Miracle-dz/UniFAR-FTUs huggingface dataset:
IS ACCOUNTING ALCHEMY STILL THE RIGHT MEDICINE FOR FIRM’S EARNINGS AND BOOK VALUE? EVIDENCE FROM SUB-SAHARAN AFRICA

ABSTRACT Purpose: A major thread in accounting literature, which has remained a contentious issue, is how accounting alchemy can be modeled. The paper builds on existing accrual models in proposing an accounting alchemy model and tests if it is still the right medicine for earnings and book value of firms. The accounting alchemy model was based on mechanisms of earnings, book value, earnings before extraordinary items, net profit after tax, cash flow from operations, revenue, and total assets. We modified accrual models on the view that accrual models suggest that incomes/expenses are the most manipulated; contrarily, accounting alchemy proposes that assets are alchemized. Originality/value: This paper proposes a new empirical model of accounting alchemy and practically assesses the validity of the model in Sub-Saharan Africa, where there are no studies. The proposed accounting alchemy model can be used in Asia, Europe, and other parts of the world to see if the study results can be replicated. Design/methodology/approach: Ex post facto design was used, and secondary data were obtained for selected quoted firms in Sub-Saharan Africa comprising Nigeria, South Africa, and Kenya from 2012 to 2016. A sample of 64 firms was selected in the consumer and industrial goods subsector, and data were analyzed via descriptive (mean, standard deviation, correlation) and inferential (regression, fixed, and random effects) statistics. Findings: Findings indicated that earnings and book value are significantly affected by accounting alchemy. This implies that accounting alchemy is not the right medicine for firm’s earnings and book value. The result has practical application for researchers and the regulatory framework of accounting.
Density functional theory study of molecular structure, Electronic properties, UV–Vis spectra on coumarin102.

The various properties of the ground and excited electronic states of coumarins 102 using density functional theory (DFT) and time-dependent density functional theory (TDDFT) was calculated by the B3LYP density functional model with 631G(d,p) basis set by Gaussian 09 W program. Spectral characteristics of coumarin102 have been probed into by methods of experimental UV-visible, and quantum chemistry. The UV spectrum was measured in methanol. The optimized structures, total energies, electronic states (HOMOLUMO), energy gap, ionization potentials, electron affinities, chemical potential, global hardness, softness, global electrophilictity, and dipole moment were measured. We find good agreement between experimental data of UV spectrum and TDDFT excitationenergies.
Molecular Dynamics Study of Transport and Storage of Methane in Kerogen

Studying kerogen structure and its interactions with fluids is important for understanding the mechanisms involved in storage and production of hydrocarbons from shale. In this study, adsorption and transport of methane in a three dimensional type II kerogen model are studied using molecular dynamics simulations. Grand Canonical Monte Carlo (GCMC) simulations are used to simulate the adsorption of methane and NonEquilibrium Molecular Dynamics (NEMD) simulations are employed to simulate transport of methane in the kerogen model. The kerogen model prepared by Ungerer et al. (2014) is used in this study. In order to build a representative solid state model of kerogen, eight kerogen molecules are placed in a periodic cubic cell. Once the initial configuration of kerogen molecules is prepared, constant-temperature constant-volume (NVT) simulations and then constant-temperature constant-pressure (NPT) simulations are performed to obtain the final structure. For the final structure, density values are calculated and compared with the reported density range for kerogen density. Adsorption isotherm, self and transport diffusion coefficients of methane in the final kerogen structure are also calculated. Simulation results for the adsorption isotherm are fairly close to experimental results reported for a Haynesville shale sample. Computed values for self and transport diffusivities decrease as pressure increases and transport diffusion coefficients approach the self-diffusion coefficients.
Towards hydroxamic acid linked zirconium metal–organic frameworks

Solvent-assisted linker exchange (SALE) is performed on the Zr-based metal–organic framework (MOF), UiO-66, to exchange benzene-1,4-dicarboxylate with benzene-1,4-dihydroxamate linkers. Characterization of the material before and after SALE is performed using powder X-ray diffraction (PXRD), scanning electron microscopy (SEM), nitrogen adsorption, diffuse reflectance infrared Fourier transform spectroscopy (DRIFTS) and thermogravimetric analysis (TGA). The stability of the parent and daughter material is evaluated at pH 1 and 12 and the structural integrity evaluated by PXRD, mass balance and porosity measurements.
Determinants of Mechanization in Rice Production in Tanzania：Evidence from Panel Data

