Miracle-dz/UniFAR-FTUs huggingface dataset:
Effects of product diversity and activity-based costing system implementation in Nigerian manufacturing sector

Product diversity facilitates a higher possibility for cost distortion and applies when products consume activity-resources in different proportions. Greater product diversity requires more complex costing systems to capture the variation in resource utilization by different products (Ahmadzadeh, Etemadi, & Pifeh, 2011). Activity-based costing system represents one of the complex costing system innovations. Using a survey research design, this study examines the effects of product diversity on activity-based costing implementation in the Nigerian manufacturing sector. Data were obtained using structured questionnaire administered to 500 Accountants, Cost Accountants, Management Accountants and Financial Managers who are in full-time employment of 24 randomly selected manufacturing firms listed in the Nigerian Stock Exchange. The result of regression analysis revealed that there is a significant relationship between the extent of activity-based costing implementation and product diversity in the Nigerian manufacturing sector. It is recommended that future studies should seek to investigate the influence of other contextual variables such as top management support and competition.
The Eastern Limit of Beringia: Mammoth Remains from Banks and Melville Islands, Northwest Territories

Two mammoth fossils (presumably woolly mammoth, Mammuthus primigenius ) from northwestern Banks and southwestern Melville Islands, Northwest Territories, Canada, have been radiocarbon-dated to the Last Glacial Maximum (LGM), at 21 000 and 22 000 14CYBP, respectively. These fossils not only are the northernmost mammoth records for North America, but also indicate that the Mammoth Steppe and Beringia extended eastward at least to Ballast Brook, Banks Island (74.3? N, 123.1? W), and possibly to the Cape James Ross area of Melville Island (75.7? N, 114.4? W). The specimens, a tibia and a tusk, probably represent woolly mammoths that moved northeastward from the Mackenzie Delta region during the LGM, when worldwide sea level had dropped about 120 m, leaving large tracts of sea bottom exposed off the Beaufort Sea coast and the west coast of Banks Island (then largely clear of glacial ice). Evidently herb tundra rich enough to supply the mammoths’ needs characterized the regional landscape at that time. It is proposed that the term “Beringia” be used in the broad sense where evidence exists for a land connection between Asia and North America, regardless of its cause(s) and its supposed westerly or easterly limits, and that “Beringia” be used in a standard way: followed by its geological age in parentheses. Also, the term “Bering Isthmus” seems preferable to the commonly used “Bering Land Bridge. ”
Lyapunov exponents as predictors of global gait stability : A modelling pproach

To examine the stability of human walking, methods such as local dynamic stability have been adopted from dynamical systems theory. Local dynamic stability is calculated by estimating maximal finite time Lyapunov exponents ( S and L), which quantify how a system responds continuously to very small (i.e. “local”) perturbations. However, it is unknown if, and to what extent, these measures are correlated to global stability, defined operationally as the probability of falling. We studied whether changes in probability of falling of a simple model of human walking (a socalled dynamic walker) could be predicted from maximum finite time Lyapunov exponents. We used an extended version of the simplest walking model with arced feet and a hip spring. This allowed us to change the probability of falling of the model by changing either the foot radius, the slope at which the model walks, the stiffness of the hip spring, or a combination of these factors. ocomotion Results showed that S correlated fairly well with global stability, although this relationship was dependent upon differences in the distance between initial nearest neighbours on the divergence curve. A measure independent of such changes (the log(distance between initially nearest neighbours after 50 samples)) correlated better with global stability, and, more importantly, showed a more consistent relationship across conditions. In contrast, L showed either weak correlations, or correlations opposite to ubt o e use expected, thus casting do Our findings support th
Estimating cougar densities in northeast Oregon using conservation detection dogs

