Miracle-dz/UniFAR-FTUs huggingface dataset:
IMPACT OF IAS 19 ACTUARIAL CALCULATIONS’ ON FINANCIAL PERFORMANCE: EVIDENCE FROM PUBLIC ENTERPRISES IN FEDERATION OF BOSNIA AND HERZEGOVINA

International Accounting Standard 19 - Employee Benefits outlines the accounting requirements for employee benefits, including short-term benefits, post-employment benefits, other long-term benefits and termination benefits. The standard establishes the principle that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable, and outlines how each category of employee benefits is measured. Aim of the paper is to determine the degree of IAS 19 implementation in Federation of Bosnia and Herzegovina, and its impact on financial performance of public enterprises. Since no significant negative impact of the implementation of IAS 19 on the financial performance has been proven, it could be recommended that the observed entities consider all its advantages and thus realize the potential benefits for both, the company and the employees.
Robust Clustering Routing Method for Wireless Sensor Networks Considering the Locust Search Scheme

Multiple applications of sensor devices in the form of a Wireless Sensor Network (WSN), such as those represented by the Internet of Things and monitoring dangerous geographical spaces, have attracted the attention by several scientific communities. Despite their interesting properties, sensors present an adverse characteristic: they manage very limited energy. Under such conditions, saving energy represents one of the most important concepts in designing effective protocols for WSNs. The objective of a protocol is to increase the network lifetime through the reduction of energy consumed by each sensor. In this paper, a robust clustering routing protocol for WSNs is introduced. The scheme uses the Locust Search (LS-II) method to determine the number of cluster heads and to identify the optimal cluster heads. Once the cluster heads are recognized, the other sensor elements are assigned to their nearest corresponding cluster head. Numerical simulations exhibit competitive results and demonstrate that the proposed protocol allows for the minimization of the energy consumption, extending the network lifetime in comparison with other popular clustering routing protocols.
Integral Model Predictive Current Control for Synchronous Motor Drives

Model predictive control (MPC) represents an affirmed optimal control strategy, able to handle multivariable systems and their input–output constraints. However, MPC does not provide an integral control action for reference tracking control problems. Several methods have been proposed to overcome this limitation. Standard MPC methods include a disturbance observer to handle unmodeled uncertainties, such as external unknown disturbances and parameter mismatches. Among these formulations, the authors focus on the velocity form MPC, which considers the incremental formulation of the motor state-space model. This formulation gets rid of the bias errors in reference tracking problems. In this article, the MPC paradigm is applied to the current control of synchronous motor drives. The intent is to compare the velocity form and the MPC with disturbance observer. A theoretical analysis of the MPC coupled with disturbance observers and the equivalence between these formulations and the velocity form is presented. Input constraints are included in the MPC optimization process, thus requiring an online quadratic programming solver. Experimental tests consider a 1 kW anisotropic synchronous motor. Numerical aspects regarding the optimization problem are investigated for both methods.
Evaluation of the Toxicological Profile of Yagari

Background and Objective: Data from researches have shown a rise in disease, ill health and death linked with the utilization of herbal products, thereby raising global awareness in the last few years. On that account, the safety and toxicity evaluations of herbal products and preparations was essential. This study evaluated the toxicological profile of Yagari – a herbal mixture. Materials and Methods: Acute oral toxicity (LD50) was carried out in Swiss mice according to Lorke’s method while sub-chronic toxicity study was carried out with 20 adult albino rats which were divided into 4 groups of 5 animals each. Group one served as control and received normal saline while Groups 2 to 4 received 250, 500 and 1000 mg/kg yagari respectively for 28 days. The body weights of the rats were monitored while on day 29, the rats were sacrificed and blood samples and organs were collected for biochemical/hematological analysis and histopathological examination respectively. Results: Results showed that Yagari is not noxious up to 5000 mg/kg following acute oral toxicity study. The sub-chronic toxicity test divulged that Yagari had no serious end results on the biochemical, hematological and histopathological parameters, although the body weight of the animals significantly increased. Conclusion: It was concluded that Yagari is not toxic, still further investigations on a large number of animals are essentially needed to denote safety and efficacy of the herbal formulation. Original Research Article Agatemor and Nwodo; APRJ, 7(4): 29-45, 2021; Article no.APRJ. 68147 30
The Use of Molecular Modeling as “Pseudoexperimental” Data for Teaching VSEPR as a Hands-On General Chemistry Activity

