Miracle-dz/UniFAR-FTUs huggingface dataset:
A New Method Based on TOPSIS and Response Surface Method for MCDM Problems with Interval Numbers

As the preference of design maker (DM) is always ambiguous, we have to face many multiple criteria decision-making (MCDM) problems with interval numbers in our daily life. Though there have been some methods applied to solve this sort of problem, it is always complex to comprehend and sometimes difficult to implement. The calculation processes are always ineffective when a new alternative is added or removed. In view of the weakness like this, this paper presents a new method based on TOPSIS and response surface method (RSM) for MCDM problems with interval numbers, RSM-TOPSIS-IN for short. The key point of this approach is the application of deviation degree matrix, which ensures that the DM can get a simple response surface (RS) model to rank the alternatives. In order to demonstrate the feasibility and effectiveness of the proposed method, three illustrative MCMD problems with interval numbers are analysed, including (a) selection of investment program, (b) selection of a right partner, and (c) assessment of road transport technologies. The contrast of ranking results shows that the RSM-TOPSIS-IN method is in good agreement with those derived by earlier researchers, indicating it is suitable to solve MCDM problems with interval numbers.
THE ROLE OF CULTURE IN ACCOUNTING IN THE LIGHT OF HOFSTEDE’S, GRAY’S AND SCHWARTZ’S CULTURAL DIMENSIONS THEORIES – A LITERATURE REVIEW

For a long time many authors have been studying the factors that allow for a better explanation of different accounting practices among various countries. Cultural conditions are more often regarded as one of the reasons for these differences. Cross cultural psychology may prove helpful in becoming aware of one’s own cultural identity. Researchers of this field try to systematise the traits characterising particular cultural circles. The objective of this article is to present three basic typologies of cultural value models: the conception of S.H. Schwartz, G. Hofstede and S.J. Gray. Next more recent studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented.
A rigorous two-dimensional field analysis of DFB structures : Abstract

It is the aim of this work to develop a two-dimensional (2-D) analysis for the electromagnetic field distribution in distributed feedback (DFB) structures. This analysis is based on an equivalent network for the 2-D wave equation which must be satisfied by the components of both electric and magnetic field. The parameters of the equivalent network are determined from the physical parameters of the DFB structure in a straightforward manner. The zero-input response of this equivalent network leads to the dispersion relation for the modes guided by the DFB structure. The method has been applied to a number of optical components utilizing a DFB structure like DFB lasers, optical filters, and multi quantum well DFB lasers. A comparison with common methods of analysis shows that the network modeling yields accurate numerical results. At the same time its computational efficiency can be maintained quite high.
The bigger, the better? Measuring the financial health of media firms

Abstract This study examined the degrees of product diversification of media conglomerates since the Telecommunications Act of 1996 and tested the impact of product diversification of the firms on their financial health. The strategy of related product diversification enables firms to gain market power and synergy effect, then improves financial performance. Based on that assumption, for a sample of 26 media firms from 1996 to 2002, this study conducted a regression analysis to test the hypotheses. The results showed two contradictory curvilinear models. First, revenue, EBITDA and sales growth rates revealed a U‐shaped relationship with diversification. That is, performance decreased as firms shifted from concentrated business strategies to related diversification, but performance increased as firms changed from related diversification to unrelated diversification. On the other hand, financial efficiency variables measuring management effectiveness or profitability (ROS, ROA and ROE) and stock market evaluation (earnings per share) showed an inverted U‐shape relationship. Thus, the unrelated diversification led to a decrease in financial efficiency.
Use of Landsat-based monitoring of forest change to sample and assess the role of disturbance and regrowth in the carbon cycle at continental scales

The exchange of carbon between forests and the atmosphere is a function of forest type, climate, and disturbance history, with previous studies illustrating that forests play a key role in the terrestrial carbon cycle. The North American Carbon Program (NACP) has supported the acquisition of biennial Landsat image time-series for sample locations throughout much of North America for the purpose of characterizing carbon fluxes associated with forest dynamics. Disturbance events such as harvests or fires can release large amounts of forest carbon, whereas subsequent sequestration of carbon by forest regrowth can be a much slower process. We are using national forest inventory reference data in conjunction with the NACP Landsat time-series to model and map forest disturbance and recovery dynamics and related biomass changes over time. With our approach, forest changes associated with disturbance and regrowth can be summarized at the scene level, and the results from multiple scenes can contribute to estimates of disturbance-related carbon flux at national scales. In our case, the NACP Landsat scenes were chosen using a probability-based sampling framework that allows systematic weighting of scene-level results in the production of national estimates of disturbance-related carbon flux. Specific parameters that we are mapping and estimating include: annual area disturbed, total standing biomass removed through disturbance, and biomass gained through regrowth following disturbance. These efforts rely upon techniques that we developed to take full advantage of the temporal context provided by the NACP Landsat time-series. In particular, we fit non-linear functions to the temporal trajectory of each pixel to minimize noise and to identify genuine losses and gains of forest cover and related biomass. Our analyses address disturbance patterns going back to at least 1984, and as far back as 1972. The historical context emerging from these analyses is improving our understanding of the roles of forest management and climate on national- to continental-scale carbon cycles.
Toward a better understanding of SMB CEOs' Information Security Behavior: Insights from Threat or Coping appraisal

