Miracle-dz/UniFAR-FTUs huggingface dataset:
The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research

Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.
EGYOSZLOPOS MAGASRAKTÁRI FELRAKÓGÉPEK VÉGESELEM MODELLEZÉSE FINITE ELEMENT MODELING OF SINGLE-MAST STACKER CRANES

Kivonat: A cikk egyoszlopos magasraktári felrakógépek végeselem modellezési lehetőségeivel foglalkozik. A külső gerjesztő hatások és tömegerők következtében az ilyen berendezések vázszerkezetében nem kívánatos oszloplengések alakulhatnak ki. Ezek a lengések csökkenthetik a berendezés pozícionálási pontosságát és stabilitását, valamint az egész anyagmozgató rendszer ciklusidejének növekedését is okozhatják. A bemutatott okok miatt szükséges ezen lengések részletes vizsgálata. Az elmúlt időszakban számos példa jelent meg a nemzetközi szakirodalmakban magasraktári felrakógépek dinamikai modellezésével kapcsolatban. Jelen cikkben az úgynevezett kétdimenziós gerendaelem (2D BEAM) tömeg –és merevségi mátrixai kerülnek levezetésre. Ennek az elemtípusnak a segítségével egy végeselem modellt állítunk össze egyoszlopos magasraktári felrakógépek dinamikai modellezése céljából. A dinamikai modell állapottér reprezentációja és átviteli függvénye is bemutatásra kerül.
Accelerated thermal and mechanical testing of CSP assemblies

Chip Scale Packages (CSP) are now widely used for many electronic applications including portable and telecommunication products. A test vehicle (TV-1) with eleven package types and pitches was built and tested by the JPL MicrotypeBGA Consortium during 1997 to 1999. Lessons learned by the team were published as a guidelines document for industry use. The finer pitch CSP packages which recently became available were indluded in the next test vehicle of the JPL CSP Consortium.
Genomic response to natural selection within alpine cattle breeds

Moravčíková N. , Simčič M. , Mészáros G. , Sölkner J., Kukučková V. , Vlček M. , Trakovická A. , Kadlečík O. , Kasarda R. (2018): Genomic response to natural selection within alpine cattle breeds. Czech J. Anim. Sci., 63, 136–143. The aim of this study was to analyse the genomic regions that have been target of natural selection with respect to identifying the loci responsible mainly for fitness traits across six alpine cattle breeds. The genome-wide scan for selection signatures was performed using genotyping data from totally 465 animals. After applying data quality control, overall 35 873 single nucleotide polymorphisms were useable for the subsequent analysis. The detection of genomic regions affected by natural selection was carried out using the approach of principal component analysis. The analysis was based on the assumption that markers extremely related to the population structure are also candidates for local adaptation potential of the population. Based on the expected false discovery rate equal to 10% up to 1138 loci were identified as outliers. The strongest signals of selection were found in genomic regions on BTA 1, 2, 3, 6, 9, 11, 13, and 22. Most genes located in the identified regions have been previously associated with immunity system as well as body growth and muscle formation that mainly reflect the pressure of both natural and artificial selection in respect to adaptation of analysed breeds to the local environmental conditions. The results also signalized that those regions represent a correlated selection response in way to maintain the fitness of analysed breeds.
Topography, soil carbon-nitrogen ratio and vegetation in boreal coniferous forests at the landscape level

This thesis was developed with the main objective of assessing the mutual influence of three of the main factors taking part in the ecological processes of the boreal forest: topography and the hydrological fluxes related to it, C/N ratio in the forest soil, and vegetation composition. The interaction between these factors has not been the main focus in any study of this kind before, although in numerous reports these variables and their role in the forests have been assessed. The project was based on the fieldwork carried out in Ovanmyra, a private forested area located a few kilometres north of Rattvik (Dalarna). Soil samples were taken both from the humus layer and mineral soil, in order to analyze their concentrations of C and N. Topography was evaluated through the Topographic Wetness Index (Beven & Kirkby, 1979), which was calculated from a 5 m digital elevation model derived from airborne laser scanning (LIDAR), and vegetation data was obtained from a digital forest database. Finally, other soil properties, such as pH or stoniness were measured in the field to study their relation with the main variables. Laboratory analyses provided information on concentrations and water content. These data were later studied using several statistical tools, such as descriptive statistics and a principal component analysis. The main results showed that positive correlations were found between soil moisture (through the TWI) and C/N ratio, as well as the vegetation (through forest volume) and C/N in the organic layer. Also in the organic horizon, C concentration is positively correlated to some soil attributes, such as depth of the E horizon and humus thickness. As for the negative correlations, the stand volume proved to be higher when moisture in the soil was lower. Stoniness and C/N ratio were negatively correlated, as were pH and the C/N ratio. Some of the relations explained above were weak enough to require further studies in order to achieve definite conclusions, although most of them were considered strong enough to be representative of the mutual relations measured.
Structure-preserving geometric particle-in-cell methods for Vlasov-Maxwell systems