Estimating densities of cougar (Puma concolor) is important for managing cougars and their prey but remains challenging because of cougar's elusive and solitary behavior. To evaluate a non-invasive, genetic capture–recapture method to estimate cougar population size and density, we surveyed a 220-km2 area using conservation detection dogs trained to locate scat over a 4-week sampling period in northeast Oregon. We collected 272 scat samples and conducted DNA analysis on 249 samples from which we determined individual identification from 73 samples that represented 21 cougars (9 males and 12 females). We evaluated 4 models to estimate cougar densities: Huggins closed population capture–recapture (Huggins), CAPWIRE, multiple detections with Poisson (MDP), and spatially explicit capture–recapture (SECR). Population estimates for cougars using our study area were 26 (95% CI = 22–35, 9 males and 17 females) from Huggins models, 24 (95% CI = 21–30, 9 males and 15 females) from CAPWIRE, and 27 (95% CI = 24–42, 9 males and 18 females) from the MDP model. We accounted for the edge effect in density estimates caused by individuals whose home ranges included only a portion of the survey grid by buffering the study area using the mean home range radius of 8 cougars equipped with global positioning system collars on or near the study area. We estimated densities of 4.6 cougars/100 km2 (95% CI = 3.8–8.3) for the Huggins model, 4.8 cougars/100 km2 (95% CI = 4.2–7.8) for the MDP model, 4.2 cougars/100 km2 (95% CI = 3.3–5.3) for the CAPWIRE model, and 5.0 cougars/100 km2 (95% CI = 3.2–7.7) for the SECR model. Our results suggested estimating cougar densities using scat detection dogs could be feasible at a broader scale with less effort than other methods currently being used. © 2014 The Wildlife Society.
Perspective and Promise: a Century of Insect Acoustic Detection and Monitoring

Acoustic devices provide nondestructive, remote, automated detection, and monitoring of hidden insect infestations for pest managers, regulators, and researchers. In recent decades, acoustic devices of various kinds have been marketed for field use, and instrumented sample containers in sound-insulated chambers have been developed for commodity inspection. The efficacy of acoustic devices in detecting cryptic insects, estimating population density, and mapping distributions depends on many factors, including the sensor type and frequency range, the substrate structure, the interface between sensor and substrate, the assessment duration, the size and behavior of the insect, and the distance between the insects and the sensors. Considerable success has been achieved in detecting grain and wood insect pests. Microphones are useful sensors for airborne signals, but vibration sensors interface better with signals produced in solid substrates, such as soil, grain, or fibrous plant structures. Ultrasonic sensors are particularly effective for detecting wood-boring pests because background noise is negligible at > 20 kHz frequencies, and ultrasonic signals attenuate much less rapidly in wood than in air; grain, or soil. Problems in distinguishing sounds produced by target species from other sounds have hindered usage of acoustic devices, but new devices and signal processing methods have greatly increased the reliability of detection. One new method considers spectral and temporal pattern features that prominently appear in insect sounds but not in background noise, and vice versa. As reliability and ease of use increase and costs decrease, acoustic devices have considerable future promise as cryptic insect detection and monitoring tools.
Re-evaluating the Relevance of Vegetation Trimlines in the Canadian Arctic as an Indicator of Little Ice Age Paleoenvironments

The origin of trimlines associated with the so-called “lichen-free” areas in the Canadian Arctic has been attributed both to perennial snowfield expansion during the Little Ice Age (LIA) and to seasonally persistent snow cover in more recent times. Because of the disparate hypotheses (ecological versus paleoclimatic) regarding the formation of these trimlines, their use as a paleoclimatic indicator has been abandoned for more than two decades. We re-examine this debate and the validity of the opposing hypotheses in the light of new regional mapping of trimlines across the Queen Elizabeth Islands (QEI). The ecological hypothesis—insufficient duration of the growing season resulting from seasonally persistent snow cover—fails to account for the poikilohydric nature of lichens and their ability to endure short growing seasons. It cannot adequately explain the existence of sharp trimlines or account for the occurrence of those trimlines on sparsely vegetated carbonate terrain. Furthermore, trimlines outlining the former extent of thin plateau ice caps are accordant with trimlines associated with former perennial snowfields, indicating that these trimlines record snow and ice expansion during the LIA rather than the seasonal persistence of more recent snow cover. We suggest that these features represent an important LIA climate indicator and should therefore be used for paleoclimatic reconstruction.
Risk Price Variation : The Missing Half of the Cross-Section of Expected Returns

