Miracle-dz/UniFAR-FTUs huggingface dataset:
The resistance in management accounting practices towards a neoliberal economy

PurposeThe purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.Design/methodology/approachData collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.FindingsThe findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.Research limitations/implicationsThe textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.Practical implicationsMAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.Originality/valueThis study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.
Removal of chrome dye from carpet effluents using coal ‐ ii (rate processes)

Abstract The rate kinetics of adsorption of Omega Chrome Red ME (Mordant Red 19), a popular chrome dye often used in carpet industries, on coal has been studied. The kinetics of dye removal indicates the process to be diffusion controlled. A generalised empirical model is proposed for the kinetics at different initial concentrations. Correlations between intraparticle diffusion rate constant and initial concentration of dye and particle size of coal have been developed. Adsorbate film thickness at the surface of adsorbent is found to decrease with the rise of concentration, temperature of dye solution and coal particle size. The reduction in film thickness at higher temperature is indicative of the exothermic nature of the process, which was confirmed by the yield of negative heat of adsorption.
Hidden and uninterested populations: Methodological insights and unresolved issues from the study of Cannabis Social Clubs

Cannabis Social Clubs are typically non-profit associations established by adult users of cannabis, which produce and distribute cannabis among their members. Such associations can be found in several European countries and beyond, but with exception of Uruguay, they are illegal or otherwise operate at the margins of domestic drug control legislation, at risk for law enforcement detection. We have conducted several individual and collaborative studies on Cannabis Social Clubs and their key actors (e.g. Cannabis Social Clubs leaders, users affiliated as members, cannabis growers, other stakeholders), primarily drawing on qualitative methods (e.g. ethnographic fieldwork, interviews, qualitative media analyses) but also employing a quantitative approach (e.g. online surveys). In this article, we reflect on the research experiences of the authors in studying Cannabis Social Clubs, providing insights for future research in this area and within criminology and socio-legal studies. In particular, we aim to examine our approaches with regard to the recruitment of participants and research design, identifying good practices, but also discussing what the less successful strategies were. We draw on research conducted since 2014 in different countries, with different legal frameworks, which provides an opportunity for a comparative and more in-depth critical consideration of what might be helpful ways of reaching and researching hard-to-reach populations.
Drinking a structured water product on markers of hydration, airway health and heart rate variability in Thoroughbred racehorses: a small-scale, clinical field trial

Racehorses in training are in situations of repeated stress that may have effects on hydration and health, including airway health. The main hypothesis of this descriptive study was that daily consumption of a structured water (SW) product for 4 weeks will result in improved hydration, reduced markers of upper airway health concerns and increased heart rate variability. Two groups of Thoroughbred racehorses matched for physiological, training and racing attributes were studied for 4 weeks. One group (n = 17) received 10 L (~15%) of their daily water as SW (followed by ad libitum filtered deep well water) and the control group (n = 15) only filtered deep well water. Duplicate (two separate days) blood samples and bioelectrical impedance analysis (BIA) measures were obtained at baseline, 2 and 4 weeks. Hydration was assessed using BIA. The upper airway was assessed by nasopharyngeal endoscopy at baseline within 60 minutes of breezing (weekly near-race gallop pace). On weekly breeze days heart rate was recorded at rest, during exercise and recovery and data were analysed for heart rate variability. Compared to controls, horses drinking SW showed: (a) increased hydration by 2 weeks that was sustained to 4 weeks; (b) upper airway health (less mucous and less trace bleeding) post-breezing; and (c) increased heart rate variability (more restorative autonomic response) at rest. There were no performance benefits, no adverse events occurred, and blood hematological and biochemistry parameters were normal throughout. It is concluded that drinking 10 L daily of SW increased hydration and may have conferred some wellness benefits.
Success Drivers of Urban Haats Selling Craft Products

