Miracle-dz/UniFAR-FTUs huggingface dataset:
Adoption and De Facto Implementation of FV Accounting in China

This study examines the extent of fair value accounting (FVA) adoption in China’s thirty-eight new Enterprise Accounting Standards (EASs) in 2006, effective from 2007 and its implementation in practice by China’s listed firms. Among the thirty-eight EASs, more than twenty-three standards require or permit FVA for initial measurement, subsequent measurement, and impairment recognition, and disclosures. However, there are four different forms of adoption across standards: mandatory, partially mandatory, conditionally mandatory, and voluntary. Further, this study empirically investigates the implementation of FVA in practice using hand-collected data on fair value (FV) measurement and disclosure from the annual reports of twenty-seven financial and 120 non-financial firms for the period of 2007 to 2011. We find that (1) the sample firms complied well with the mandatory or partially mandatory requirements of EASs to use FV in the measurement of assets and liabilities, but the quality of their FV information disclosure in the notes to financial statements was very low; (2) they were less likely to recognize impairment losses on intangible assets or goodwill than on fixed assets; (3) they were less likely to engage in transactions with conditionally mandatory requirements of FV adoption and if they had such transactions, they did not prefer FV measurement; and (4) few sample firms (especially non-financial firms) preferred the FV model for 1 This chapter is based on the project Fair Value Accounting in China led by Jason Xiao, sponsored by the ICAEW Charitable Trusts (project number: 5-444). The authors, all of whom are members of the project team, would like to thank ICAEW Charitable Trusts for financial support. Guoqiang Hu and Jason Xiao also acknowledge financial support from the National Natural Science Foundation of China (71502122). 2 subsequent measurement of investment property, and the quality of the adopters’ FV information disclosure was low. In addition, the sample firms tended to use external asset appraisers to estimate the FV of non-financial assets or liabilities. In contrast, most firms used quoted prices of identical assets or liabilities in the active markets or the appraisal value from asset appraisers as the FV of financial assets or liabilities. Finally, we find that the impact of FVA implementation in FI on financial statements was more significant for sample financial firms than that for sample non-financial firms during 2007 to 2011. These results enhance our understanding of de facto FVA implementation in an emerging economy and have important policy implications for standards-setters and regulators of listed firms.
Fuzzy Entropy Image Segmentation Based on a Modified Backtracking Search Optimization Algorithm

In this paper, a multilevel thresholding algorithm based on backtracking search optimization algorithm (BSA) is introduced. The simple structure of BSA which is effective and fast enables it to easily adapt to threshold selection problem. To enhance the local search ability of BSA, a classical differential evolution (DE) algorithm and an improved BGA (IBGA) mutation are used to work with BSA. The modified algorithm evaluates the quality of the thresholds under the fitness function which is generated using fuzzy entropy method. The threshold combination with the best fitness value is the optimal solution to the multilevel segmentation task. Experimental results demonstrate the effectiveness of the proposed method. Besides, the proposed method is employed to segment magnetic resonance images of brain and the segmentation results also indicates the capability of the new approach. Keywords—multilevel thresholding; backtracking search optimization algorithm; differential evolution algorithm; fuzzy entropy; magnetic resonance image
EARLY VERSUS LATE POSTPARTUM TREATMENT OF CLINICAL ENDOMETRITIS IN DAIRY COWS USING A COMBINATION OF SYSTEMIC ADMINISTRATIONS OF CEFTIOFUR WITH PROSTAGLANDIN F 2 Α

The aim of this study was to test treatment of clinical endometritis in the early postpartum (PP; group A; 5-10 day after calving) and late PP (group B; 30-35 day PP) using systemic administrations of ceftiofur with two injections of PGF2α at intervals of 8 h. Examination of vaginal discharge, determination of plasma progesterone (P4), measurement of acute phase proteins (APP), histological examination of uterine biopsies and fertility parameter data were used for evaluation of treatment success. No significant differences in improvement of vaginal discharge, the start of ovarian activity, the length of the first luteal phase measured by P4, or in the time-trends of APP and presence of subclinical endometritis on days 43-45 PP, based on histological examination, were detected. Fertility parameters of group A were better than in group B. However, this difference was not significant, possibly because of the small experimental groups.
Validation of a spatial speech-in-speech test that takes signal-to-noise ratio ( SNR ) confounds into account