A hands-on activity appropriate for first-semester general chemistry students is presented that combines traditional VSEPR methods of predicting molecular geometries with introductory use of molecular modeling. Students analyze a series of previously calculated output files consisting of several molecules each in various geometries. Each structure is analyzed with respect to the calculated relative energies and bond angles and then compared to the predicted geometry obtained using VSEPR theory. Therefore, students gain exposure to and an introductory experience in computational chemistry, while reinforcing the connection between VSEPR theory and “pseudoexperimental” results obtained from the calculations. This exercise can be completed by first-semester general chemistry students in a 3-h time period and without the need for students to learn how to actually perform the calculation themselves. The benefits of the exercise as well as the impact of such visualization activities on spatial orientation, parti.
Shared Storybook Intervention for Children with Complex Physical, Cognitive and Sensory Needs Who Use Partner-Assisted Scanning

ABSTRACT This research examined an evidence based dialogic shared reading strategy which incorporated aided language modelling and increased communication partner responsiveness with two children with complex physical, cognitive, and sensory needs (CPCSN) who use auditory plus visual partner assisted scanning (PAS) to access a Pragmatic Organised Dynamic Display (PODD) communication book. The dialogic reading strategy prompted the communication partner to comment on the story, invite a communication turn, and respond contingently to the child. A case study design was employed, and data were collected via child and adult communication frequency measures, field notes, observations, and a semi-structured interview with the children’s teacher. Overall, the results indicated a positive effect on the children’s communication skills, both within the intervention sessions and the classroom. This included increases in turn taking, initiations, efficiency, and conveying meaning. Shared storybook interventions that include strategies such as aided language stimulation, responsiveness and wait time can support the communication outcomes of children with CPCSN who use PAS.
Effectiveness of Selected Issues of Used Tyre Management in Poland

The study aimed to assess used tyre management efficiency in Poland from 2008 to 2018, considering their recovery based on EU and national regulations. Within 11 years, over 5 million Mg of used tyres were introduced to the domestic market, exceeding 50 million registered vehicles. A significant process in tyre waste management was the recovery of 47% of tyres, which was almost fully correlated with the total amount of tyres. Only the growth trend of the manufactured tyres was considered significant, and the rarely used indicator of the accumulation of used tyres per area showed an uneven accumulation of worn tyres with the highest amount of 48.06 Mg km-2 in a region with a small area but significant volume of tyres. Therefore, management of used tyres requires taking actions that optimise increasing waste collection and rational recovery in the context of the further minimisation of environmental pressure and increasing the efficiency of their use, taking into account the advanced technology.
D2D Technology Implementation in 5G Network and the Security Aspect: A Review

D2D is a promising paradigm of the 5G network offering a beneficial infrastructure and allowing different applications such as social applications, advertising services, or those supporting mutual connectivity of heterogenous objects, as well as those offering support in cases of natural disasters. Compared to conventional network communication, communication achieved by D2D technology shows a lower degree of security. It is necessary to modify existing security mechanisms and new solutions to be adapted to the application of D2D in the fifth generation network, which will raise the level of security in terms of authenticity verification, ensuring service availability and maintaining integrity.
Active Loading Control Design for a Wearable Exoskeleton with a Bowden Cable for Transmission

Exoskeletons with a Bowden cable for power transmission have the advantages of a concentrated mass and flexible movement. However, their integrated motor is disturbed by the Bowden cable’s friction, which limits the performance of the force loading response. In this paper, we solve this problem by designing an outer-loop feedforward-feedback proportion-differentiation controller based on an inner loop disturbance observer. Firstly, the inner loop’s dynamic performance is equivalent to the designed nominal model using the proposed disturbance observer, which effectively compensates for the parameter perturbation and friction disturbance. Secondly, based on an analysis of the stability of the inner loop controller, we obtain the stability condition and discuss the influence of modeling errors on the inner loop’s dynamic performance. Thirdly, to avoid excessive noise from the force sensors being introduced into the designed disturbance observer, we propose the feedforward-feedback proportion-differentiation controller based on the nominal model and pole configuration, which improves the outer loop’s force loading performance. Experiments are conducted, which verify the effectiveness of the proposed methods.
Lived experiences of the adjustment of older employees to re-employment in Singapore: A Bourdieusian perspective

The Singapore government promulgated the Retirement and Re-employment Act in 2012 to promote extending working life. This article offers insight into the utility of Bourdieu’s conceptual framework of habitus, field and capital in exploring how older employees in Singapore adjust to re-employment. Semi-structured in-depth interviews were conducted with 10 re-employed older persons consisting of four women and six men. The thematic analysis of the data indicated that a series of adjustment strategies underpinned by the realism-, positivity-, productivity- and proactivity-oriented habitus synergized to empower research participants to navigate through the field of re-employment. The article proposes that in the Singapore context policy makers and employers need to take a habitus-sensitive approach to re-employed older persons, developing a habitus-friendly field of re-employment.
Determination of the Li Distribution in Synthetic Recycling Slag with SIMS