Craft industry is as much the mainstay of the rural economy after agriculture. It provides occupation to a large section of population. However, it is characterised by fragmented individual artisans on one side and dispersed customers on the other. It also suffers from market separations. Urban haats were set up with the objective to present artisans and buyer on one platform and reduce these separations. In this study urban haats have been conceptualised as marketplaces that bring artisans and customers at one place to optimise their respective values. They also serve as a tool for disintermediation and a social distribution initiative and represent a retailing initiative in the inclusive entrepreneurship domain. This study focusses on identifying drivers of success of urban haats. Using a mixed method approach, data was collected from Haat officials and NGO members through personal interviews. The data from artisans and customers was collected through a survey using a structured response format. The study was conducted at 18 haats in 10 states. The study highlights the factors that drive satisfaction of artisans and customers and the role of administrators in making the marketplace a success. Customer consider diversity of the products, quality of the products, behaviour of the salesperson, price parity with other markets, buying experience, parking space and aesthetics of the stalls as major influencing factors for the recommendation of the haats to other customers. Most important attributes of the haats in driving artisan satisfaction were stall allotment system, haat location, advertisements, product promotion and monitoring. It is also found that while the infrastructure is necessary, it is not sufficient in enhancing the performance and sustainability of haats. Administration of these haats plays a defining mediating role. Based on these findings, an approach is proposed for success of urban haats.
Design and optimization of 3‐kW inductive power transfer charging system with compact asymmetric loosely coupled transformer for special applications

Inductive power transfer (IPT) technology has become popular in wireless charging applications. Compared with the traditional 3‐kW wireless charging application, the diameter for the primary coil and the secondary coil in this special design are required to be smaller than 260 and 110 mm, respectively. In order to achieve this target, an approach to design and optimize the loosely coupled transformer (LCT) is proposed to match the strict geometry limitation, while achieving the high conversion efficiency. Different from the traditional design method, the low resonant current and voltage stress are considered as the input of the design flowchart, especially the LCT. Thus, the overall conversion efficiency can be improved. Based on series–series (S–S) compensation topology, the parameter range of the LCT is determined by analyzing transformer‐based equivalent model. To achieve the desired coil size, an asymmetric LCT with single‐layer primary coil and three‐layer secondary coil is designed and optimized by the proposed approach. Furthermore, the closed‐loop controller with narrow frequency variation range is design to realize constant current (CC) charge and constant voltage (CV) charge. A 3‐kW IPT charging prototype is built to demonstrate the validity of the proposed method. Experimental results show that the peak efficiency from input to battery load is 95.69% at 3‐kW output power in the transition point from CC mode to CV mode.
Scene Text Detection in Natural Images: A Review

Scene text detection is attracting more and more attention and has become an important topic in machine vision research. With the development of mobile IoT (Internet of things) and deep learning technology, text detection research has made significant progress. This survey aims to summarize and analyze the main challenges and significant progress in scene text detection research. In this paper, we first introduce the history and progress of scene text detection and classify the traditional methods and deep learning-based methods in detail, pointing out the corresponding key issues and techniques. Then, we introduce commonly used benchmark datasets and evaluation protocols and identify state-of-the-art algorithms by comparison. Finally, we summarize and predict potential future research directions.
Analyzing Electoral Misconduct: The Case of 2019 General Elections in Gombe State, Nigeria

Credible election is fast becoming a feature of the democratic process canvassed globally. However, misconducts still mar the exercise and smooth transition in a couple of countries, including Nigeria. This study focused on electoral misconducts reported during Nigeria’s 2019 general elections, using Gombe State as reference. Data were collected through primary and secondary sources, which involved questionnaire administration, interviews and desk review of published works relevant to the paper. The findings revealed that there were electoral misconducts in several areas during the 2019 general elections not only in Gombe Metropolis but in other parts of the State. These misconducts ranged from vote buying, to material inducements and destructions of election materials, among others. The study recommends the need for a new electoral law that will criminalise vote buying and other sundry electoral frauds in future elections in Gombe and other parts of the country.
Exploring service user and family perspectives of a Culturally adapted Family Intervention (CaFI) for African-Caribbean people with psychosis: A qualitative study.