This study demonstrates how a modest and therefore socially acceptable head orientation away from a speaker can provide a significant benefit in understanding speech in noise. The single steady-noise masker situation studied here enables analysis of the fundamental benefit of combining optimum positioning in a room with optimum head orientation, without compromising lip-reading. With the bulk of the noise coming from the side or the rear of the listener, a head orientation of 30 deg is shown to provide a SpIN benefit between 2 and 5 dB for cochlear-implant users without disrupting lip reading. This is a welcome, potentially significant improvement in their challenging speech-in-noise listening situation. Although testing in more reverberant environments and with multiple talker interferers would more realistically mimic a social situation such as a restaurant, this simpler approach demonstrates fundamental benefits. This study also demonstrates how quickly (within minutes after guidance is provided) CI users can learn to reap the benefits a head-orientation strategy can provide. This shows how easily CIs could benefit from simple training. In that, this study has an immediate translational application.
PATTERN AND EXPLANATORY FACTORS FOR MEDICATION ADHERENCE AMONG PATIENTS WITH HYPERTENSION , DIABETES MELLITUS AND THEIR COMORBIDITY IN A NORTH CENTRAL STATE OF NIGERIA

Introduction: Hypertension and diabetes are the two most common non-communicable diseases seen in outpatient clinics in Sub-Saharan Africa. Promoting medication adherence is a major clinical hurdle to be crossed in reducing the premature morbidity and mortality associated with these diseases. This study explored factors that predict medication adherence among hypertensive and diabetic patients in Ilorin, Nigeria. Methods: This cross-sectional study was carried out among hypertensive and diabetic patients in outpatient clinics of a teaching hospital in Ilorin, Nigeria. Data was collected from 1,203 patients using a validated Morisky 8-item medication adherence questionnaire. Multivariate ordinal logistic regression was used to model the medication adherence explanatory factors with SPSS version 22. Result: Less than half (43.3%) of the patients were highly adherent to their medication. The relative proportion for high adherence was 42.7%, 35.6% and 49.2% for hypertension, diabetes and both diseases respectively. The odds of medication adherence improving from either low to medium level or from medium to high level was explained by; age, symptoms count, absence of disease complication and absence of drug side effect among the patients. Blood pressure, gender and disease duration did not explain medication adherence among hypertensive and diabetic patients. International Journal of Public Health and Clinical Sciences e-ISSN : 2289-7577. Vol. 4:No. 4 July/August 2017 Bolarinwa O.A, et al. 127 IJPHCS Open Access: e-Journal Conclusion: It is concluded that the discomfort experienced due to the disease condition and the medication regimen are important explanatory factors for patient’s medication adherence in the study setting. This study recommends strategies to reduce multiple drug combinations and promote medication adherence counselling and education among patients.
on Nanoemulsions and Nanostructured lipid carriers

Lipid nanoparticles, including nanoemulsions (NEs) and nanostructured lipid carriers (NLCs) are colloidal carriers with a lipid matrix that is solid at body temperature. These colloidal carriers have attracted increasing interest for their use in therapeutic and cosmetic applications. The performance of lipid nanoparticle formulations is greatly influenced by their composition and structure. Lipid nanoparticles are generally composed of lipids, surfactants and co-surfactants. The lipid materials used in the production of lipid nanoparticles are usually solid at room temperature. Being well-tolerated in physiological conditions, lipid nanoparticles are typically biocompatible. Liquid lipids, or oils, are specifically used for production of NLCs. In most cases, lipid nanoparticles are produced as dispersions and surface-tailored with surfactants to improve dispersion stability. It was shown that NLCs reveal some advantages for drug therapy over conventional carriers, including increased solubility, the ability to enhance storage stability, improved permeability and bioavailability, reduced adverse effect, prolonged half-life, and tissue-targeted delivery.
Genetic algorithm for mapping epistasis in controlled crosses

