Miracle-dz/UniFAR-FTUs huggingface dataset:
Strategic management accounting in the public sector context: the case of the Swedish Transport Administration

PurposeThe objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a study of SMA work in a public sector agency (PSA), the Swedish Transport Administration (STA). The paper elaborates on the formation of the agency's strategies and the challenges the agency's SMA work had to deal with, and focuses its analysis on the interplay between SMA and the characteristics of the public sector as well as how it is constitutive of strategy.Design/methodology/approachThe empirical material was gathered between 2013 and 2015 and consists of documents that include the STA's appropriation, mandate, strategic and operational plans, and balanced scorecard, as well as interviews with 35 civil servants at various levels of the STA.FindingsThe study finds that, depending on the performances of PSAs in their specific environment and the influences from the environment's constituents, SMA may function as an instrument that makes or breaks strategies. The characteristics of the public sector context may therefore affect SMA, and by extension, strategy, in several ways. First, the present case shows that the inherent reduction that the focus of SMA techniques entails, and their inability to deal with the complexity of a PSA's context, places them at constant risk of becoming strategically irrelevant in the eyes of knowledgeable local managers in a PSA. Second, interventions from the government may override a PSA's SMA and in effect make a PSA's strategic focus ambiguous. Third, outside monitoring performed by such actors as the National Audit Office and the mass media may influence a PSA's SMA work both directly and indirectly when the agency and the government are responsive to the agenda set by such scrutiny.Originality/valueThe paper broadens the scope of earlier SMA research in the public sector by including the specific characteristics of the public sector in the analysis and how accounting techniques may come to compete for strategic placement as they are propelled from within and from without the organization.
Article Review on Vectran-Super Fiber from Thermotropic Crystals of Rigid-Rod Polymer

According to the economic and environmental perspective, multifilament Vectran, yarn spun from liquid crystal polymer, is important because of its quite simple processing during spinning in a wide range of injection moulding, extrusion moulding, and melt spinning. Vectran fiber is an aromatic polyester spun from a liquid crystal polymer in a melt extrusion process. This process orients the molecules along the fiber axis, resulting in a high tenacity fiber, and Vectran melts at 330°C. Heat treatment can improve and vary the tensile strength of Vectran fiber. On average, tensile strength for Vectran is 26 grams/denier (grouped as a high tenacity grade) and the strength of the fiber is maintained after several flexing and bending actions. Abrasion resistance of Vectran is even higher than a similarly sized aramid yarn. In addition, the original dimensions are maintained under variance of temperature with negligible creep and shrinkage. Vectran fiber, characterized by its golden color, high strength and modulus, thermal stability at high temperatures, low creep, and good chemical stability, can be used in many various industries starting from ropes and cables to profound sea survey and military products.
Free Fallin’? The decline in evidence-based decision-making by Canada’s protected areas managers

The conservation of biodiversity requires various forms of evidence to ensure effective outcomes. In this study, we provide an updated assessment of the state of evidence-based decision-making in Canada’s protected areas organizations by examining practitioner perceptions of: ( i) the value and use of various forms of evidence, ( ii) the availability of evidence to support decisions, and ( iii) the extent to which various institutional and behavioural barriers influence the use of evidence. Our results compare national surveys conducted in 2019 and 2013, revealing a significant and concerning decline in the use of all forms of evidence. We found significant declines in the use of peer-reviewed literature, local knowledge, and Indigenous knowledge. Our results correspondingly demonstrate a host of systemic barriers to the effective use of evidence, including a lack of trust, how to deal with uncertainty, and limited training. These challenges persist at a time when the quantity of information is greater than ever, and recognition of the value of Indigenous knowledge is relatively high (and increasing). Leadership is required to cultivate more relevant evidence, to embed scientists and Indigenous Knowledge-Holders in conservation organizations, to (re)establishing knowledge sharing forums, and to establish accountability and reporting measures to support efforts aimed at effectively achieving Canada’s biodiversity conservation goals.
Comparison of Tungsten and Molybdenum Carbide Catalysts for the Hydrodeoxygenation of Oleic Acid