OBJECTIVES In the UK, people of African-Caribbean background have the highest rates of psychosis and greatest inequity in mental health services of all ethnicities. National policies have highlighted the lack of evidence-based psychological interventions for this group. The aim of this study was to examine the acceptability of a novel Culturally adapted Family Intervention (CaFI) for African-Caribbean individuals diagnosed with non-affective psychosis and their relatives. DESIGN A qualitative design. METHODS Semi-structured interviews conducted with 22 service users and 12 family members following participation in CaFI. The interview topic guide included perceptions of the needs and benefits of CaFI; usefulness, cultural specificity and accessibility of CaFI therapy and supporting materials; content and delivering of CaFI sessions; views and experiences of working with CaFI therapists; and perceived barriers and facilitators to implementation. RESULTS Deductive framework analysis identified three main themes for service users: perceived benefits, barriers and limitations, and delivery of the therapy. Four themes were identified for family members: perceived benefits, perceptions of therapists, delivery of therapy, and accessibility of therapy content, supporting materials, and cultural appropriateness. CONCLUSIONS CaFI was found to be an acceptable intervention for African-Caribbean service users with psychosis and their relatives. Family interventions considering the needs of ethnic and cultural groups have the potential to improve the mental health care and experiences of service users and their families. PRACTITIONER POINTS The Culturally adapted Family Intervention (CaFI) was viewed as acceptable to African-Caribbean service users with psychosis and their families. Through adapting interventions to be more culturally sensitive, it is possible to enhance the care of those who typically have poor engagement with mental health services. In-keeping with their ethos of individualized care delivery, mental health services should place more emphasis on being able to offer appropriate, culturally adapted interventions to their service users.
Enantioseparation of N-protected α-amino acid derivatives by liquid-liquid extraction technique employing stereoselective ion-pair formation with a carbamoylated quinine derivative

Two-phase liquid-liquid extraction experiments were undertaken to study the enantioselective transport of the chiral N-protected α-amino acid derivatives from an aqueous buffer solution into an organic phase employing highly lipophilic carbamoylated quinine as chiral selector and phase transfer carrier, respectively. The chiral separation, derived from enantioselective ion-pair formation and differential solubility in the aqueous and organic phases of diastereomeric associates thus formed has been shown to be primarily dependent on the structure of the selectand, the nature of the organic solvent, the molar ratio of a given chiral selector to selectand in the two phases, and the pH of the aqueous phase. Extracted enantiomers were recovered by back-extraction using a relatively polar acidic medium in which the selector is barely insoluble. Thus, the enantiomeric purity of N-(3,5-dinitrobenzoyl)-leucine exceeded 95% enantiomeric excess with 70% overall yield with a single extraction and back-extraction step. Chirality 9:268–273, 1997. © 1997 Wiley-Liss, Inc.
Fiber-optic Fabry–Perot temperature sensor based on the ultraviolet curable glue-filled cavity and two-beam interference principle

Abstract An ultraviolet curable glue (UCG)-filled microprobe Fabry–Perot fiber temperature sensor, which based on the two-beam interference principle, is proposed and fabricated. In the range of 25.7–250 °C, the average sensitivity and average linear correlation coefficient of the sensor are −41.69 pm/°C and 0.98558, respectively. Under the same temperature, the maximum fluctuation (0.56 pm) of the trough’s wavelength and the standard error (0.0023 ± 0.04%) are obtained. The proposed interferometer exhibits excellent stability and has a potential application in the field of temperature monitoring.
Reassessment of Long-Term Tsunami Hazards in Samoa Based on Sedimentary Signatures

Investigating tsunamis and cyclones from depositional records enables an understanding of the long-term hazards to coastal communities. In Samoa, whilst a long-term record of tsunamis and cyclones spanning the last few millennia has been previously suggested based on preliminary sediment core/trench studies, a detailed assessment of the characteristics distinguishing these events has not been presented. This study reevaluates the depositional evidence available for Samoa and offers a more robust interpretation of the temporal and spatial records of tsunami events preserved in the Samoan sedimentary record. Tsunami inundation and runup records of the 2009 South Pacific tsunami along with differences in depositional settings, and sedimentary and geochemical characteristics of the associated deposits provide modern analogies for interpreting comparable older event-type deposits deeper in the Samoan geological record. These are aided by the 1990/1991 Cyclones Ofa and Val deposits previously suggested at some sites, which provides a modern analogy for interpreting cyclone-related deposits. Available radiocarbon and radiometric dates for the core/trench sites provide time-indicators to identify contemporaneous events, which we use to interpret the long-term record of tsunamis in this island region.
Five-Year Follow-up of Microincisional Vitrectomy Surgery, Endolaser Tumor Ablation, and Gene-Expression Profiling in Small Uveal Melanoma