The identification of epistasis or interactions among genes plays an important step for understanding the genetic regulatory network of complex diseases. When there are more than one genetic locus influencing the phenotype, interaction effects among loci are probably involved. Nevertheless, despite of the advances in genetic mapping studies the analytical detection of epistasis is still considered a challenge. In this work, we apply the genetic algorithm (GA) jointly with different criteria for model selection to search for molecular markers associated with multiple QTL ́s (Quantitative Trait Loci) and their interaction effects GA represents a more efficient alternative for searching high dimensional spaces and it is less affected to the general problem of identification of epistatic genes. We use simulation studies to compare the performance of GA with the classic search procedures, exhaustive and conditional, under different configurations. Finally, we analyze data from a F2 rats design under the three proposed search procedures, and we are able to identify two QTL ́s with epistatic effect on systolic blood pressure, located in chromosomes 5 and 9 of the rat genome using GA search.
Coordination of China ’ s Yangtze River Delta

Science and technology innovation policies have been considered as effective policy tools in promoting regional innovation. This paper used content analysis method to analyze 321 pieces of science and technology policies published from 2006 to 2018. Structures of the policy social networks had been analyzed and discussed, and the main points and emphasis of the science and technology policy system of China’s Yangtze River Delta region had been revealed. Results indicated that Shanghai, Jiangsu, Zhejiang and Anhui’s science and technology policy system structures were relatively consistent, while the development paths were different, and the content of industrial policy of four provinces had a serious homogenization problem.
Fast stellar mesh simplification

This paper introduces Stellar Simplification, a fast implementation of the Four–Face Cluster algorithm. In our version of this mesh simplification scheme, we adopt a probabilistic heuristic that substitutes the priority queue of the original algorithm. This made our version, in average, 40% faster. In our implementation, we adopt a very concise data structure which uses only two arrays of integers to represent the surface topology. We also introduce a new scheme to encode and decode the hierarchy of meshes generated by the simplification algorithm. This scheme can be used for progressive transmission and compression of meshes.
Anthropometric profile of the Brazilian National Canoeing Team

[1] Gobbo, L.A. , Papst, R.R. , Carvalho, F.O. , Souza, C.F. , Cuattrin, S.A. e Cyrino, E.S. Perfil antropométrico da seleção brasileira de canoagem, Rev. Bras. Ciên. e Mov. 10 (1): 07-12, 2002. O objetivo do presente estudo foi verificar o perfil antropométrico de atletas da seleção brasileira de canoagem masculina e feminina. Participaram do estudo 15 atletas, sendo 11 homens e 4 mulheres (18,7 ± 2,5 anos), em fase de treinamento pré-competitivo. Foram mensurados peso corporal, estatura, perímetros, dobras cutâneas e diâmetros ósseos. A partir dessas medidas foram calculados o IMC, a composição corporal e o somatótipo. Diferenças significantes entre os sexos foram encontradas na composição corporal, apresentando os atletas masculinos maior massa corporal magra e menor gordura corporal relativa (p<0,01). Um comportamento mais homogêneo entre as dobras cutâneas foi observado no sexo masculino, contudo os pontos de maior e menor acúmulos adiposos foram semelhantes em ambos os sexos (coxa e bíceps, respectivamente). Embora o componente mesomorfo tenha sido predominante tanto no sexo masculino quanto no feminino, os homens foram classificados como mesomorfos balanceados e as mulheres como mesoendomorfas.
Employee Retention in the Pharmaceutical Companies : Case of Lebanon 1