Group 6 (W, Mo) metal carbide catalysts are promising alternatives to hydrodesulfurization (NiMo, CoMo) catalysts and group 10 (Pd) type catalysts in the deoxygenation of vegetable fats/oils. Herein, we report a comparison of carbon nanofiber-supported W2C and Mo2C catalysts on activity, selectivity, and stability for the hydrodeoxygenation of oleic acid to evaluate the catalytic potential for the upgrading of fat/oil feeds. W2C/CNF was more selective toward olefins, whereas Mo2C/CNF was more selective toward paraffins. This was related to the hydrogenation activities of the respective metal carbides. Mo2C/CNF showed higher activity and stability compared with W2C/CNF.
A Novel Architecture for 10-bit 40MSPS Low Power Pipelined ADC using Simultaneous Capacitor and Op-amp Sharing Technique

This work presents a low power 10-bit 40 MSPS Pipelined ADC with 1.8V supply voltage in a 180nm silicon based CMOS process. Simultaneous capacitor sharing and op-amp sharing technique is used between two successive stages of a Sample-and Hold Ampifier (SHA) to reduce the power consumption.The memory effect in the proposed ADC is eliminated by a low input capacitance variable gm op-amp. The differential and integral nonlinearity of the converter are within LSB.Simulation results show that the required Signal-Furious-Dynamic range (SFDR) of 70dB, Signal-to -Noise-plus Distortion Ratio (SNDR) of 56.1dB and 9.02 Effective Number of Bits ( ENOB ) has been achieved with a 2MHz, 1-Vp-p,diff input signal while consuming only 7.3mW power from 1.8V supply.
Graphene-Coated Highly Sensitive Photonic Crystal Fiber Surface Plasmon Resonance Sensor for Aqueous Solution: Design and Numerical Analysis

This paper presents the design and analysis of a surface plasmon resonance (SPR) sensor in a photonic crystal fiber (PCF) platform, where graphene is used externally to attain improved sensing performance for an aqueous solution. The performance of the proposed sensor was analyzed using the finite element method-based simulation tool COMSOL Multiphysics. According to the simulation results, the proposed sensor exhibits identical linear characteristics as well as a very high figure of merit (FOM) of 2310.11 RIU−1 in the very low detection limit of 10−3. The analysis also reveals the maximum amplitude sensitivity of 14,847.03 RIU−1 and 7351.82 RIU−1 for the x and y polarized modes, respectively, which are high compared to several previously reported configurations. In addition, the average wavelength sensitivity is 2000 nm/RIU which is comparatively high for the analyte refractive index (RI) ranging from 1.331 to 1.339. Hence, it is highly expected that the proposed PCF-based SPR sensor can be a suitable candidate in different sensing applications, especially for aqueous solutions.
Influence of Dangling Chains on Molecular Dynamics of Polyurethanes

The effect of dangling chains on phase-separated microstructure and molecular dynamics for polyurethanes (PUs) was investigated. PUs with different dangling chain lengths and polar groups were prepared through changing the types of diol extender. The molecular dynamics was studied by a combination of dynamic mechanical analysis (DMA) and broadband dielectric relaxation spectroscopy (BDRS). Four relaxations (processes), namely, a secondary relaxation (β), the soft phase segmental relaxation (α), the I process associated with hydrogen bond, and Maxwell–Wagner–Sillars (MWS) interfacial polarization process caused by charge accumulation at hard/soft phase interfaces, were detected. The I process occurred in temperatures lower than that of MWS process but higher than α relaxation in general. The β relaxation remains unaffected with changing dangling chain lengths or polar groups. However, the glass transition temperature (Tg) of the soft phase shifts to lower temperature, and the segmental motion becomes faste.
Treatment outcomes among patients admitted to hospital with antiretroviral and/or antituberculosis drug-induced liver injury.

