correct sign and were consistently biased towards zero. These results indicate that the approach is widely applicable and could form the basis of a new class of quantitative models for use in exploring long‐term human and environmental processes.
Effects of dietary nucleotide supplementation on growth performance and physiology of broiler chickens under pre- and post-inflammatory challenge

ABSTRACT The objective of this study was to evaluate the effects of dietary nucleotide supplementation on growth performance, serum immunoglobulin G (IgG) and uric acid levels, immune-related organs, and intestinal morphometric parameters of broiler chickens under pre- and post-inflammatory challenge with lipopolysaccharide (LPS). Ninety-six seven-day-old male broiler chicks were randomized in a 2×2 factorial design composed of two dietary types (supplemented with 0 and 0.3 g of purified nucleotides/kg of feed) and two inflammatory conditions (with and without LPS administration) [. ]
Can energy optimization lead to economic and environmental waste in LPWAN architectures?

As low‐power wide‐area network (LPWAN) end devices (EDs) are deployed in massive scale, their economic and environmental costs of operation are becoming too significant to ignore and too difficult to estimate. While LPWAN architectures and protocols are designed to primarily save energy, this study shows that energy saving does not necessarily lead to lower cost or environmental footprint of the network. Accordingly, a theoretical framework is proposed to estimate the operational expenditure (OpEx) and environmental footprint of LPWAN EDs. An extended constrained optimization model is provided for the ED link assignment to gateways (GWs) based on heterogeneous ED configurations and hardware specifications. Based on the models, a simulation framework is developed which demonstrates that OpEx, energy consumption, and environmental footprint can be in conflict with each other as constrained optimization objectives. We demonstrate different ways to achieve compromises in each dimension for overall improved network performance.
Validity and Reliability of the Turkish Version of the Prosthesis Donning and Doffing Questionnaire for Persons with Transtibial Amputations

ABSTRACT Introduction Satisfaction with the donning and doffing procedure of prosthesis is related to the quality of life of individuals with amputation, and it should be assessed to gather information about related challenges, thus forming the basis for possible solutions. This study aimed to investigate the construct validity and reliability of the Turkish version of the Prosthesis Donning and Doffing Questionnaire for individuals with transtibial amputation. Materials and Methods After a translation/retranslation process, 30 individuals with transtibial amputation were recruited to evaluate the validity and reliability of the questionnaire. The participants were asked to fill in the Turkish version of the Prosthesis Donning and Doffing Questionnaire, Satisfaction with Prosthesis Survey, and the Nottingham Health Profile. The Prosthesis Donning and Doffing Questionnaire was readministered after 3 days. Results Test-retest reliability showed good intraclass correlation coefficient (ICC, 0.739; 95% confidence interval, 0.46–0.87). There was a statistically significant correlation between the Prosthesis Donning and Doffing Questionnaire, the Satisfaction with the Prosthesis Survey (rho = 0.419, P = 0.02), and Nottingham Health Profile (rho = −0.656, P = 0.0001), and its subsets (P < 0.05) showed construct validity. Conclusions The Turkish version of the Prosthesis Donning and Doffing Questionnaire is a reliable and valid tool to assess donning and doffing of prostheses for individuals with transtibial amputation.
Significant Labels in Sentiment Analysis of Online Customer Reviews of Airlines

Sentiment analysis is becoming an essential tool for analyzing the contents of online customer reviews. This analysis involves identifying the necessary labels to determine whether a comment is positive, negative, or neutral, and the intensity with which the customer’s sentiment is expressed. Based on this information, service companies such as airlines can design and implement a communication strategy to improve their customers’ image of the company and the service received. This study proposes a methodology to identify the significant labels that represent the customers’ sentiments, based on a quantitative variable, that is, the overall rating. The key labels were identified in the comments’ titles, which usually include the words that best define the customer experience. This database was applied to more extensive online customer reviews in order to validate that the identified tags are meaningful for assessing the sentiments expressed in them. The results show that the labels elaborated from the titles are valid for analyzing the feelings in the comments, thus, simplifying the labels to be taken into account when carrying out a sentiment analysis of customers’ online comments.
Envelope use and reporting in randomised controlled trials: A guide for researchers