The recovery of technically important elements like lithium from slag of pyrometallurgical recycling of lithium traction batteries will be very important in future due to the expected increasing demand of this element with the upcoming world-wide implementation of electro mobility. Therefore, the investigation of possibilities to recover lithium from pyrometallurgical slag from the recycling of lithium traction batteries is mandatory. In this context, the EnAM (engineered artificial mineral) approach is very promising. Solidified melt of synthetic recycling slag with the compounds Li2O-MgO-Al2O3-SiO2-CaO-MnO contains various Li-bearing phases including spinel solid solution, Li-aluminate and eucryptite-like Li-alumosilicate. Most probably, the Ca-alumosilicate matrix (melilite-like solid solution) incorporates lithium as well. These compounds can be determined and calculated to an acceptable approximation with electron probe microanalysis (EPMA). Nevertheless, an adequate precise measurement of lithium is virtually impossible due to the extremely low fluorescence yield and long wavelength of Li Kα. Secondary mass spectrometry (SIMS) can be used to fill this gap in the analytical assessment of the slag. Therefore, the combination of these two analytical methods can distinctively improve the mineralogical and chemical characterization of lithium-containing solidified (slag) melt.
Time-dependent behavior of the Staphylococcus aureus biofilm following exposure to cold atmospheric pressure plasma

Objective(s): Formation of Staphylococcus aureus biofilm leads to persistent infection in tissue or on exter-nal and indwelling devices in patients. Cold atmospheric plasma (CAP) is used for eradication of bacterial biofilms and it has diverse applications in the healthcare system. However, there is not sufficient information on the behavior of biofilms during the CAP exposure period. Materials and Methods: Pre-established S. aureus biofilms were exposed to CAP for 0 to 360 sec, then subjected to washing steps and sonication. Subsequently, biomass, number of colonies, vitality of bacteria, structure of colonies, size of produced particles, and viability of bacteria were evaluated by different assays including crystal violet, colony-forming unit, MTT, scanning electron mi-croscopy, confocal laser scanning microscopy, and dynamic light scattering assays. Results: The results showed that the strength of biomass increased in the first 60 sec, then decreased to less than no-CAP treated controls. Moreover, short CAP exposure (≤60 sec) ehances the fusion of the biofilm extracellular matrix and other components, which results in preservation of bacteria during ultra-sonication and washing steps compared with control biofilms. The S. aureus biofilm structure only breaks down following more CAP exposure (> 90 sec) and demolition. Interestingly, the 60 sec CAP exposure could cause the fusion of biofilm compo-nents, and large particles are detectable. Conclusion: According to this study, an inadequate CAP exposure period prevents absolute eradication of biofilm and enhances the preservation of bacteria in stronger biofilm compartments.
Conditions and Constrains for Reflexive Governance of Industrial Risks: The Case of the South Durban Industrial Basin, South Africa

Within sustainability development paradigms, state governance is considered important in interventions to address risks produced by the industrial society. However, there is largely a lack of understanding, especially in the Global South, about the nature and workings of the governance institutions necessary to tackle risks effectively. Reflexive governance, as a new mode of governance, has been developed as a way to be more inclusive and more reflexive and respond to complex risks. Conversely, there is limited scholarly work that has examined the theoretical and empirical foundations of this governance approach, especially how it may unfold in the Global South. This paper explores the conditions and constrains for reflexive governance in a particular case: that of the South Durban Industrial Basin. South Durban is one of the most polluted regions in southern Africa and has been the most active industrial site of contention between local residents and industry and government during apartheid and into the new democracy. Empirical analysis found a number of constrains involved in enabling reflexive governance. It also found that a close alliance between government and industry to promote economic development has overshadowed social and environmental protection. Reflexive governance practitioners need to be cognisant of its applicability across diverse geographic settings and beyond western notions of reflexive governance.
Deep Learning Based Automated Sports Video Summarization Using Yolo

This paper proposes a computationally inexpensive method for automatic key-event extraction and subsequent summarization of sports videos using scoreboard detection. A database consisting of 1300 images was used to train a supervised-learning based object detection algorithm, YOLO (You Only Look Once). Then, for each frame of the video, once the scoreboard was detected using YOLO, the scoreboard was cropped out of the image. After this, image processing techniques were applied on the cropped scoreboard to reduce noise and false positives. Finally, the processed image was passed through an OCR (Optical Character Recognizer) to get the score. A rule-based algorithm was run on the output of the OCR to generate the timestamps of key-events based on the game. The proposed method is best suited for people who want to analyse the games and want precise timestamps of the occurrence of important events. The performance of the proposed design was tested on videos of Bundesliga, English Premier League, ICC WC 2019, IPL 2019, and Pro Kabaddi League. An average F1 Score of 0.979 was achieved during the simulations. The algorithm is trained on five different classes of three separate games (Soccer, Cricket, Kabaddi). The design is implemented using python 3.7.
Assessment of the Impacts of Climate Change on Some Hydrological Processes of The Densu River Basin, Ghana