BACKGROUND South Africa (SA) has among the highest rates of HIV and tuberculosis (TB) in the world. Antituberculosis and antiretroviral treatment (ART) can cause drug-induced liver injury (DILI), consequences of which are disease relapse, treatment failure and drug resistance. OBJECTIVES To: (i) determine the demographics of patients with DILI and the proportion of patients on antituberculosis drugs v. antiretroviral therapy or both; (ii) determine the median time to DILI after starting medication, and patterns of clinical presentation; (iii) determine the numbers of patients successfully re-challenged to initial therapy as inpatients; and (iv) determine the in-hospital mortality rate and predictors of all-cause mortality. METHODS This was a retrospective record review of adult patients with DILI admitted to a tertiary hospital in Johannesburg, SA, between October 2015 and February 2017. Data on drug history, biochemical investigations and relevant imaging were collected. RESULTS The total sample was 129 records: 79 (61.2%) were males, 46 (35.7%) had TB DILI, 29 (22.5%) had ART DILI, and 54 (41.9%) had mixed TB/ART DILI. Only 7.4% (2/27) of those with ART DILI and 30.6% (11/36) with TB DILI were re-challenged to their original regimen by discharge. Patients were followed from admission until the earlier of death (10 with TB DILI, 2 with ART DILI and 9 with mixed DILI) or discharge (after a median (interquartile range) of 14.0 (9 - 23) days). In adjusted analysis, severe DILI at admission predicted all-cause mortality (adjusted hazard ratio 8.58; 95% confidence interval 1.13 - 65.4). CONCLUSIONS This study is one of only a few analyses of hospitalised patients with DILI in SA. Among those with severe DILI, outcomes are poor, the majority cannot tolerate standard regimens, and mortality is high.
Measurement report: Indirect evidence for the controlling influence of acidity on the speciation of iodine in Atlantic aerosols

Abstract. The speciation of iodine and major ion composition were determined in size-fractionated aerosols collected during the AMT21 cruise between Avonmouth, UK and Punta Arenas, Chile in September–November 2011. The proportions of iodine species (iodide, iodate and soluble organic iodine (SOI)) varied markedly between size fractions and with the extent to which the samples were influenced by pollutants. In general, fine mode aerosols (< 1 µm) contained higher proportions of both iodide and SOI, while iodate was the dominant component of coarse (< 1 µm) aerosols. The highest proportions of iodate were observed in aerosols that contained (alkaline) unpolluted seaspray or mineral dust. Fine mode samples with high concentrations of acidic species (e.g. non-seasalt sulfate) contained very little iodate and elevated proportions of iodide and SOI. These results are in agreement with modelling studies that indicate that iodate can be reduced under acidic conditions and that the resulting hypoiodous acid (HOI) can react with organic matter to produce SOI and iodide. Further work that investigates the link between iodine speciation and aerosol pH directly, as well as studies on the formation and decay of organo-iodine compounds under aerosol conditions, will be necessary before the importance of this chemistry in regulating aerosol iodine speciation can be confirmed.
Diagnostic Row Reasoning Method Based on Multiple-Valued Evaluation of Residuals and Elementary Symptoms Sequence

The paper analyses the research problem of conducting diagnostic reasoning for dynamic objects to eliminate the possibility of formulating false diagnoses resulting from different delays of the symptoms related to a particular fault while simultaneously striving to obtain high distinguishability. The research aimed to develop a new diagnostic inference method robust to symptom delays and characterised by high accuracy of generated diagnosis. Known methods ensuring the correctness of inference in the case of symptom delays but at the cost of reducing distinguishability of faults have been characterised. A new inference method was developed, which uses the three-valued residual evaluation and knowledge regarding elementary symptom sequences. A formal description of the diagnosing system and the proposed method are given. The method of obtaining the knowledge about the order of symptoms based on a cause-and-effect graph and was characterised. The method’s effectiveness was presented in simulation studies on the example of diagnosing a set of serially connected tanks. The comparison of the fault distinguishability obtained using the proposed method and other approaches illustrates the new method’s advantages.
Simple Index to Assess the Calibration Quality of Safety Performance Functions Based on Multiple Goodness-of-Fit Metrics