The Law of One Price is a bedrock of asset pricing theory and empirics. Yet realworld frictions can violate the Law by generating unequal compensation across assets for the same risk exposures. We develop new methods for cross-sectional asset pricing with unobserved heterogeneity in compensation for risk. We extend k-means clustering to group assets by risk prices and introduce a formal test for whether differences in risk premia across market segments are too large to occur by chance. Using portfolios of US stocks, international stocks, and assets from multiple classes, we find significant evidence of cross-sectional variation in risk prices for all 135 combinations of test assets, factor models, and time periods. Variation in risk prices is as important as variation in risk exposures for explaining the cross-section of expected returns. JEL: G12, G14, C21, C55
Leveraging heterogeneity for neural computation with fading memory in layer 2/3 cortical microcircuits

Complexity and heterogeneity are intrinsic to neurobiological systems, manifest in every process, at every scale, and are inextricably linked to the systems’ emergent collective behaviours and function. However, the majority of studies addressing the dynamics and computational properties of biologically inspired cortical microcircuits tend to assume (often for the sake of analytical tractability) a great degree of homogeneity in both neuronal and synaptic/connectivity parameters. While simplification and reductionism are necessary to understand the brain’s functional principles, disregarding the existence of the multiple heterogeneities in the cortical composition, which may be at the core of its computational proficiency, will inevitably fail to account for important phenomena and limit the scope and generalizability of cortical models. We address these issues by studying the individual and composite functional roles of heterogeneities in neuronal, synaptic and structural properties in a biophysically plausible layer 2/3 microcircuit model, built and constrained by multiple sources of empirical data. This approach was made possible by the emergence of large-scale, well curated databases, as well as the substantial improvements in experimental methodologies achieved over the last few years. Our results show that variability in single neuron parameters is the dominant source of functional specialization, leading to highly proficient microcircuits with much higher computational power than their homogeneous counterparts. We further show that fully heterogeneous circuits, which are closest to the biophysical reality, owe their response properties to the differential contribution of different sources of heterogeneity.
after genome duplication in yeast Rapid reorganization of the transcriptional regulatory network

References http://rspb.royalsocietypublishing. org/content/277/1683/869.full. html#ref-list-1 This article cites 51 articles, 23 of which can be accessed free Subject collections (1417 articles) evolution (79 articles) bioinformatics (81 articles) systems biology Articles on similar topics can be found in the following collections Email alerting service here right-hand corner of the article or click Receive free email alerts when new articles cite this article sign up in the box at the top
Diagnosis of endometrial cancer complicated by morbid obesity—a case report

A 47 year old nulligravid female presented to a local hospital with chest pain and shortness of breath. Her history was also significant for menorrhagia and irregular menses of approximately 15 years duration. At the outside facility, computed tomography (CT) of the chest confirmed pulmonary embolism, and endometrial biopsy performed showed grade 1 endometrioid adenocarcinoma with squamous differentiation. She was transferred to our hospital at that time. Her medical history is significant for morbid obesity with a body mass index (BMI) 75, type 2 diabetes, obstructive sleep apnea, obstructive pulmonary disease and unprovoked deep vein thrombosis (DVT) for which she was anticoagulated for 5 years prior to presentation. During her 3 day hospitalization, CT scan performed demonstrated pelvic, retroperitoneal, inguinal and right axillary lymphadenopathy, and hepatomegaly with grossly unremarkable uterus and ovaries. Due to the burden of disease, axillary and inguinal lymph node biopsy was attempted, however due to depth of nodes, the tissue was not reached and biopsy efforts were abandoned. Due to poor performance status and medical comorbidities, she was referred to radiation oncology and plans were made to complete 45 gray pelvic radiation therapy for palliation.
Retrotransposon-Based Genetic Diversity Assessment in Wild Emmer Wheat (Triticum turgidum ssp. dicoccoides)

