Miracle-dz/UniFAR-FTUs huggingface dataset:
Mandatory Corporate Disclosure and Regulatory Enforcement: The Case of Malaysia

Th is study aims to know how the regulatory bodies in Malaysia monitor co mpliance with mandatory corporate disclosure for public listed companies. To achieve this objective, we use both primary and secondary data i.e. interviews and archive data. Our findings suggest that, although a set of mechanis ms is in p lace to ensure companies co mply with accounting standards, the activities of enforcement bodies are lax and insufficient. This study also highlights several weaknesses in the current regulatory enforcement in Malaysia.
How Great is the Great Barrier Reef! Tourists' Knowledge and Understanding of the World Heritage Status of the Great Barrier Reef

World Heritage (WH) Listing brings with it an obligation on the part of the responsible government to protect conserve and present the area listed on behalf of current and future generations. Presentation of a World Heritage Area (WHA) has multiple and related goals. One goal is to explain the significance of the place and why it is listed as a WHA. A second goal is to encourage support for its protection and conservation, while a third goal is to develop more sustainable behaviour from those who live and/or visit the area. The present research is part of a larger project aimed at developing effective presentation of the Great Barrier Reef World Heritage Area (GBRWHA) in Australia. The paper reports on both a nationwide telephonic survey and a face to face survey of visitors which examined such factors as levels of awareness of the World Heritage status of this area, understanding of the reasons for the listing, images of the area, and perceptions of threats to this environment. In conclusion a discussion of the implications of the research for developing effective programmes for presenting the GBRWHA to visitors is presented.
The Social in Assessing for Sustainability. Fisheries in Australia.

The notion that sustainability rests on three pillars – economic, environmental and social – has been widely accepted since the 1990s. In practice, however, the economic and environmental aspects have tended to dominate the sustainability agenda, and social aspects have been sidelined. Two reasons for this are: 1) there is a lack of data collected about which to build meaningful pictures of social aspects of sustainability for populations over time, and 2) there is a lack of recognition of the role of social factors in sustainability, and a related lack of understanding of how to analyse them in conjunction with economic and environmental factors. This paper surveys the literature about sustainability in fisheries, focussing on Australia, and focussing on the way social aspects have been treated. The paper finds that the problems that have been identified for assessing the social in sustainability in general are certainly manifest in fisheries. Management of Australian fisheries has arguably made great improvements to biological sustainability over the last decade, but much remains to be done to generate similar improvements in social sustainability for fishing communities. This is the case for government-run resource management as well as for initiatives from the private sector and conservation organizations as part of movements for corporate social responsibility and ethical consumerism. A significant challenge for improving sustainability in Australian fisheries, therefore, lies in improving data collection on social factors, and in bridging disciplinary divides to better integrate social with economic and biological assessments of sustainability.
Open Source Software: Opportunities and Challenges

Much more than a buzzword, open source software is becoming an increasingly important part of the information technology environment. Many program managers, project managers, and developers in the Department of Defense and elsewhere are already familiar with open source; others may wonder how best to use open source in a project environment. In considering the opportunities presented by open source software, it is helpful to understand its origins as well as the challenges you may face in implementing it. David Tuma Software Process Dashboard Initiative
Consumer ethnocentrism and willingness to buy domestic products in a developing country setting: testing moderating effects

Previous studies conducted in developed countries have demonstrated that ethnocentric consumers are more willing to buy domestic products. This study investigates the moderating roles of quality judgment of domestic products and conspicuous consumption (CC) in the relationship between consumer ethnocentrism and willingness to buy domestic products (WBD) in the context of a developing country, namely the People's Republic of China. The results support the hypothesis that the impact of ethnocentrism on consumer WBD tends to be weaker when consumers judge them as being of lower quality, or when consumers hold higher CC values. The conceptual and managerial implications for developing countries, including China, are discussed.
Innate Antiviral Responses by Means of TLR7-Mediated Recognition of Single-Stranded RNA

Interferons (IFNs) are critical for protection from viral infection, but the pathways linking virus recognition to IFN induction remain poorly understood. Plasmacytoid dendritic cells produce vast amounts of IFN-α in response to the wild-type influenza virus. Here, we show that this requires endosomal recognition of influenza genomic RNA and signaling by means of Toll-like receptor 7 (TLR7) and MyD88. Single-stranded RNA (ssRNA) molecules of nonviral origin also induce TLR7-dependent production of inflammatory cytokines. These results identify ssRNA as a ligand for TLR7 and suggest that cells of the innate immune system sense endosomal ssRNA to detect infection by RNA viruses.
A phantom study of regularized image reconstruction in PET