Water resources are among the most sensitive sectors to climate change due to their direct relationship with climate variables. The current study used projected climate datasets under two Representative Concentration Pathways (RCPs), 4.5 and 8.5, from the Coupled Model Intercompersion Project Phase 5 (CMIP5), remote sensing and Soil and Water Assessment Tool (SWAT) to estimate the effect of projected climate change on some hydrological processes. We focus on rainfall, water yield, soil water storage and evapotranspiration in the Densu Rvier Basin (DRB) for the 2050s. After calibration and validation of the SWAT model, there was a strong correlation between the simulated and the observed stream discharge coefficient of determination (R2) of 0.84 and 0.77, and a Nash Sutcliffe Efficiency of 0.76 and 0.70 for calibration and validation, respectively. The results showed an annual mean increase of 2 oC in temperature, 61% in evapotranspiration and 20.1 mm in rainfall amount by the 2050s compared to their baseline values. Even though the mean annual soil water storage increases by about 80 mm, water yield declines by about 23 mm by 2050s. This appears to be due to the disproportionate increase in evapotranspiration compared to increase in rainfall. In conclusion, the DRB is projected to experience an overall reduction in water yield.
PROFESSIONAL DEVELOPMENT OF SECONDARY SCHOOL TEACHERS: ASSOCIATING THINKING STYLE PROFILES AND INSTRUCTIONAL PRACTICES

Purpose of the study: The study aimed to find the association between teachers' thinking style profile types (TSPT-I, II, and III) instructional practices (IPs) at the secondary school level in Pakistan. Methodology: The sample of the study was 550 teachers in public sector schools of district Sialkot. Thinking style inventory (TSI-RII) based on a 7-point Likert type scale was used to collect data for the identification of (TS). Frequency distribution and Pearson chi-square were used to analyze the data. Main Findings: The results revealed that the teachers in (TSPT-I) preferred using Concept Accomplishment, Simulations, cooperative Learning, Homework, and Reinforcement, whereas teachers in (TSPT-II)Rich Vocabulary, Lecturing, Daily Assessment, Concept Accomplishment, and teachers in(TSPT-III)Cooperative Learning, Rich Vocabulary, Reinforcement, Simulations, and Daily Assessment as a set of (IPs). Application of the study: This study may help the teacher trainers and school principals to understand the thinking styles of the teachers and their preferences for the certain set of instructional practices to focus the preferences of the teachers according to their thinking style profiles to save time and money. Novelty/Originality of this study: Teacher training programs are conducted on the assumption that all the teachers can be trained uniformly regardless of their preferences for instructional practices. But this study has shown the association between thinking style profiles and set of instructional practices and secondary school level.
Remarks on the intrinsic inverse problem

The intrinsic differential Galois group is a twisted form of the standard differential Galois group, defined over the base differential field. We exhibit several constraints for the inverse problem of differential Galois theory to have a solution in this intrinsic setting, and show by explicit computations that they are sufficient in a (very) special situation. 1. The intrinsic differential Galois group. Let (K, ∂) be a differential field of characteristic 0 with algebraically closed constant field C, let DK be the ring of differential operators K[∂] and let DK be the tannakian category formed by the left DK-modules M , whose underlying K-vector space V has finite dimension. Fix an object M in DK (reference to M will often be omitted in the notations). Let ω be a fiber functor of DK over C (cf. [Br], 1.1.5), and let G(M), or G for short, be the quotient of the C-proalgebraic group Aut⊗(ω) cut out by M ; the C-points of G form the usual differential Galois group of the Picard-Vessiot extension L = LM,ω of K defined by M at ω. By extension of scalars from C to K, we obtain a K-group GK := G (M)⊗C K. (In [B], these groups were respectively denoted by GC and GK .) If we replace ω by the the forgetful fiber functor M → V of DK , we obtain instead of G an algebraic group G(M) = G over K: the stabilizer in GL(V ) of all the objects of DK which occur as subquotients in sums of tensor powers involving M and its dual. This group, first considered in [K1] for arithmetic purposes, can be called the intrinsic differential Galois group of M (as in [A1]), or the Katz group (as in [P]). When K = C(B) is the function field of an algebraic variety B (cf. [K1], [A2]), it may also be viewed as the Galois group based at the generic point of B, and called the generic differential Galois group of M . (In [B] and [P], it is denoted by GK .) We now recall the existence of an algebraic variety PK,ω = PK,ω(M) over K, whose field of K-rational functions is isomorphic to the Picard-Vessiot extension LM,ω, and which is, in a compatible way, both a left torsor under G and a right torsor under 2000 Mathematics Subject Classification: Primary 12H05; Secondary 20G15. The paper is in final form and no version of it will be published elsewhere.