Introduction To produce robust evidence RCTs need to be rigorously conducted as poorly performed studies introduce bias and can mislead clinicians and policy makers. Poor allocation concealment has the largest single impact on bias in RCTs than other methodological aspects. Envelopes are frequently used as a method of allocation concealment and can be associated with increased risk of bias. This paper aims to review envelope use in RCTs published in 2017–2018 and create a guide as a reference for researchers when planning and publishing RCTs when using envelopes as an allocation concealment method. Methods RCTs that used envelopes as a form of allocation concealment that were published in BMJ, JAMA, NEJM and The Lancet in 2017 and 2018 were identified and methodological data on their envelope use extracted and authors were contacted to ascertain reasons for using envelopes in their research. Results 338 RCTs were identified that were published in 2017 and 2018. 8% (n = 29) of the RCTs published used envelopes as an allocation concealment method. 24.1% (n = 7) of studies reported envelope studies robustly with all required methodological information stated to enable an assessment of quality. Budget was the most frequent reason given for envelope use (41.7%). Discussion Only 24% of published RCTs, that used envelopes, contained robust methodological information to enable the reader to judge whether the randomisation and allocation concealment method was adequate. Conclusion RCTs are not reporting envelope use well. RCTs using envelopes should be designed and reported clearly ensuring all necessary methodological information is included.
Age of Speech Onset in Autism Relates to Structural Connectivity in the Language Network

Abstract Speech onset delays (SOD) and language atypicalities are central aspects of the autism spectrum (AS), despite not being included in the categorical diagnosis of AS. Previous studies separating participants according to speech onset history have shown distinct patterns of brain organization and activation in perceptual tasks. One major white matter tract, the arcuate fasciculus (AF), connects the posterior temporal and left frontal language regions. Here, we used anatomical brain imaging to investigate the properties of the AF in adolescent and adult autistic individuals with typical levels of intelligence who differed by age of speech onset. The left AF of the AS group showed a significantly smaller volume than that of the nonautistic group. Such a reduction in volume was only present in the younger group. This result was driven by the autistic group without SOD (SOD−), despite their typical age of speech onset. The autistic group with SOD (SOD+) showed a more typical AF as adults relative to matched controls. This suggests that, along with multiple studies in AS-SOD+ individuals, atypical brain reorganization is observable in the 2 major AS subgroups and that such reorganization applies mostly to the language regions in SOD− and perceptual regions in SOD+ individuals.
Field‐based individual plant phenotyping of herbaceous species by unmanned aerial vehicle

Abstract Recent advances in Unmanned Aerial Vehicle (UAVs) and image processing have made high‐throughput field phenotyping possible at plot/canopy level in the mass grown experiment. Such techniques are now expected to be used for individual level phenotyping in the single grown experiment. We found two main challenges of phenotyping individual plants in the single grown experiment: plant segmentation from weedy backgrounds and the estimation of complex traits that are difficult to measure manually. In this study, we proposed a methodological framework for field‐based individual plant phenotyping by UAV. Two contributions, which are weed elimination for individual plant segmentation, and complex traits (volume and outline) extraction, have been developed. The framework demonstrated its utility in the phenotyping of Helianthus tuberosus (Jerusalem artichoke), an herbaceous perennial plant species. The proposed framework can be applied to either small and large scale phenotyping experiments.
New Data-Driven Interacting-Defect Model Describing Nanoscopic Grain Boundary Compositions in Ceramics

A new data-driven interacting-defect model has quantitatively described the nanoscopic com- position of high solute concentrations at grain boundaries in ion-conducting ceramics. The successful model is a data-driven Cahn-Hilliard methodology for interfaces and surfaces, introduced and demonstrated in this report. The model is applied to high spatial resolu- tion composition data gathered at grain boundaries in calcium-doped ceria. The statistical methodology for the data-driven procedure shows definitively that gradient terms are re- quired to quantitatively describe the local grain boundary composition data. The model additionally shows co-accumulation of negatively-charged acceptor dopants and positively- charged oxygen vacancies at the interface, which is qualitatively in accordance with atom probe tomography evidence in acceptor-doped ceria.
Protoplast isolation and plant regeneration in two cultivated coriander varieties, Co-1 and RS