Image quality was measured for varied tuning parameters of four penalized likelihood potential functions with reconstructed PET data of multiple hot spheres in a warm background. Statistical image reconstruction with potential functions that penalize differences in neighboring image voxels can produce a smoother image, but large differences that occur at physical boundaries should not be penalized and allowed to form. Over-smoothing PET images with small lesions is especially problematic because it can completely smooth a lesion's intensities into the background. Fourteen 1.0-cm spheres with a 6:1 radioactivity concentration relative to the warm background were positioned throughout a 40-cm long phantom with a 36×21-cm oval cross section. By varying the tuning parameters, multiple image sets were reconstructed with modified block sequential regularized expectation maximization statistical reconstruction algorithm using 4 potential functions: quadratic, generalized Gaussian, logCosh, and Huber. Regions of interest were positioned on the images, and the image quality was measured as contrast recovery, background variability, and signal-to-noise ratio across the ROIs. This phantom study was used to further narrow the choice of potential functions and parameter values to either improve the image quality of small lesions or avoid deteriorating them at the cost of optimizing reconstruction parameters for other image features. Neither the quadratic or logCosh potentials performed well for small lesion SNR because they either over-smoothed the lesions or under-smoothed the background, respectively. Varying the parameter values for the Huber potential had a proportional effect on the background variability and the sphere signal such that SNR was relatively fixed. Generalized Gaussian simultaneously decreased background variability and increased small lesion contrast recovery that produced SNRs as much as two-times higher than the other potential functions.
MIGRATING FROM A LEGACY ENTERPRISE RESOURCE PLANNING (ERP) SYSTEM TO A NEW ERP SYSTEM: A CASE STUDY

Abstract: Enterprise resource planning (ERP) systems are software packages, integrates different functions, facilitates information flow, equipped with standard practices are the latest Information technology tools for effective business management of large, small and medium scale enterprises. Even after four decades since their inception, developed and reached a level of what they are today are imperfect and not sufficient enough to satisfy the overall expectations of an organization. Like anything else ERP systems are also tends to become obsolete and less effective with age. As the business process evolve over the time and if the ERP system is static and no longer support the strategic plan of the organization, if older ERP vendor is out of business, legacy ERP system has been customized over customized many times over the years, replacing an ERP system is an opportunity to refine, simplify or expand the functionality of the organization. As part of our research work, by taking as a case study, this paper describes the implementation experience of an ERP system for the first time in an organization and after some years of use, they are replacing the existing one with the new ERP system to expand their business market globally. This paper also describes reasons for replacement, the features, impacts / benefits, cost of ownership, change management of new system and other related issues.
Fermi-surface harmonics in the theory of the upper critical field.

We derive general equations for the angular and temperature (T) dependence of the upper critical field B c2 for anisotropic systems extending the standard theory of Werthamer, Helfand, and Hohenberg (WHH) by circumventing those approximations and simplifications that are appropriate only in the weak anisotropic case. They are applicable to material with a highly anisotropic Fermi surface and/or a Fermi surface consisting of several disjoint pieces also, and a possible anisotropy of the coupling mechanism is taken into account by means of Fermi-surface harmonics (FSH)
Dynamics and methods of a forensic analysis on an internet banking fraud case

The bank received several complains saying that money was being improperly transferred from their customers’ accounts. Once the bank security technology team confirmed the complaints, they called the police. The police traced the IP addresses informed by the bank to an Internet Service Provider (ISP). The ISP informed the residence address of the IP owner. Then, the police went to this address and apprehended the computer material that was there.
Efficient face detection for multimedia applications

Face detection is becoming an important tool in the framework of many multimedia applications. Several face detection algorithms based on skin color characteristics have appeared in the literature. Most of them have generalization problems due to the skin color model they use. We present a study which attempts to minimize the generalization problem by combining the M-RSST color segmentation algorithm with a Gaussian model of the skin color distribution and global shape features. Moreover by associating the resultant segments with a face probability we can index and retrieve facial images from multimedia databases.
Food availability affects the maternal transfer of androgens and antibodies into eggs of a colonial seabird