Despite the increasing trend of using four-wheeled tractors (TR) and power-tillers (PT) to prepare the land, studies on agricultural mechanization are relatively scant in Sub-Saharan Africa. This study examines the determinants of machinery use by rice-growing households in Tanzania, using a household-level panel data set. We find that farmers who grow rice in areas with high wage rates for hired labor are more likely to use TR. Furthermore, we find that the existence of TR and PT rental markets in the village is positively associated with using them. Improving access to affordable machinery rental services would enhance machinery adoption.
Electronic and magnetic properties of graphene, silicene and germanene with varying vacancy concentration

The experimental realization of two-dimensional materials such as graphene, silicene and germanene has attracted incredible interest ranging from understanding their physical properties to device applications. During the fabrication and processing of these two-dimensional materials, structural defects such as vacancies may be produced. In this work we have systemically investigated the formation energies, electronic and magnetic properties of graphene, silicene and germanene with vacancies in the framework of spin polarized density functional theory. It is found that the magnetic moment of graphene and silicene with vacancies decreases with the increase in the concentration of vacancies. However, germanene remains non-magnetic irrespective of the vacancy concentration. Low-buckled silicene and germanene with vacancies may possess remarkable band gaps, in contrast to planar graphene with vacancies. With the formation of vacancies silicene and germanene demonstrate a transition from semimetal to semiconduct.
Attenuating stress response of extubation in craniotomy: Dexmedetomidine vs magnesium sulphate

Context: Similar to intubation, Extubation is also associated with stressful airway response. Through not of same degree, it needs to be attenuated especially in neurosurgical patients, due to undesired haemodynamic instability. Aims: To compare beneficial effects of dexmedetomidine and magnesium sulphate in terms of quality of extubation and hemodynamic changes during extubation in craniotomy patients. Methods and Material: Sixty patients of ASA grade I and II, 18 -60 years scheduled for craniotomy were randomly allocated in two groups with 30 each. Group D and M received an infusion of dexmedetomidine 0. 5µg/kg and magnesium sulphate 30 mg/kg respectively over ten min at the time of skin closure. HR, SBP and DBP were recorded just before drug administration, 3 and 5 min after drug administration, during extubation and at 3, 5, 10 and 15 minutes after extubation. Extubation quality was rated on five point scale and postoperative sedation on Ramsay sedation scale. Results: Haemodynamic values i.e HR, SBP, DBP and MAP were found to be significantly more acceptable in Group D then in group M ( P< 0.05). Majority of the patients (76.7%) of group D had an extubation quality score of one, whereas it was three in most of patients of group M (50%) ( p< 0.01). Sixty percent of patients in group D had a sedation score of 2 (calm) and 70% of group M had a score of 1 (anxious & agitated) ( p< 0.01). Conclusions: Dexmedetomidine provides a better attenuation of circulatory and airway responses during extubation as compared to magnesium.
Synthesis of B-doped graphene quantum dots as a metal-free electrocatalyst for the oxygen reduction reaction

Boron-doped graphene quantum dots (BGQDs) have been synthesized by a one-step, facile and low temperature method through the hydrothermal treatment of glucose as the precursor in the presence of boric acid. The as-obtained BGQDs possess a high B-doping content up to 4.25% of uniform nm-size. Interestingly, the effect of different types of B–C bond species on the ORR catalytic activity has been investigated to clarify the origin of the electrochemical reduction of O2. Further, the composite of the reduced graphene oxide (rGO) and BGQD (G-BGQDs) was also prepared as a metal-free electrocatalyst for the oxygen reduction reaction (ORR). The G-BGQD composites exhibit a significantly enhanced electrocatalytic activity, including a positive onset potential and a high current density with a one step, four-electron pathway toward the ORR, comparable to the commercial Pt/C catalyst. Among various B–C bond structures in BGQDs, the graphite-like BC3 structure is considered to be an important site for the ORR by improving the electric conductivity and electrocatalytic activity of BGQDs, which is also confirmed by a DFT study. In addition, the G-BGQD composites show an outstanding long-term operational stability and high tolerance to the methanol crossover effect, which are comparable to the commercial Pt/C catalyst. These results demonstrate that the synthesized BGQD, as metal-free catalyst materials, may be inexpensive and efficient electrocatalysts for the replacement of Pt-based catalysts toward the ORR and other electrochemical applications.
Establishment of Sorghum bicolor L. plants under different water regimes