Pharmaceutical firms all over the globe have aggressively embarked on research and development of new medicines whose ultimate aim is to eradicate well known chronic diseases, and relieve humans’ suffering. Parallel to the aforementioned process, firms are seeking to support their human capitalwho is the driver ofinnovation, taking into consideration factors like employees’ satisfaction, working conditions, organizational support, respect, and continuous development, which, among other factors, are considered determinants of behavioral intention that propels employees working at the pharmaceutical companies to stay. However, although pharmaceutical companies have worked hard on the retention of their human capital, which is considered a core competency in their declared endeavors, turnover rates are rising. This paper aims at exploring and assessing the different factors which are considered influential in retaining of employees working at Lebanese pharmaceutical companies.This research is exploratory and explanatory in nature; it usesquantitative analysis basedon data gathered bya survey questionnaire administered to 204 employees who have experienced success or failure of being retained at their organizations in Lebanon. Resultant empirically researched retention modelempowers the Lebanese pharmaceutical firms’ current business models, and providesthem with a basis for best successful practicesto be implemented.
igh low-temperature CO oxidation activity of platinum oxide repared by magnetron sputtering

CO oxidation on platinum oxide deposited by magnetron sputtering on flat (Si) and highly porous (multiwalled carbon nanotubes, MWCNT) substrates were examined using X-ray photoelectron spectroscopy, scanning tunneling microscopy, temperature-programmed desorption and temperature-programmed reaction in both UHV and ambient pressure conditions. Platinum in the freshly deposited thin film is present entirely in the 4+ oxidation state. The intrinsic CO oxidation capability of such catalyst proved to be significantly higher under approx. 480 K than that of pure platinum, presumably due to the inter-
Determinants of Financial Audit in Small and Medium Enterprises In Kenya A Survey Of Audit Firms In Mombasa

The purpose of this study is to find out the determinants of financial audit in small and Medium Enterprises. Specific objectives of the study are; to examine whether internal control system affects audit performance in SMEs; to determine the effects of audit evidence on audit performance in SMEs; to determine whether compliance with accounting standards affects audit performance in SMEs. There are four audit theories according to [1]. They include: Policeman’s theory, lending credibility theory, theory of inspired confidence and agency theory. The problem with the Kenyan SME setting is that SMEs in Kenya rarely use the services of a qualified accountant. This is demonstrated by the [2] who argued that their results showed that book keeping practice of the SMEs in Kisii Municipality is not adequate and this may negatively affect the financial performance. [3]Also found that small business failure inevitably showed poor or careless financial management.In this research, the researcher collected primary data through questionnaires and secondary data was collected from internal records. The Researcher used descriptive design in collecting the data from respondents. The target population was from Auditing Firms in Mombasa, while the study population will concentrate on Accounting and Auditing Staffs in their Audit Firms. The total population of the study was sixty five (65). From the target population of 65, a sample size of fifty six (56) respondents was undertaken. The researcher used simple stratified sampling procedure based on employees of Audit firms, whom were classified in Accounting and Auditing department. Presentation of quantitative data will be performed using Statistical Package for Social Science (SPSS Version 17) and the information generated will be presented in form of Tables, Pie-charts and Bar graphs only where it provides successful interpretation of the findings. Descriptive data will be provided in form of explanatory notes. The research study established that internal control systems, audit evidence and compliance with accounting standards. There is need to evaluate company’s internal control systems as factor determining financial audit in SMEs; to implement best practices to help companies to manage their books of accounts; develop accounting policy focusing on the achievement of the minimum risk of users of information to enhance credibility.
Financial deepening and innovation : The role of political institutions q

This study investigates the effects of financial deepening on innovation for various democratic levels of political institutions using panel data from 74 countries spanning 1970–2010. Our results show that banking market deepening is associated with increased innovation only when political institutions are sufficiently democratic. In contrast, the enhancing effect of stock market deepening on innovation requires a lower level of political democracy. Further, we find that increasing the state’s openness and competitiveness in the executive recruitment of leaders is the main channel through which political democratization promotes the role of banking and stock markets for financing innovation. Our results are robust to the use of the instrumental variable approach; alternative measures for financial deepening, democracy and innovation input; long-differenced variables; and alternative specifications. 2018 Elsevier Ltd. All rights reserved.
An Unequal Clustering Algorithm with Load Balance for Wireless Sensor Networks