An efficient and reproducible protocol for plant regeneration from protoplasts has been developed in two Coriandrum sativum varieties – Co-1 and Rajendraswathi (RS). The RS coriander is rich in oil and shows resistance to diseases whereas Co-1 is known for better yield. In the present study, protoplast isolation – the first step of fusion was undertaken in cotyledon-derived embryogenic cell suspensions by using enzymatic solutions of different concentrations. Digestion with 2% cellulase Onozuka R-10, 1% pectinase and 0.2% macerozyme R-10 showed the maximum yield of protoplasts (4.60 × 10/g of callus) when mannitol was added as the osmoticum. The cell division and plating efficiency, however, varied with the different levels of plant growth regulators (PGRs) used. In a liquid medium amended with 0.2 mg/l α-naphthalene acetic acid (NAA) and 0.2 mg/l 6-benzyladenine (BA), protoplasts showed a higher plating efficiency (6.2% in Co-1 and 5.4% in RS) compared to other PGR treatments. On a 2,4-dichlorophenoxy acetic acid (2,4-D)-supplemented medium, cells divided fast, produced micro-colonies, and formed the callus on which a heterogeneous mixture of somatic embryos was produced in both the varieties tested. The maximum number of somatic embryos was produced (47/callus mass) in a medium to which 1 mg/l 2,4-D was added. On a BA and gibberellic acid (GA3)-supplemented medium,somatic embryos germinated into plantlets, and the maximum germination frequency (81%)was noted in a medium to which1 mg/l BA and 0.5 mg/l GA3was added. A successful somatic embryo-mediated plant regeneration was achieved from protoplasts in both coriander varieties, and the regenerated plants were morphologically similar to mother plants. The whole process of “protoplast to plant recovery”, enzymatic mixtures, osmotic condition, and role of PGRs are discussed in this article.
Returning to the digital world: Digital technology use and privacy management of women transitioning from incarceration

Based on interviews with 75 women transitioning from incarceration, our research identifies technology access and skills barriers facing this population and their underlying concerns and motivations in navigating privacy online. Our results suggest precarious housing and financial situations, concerns about ex-partners, mental health issues, and lack of self-efficacy pose challenges for their access to and use of digital technologies and influence their online privacy perspectives. Many participants reported relying primarily on cellphones for various tasks including job applications. Closing public places including libraries amid the COVID-19 pandemic put them at an even greater disadvantage, as many of them depend on computers or Wi-Fi available in those places. Nothing-to-lose attitudes were salient among this group resulting in many not taking precautionary measures online or choosing to go offline. Our research highlights the importance of building academic-community partnerships to provide technology and privacy education tailored for this population’s particular needs and desires.
Prima Facie Evidence of the Fast Impact of a Lightning Stroke on the Lower Ionosphere

Studies show that intense lightning discharges can perturb nighttime lower ionosphere through induced electromagnetic fields. We report here new evidence that every lightning stroke, regardless of intensity, has an impact on both daytime and nighttime lower ionosphere. Through analysis of thousands of negative cloud‐to‐ground lightning strokes in southern China, we find that skywave features of a lightning sferic are closely related to its source intensity. Variations with increasing lightning intensity show a higher reflectivity from nighttime ionosphere but a larger time delay from daytime ionosphere. It also shows that the ionosphere recovers from the lightning impact in a time shorter than tens of milliseconds. This suggests that there exists a direct and fast nonlinear coupling between lightning‐generated electromagnetic fields and lower ionosphere, making the ionospheric response to a lightning stroke dependent of the lightning intensity. A candidate mechanism for this is the Joule heating effect, but it needs future studies.
An energy‐aware approach for resource managing in the fog‐based Internet of Things using a hybrid algorithm

Regarding the recent information technology improvement, the fog computing (FC) emergence increases the ability of computational equipment and supplies modern solutions for traditional industrial applications. In the fog environment, Internet of Things (IoT) applications are completed by computing nodes that are intermediate in the fog, and the physical servers in data centers of the cloud. From the other side, because of resource constraints, dynamic nature, resource heterogeneity, and volatility of fog environment, resource management problems must be considered as one of the challenging issues of fog. The resource managing problem is an NP‐hard issue, so, in the current article, a powerful hybrid algorithm for managing resources in FC‐based IoT is proposed using an ant colony optimization (ACO) and a genetic algorithm (GA). GAs are computationally costly because of some problems such as the lack of guarantee for obtaining optimal solutions. Then, the precision and speed of convergence can be optimized by the ACO algorithm. Therefore, the powerful affirmative feedback pros of ACO on the convergence rate is considered. The algorithm uses GA's universal investigation power, and then it is transformed into ACO primary pheromone. This algorithm outperforms ACO and GA under equal conditions, as the simulation experiments showed.