The present study aim to evaluate the effect of water availability on initial growth of sorghum plants, also, identify the tolerance strategy to drought and excess of water. The study was carried out in a greenhouse covered with transparent plastic and shade cloth on the sides that intercept 50% of radiation at the State University of Goiás, Southeast Campus, Ipameri Unit. The Sorghum bicolor seeds were sown in 5 liters pots containing a mix of soil, sand and manure 3:1:1, respectively. The experimental design used was completely randomized, with six treatments and six replications. After 20 days of emergence, the plants was irrigated with water volumes according to 0%, 25%, 50%, 100%, 200% and 400% of daily evapotranspiration. The analysis was carried out 40 days after emergence (DAE). The water restriction limit growth of sorghum plants, however, to tolerate stress, the plants increase the root system and decrease the transpiration through the efficient stomatal control and maintain hydrated to support growth, besides that, decrease the concentration of leaf photosynthetic pigments as a photoprotection mechanism. The excess of water between 100% and 400% of evapotranspiration (ET) did not limit growth of Sorghum bicolor plants, because the high transpiration rate eliminated to atmosphere the excess of water, however, above 230% of ET, the plants showed smooth signs of decreased leaf initiation and water relative content.
Estimating genetic variability among diverse lentil collections through novel multivariate techniques

Lentil is an important food legume throughout the world and Pakistan stands at 18th position with 8,610 tons production from 17,457 hectares. It is rich in protein, carbohydrates, fat, fiber, and minerals that can potentially meet food security and malnutrition issues, particularly in South Asia. Two hundred and twenty lentil genotypes representing Pakistan (178), Syria (14), and the USA (22) including 6 from unknown origins were studied for yield, yield contributing traits, and cooking time (CT). Genotype 6122 (Pakistan) performed the best during both years with seed yield per plant (SY) 68±1.7 g, biological yield per plant (BY) 264±2.8 g, pod size (PS) 0.61±0.01 cm, number of seeds per pod (NSP) 2, cooking time (CT) 11 minutes, with no hard seed (HS). The genotypes 6122 (Pakistan) and 6042 (Syria) produced the highest BY, hence these have the potential to be an efficient source of fodder, particularly during extreme winter months. The genotypes 5698 (Pakistan) and 6015 (USA) were late in maturity during 2018–19 while 24783 and 5561 matured early in 2019. A minimum CT of 10 minutes was taken by the genotypes 6074 and 5745 of Pakistani origin. The lowest CT saves energy, time, and resources, keeps flavor, texture, and improves protein digestibility, hence the genotypes with minimum CT are recommended for developing better lentil cultivars. Pearson correlation matrix revealed significant association among several traits, especially SY with BY, PS, and NSP which suggests their use for the future crop improvement program. The PCA revealed a considerable reduction in components for the selection of suitable genotypes with desired traits that could be utilized for future lentil breeding. Structural Equational Model (SEM) for SY based on covariance studies indicated the perfect relationship among variables. Further, hierarchical cluster analysis establishes four clusters for 2017–18, whereas seven clusters for 2018–19. Cluster 4 of 2017–18 and cluster 5 of 2018–19 exhibited the genotypes with the best performance for most of the traits (SY, BY, PS, NSP, CT, and HS). Based on heritability; HSW, SY, BY, NSP were highly heritable, hence these traits are expected for selecting genotypes with genes of interest and for future lentil cultivars. In conclusion, 10 genotypes (5664, 5687, 6084, 6062, 6122, 6058, 6087, 5689, 6042 and 6074) have been suggested to evaluate under multi-location environments for selection of the best one/s or could be utilized in hybridization in future lentil breeding programs.
Structural biomimetics in soft synthetic composite materials: A proof-of-concept alginate-polyamide soft hierarchical composite