The calibration of safety performance functions (SPFs) is a mechanism included in the Highway Safety Manual (HSM) to adjust SPFs in the HSM for use in intended jurisdictions. Critically, the quality of the calibration procedure must be assessed before using the calibrated SPFs. Multiple resources to aid practitioners in calibrating SPFs have been developed in the years following the publication of the HSM 1st edition. Similarly, the literature suggests multiple ways to assess the goodness-of-fit (GOF) of a calibrated SPF to a data set from a given jurisdiction. This paper uses the calibration results of multiple intersection SPFs to a large Mississippi safety database to examine the relations between multiple GOF metrics. The goal is to develop a sensible single index that leverages the joint information from multiple GOF metrics to assess overall quality of calibration. A factor analysis applied to the calibration results revealed three underlying factors explaining 76% of the variability in the data. From these results, the authors developed an index and performed a sensitivity analysis. The key metrics were found to be, in descending order: the deviation of the cumulative residual (CURE) plot from the 95% confidence area, the mean absolute deviation, the modified R-squared, and the value of the calibration factor. This paper also presents comparisons between the index and alternative scoring strategies, as well as an effort to verify the results using synthetic data. The developed index is recommended to comprehensively assess the quality of the calibrated intersection SPFs.
Twenty-four-hour serum creatinine variation is associated with poor outcome in the novel coronavirus disease 2019 (COVID-19) patients

Background The prognostic value of within-day sCr variation serum creatinine variation is unknown in the setting of the novel coronavirus disease 2019 (COVID-19). We evaluated the prognostic significance of 24-hour serum creatinine variation in COVID-19 patients. Methods A monocentric retrospective analysis was conducted in COVID-19 patients not admitted to the intensive care unit. Three groups were subdivided based on 24 hours serum creatinine variation from admission. In the stable kidney function group, 24-hour serum creatinine variation ranged from +0.05 to –0.05 mg/dL; in the decreased kidney function group, 24-hour serum creatinine variation was >0.05 mg/dL; in the improved kidney function group, 24-hour serum creatinine variation was <–0.05 mg/dL. Results The study population included 224 patients with a median age of 66.5 years and a predominance of males (72.3%). Within 24 hours of admission, renal function remained stable in 37.1% of the subjects, whereas it displayed improved and deteriorated patterns in 45.5% and 17.4%, respectively. Patients with decreased kidney function were older and had more severe COVID-19 symptoms than patients with stable or improved kidney function. About half of patients with decreased kidney function developed an episode of acute kidney injury (AKI) during hospitalization. Decreased kidney function was significantly associated with AKI during hospitalization (hazard ratio [HR], 4.6; 95% confidence interval [CI], 1.9–10.8; p < 0.001) and was an independent risk factor for 30-day in-hospital mortality (HR, 5.5; 95% CI, 1.1–28; p = 0.037). Conclusion COVID-19 patients with decreased kidney function within 24 hours of admission were at high risk of AKI and 30-day in-hospital mortality.
Intercomparison of thermal–optical carbon measurements by Sunset and Desert Research Institute (DRI) analyzers using the IMPROVE_A protocol