Good clustering algorithm can effectively reduce the energy consumption of a wireless sensor network (WSN). The random in clustering will reduce the performance of clustering algorithm. Aiming at this problem, this paper proposes an unequal clustering algorithm with load balance (UCLB) for WSN. UCLB is a multi-hop algorithm and divides the nodes into clusters of different sizes. Considering the two objectives of load balancing and reducing energy consumption, UCLB elects cluster heads according to a cost parameter that is calculated by the number of around nodes and the distances to these nodes. UCLB preferentially select the node with moderate distances to the elected cluster heads as cluster head to distribute cluster heads evenly in networks. Simulation results show that the algorithm can effectively reduce the network energy consumption and prolong the network lifetime. Keywords—wireless sensor networks; energy efficiency; clustering; load balancing; network lifetime
A STEP-BY-STEP GUIDE TO LINGUISTIC STUDIES IN PHONOLOGICAL THEORIES

Fonologia, fonologias: uma introdução (2017) [Phonology, Phonologies: An Introduction, edited by Dermeval da Hora and Carmen Lúcia Matzenauer, comprises studies on Phonological Theories. The work is dedicated to Gisela Collischonn (in memoriam), admirable phonologist, who so prematurely left us. In the Introduction the editors promise to take the reader to the “world of sounds”, understood both as the substance of human languages as well as a unit of their respective grammar. The eleven chapters that make up the book are structured around six questions1:
Rancang Bangun Bandpass Filter untuk aplikasi Long Term Evolution (LTE) Frekuensi 1,8 GHz

Filter is a device to pass a particular frequency by passing wanted frequency and reduce unwanted frequencies. The frequency that used is depend on the applications used. Based on the frequency regions that are passed, the filter is divideed into several type: Lowpass Filter (LPF), Bandpass Filter (BPF), Highpass Filter (HPF), and Bandstop Filter (BSF). This script was aimed to realized Bandpass Filter (BPF) at frequency 1,8 GHz for long term evolution (LTE). The filter is a hairpin filter, which is one method of designing a distributed element filter with λg/2 length of resonators that is parallel coupled and have resonators topology as ‘U’ shape. Realization of this filters was using microstrip with FR4-Epoxy material as a transmission channel. The information filter performance was measured by using network analyzer. In this BPF designing and realizing, some of the parameters measured are frequency respone, bandwidth, insertion loss, return loss, Voltage Standing Wave Ratio (VSWR). The result of BPF characteristics measurements are: center frequency at 1,8 GHz with 360 MHz bandwidth, insertion loss 8,4 dB, return loss 11,42 dB, VSWR 1,14.
Grid Connected Single-Phase PV inverter with Novel Control Strategy of Suppressing DC Current Injection to the Grid

PV inverters without the isolation transformer become more attractive due to higher efficiency and lower weight. However, it may exist DC offset current problem and is critical to the power system. In this paper a novel control strategy of suppressing DC current injection to the grid for PV inverters is investigated. It is based on the idea of accurately sensing the DC offset voltage of PV inverter output. Since DC component of the inverter output can be eliminated, DC injection to the grid can be effectively suppressed. Finally the control scheme is verified by
障害物検出,車載カメラ,差分, ITS Detection of General Obstacles on the Road by Subtraction with Past In-Vehicle Camera Images

Recently, research and commercialization of driving support technology is an active topic. In light of the above background, we focus on a technique to detect forward obstacles from in-vehicle camera images. Most existing techniques detect obstacles that could be expected beforehand, such as a pedestrian or a car. However, there could also exist various unexpected obstacles on the road. Therefore, it is necessary to detect general obstacles. Hence, this paper proposes a method for detecting general forward obstacles on the road by subtraction between present and past in-vehicle camera images. The proposed method first absorbs the gap of the road-surface regions due to the differences of the running speed and the running position in the lane, and determines the correspondence of the road-surface regions between the present and the past in-vehicle camera images. Then, the proposed method detects obstacles by subtracting the corresponding road-surface regions. Experiments were conducted using actual in-vehicle camera images. The results show that the proposed method could detect obstacles on the road accurately by subtracting the present and past in-vehicle camera images. Moreover, it was confirmed that the distances to the detected obstacles were large enough to avoid the obstacles while a vehicle runs at a standard velocity in an urban area.