Purpose: This work evaluates a microincisional vitrectomy surgical (MIVS) approach to endolaser ablation of small uveal malignant melanoma by incorporating genetic tumor classification as a means to avoid radiotherapy while maintaining local tumor control without compromising visual acuity (VA). Methods: An institutional review board–approved, single-surgeon, retrospective analysis was conducted of a consecutive case series of all patients with tumors less than 2.5 mm in apical thickness who underwent MIVS, endolaser tumor ablation, fine-needle aspiration biopsy (FNAB), and intravitreal triamcinolone acetonide for small uveal melanoma between 2012 and 2015. Results: A total of 226 patients underwent FNAB from January 2012 to January 2015 for uveal melanoma. All 58 patients treated for a small uveal melanoma were included. This group of patients had a minimum follow-up of 60 months (range, 60-93 months). At initial diagnosis, subretinal fluid was present in 52 eyes (89.1%), macular edema was present in 24 eyes (41.4%), and epiretinal membrane was present in 11 eyes (20.1%). Fifty-six specimens (96.5%) received a molecular classification of either class 2 (4 of 56, 7.1%) or class 1 (52 of 56, 92.8%). Initial VA was 20/40 or better in 26 eyes (44.8%), and final VA was 20/40 or better in 48 of 58 eyes (82.8%). Conclusions: Endolaser tumor ablation delivered at MIVS surgery enables excellent tumor control (98.3%) and improves VA to better than 20/40 in more than 80% of treated eyes. FNAB achieves molecular classification in 96.5% of all patients undergoing treatment for small choroidal melanoma independent of tumor size.
Polydimethylsiloxane containing isocyanate group-modified epoxy resin: Curing, characterization, and properties

A synthesized polydimethylsiloxane containing an isocyanate group was used to improve the flexibility and to reduce the internal stress of epoxy resin cured with MDA (4,4′-methylene dianiline). The effect of polysiloxane content on the curing kinetics of a novolac-type epoxy modified with an isocyanate group was investigated. It was found that the modified epoxy resin showed significant improvement in impact strength. The polysiloxane containing isocyanate groups effectively depressed the internal stress of cured epoxy resins by reducing the flexural modulus and the coefficient of thermal expansion, while the glass transition temperature was increased. © 1999 John Wiley & Sons, Inc. J Appl Polym Sci 73: 2739–2747, 1999
The Covid-19 pandemic and entrepreneurship: some reflections

PurposeThe Covid-19 pandemic has affected the world in an unprecedented manner. The economic recession in 2020 is expected to be the most serious since the Second World War. This study aims to analyse the likely consequences of the Covid-19 pandemic crisis on entrepreneurship and new venture activity.Design/methodology/approachThe paper focuses first on the major shocks caused by the pandemic that may affect entrepreneurial activity. To do so, the authors briefly review the literature about the previous financial crisis and its effects on entrepreneurship. Then, the manuscript means to disentangle how these shocks will impinge on the different stages and motives within the entrepreneurial process.FindingsThis analysis reveals that the consequences of the pandemic for entrepreneurship will be generally damaging, but they may not be so tremendously negative as originally thought. We could initially expect a broad downturn in entrepreneurial activity. Soon after that, however, necessity entrepreneurship is likely to boom. At the same time, but to a lesser extent, high-potential entrepreneurial activity could also be fostered, provided the recovery is quick and there is sufficient support from the environment and institutions.Originality/valueThis is probably one of the first academic reflections on the likely effects of the Covid-19 pandemic on entrepreneurship. It specifically addresses the role of institutions and how they may differently affect necessity and opportunity entrepreneurship. It also suggests interesting related research areas and some basic recommendations on how to help entrepreneurs overcome it.
An econophysics approach to forecast bulk shipbuilding orderbook: an application of Newton’s law of gravitation

Purpose Bulk shipping mostly facilitates the smooth flow of raw materials around the globe. Regardless, forecasting a bulk shipbuilding orderbook is a seldom researched domain in the academic arena. This study aims to pioneer an econophysics approach coupled with an autoregressive data analysis technique for bulk shipbuilding order forecasting. Design/methodology/approach By offering an innovative forecasting method, this study provides a comprehensive but straightforward econophysics approach to forecast new shipbuilding order of bulk carrier. The model has been evaluated through autoregressive integrated moving average analysis, and the outcome indicates a relatively stable good fit. Findings The outcomes of the econophysics model indicate a relatively stable good fit. Although relevant maritime data and its quality need to be improved, the flexibility in refining the predictive variables ensure the robustness of this econophysics-based forecasting model. Originality/value By offering an innovative forecasting method, this study provides a comprehensive but straightforward econophysics approach to forecast new shipbuilding order of bulk carrier. The research result helps shipping investors make decision in a capital-intensive and uncertainty-prone environment.