Natural materials often consist of hierarchical architectures, which are extremely efficient in mechanical terms. Whereas the structure-function relationship is well-studied in natural hard materials, soft materials are not getting equal attention, despite their high prevalence in nature. These soft materials are usually constructed as fiber-reinforced composites consisting of diverse structural motifs that result in an overall unique mechanical behavior. In this study, as a proof-of-concept, a soft biomimetic composite was fabricated from a hierarchical electrospun polyamide fiber, reinforcing a hydrogel matrix and creating a simple synthetic analog for natural soft composites. This material system investigates the structure-function relationship between the structure and mechanical function by mimicking different structural motifs. The polyamide-hydrogel composite exhibited large deformations and nonlinear material behavior. Varying degrees of crimping enabled a controlled strain stiffening behavior and engineered transition from matrix-dominated to fiber-dominated behavior. We also observed that the individual nanofibers in our bundles created cross-bridges with the matrix and within the bundle, making the material system more resistant to failure. Our bio-inspired composite demonstrated mechanical behaviors similar to natural soft composites, which can aid in the future design and development of the next generation of soft architectural composites.
First record of Xiphinema hunaniense Wang & Wu, 1992 (Dorylaimida: Longidoridae) associated with tea (Camellia sinensis (L.) Kuntze) in Thanh Hoa, Vietnam

The dagger nematodes, Xiphinema spp. , are migratory root-ectoparasitic nematodes that cause damage to a wide range of wild and cultivated plants over the world. In Vietnam, this nematode group has been studied mainly based on morphological characterizations. During a survey of pathogens associated with tea, a plant with many medicinal and therapeutic potentials, a population of Xiphinema hunaniense was recorded. This study provides the first morphological and molecular characterizations of Xiphinema hunaniense found on Tea in Vietnam. The 28S rDNA, and 18S rDNA phylogenetic trees of the genus Xiphinema are also provided. 18S rDNA sequence of X. hunaniense is also submitted to GenBank for the first time.
A CASE STUDY ON THE USES OF BAND APP AT A SOUTH KOREAN UNIVERSITY

Mobil teknolojilerdeki son gelismeler ve sosyal medyanin yaygin kullanimi, farkli mobil sosyal medya uygulamalarinin egitim ortamlarinda kullanilmasina yol acmistir. Bircok durumda, bu uygulamalarin odagi ogretme / ogrenme sureclerine uyarlanmasi seklinde olmustur. Ne yazik ki, egitim kurumu bunyesinde iletisimin saglamasi veya yonetim sureclerinde destekleyici arac olarak kullanilmasi boyutlari gozardi edilmistir. Bu makale Guney Kore'den “Band” adli bir sosyal medya uygulamasinin bir uygulamasini sunmaktadir. Arastirmaci, Band uygulamasinin ogrenciler, ogretim elemanlari ve yoneticiler arasinda yonetim ve iletisim amaclarina hizmet etmek uzere kullanildigi ozel bir kuruma odaklanmaktadir. Bu calisma Band uygulamasinin iki yillik kullanim istatistiklerini, ogrenci anket sonuclarini (n = 52) ve ogretim elemanlari (n = 5) e-posta gorusmelerini icermektedir. Hem ogretim elemanlarinin hem de ogrencilerin bazi endiseleri olmasina ragmen (bazi iceriklerin kalitesi ve gonderilerin sikligi gibi), Band uygulamasinin kuruma uyarlanmasiyla ilgili genel bulgular fakulteye olumlu katkisini destekleyecek niteliktedir.
Borehole equilibration 2.0 or how to chase tracer pulses in a forested ecosystem