Mothers can improve the quality of their offspring by increasing the level of certain components in their eggs. To examine whether or not mothers increase deposition of such components in eggs as a function of food availability, we food‐supplemented black‐legged kittiwake females (Rissa tridactyla) before and during egg laying and compared deposition of androgens and antibodies into eggs of first and experimentally induced replacement clutches. Food‐supplemented females transferred lower amounts of androgens and antibodies into eggs of induced replacement clutches than did non‐food‐supplemented mothers, whereas first clutches presented no differences between treatments. Our results suggest that when females are in lower condition, they transfer more androgens and antibodies into eggs to facilitate chick development despite potential long‐term costs for juveniles. Females in prime condition may avoid these potential long‐term costs because they can provide their chicks with more and higher quality resources.
Guess who's coming to dinner? Emerging foodborne zoonoses.

Foodborne infectious diseases sicken millions of Canadians every year, and are a major source of economic costs related to outbreak control, economic losses for food producers and vendors, and productivity costs among sickened individuals. Recent estimates suggest that more than 35 million cases of acute gastroenteritis occur in Canada annually, with an annual cost of more than $3 billion (1); a majority of such illnesses are caused by contaminated food or water. Foodborne infections may also cause severe illness or even death, especially among individuals at the extremes of age and those with impaired immune functions (2). Common foodborne pathogens include commensal flora or pathogens found in animals consumed for food, those found in animal-derived products (eg, Listeria species in cheese and deli meats) (3,4) or those found in produce due to the contamination of fields with animal waste (5). Many foodborne illnesses are reasonably classified as zoonoses, and represent a good exemplar of the importance of the emerging ‘one health’ approach that links human and veterinary disease control efforts (6). Recent challenges in the control of foodborne infectious diseases include centralization and industrialization of farming and food processing (7,8), internationalization of food distribution (9) and the related globalization of cuisines (10). Similar to other infectious diseases, the apparent spectrum of foodborne pathogens has also changed as a result of the improved sensitivity of diagnostic methods, and some diseases that have historically been classed as vector-borne or waterborne are now being identified as transmitted through foods. As Canada emerges as a global hub for immigration, commerce and travel, it becomes increasingly important for Canadian clinicians to be aware of emerging infectious diseases in other geographical locales. In the present note, we describe the clinical features and evolving epidemiology of four emerging foodborne zoonoses.
Electroencephalogram-based control of a mobile robot

This paper describes electroencephalogram-based control of a mobile robot. The control purpose is to achieve direction control of a mobile robot only by electroencephalogram. We develop an algorithm for detecting direction thinking ('going left' or 'going right') and apply it to direction control of a mobile robot. The detecting algorithm is based on time-frequency domain analysis using continuous wavelet transformation. Our experimental results demonstrate the possibility of achieving direction control of a mobile robot only by electroencephalogram.
An exploratory study of how technology enhances customer satisfaction within the quick service industry

As Self-Service Technology (SST) is embraced by more and more consumers the selling process has inevitably evolved. From ordering their favorite meal on the SST in quick service restaurants to the purchase of airline tickets online, customers are becoming much more adept at customising and personalising their consumer and purchasing experiences. It is estimated that utilisation of smart, connected products will have far reaching benefits for companies who deliver them and for the broader economy as businesses and customers gain advantage from enhanced productivity (Porter and Heppelmann, 2014). Companies within the Service Sector can utilise SST in order to build up customer relationships and generate higher profits (Fleming and Artis, 2010). While much research has been published about the estimated value delivered to firms from the introduction of new technologies the researcher will seek to demonstrate the ‘value perceptions’ customers attribute to the introduction of technology within a fast food environment. During the research the author carried out a comprehensive review of previous literature relating to the adoption of technology. Resultantly the research found that the following elements are important when undertaking an evaluation of this type: Rogers’ (1983) Diffusion of Innovation Theory (DIT) outlined relative advantage, compatibility, complexity, trialability and observability as factors influencing an individual’s propensity to adopt new innovations. In contrast to DIT, Davis (2003) posits that the probability of an individual adopting new technology can be enhanced when the following two factors are realised: the perceived ease of use (PEOU) and perceived usefulness (PU) to the individual. Additionally, previous research conducted by Kim et al. (2012) involving ‘customer readiness’ shall be tested to validate the connection between customer adoption of technology and customer satisfaction.
Requirements change: a dissection of management issues