This study presents an empirical investigation of factors affecting SMB CEOs decision to improve or not their company's information security (ISS). We developed a research model by adopting the protection motivation theory (PMT) to investigate the effect of threat and coping appraisal on protective actions. We conducted a questionnaire-based survey with SMB CEOs. Prior studies using PMT have never been focused on SMB CEOs behavior, and we postulate that in SMBs where there is no CIO or even IT people, CEO’s actions are of utmost importance for achieving a satisfying ISS.
ANovel Approach to Fair Routing inWireless Mesh Networks

Multiradio wireless mesh network (WMN) is a feasible choice for several applications, as routers with multiple network interface cards have become cheaper. Routing in any network has a great impact on the overall network performance, thus a routing protocol or algorithm for WMN should be carefully designed taking into account the specific characteristics of the network. In addition, in wireless networks, serious unfairness can occur between users if the issue is not addressed in the network protocols or algorithms. In this paper, we are proposing a novel centralized routing algorithm, called Subscriber Aware Fair Routing in WMN (SAFARI), for multiradio WMN that assures fairness, leads to a feasible scheduling, and does not collapse the aggregate network throughput with a strict fairness criterion. We show that our protocol is feasible and practical, and exhaustive simulations show that the performance is improved compared to traditional routing algorithms.
Career Choice: Motivations and Perceptions of the Students of Education

Abstract In Turkey as well as in other countries, choosing an occupation is a lifelong process. Motivations and perceptions of students are of great importance when they choose an occupation that they think is best for them. This paper investigated the motivations for choosing teaching as a career and the perceptions of the teaching profession among 315 first year undergraduate students of a state university in Istanbul. It employed a nonexperimental survey research design involving quantitative and qualitative approach. Two open-ended questions were used to obtain authentic and spontaneously expressed responses: (a) What is your primary motivation for choosing teaching as a career? (b) What is the first phrase(s) (in terms of a proverb, a quotation, a saying or a cliché) about teachers and/or teaching that come to your mind? Results revealed that their main motivations of the freshmen students were having a worthwhile job/career; a stable salary; helping children and touching their lives; and personal satisfaction and improvement. Moreover, the respondents tended to perceive teaching as a profession that is ideal for women, comfortable, sacred, and relatively low-paid.
Thrilled to Have “Bagged a Bargain” or “Bitter” and “Very Frustrating”? Exploring Consumer Attitudes to Value and Deals in Tourism

Similar to most global tourism markets, UK consumers adjusted their behavior during the global financial crisis, emphasizing value for money in travel choices. However, there is little evidence concerning consumers’ value-seeking behavior and especially how deals, discounts, and other sales promotions influence tourist decision making. This project explores concepts of value consciousness and deal proneness to shed light on attitudes toward monetary value in travel purchases. Using focus groups, the study found that deals and discounts frequently underpin some tourist choices, but that value consciousness is related to deal proneness, and interactions between the two could result in negative, positive, or mixed emotions. This relationship was captured through a dynamic categorization of tourists’ attitudes and behavior into four approaches to deals and value, namely, deals (1) as a way of life, (2) as a bonus, (3) as a problem, and (4) as toxic. The categories were dynamic in that individuals could move across them. The implications for tourism marketers are outlined.
Studies on antioxidant capacity of anthocyanin extract from purple sweet potato ( Ipomoea batatas L.)

The radical scavenging effects by α,α-diphenyl-β-picrylhydrazyl (DPPH) and superoxide anions of anthocyanin extract from purple sweet potato were investigated. The antioxidation experiments showed that the reducing power of the anthocyanin extract reduced 0.572 at 0.5 mg/ml, while those of Lascorbic acid (L-AA) and butylated hydroxytoluene (BHT) reduced 0.460 and 0.121, respectively. They also displayed potent antioxidant effects against the DPPH radical and superoxide anions radical, showing the IC 50 values of 6.94 and 3.68 µg/ml, respectively. Moreover, this anthocyanin extract also could significantly inhibit the formation of lipid peroxidation compound. Sixteen kinds of anthocyanins in purple sweet potato were detected by high-performance liquid chromatography with diode-array detection (HPLC-DAD), and most of the anthocyanins were acylated.
Should High-Low Go: An Analysis Using the Bootstrap