Wild emmer wheat (Triticum turgidum ssp. dicoccoides) is the wild ancestor of all cultivated tetraploid and hexaploid wheats and harbors a large amount of genetic diversity. This diversity is expected to display eco-geographical patterns of variation, conflating gene flow, and local adaptation. As self-replicating entities comprising the bulk of genomic DNA in wheat, retrotransposons are expected to create predominantly neutral variation via their propagation. Here, we have examined the genetic diversity of 1 Turkish and 14 Israeli populations of wild emmer wheat, based on the retrotransposon marker methods IRAP and REMAP. The level of genetic diversity we detected was in agreement with previous studies that were performed with a variety of marker systems assaying genes and other genomic components. The genetic distances failed to correlate with the geographical distances, suggesting local selection on geographically widespread haplotypes (‘weak selection’). However, the proportion of polymorphic loci correlated with the population latitude, which may reflect the temperature and water availability cline. Genetic diversity correlated with longitude, the east being more montane. Principal component analyses on the marker data separated most of the populations.
Statistical Mechanical Theories of Transport Processes

R. M. Mazo Oxford: Pergamon Press. 1967. Pp. xiii + 166. Price £3. Not long ago I expressed the hope that someone would soon produce an intelligible account of modern theories of transport in simple fluids at a reasonable price. This has now been done—at least if you interpret 'reasonable' in the Pergamon sense—in a brilliant and satisfying little book by Robert Mazo.
Benign Lesions Mimicking Local Recurrence after Lung Cancer Segmentectomy

We report two cases of benign lesions mimicking local recurrence after lung cancer segmentectomy. Positron emission tomography (PET) and computed tomography (CT) revealed new nodules with abnormal uptake in the remaining lobes; they were found to be benign lesions. In the first case, the new nodule reduced during the clinical course of the patient. In the second case, completion lobectomy was performed as the intraoperative frozen section diagnosis was malignancy three years after the segmentectomy. These cases suggest that oncologist should consider the possibility of benign lesions mimicking local recurrence in the remaining lobes after segmentectomy for lung cancer.
Relationship between psychosocial factors and musculoskeletal disorders in footwear industry workers

This study evaluated the effects of psychosocial factors on the risk of WRMD symptoms in Brazilian footwear industry workers. The workers’ perceptions regarding psychosocial factors and frequency of body pain were collected through a self-administered questionnaire. Logistic regression modeling was used to estimate the risk (Odds Ratio) of a worker more frequently exhibiting a symptom due to psychosocial factors. It was observed that some psychosocial factors, such as stress, contribute to WRMD in men, increasing the chance of symptoms in the knee (OR=3.07; p-value=0.036). In women, the ‘job dissatisfaction’ factor contributes to WRMD, increasing the chance of pain in the elbow (OR=4.83; p-value=0.007). It was concluded that a greater number of psychosocial factors influences the development of WRMD in male workers, although the effect these factors be discreet. In women, less psychosocial factors are related to WRMD, however its influence is very significant.
Influence of addition of plasmin or mastitic milk to cheesemilk on quality of smear-ripened cheese