Abstract. Thermal–optical analysis (TOA) is a class of methods widely used for determining organic carbon (OC) and elemental carbon (EC) in atmospheric aerosols collected on filters. Results from TOA vary not only with differences in operating protocols for the analysis, but also with details of the instrumentation with which a given protocol is carried out. Three models of TOA carbon analyzers have been used for the IMPROVE_A protocol in the past decade within the Chemical Speciation Network (CSN). This study presents results from intercomparisons of these three analyzer models using two sets of CSN quartz filter samples, all analyzed using the IMPROVE_A protocol with reflectance charring correction. One comparison was between the Sunset model 5L (Sunset) analyzers and the Desert Research Institute (DRI) model 2015 (DRI-2015) analyzers using 4073 CSN samples collected in 2017. The other comparison was between the Sunset and the DRI model 2001 (DRI-2001) analyzers using 303 CSN samples collected in 2007. Both comparisons showed a high degree of inter-model consistency in total carbon (TC) and the major carbon fractions, OC and EC, with a mean bias within 5 % for TC and OC and within 12 % for EC. Relatively larger and diverse inter-model discrepancies (mean biases of 5 % –140 % ) were found for thermal subfractions of OC and EC (i.e., OC1–OC4 and EC1–EC3), with better agreement observed for subfractions with higher mass loadings and smaller within-model uncertainties. Optical charring correction proved critical in bringing OC and EC measurements by different TOA analyzer models into agreement. Appreciable inter-model differences in EC between Sunset and DRI-2015 (mean bias ±SD of 21.7 %±12.2 % ) remained for ∼5 % of the 2017 CSN samples; examination of these analysis thermograms revealed that the optical measurement (i.e., filter reflectance and transmittance) saturated in the presence of strong absorbing materials on the filter (e.g., EC), leaving an insufficient dynamic range for the detection of carbon pyrolysis and thus no optical charring correction. Differences in instrument parameters and configuration, possibly related to disagreement in OC and EC subfractions, are also discussed. Our results provide a basis for future studies of uncertainties associated with the TOA analyzer model transition in assessing long-term trends of CSN carbon data. Further investigations using these data are warranted, focusing on the demonstrated inter-model differences in OC and EC subfractions. The within- and inter-model uncertainties are useful for model performance evaluation.
Assessing the equity and effectiveness of PerformanceStat systems

Abstract The PerformanceStat approach to performance management emphasizes leadership involvement, top-down accountability routines, and rapid application of data, a configuration likely to improve measured outcomes in targeted areas but with high risk of adverse effects in non-targeted or neglected areas, such as equity and social justice. We test these hypotheses in examining the impact of CompStat policing on crime reduction, the intended target, and on racial disparities in arrest rates, a neglected consequence. Event-history analysis and semi-parametric controls of 14 years of data for a nationwide sample of U.S. police departments in small- to medium-size cities find that CompStat is associated with some reduction in crime, with variation across crime types and the indication of distinct prior trends for adopters. At the same time, CompStat significantly increases the risk of arrests among blacks, especially juveniles, supporting concerns about the adverse unintended consequences.
Development of expressive language and social skills in children with normal hearing and hearing impairment

Background and Aim: Expressive language is the most basic and widespread means of communication; children with hearing impairments are one of the largest groups of children with speech and language disorders. Therefore, this study compares the relationship between the development of expressive language and social skills in children with cochlear implants (CIs), hearing aid (HA) users and normal Persian-speaking peers aged five to seven years old. Methods: The present study is a cross-sectional comparative study. 45 children in three groups; normal hearing, CIs and HA users were selected by convenience sampling. The child’s communication and social skills were assessed using Matson and children’s communication checklist (CCC) tests. Through the analysis of a descriptive speech sample of language indicators, the mean length of utterancemorpheme (MLU-m), number of different words (NDW) and the percentage of intelligible utterances (PIU) of the child were obtained and examined. ANOVA test was used to compare the groups and Pearson test was used to examine the correlation between variables. Results: The mean score of CCC test, PIU and NDW are significantly different in the three groups. MLU and Matson subtests are not significantly different in three groups. Correlation between variables was different in each group. Conclusion: Communication skills, intelligibility, and lexical diversity are significantly different between normal and hearingimpaired children. MLU and Matson subtests are not significantly different in three groups. The correlation patterns among different subtests of CCC and Matson for children with hearing impairment were different form normal hearing children.
Twisted Silica Microstructured Optical Fiber with Equiangular Spiral Six-Ray Geometry

This work presents fabricated silica microstructured optical fiber with special equiangular spiral six-ray geometry, an outer diameter of 125 µm (that corresponds to conventional commercially available telecommunication optical fibers of ratified ITU-T recommendations), and induced chirality with twisting of 200 revolutions per minute (or e.g., under a drawing speed of 3 m per minute, 66 revolutions per 1 m). We discuss the fabrication of twisted microstructured optical fibers. Some results of tests, performed with pilot samples of designed and manufactured stellar chiral silica microstructured optical fiber, including basic transmission parameters, as well as measurements of near-field laser beam profile and spectral and pulse responses, are represented.