<p>Identifying tree water sources has long been an issue since obtaining samples was labor intensive and lacked high time resolution because of the destructive sampling procedure. It was previously shown that the &#8220;borehole equilibrium method&#8221; (Marshall et al. 2020) allows in situ measurements of xylem sap isotopic composition. While the advantage in using this method is its ability to monitor isotopic composition of xylem continuously and rapidly with immediate data availability, disadvantages are the limited number of trees that can be observed and that the laser has to be present in the field. Here, we propose cheaper and more field-deployable elaboration of the method based on the same principle as to use for tracer pulse-chasing experiments in forested ecosystems. </p><p>We installed boreholes in tree stems and sealed them on both sites using brass fittings with a pierceable chlorobutyl septum. The water vapor inside the sealed borehole was assumed to reach isotopic equilibrium with the liquid water in the xylem due to diffusion within seconds and was sampled using gas-tight syringes. The 20ml sample was then injected in a dry air stream connected to a Picarro L2130-I cavity ring-down absorption spectrometer (CRDAS). Standards of known isotopic composition were injected the same way. The peaks, rather than plateaus, of isotopic ratios measured from these injections were weighted by the water vapor amount, giving results accurate enough to distinguish between xylem water of natural abundance and water enriched in deuterium (average SD for <sup>2</sup>H 5.2&#8240; and <sup>18</sup>O 1.9&#8240; for natural abundance samples). To test this method in the field, we labeled 1m<sup>2</sup> of soil at different soil depths with 15.5 L of water enriched in <sup>2</sup>HHO (&#948;<sup>2</sup>H +220000 &#8240;) in a Scots pine forest in northern Sweden. Trees within a 10m radius from the labeled center were monitored continuously, allowing daily measurements of up to 120 trees for six weeks. Depending on soil depth the uptake dynamics varied over time, with the peaks from the shallowest soil injections&#160; occurring within two weeks, while for the deeper soil layers the contribution to transpiration lagged behind approx. four weeks, likely due to a combination of lower root density and reduced hydraulic conductivity at greater depth. &#160;The strength of the peaks was correlated with distance from the labeled soil patch. </p><p>We were able to show that this method works to chase an artificially enriched water pulse through a natural forested ecosystem. At the same time, this adaptation allows the method to become even cheaper than its precursor as it requires much less tubing and fewer fittings. Lastly, we consider it more field-deployable because it does not require the CRDAS to be in the field. </p>
COMPUTER SIMULATION OF TANK-TREADING AND TUMBLING MOTIONS OF RED BLOOD CELLS UNDER THE INFLUENCE OF THE NATURAL STATE OF AN ELASTIC CELLULAR MEMBRANE

A two-dimensional computer simulation model was proposed for tank-treading and tumbling motions of an elastic biconcave RBC under viscous shear flow. The RBC model consisted of an outer cellular membrane and an inner fluid; the membrane's elastic properties were modeled by springs for stretch/compression and bending to consider the membrane's natural state in a practical manner. Membrane deformation was coupled with incompressible viscous flow of the inner and outer fluids of the RBC using a particle method. The proposed simulation model was capable of reproducing tank-treading and tumbling motions of an RBC along with rotational oscillation, which is the transition between the two motions. In simulations using the same initial RBC shape with different natural states of the RBC membrane, only tank-treading motion was exhibited in the case of a uniform natural state of the membrane, and a nonuniform natural state was necessary to generate the rotational oscillation and tumbling motion.
Improved Structural Rotor Fault Diagnosis Using Multi-Sensor Fuzzy Recurrence Plots and Classifier Fusion

Rotating machinery (RM) fault diagnosis based on artificial intelligence (AI) is an esteemed industrial IoT application and an inevitable constituent of the Industry 4.0 revolution. Notably, the existing research in this area exhibits the following limitations: i) the time-series characterization or system dynamics considerations of vibration input are not strictly followed in the diagnostic procedure, ii) fault-specific component usage is not encouraged in existing decision-making strategies, and iii) single classifier based decision-making commonly compromises in utilizing all features of input data. Structural rotor fault (SRF) is the most vital but least attended defect, which is the root cause of most RM issues. We develop a framework that uses two parallel decision-making strategies, i.e., the convolutional neural network (CNN) with fuzzy recurrence plot (FRP) as input and a long short-term memory (LSTM) network taking distinctive frequency components (DFC) stream as input. Moreover, a DFC-based ranking and image combining scheme is proposed to select the most informative sensor signals from the segmented raw vibration signals and generate a 3D-FRP, and 2D flattened FRP (F-FRP). These multi-sensor FRPs characterize the system dynamics and preserve the time-series properties of the vibration input. The DFC stream simultaneously catered to LSTM facilitates symptom parameters-based decision-making. The parallel decision scores are fused by fuzzy integral (FI) based fusion depending on the confidence of the sources. The model performs exceptionally well over the state-of-the-art methods and achieves around 99.0% accuracy with the Meggitt testbed dataset and the MaFaulDa dataset.