Smear-ripened cheese varieties are characterised by the growth of a smear culture, con- taining predominantly Brevibacterium linens, on the cheese surface during ripening. In such cheese, considerable zonal differences in biochemistry of ripening exist, due to moisture loss from, and growth and metabolic activity of smear microflora at, the cheese surface. In this study, the effects of adding exogenous plasmin or small amounts of mastitic milk to good quality milk on the quality of smear-ripened cheese made subsequently was examined. Addition of plasmin did not influence cheese composition immediately after manufacture, but slightly decreased the rate of moisture loss during cheese ripening. Plasmin activity decreased during the early stages of ripening, but subse- quently increased towards the end of ripening, perhaps due to changing pH conditions in the cheese. Addition of plasmin increased rates of primary proteolysis in cheese, as measured by levels of pH 4.6- soluble N and urea-PAGE, although production of later products of proteolysis appeared less af- fected. Addition of mastitic milk had largely similar effects to addition of exogenous plasmin, which may reflect a high content of plasmin or plasminogen activators in such milk. Overall, changes in milk quality and enzymology appear to influence the quality of smear-ripened cheese. Plasmin / cheese / smear-ripened
Relationship between Dental Occlusion and Falls among the Elderly with Dementia

Purpose: Multifactorial interventions to prevent falls are relatively less effective in the elderly with dementia. We hypothesize that the primitive posture reflex associated with dental occlusion may play an important role in preventing falls in elderly persons with dementia. To demonstrate this, we compared the incidence of falls in individuals with and without dental occlusion.Methods: This study was conducted at a special geriatric hospital for patients with severe dementia in Hiroshima, Japan. One hundred and forty-six ambulatory institutionalized elderly subjects (42 male and 104 female; mean age, 82.2 y) were divided into three groups on the basis of oral examinations: Group A, premolar and molar occlusion was maintained by natural dentition; Group B, occlusion was maintained by partial or full denture(s); and Group C, occlusion was not maintained by either natural or prosthetic teeth. Each subject was classified into either the "High Falls" (history of two or more falls during the previous one year) or "Low Falls" (history of one or no fall during the previous one year) category. In addition, a small pilot study was conducted to investigate the prevalence of falls in edentulous individuals within one year following denture delivery.Results: During the 1-year investigation period, 41 of the 146 subjects had recurrent falls and the dental occlusion status was found to be significantly different between the "High Falls" group and the "Low Falls" group (P<0.0001). In the "High Falls" group, 10 subjects had dentures; of these, three patients were excluded because of a comatose condition or death from old age, and the remaining 7 patients experienced fewer falls during the one-year follow-up.Conclusion: These findings suggest that dental occlusion with either natural or prosthetic teeth may play an important role in maintaining the postural reflex and preventing falls in the elderly with dementia.
Examination of Beluga-habitat Relationships through the Use of Telemetry and a Geographic Information System

The spatial and temporal relationships between belugas ( Delphinapterus leucas ) and two characteristics of their habitat - bathymetry and ice concentration - were examined. Observed location-habitat correspondence histograms were compared to random location-habitat histograms, using a Kolmogorov-Smirnoff (K-S) statistical test. Results show that beluga distribution is bimodal with respect to bathymetry, with a larger mode in shallow water and a smaller mode in water approximately 500 m deep. They occur more often than expected by chance in the 0/10 ice class and less often than expected in the 10/10 ice class. Males and females associate differently with both depth and ice concentration. Females associate with bathymetry very differently in the fall than in the summer. There is a general tendency for males in the eastern North American Arctic to be associated with shallow water during the summer and deeper water (modes at 100 and 500 m) in the fall. Female locations are associated more often with the 0/10 ice class and less often with the 10/10 class than expected by chance. These trends were stronger in the western than in the eastern portions of the Canadian Arctic.
Preoperative predictive factors for difficult laparoscopic appendectomy

An appendectomy is the surgical removal of the appendix. It is a common emergency surgery that is performed to treat appendicitis, an inflammatory condition of the appendix. It should be performed immediately otherwise it could burst and the bacteria and fecal particles within the organ can spread into the abdomen. This may lead to a serious infection called peritonitis. It can also develop into an abscess if appendix ruptures. Both are life-threatening situations that require immediate surgery. Appendectomy may be performed laparoscopically (in minimally invasive surgery) or as an open operation. Laparoscopy is now often used as patient resumed normal activity within a shorter period than had been experienced with open appendectomy.