In order for managers to be able to estimate break-even numbers for budgeting purposes, historical total costs must be able to be separated into their fixed and variable cost components. There are generally two methods for teaching this: the high-low method, and the method of least squares regression. The high-low method is considered theoretically inferior to the method of least squares, yet it continues to be taught in accounting courses. The argument for its continuation has been that it is “quick and easy”. However, with the proliferation of electronic spreadsheets, this advantage can also be attributed to the method of least squares. The high-low method’s continued coverage in accounting textbooks would seem to indicate that educators feel that the results generated by each method are not significantly different. This paper compares these methods by using a bootstrapping technique. Bootstrapping facilitates the simulated generation of entire distributions from a sample and allows statistical comparisons to be made between the distributions. The results of this study indicate that the high-low method, while easy to use, may be giving results that are significantly different from results obtained from regression. Because students now have the ability to do regression easily and inexpensively using a spreadsheet, and because of the theoretical shortcomings of the high-low method, it may be that educators should discontinue using and teaching the high-low method altogether.
The Role of Knowledge in the Immigrant Entrepreneurial Process

This work analyses entrepreneurship process in the immigration context from a new perspective: the knowledge-based view. The central axis addresses the construction and explanation of a model that includes immigrants’ knowledge sources and geographical origin as well as their relationship with the generation of sustainable competitive advantages. As possible geographical contexts for immigrants’ knowledge, this study focuses on the country of origin, the host country, and the migration process, including transit countries. Regarding knowledge sources, various ways are explored: formal education and other codified sources, experience, networks, and institutions. This article provides a valuable and unique discussion of a new model in order to understand immigrant entrepreneurship process using a new perspective.
SCHOOL LEADERSHIP AND STUDENT ACHIEVEMENT: THE MEDIATING EFFECTS OF TEACHER BELIEFS

Principals are held accountable for student achievement although most studies find that they have no direct effect on it. In this study we tested a model hypothesizing that principals contribute to student achievement indirectly through teacher commitment and beliefs about their collective capacity. Path analysis of data from 205 elementary schools supported this hypothesis. Schools with higher levels of transformational leadership had higher collective teacher efficacy, greater teacher commitment to school mission, school community, and school ‐ community partnerships, and higher student achievement. Increasing the transformational leadership practices in schools makes a small but practically important contribution to overall student achievement. Key words: teacher efficacy, transformational leadership, path analysis, grade 3 and 6 Les directions d’ecoles sont imputables au regard du rendement scolaire sur lequel elles n’ont aucun effet direct d’apres la plupart des etudes. Les auteurs ont teste un modele selon lequel la direction d’ecole contribuerait indirectement au rendement scolaire a travers l’implication des enseignants et leurs facons de percevoir leur capacite collective. L’analyse acheminatoire (path analysis) de donnees issues de 205 ecoles primaires vient etayer cette hypothese. Les ecoles presentant un niveau plus eleve de leadership transformationnel se distinguaient par une plus grande efficacite du corps enseignant, une implication plus grande des enseignants vis ‐ a ‐ vis de la mission de l’ecole, de l’equipe ‐ ecole, des partenariats ecole ‐ communaute et un meilleur rendement scolaire. L’amelioration d’un ecart ‐ type des methodes propres au leadership transformationnel dans les ecoles augmenterait le rendement scolaire en lecture, en ecriture et en mathematiques en 3 e et en 6 e annees de 0,22 d’un ecart type. Mots cles : efficacite des enseignants, leadership transformationnel, analyse acheminatoire, 3 e et 6 e annees
Windthrow Variability in Central Amazonia

© 2017 by the author. Windthrows are a recurrent disturbance in Amazonia and are an important driver of forest dynamics and carbon storage. In this study, we present for the first time the seasonal and interannual variability of windthrows, focusing on Central Amazonia, and discuss the potential meteorological factors associated with this variability. Landsat images over the 1998-2010 time period were used to detect the occurrence of windthrows, which were identified based on their spectral characteristics and shape. Here, we found that windthrows occurred every year but were more frequent between September and February. Organized convective activity associated with multicell storms embedded in mesoscale convective systems, such as northerly squall lines (that move from northeast to southwest) and southerly squall lines (that move from southwest to northeast) can cause windthrows. We also found that southerly squall lines occurred more frequently than their previously reported ~50 year interval. At the interannual scale, we did not find an association between El Nino-Southern Oscillation (ENSO) and windthrows.
Nano-hardness of Electron Beam Irradiated Polyamide 11