Recent development of structure-preserving geometric particle-in-cell (PIC) algorithms for Vlasov-Maxwell systems is summarized. With the arrival of 100 petaflop and exaflop computing power, it is now possible to carry out direct simulations of multi-scale plasma dynamics based on first-principles. However, standard algorithms currently adopted by the plasma physics community do not possess the long-term accuracy and fidelity required for these large-scale simulations. This is because conventional simulation algorithms are based on numerically solving the underpinning differential (or integro-differential) equations, and the algorithms used in general do not preserve the geometric and physical structures of the systems, such as the local energy-momentum conservation law, the symplectic structure, and the gauge symmetry. As a consequence, numerical errors accumulate coherently with time and long-term simulation results are not reliable. To overcome this difficulty and to harness the power of exascale computers, a new generation of structure-preserving geometric PIC algorithms have been developed. This new generation of algorithms utilizes modern mathematical techniques, such as discrete manifolds, interpolating differential forms, and non-canonical symplectic integrators, to ensure gauge symmetry, space-time symmetry and the conservation of charge, energy-momentum, and the symplectic structure. These highly desired properties are difficult to achieve using the conventional PIC algorithms. In addition to summarizing the recent development and demonstrating practical implementations, several new results are also presented, including a structure-preserving geometric relativistic PIC algorithm, the proof of the correspondence between discrete gauge symmetry and discrete charge conservation law, and a reformulation of the explicit non-canonical symplectic algorithm for the discrete Poisson bracket using the variational approach. Numerical examples are given to verify the advantages of the structure-preserving geometric PIC algorithms in comparison with the conventional PIC methods.
Adsorption of methylene blue from aqueous solutions by pyrolusite ore

In this study, the adsorption of methylene blue dye was examined by using pyrolusite ore as a low-cost alternative adsorbent source. Pyrolusite, which contains mainly MnO2, is a manganese ore. The effects of the initial concentration of dye, contact time, initial pH of solution, adsorbent dosage, stirring speed of solution, and average particle size of adsorbent on the adsorption of methylene blue were studied. It was found that the percentage of the adsorbed dye increased with increasing the amount of pyrolusite. While the initial dye concentration, initial pH, contact time, stirring speed, particle size, and adsorbent dosage were 25 ppm, 6, 90 min, 250 rpm, 63 µm, and 12 g/l, respectively, the efficiency of dye adsorption on pyrolusite ore was 99%. The isotherm and kinetic studies relating to this adsorption process were also made. It was found that the equilibrium data followed the Langmuir isotherm model while the kinetic of process could be described by the pseudo-second order kinetic model.
Modeling and inversion of Scholte waves in shallow water for varying acquisition parameters

On land, surface waves are extensively and successfully used for the determination of Shear velocity profile (MASW). From those, the stiffness of the subsurface within 20-30 m can be derived, useful especially for engineering purposes. This technique can be effectively applied also to shallow marine environments: surface waves ex- cited by air-gun and travelling along the sea-floor (Scholte waves) can recorded by a receivers cable towed behind a ship. Acquisition parameters and the local setting of the marine environment (mainly water depth) have a strong control on the gen- eration and detection of Scholte waves. In this work a finite-difference scheme has been used to model Scholte waves propagation for a simple 1D model, using several acquisition configurations. Based on inversion results and resolution of dispersion plots, the optimal acquisition parameters are derived. Moreover, the best strategy for acquisition in case of a laterally varying topography of the sea floor is defined. Since the strong 1D assumption for the inferring of Vs profile, more complex and laterally inhomogeneous models have then been implemented to test the effect of lateral variation on inversion results.
Comparison of Cloud Response to CO2 Doubling in Two GCMs