Increasingly, customers expect modern software systems to be evolvable and sufficiently flexible to accommodate changing users needs. This expectation, however, is untempered by the fact that changing requirements are recognised as a major cause of project failure, and over time, can have a degrading effect on the underlying design of a system. There is a need therefore, for organisations to develop best practices for managing requirements change. This paper provides an analysis of core issues in the management of requirements change, e.g. requirements identification, impact analysis, change prioritisation and change measurement. For each issue, we describe the (a) goal to be achieved, (b) failure mode to avoid, (c) management strategies to adopt, and (d) metrics that support the management strategy. The paper contributes practical guidance on managing requirements change that is independent of application domain and specification notations.
Progress towards top-up mode operations at the Advanced Photon Source

The Advanced Photon Source (APS) is a 7-GeV, third-generation synchrotron radiation source. To provide a more stable beam for users, in September 1998 we began commissioning a new operating mode called “top-up. ” In this mode, the beam current does not decay but is maintained at a high level using frequent injection, while photon shutters are open and photon beams are delivered to users. The exhaustive analysis for top-up safety will be reviewed as well as the hardware and software required for top-up operation. Operational experience so far includes testing aspects of top-up injection, delivering beam to X-ray users for a few hours with fractional current stability of 0.001, and routinely providing beam to users by refilling the ring to 100 mA every 12 hours with shutters open. Top-up performance issues encountered are short-lived orbit and emittance transients during the injection event, which appear in user experiments as X-ray beam brightness dips. Planned system modifications to reduce these beam tran.
Path Modeling The Antecedent Factors To Consumer Repurchase Intentions For Advanced Technological Food Products: Some Correlations Between Selected Factor Variables

The major objective of this study is to test a model that explains consumer repurchase intention for technological advanced food products in developing economies. We address the core research themes of our study using a survey of 800 Greek households. Our intention is to test consumers' perceptions in order to investigate the potent influence of some set of variables, (discussed in the consumer research literature), in order to analyze repurchase intention for technological advanced food products in developing economies. The proposed model is not intended to explain all consumption behavior related to alternative food products. We believe that the final findings of our research can advance retailers' strategic tries as it seems that geographical differentiation is needed to be considered, in terms of pricing and promotion planning at a store level in developing countries.
Critical Success Factors of TQM in Service Organizations: A Proposed Model

The successful implementation of total quality management (TQM) is often linked with the critical dimensions or critical success factors (CSFs) which are responsible for achieving effective results. The purpose of this study is to identify which CFSs are critical to TQM implementation and support service quality. The current study identifies nine CSFs from the extant literature that can help organizations to achieve business excellence. The study further proposes a model of organizational performance that can help managers to achieve organizational excellence and help them to maintain a fit with the changing environment. A possible sequence for implementation of this model is then presented.
Paper‐Based Active Tactile Sensor Array

A paper-based active tactile sensor -array (PATSA) with a dynamic sensitivity of 0.35 V N(-1) is demonstrated. The pixel position of the PATSA can be routed by analyzing the real-time recording voltages in the pressing process. The PATSA performance, which remains functional when removing partial areas, reveals that the device has a potential application to customized electronic skins.
A brief survey of the impact of block holders on earnings

This study surveyed and attempted to reconcile the differences between prior studies on block holders (large shareholders) and their effect on firm value through earnings management. The study was motivated by the lack of consensus as to whether block holders have a positive or negative influence on firm value. Block holders will have a lot to lose (gain) when firms collapse (prosper) through earnings management. Shareholders also have a part to play in earnings management. Shareholders reward firms that are quality or have potential while they tend to discount non-quality firms. Investors tended to vote with their feet. The larger shareholders however were more sophisticated and had the ability to discount firms and vice versa depending on the information. This study finds that there is more room for further research on block holders and earning management to support or refute the conflicting findings.
Informational Uniqueness, Corporate Disclosure, and Information Environment

The study examines how the lack of comparable public peers (“informational uniqueness”) is related to a firm’s disclosure policy and information environment. Having less information spillover from other public firms may present an information deficiency if it is not compensated by other components of the information environment. Consistent with firms attempting to mitigate the information deficiency through strengthening their tacit commitment to continued disclosure, I find that informational uniqueness is associated with a higher propensity by firms to provide ongoing bundled guidance. Overall, I find a strong negative relationship between informational uniqueness and the quality of corporate information environment only among firms without regular bundled guidance. This suggests that, while informational uniqueness can generate significant information deficiency, firms with strong tacit disclosure commitment are able to largely compensate for the lack of information spillover from peers.