Cross-linking is a process in which polymer chains are associated through chemical bonds. Radiation, which penetrated through specimens and reacted with the cross-linking agent, gradually formed cross-linking (3D net), first in the surface layer and then in the total volume, which resulted in considerable changes in specimen behaviour. In this study there was found that ionizing beta radiation increased the nano-mechanical properties of polyamide 11 (PA11). The measurement results indicated that ionizing beta radiation (66kGy, 132kGy and 198kGy) was a very effective tool for improvement of indentation hardness, indentation modulus, indentation creep and deformation works of studied polymers. The best results were achieved by irradiation at doses of 132 kGy (increase about 40%) by which the highest nano-mechanical properties of PA11 were achieved.
Associations between Associations : the Structure of the Voluntary Association Sector

Civil society is characterised by a virtual endless number of very different clubs, organisations, groups, and associations. Usually, simple additive measures and factor analytical techniques are used to analyse the structure of the voluntary sector and to obtain indicators for social engagement. In this paper, we present several alternative explorative approaches (principal components analysis, cluster analysis, multidimensional scaling) in order to overcome the conceptual and empirical difficulties of conventional methods. Data are taken from a comprehensive study of the entire voluntary sector in a medium-sized German city. A taxonomy of voluntary associations is presented based on the common latent structures found in different analyses.
The benefit of top soil and fertilizer mixture to improve the ex-coal mining land

Sopialena, Rosfiansyah, Sila S. 2017. The benefit of top soil and fertilizer mixture to improve the ex-coal mining land. Nusantara Bioscience 9: 36-43. The mining activities have led severe impacts on some environmental issues including a decrease in soil fertility, which affects the ability of soil to supply soil nutrients to growing plants, a destruction in soil structure, and the loss of microorganisms, which are important for reforming process to treat organic materials. In this regards, reclamation of mined degraded land has been continually used to improve soil structure and its microorganisms. In practice, for large scale reclamation, fertilizer use can primarily enhance soil qualities in improving plantâ€™s growth and yield. It is suggested that healthy soil should contain millions of microorganisms at the aggregation which leads to the improvement of soil nutrients and its structure, as the medium for plant growth. For this purpose, therefore, this study aimed to determine the impact of organic fertilizer (Ostindo) and top soil mixture on microbial diversity, soil fertility and the growth of sengon (Paraserianthes falcataria L. Nielsen). This study made use of a randomized block design, using four treatments and five replications including P0: without top soil and fertilizer, P1: with top soil but without fertilizer, P2: without top soil but with fertilizer, P3: mixture of top soil and fertilizer. The results showed that a mixture of top soil and fertilizer has successfully increased in the number of fungal genus, starting from two genus (Phytium and Penicillium) turning into five genus (Phytium, Fusarium, Penicillium, Aspergillus, and Rhizoctonia), as well as in the number of nematode genus, from two (Dorylaimus and Rhabditis) turning into five genus (Dorylaimus, Steinernema, Dorylaimus, Hoplolaimus, and Mononchus). This study indicated that the mixture has significantly improved soil health in ex-coal mining land, which was viable through the pH level (almost neutral), the significant increase of C, N and P2O5 , and also the growth of Sengon. In conclusion, this study succeeds in demonstrating that the mixture of top soil and fertilizer has enhanced the microbial diversity, soil fertility, and sengon growth.
Solving Complex Problems with a Computational Mind: An Alternative to Heuristic Search

A critical set of advances in the world of cognitive sciences during the last two decades is redefining the directions of research of cognitive processes. A set of obsolete cognitive principles has been identified and new methods and objectives have been set for the study of complex problems. We investigate in this paper one such problem in an experiment with students (n=192) from four universities in Spain. The experiment reveals that (i) students easily and reliably acquire (appropriately designed) complex algorithms and (ii) students learn and apply these algorithms in an affective state of ease. These students systematically outperformed published results in an isomorphic task (inheritance genetics). These results indicate that appropriate data encoding, explicit algorithmic definition, and the activation of human cognitive primitives is sufficient to accomplish the task.
Social Balance in the Triangle-Growing Networks

In this article, we construct a triangle-growing network with tunable clusters and study the social balance dynamics in this network. The built network, which could reflect more features of real communities, has more triangle relations than the ordinary random-growing network. Then we apply the local triad social dynamics to the built network. The effects of the different cluster coefficients and the initial states to the final stationary states are discussed. Some new features of the sparse networks are found as well.
Child welfare and intra-household inequality in Albania

The present paper aims at contributing to the literature on children welfare evaluation by taking into account for intra-household distribution of resources and, as a consequence, intra-household inequality. This task cannot be accomplished within the standard framework of unitary model of consumption, and equivalence scales helps only partially, since their scope is different. To investigate what happens within the family's black box we refer to collective models, recovering information about the decision of how resources are distributed within the household. We use the estimated sharing rule to draw some conclusions about the role played by intra-household inequality for children welfare in Albania and look at the effects that different public policies can have on child welfare. We find that taking into account for intra-household inequality raises the Gini of children welfare by nearly 10 percentage points and that in-kind transfers are more effective than cash transfers in ameliorating children well-being.