The source terms of the cloud condensate tendency equation are analyzed for two general circulation models to clarify the effect of model differences on the non-convective cloud response to CO2 doubling. This analysis investigates the differences in the mechanism of cloud feedback between models, which is considered a major source of uncertainty in climate change projections. The two GCMs, the Hadley Centre model and MIROC, exhibit marked differences in cloud response in the mixed-phase region: cloud in middle to low latitudes decreases in the former and increases in the latter. The source terms indicate that the difference is attributable to the condensation-evaporation response. Discussions on the inter-model variance of cloud feedback may thus be assisted by developing a better understanding and evaluation of condensation-evaporation. The difference in the cloud response is also related to the relative importance of ice sedimentation compared to other microphysical processes: the former tends to increase mixed-phase cloud while the latter tends to decrease the cloud. Physically based modeling of the relevant microphysical processes is thus considered essential for having more confidence in the simulated cloud feedback.
A Viral Product Diffusion Model to Forecast the Market Performance of Products

To investigate the diffusion of products in the market, this paper proposes a viral product diffusion model using an epidemiological approach. This model presents the process of product diffusion through the dynamics of human behaviors. Based on the stability theory of Ordinary Differential Equations, we demonstrate the conditions under which a product in the market persists or dies out eventually. Next, we use Google data to validate the model. Fitting results illustrate that the viral product diffusion model not only depicts the steady growth process of products, but also describes the whole diffusion process during which the products increase at the initial stage and then gradually decrease and sometimes even exhibit multiple peaks. This shows that the viral product diffusion model can be used to forecast the developing tendency of products in the market through early behavior of these products. Moreover, our model also provides useful insights on how to design effective marketing strategies via social contagions.
Automated Information Systems for Evaluation of Social Service in Nigeria

This research developed information systems for evaluation of social services in Nigeria. The system is to be used by social workers in the long term care of children in the motherless babies’ homes. The research has developed a system that evaluates the activities and operation of the motherless babies homes thereby eliminating the problems encountered in the home. The system is capable of detecting the problems with view to modifying the operations and developing a new computerized evaluation system that will be more efficient and accurate. The system will be used to record, store and retrieve a large volume of data. The system developed will reduce duplication of efforts due to inconsistency in activities and time that it takes in search of files when it is required for processing. The system can be used by individual staff to plot their caseload activities and by management in considering problems of resource deployment. The system consists of Assessment Document, Periodic Case Reviews, an Evaluation Chart and Costing information. This study also provides guidance on all stages of the design and implementation of an evaluation system for social services in Nigeria and presents the main options with respect to scope, key research issues and organization. The unique contribution of the study is to solve the problems involved on approaches and operations in the field of social service work. It has been implemented using an internet web-based system that helps in evaluation of various activities and operations of the social service workers in the motherless babies homes, Key words : information systems, social services, social workers, resource deployment, internet web-based system
Providing Security for Virtual Datacentres

This paper provides technique for realising integrity and isolation in virtual systems. This is achieved by supporting a logical cages model, in particular for virtualised datacentres, based on a concept called Trusted Virtual Domains or TVDs. Based on previous work, paper describes a security management framework that helps to realise the abstraction of TVDs by guaranteeing reliable isolation and flow control between domain boundaries. The proposed framework employs networking and storage virtualisation technologies as well as Trusted Computing for policy verification. The main contributions are (1) combining these technologies to realise TVDs and (2) orchestrating them through a management framework that automatically enforces isolation among different zones. In particular, this solution aims at automating the verification, instantiation and deployment of the appropriate security mechanisms and virtualisation technologies based on an input security model, which specifies the required level of isolation and permitted information flows.
Frequency of pornography use is indirectly associated with lower relationship confidence through depression symptoms and physical assault among Chinese young adults

Using data from young adults (N = 224) living in Beijing and Guangzhou, China this study examined the direct association between frequency of pornography use and relationship confidence and indirect associations through depression symptoms and physical assault. Results using structural equation modeling demonstrated that higher frequency of pornography use was indirectly linked with lower relationship confidence via depression symptoms and physical assault. These findings are informed by Social Constructionist Theory (Gergen, 1985), which considers how individuals take what they understand from their culture, exposure to material such as pornography, and other social experiences to develop and make meaning of who they are within their relational context.
Data Reduction Pipeline for the MMT and Magellan Infrared Spectrograph

We describe the new spectroscopic data reduction pipeline for the multi-object MMT/Magellan Infrared Spectrograph. The pipeline is implemented in idl as a stand-alone package and is publicly available in both stable and development versions. We describe novel algorithms for sky subtraction and correction for telluric absorption. We demonstrate that our sky subtraction technique reaches the Poisson limit set by the photon statistics. Our telluric correction uses a hybrid approach by first computing a correction function from an observed stellar spectrum, and then differentially correcting it using a grid of atmosphere transmission models for the target airmass value. The pipeline provides a sufficient level of performance for real time reduction and thus enables data quality control during observations. We reduce an example dataset to demonstrate the high data reduction quality.
Parameter-Based Performance Analysis of Object-Based Image Analysis Using Aerial and Quikbird-2 Images

Opening new possibilities for research, very high resolution (VHR) imagery acquired by recent commercial satellites and aerial systems requires advanced approaches and techniques that can handle large volume of data with high local variance. Delineation of land use/cover information from VHR images is a hot research topic in remote sensing. In recent years, object-based image analysis (OBIA) has become a popular solution for image analysis tasks as it considers shape, texture and content information associated with the image objects. The most important stage of OBIA is the image segmentation process applied prior to classification. Determination of optimal segmentation parameters is of crucial importance for the performance of the selected classifier. In this study, effectiveness and applicability of the segmentation method in relation to its parameters was analysed using two VHR images, an aerial photo and a Quickbird-2 image. Multi-resolution segmentation technique was employed with its optimal parameters of scale, shape and compactness that were defined after an extensive trail process on the data sets. Nearest neighbour classifier was applied on the segmented images, and then the accuracy assessment was applied. Results show that segmentation parameters have a direct effect on the classification accuracy, and low values of scale-shape combinations produce the highest classification accuracies. Also, compactness parameter was found to be having minimal effect on the construction of image objects, hence it can be set to a constant value in image classification.
A Comparison of Oxygen Reduction Reaction (ORR) Performance for Iron-Nitrogen-Carbon (FeNC) Catalysts in Acidic and Alkaline Media

The present study compares the oxygen reduction reaction (ORR) performance for iron-nitrogen coordinated catalysts supported on carbon (FeNC) in acidic and alkaline electrolytes. The ORR activity of the synthesized FeNC materials was found to be significantly lower than state of the art platinum supported on carbon (Pt/C) in acidic medium. On the other hand, similar ORR activity for the two samples was observed in 0.1 M KOH. In addition, FeNC catalysts demonstrated much higher stability in alkaline medium relative to that in acidic electrolyte. These results demonstrate promise of FeNC materials as promising cathode catalysts for anion exchange membrane (AEM) fuel cells.
B2B E-commerce Adoption amongst manufacturing SMEs: An Evidence from Ghana

Electronic commerce (EC) has considerable potential to nurture the growth of small and medium-sized enterprises (SMEs) in developed and developing nations alike. However, e-commerce growth among SMEs in developing countries are still in entry adoption level and not moving beyond this stage. The aim of this study is to examine the factors affecting e-commerce adoption in SMEs in developing countries. A questionnaire survey technique was used to collect the data from a sample of 209 manufacturing SMEs in Ghana. This study uses structural equation modeling to investigate how different factors affects different levels of e-commerce adoption. The key findings revealed that each level of e-commerce adoption was affected by different factors from another level of adoption. Also, relative advantage and intensity of competition have a significant effect on adoption behavior in Ghanaian manufacturing SMEs. Implications of the study, limitations and future research directions are also discussed. Keywords: E-commerce adoption levels, B2B, TOE framework, SMEs, Structural Equation Modeling, Ghana
The circumstellar environment of the YSO TMR-1 and a revisit to the candidate very low-mass object TMR-1C

Context. TMR-1 (IRAS 04361+2547) is a class I proto-stellar source located in the nearby Taurus star-forming region. Its circumstellar environment is characterized by extended dust emission with complex structures and conspicuous filaments. A faint companion, called TMR-1C, located near the proto-star was detected in previous studies, but its nature as a very young substellar object remains inconclusive. Aims. We aim to improve the constraints on the nature of the faint object TMR-1C, and to investigate the process of very low-mass star formation in the TMR-1 system. Methods. Using very sensitive infrared imaging observations of the TMR-1 system and near-infrared spectroscopy, we compile the spectral energy distribution (SED) of TMR-1C over a much wider wavelength range than possible in previous work. We then compare the spectral energy distribution with models of extincted background stars, young sub-stellar objects, and very low-mass stars with circumstellar disk and envelope emission. We also search for additional low-luminosity sources in the immediate environment of the TMR-1 proto-stellar source. Furthermore, we study the surrounding near-infrared dust morphology, and analyse the emission line spectrum of a filamentary structure in the physical context of a bow-shock model. Results. We find that the observed SED of TMR-1C can be reproduced by neither an extincted background star, nor available models for a young extremely low-mass (12 MJ) object. Our near-infrared spectrum allows us to infer an effective temperature 3000 K. We achieve a close fit of TMR-1C’s SED using radiation transfer models of young stellar objects with circumstellar disks, hence propose