Miracle-dz/UniFAR-FTUs huggingface dataset:
WHY COMPANIES CHOOSE THE COST MODEL OVER FAIR VALUE FOR INVESTMENT PROPERTY? EXPLORATORY STUDY ON INDONESIAN LISTED COMPANIES

Despite the favourable impact on the profit figure from the fair value model under IAS 40, most of the Indonesian listed companies reported investment property using the cost model. This research aims to reveal the factors affecting the decision to apply a cost model instead of fair value. Using logit model regression from 96 Indonesia listed companies during 2013-2015, this study tests if firm characteristics (i.e., size, profitability, leverage and growth), ownership (i.e., institutional ownership and family shareholders) and industry type (real-estate or non-real estate) influence firms’ decision to use cost model or fair value for investment property. Three business practitioners from the listed real estate company were also interviewed to gain a deeper understanding on the accounting policy decision. Results from regression analysis have shown that profitable firms and firms in real estate industries are more likely to apply cost model than fair value model for investment property. On the other hand, firms with a high percentage of institutional investors and higher growth are less likely to use the cost model. Results from interviews have revealed that the taxation complexity has been the main reason to avoid the fair value model. Respondents also have mentioned the volatility risk and owner’s conservatism as other reasons for avoiding fair value model.
Unique resist profiles with Be and Si focused ion beam lithography

The delineation of resist patterns has been investigated for two kinds of ions, Be and Si. Patterns consisting of 0.2 μm lines and spaces were fabricated in 0.7 μm thick resist with good repeatability and accuracy. This shows that the influence of proximity effects can be disregarded. The broadening of patterns was observed for Si exposure because of the more significant influence of recoil atoms. As a special application of focused ion beam lithography, a new process for fabricating a mushroom gate electrode for a GaAs microwave field‐effect transistor (FET) was demonstrated utilizing the particular exposure characteristics of the different ion species.
Effect Of Service Quality And Patient Satisfaction Towards Loyalty Of National Social Security Patient (Study Case At Hospital In Indonesia)

Service quality is the key to improve customer satisfaction on every industry both product or service, as satisfaction will determine the level of consumer loyalty to a product or service. Services can not be separated from the product because the consumers’ assessment of products or services also depends on the quality of services received when consuming the product or service. Satisfaction towards a product or service will not only contribute a positive value but also will produce loyalty, and loyalty is going to be an asset for a product or service that ensure its sustainability in the minds of consumers. In line with this, the study aims to examine the effect of service quality and patient satisfaction towards loyalty and also the influence of quality of service to patient loyalty at Pelni Hospital in Jakarta. This study involved 200 respondents using Structural Equation Modeling (SEM). These results indicate that the quality of service and patient satisfaction has a direct influence on patient loyalty and service quality also has a direct influence on patient loyalty at Pelni Hospital. Kata Kunci: Service Quality, Consumer Satisfaction, Patient Loyalty. -------------------------------------------------------------------------------------------------------------------------------------Date of Submission: 17-08-2018 Date of acceptance: 31-08-2018 -------------------------------------------------------------------------------------------------------------------------------------
Transient spark: a dc-driven repetitively pulsed discharge and its control by electric circuit parameters

The paper presents an analysis of electrical characteristics of streamer-to-spark transition discharge in air at atmospheric pressure named transient spark (TS). The TS is applicable for flue gas cleaning or bio-decontamination and has potential in plasma shielding, combustion and flow control applications. Despite the dc applied voltage, TS has a pulsed character with short (∼10–100 ns) high current (>1 A) pulses, with repetitive frequencies 1–20 kHz. Estimation of the temporal evolution of electron density shows that ne ≈ 1016 cm−3 at maximum and ∼1011 cm−3 on average are reached using relatively low power delivered to the plasma (0.2–3 W). Thanks to the high repetition frequency, ne between two current pulses does not fall below a critical value and therefore plasma exists during the whole time. A detailed analysis of the TS control by electrical circuit parameters is presented. With appropriate circuit components, the current pulse tail (>1 mA) can be extended and the electron density can be held above ∼1013 cm−3 for several tens of μs.
Art Out of Place? Toilets and Tribal Folk Art in Jharkhand

This paper critically examines a strategy that the government of the state of Jharkhand in India is using to encourage toilet usage in rural areas – namely, the painting and decoration of toilets that were constructed with the help of government funds. This „toilet art‟ that is being encouraged, often makes use of elements of the traditional tribal mural traditions of Jharkhand, and in some cases these traditions have been actively promoted for the purpose of decorating toilets as well as for sanitation-related messaging on walls more generally. The strategy is situated within the context of the Swachh Bharat Mission, which is a pan-India sanitation campaign and which so far has been largely aimed at constructing toilets in rural areas and encouraging their use. Along with examining this strategy, the paper offers suggestions for how it could be made more effective and relevant.
Extended-range propagated order in amorphous solids

Atomic density fluctuations, extending to at least 35 AA, have been discovered in a large (13824 atom) model of amorphous silicon (a-Si). This extended-range structural order has been found, in the case of a-Si, to arise from second-neighbour correlations preferentially propagating atomic-density fluctuations. The period of such low-amplitude, extended-range oscillations in atomic density, namely approximately=3.4 AA in the case of a-Si, is that associated with the position of the first sharp diffraction peak (FSDP), namely approximately=1.9 AA-1; indeed, the extended real-space fluctuations for r>10 AA contribute almost as significantly to the intensity of the FSDP as do the much stronger, but less periodic, correlations in the range 0-10 AA.
The Quantitative Analysis of Multicomponent Gaseous Mixtures of Organic Compounds by FT-IR

Abstract Fourier transform infrared classical computation method applied to the direct quantitative analysis of multicomponent gaseous mixtures of the organic compounds was described in the paper. For the analysis of multicomponent mixtures a number of important problems, such as select of quantitative optimal peak windows and calibration of the spectral band overlapping between the compounds, had been discussed. The FT-IR software for multicomponent simultaneous determination of up to 10 compounds in a gaseous mixture had been completed. The software can provide two kinds of the linear and nonlinear fits for the calibrating concentrations of the interference components. The accuracy, precision and time of the analysis were satisfactory. The results indicate that the method can be used for the simultaneous quantitative analysis of the multicomponent gaseous mixtures of the organic compounds even if there are serious overlaps of the infrared spectral absorption bands of the compounds. The project was suppo.
Soil nutrient stratification and uptake by wheat after seven years of conventional and zero tillage in the Northern Grain belt of Canada

The distribution of NaHCO3-extractable nitrate-N, ammonium-N, phosphorus (P) and potassium (K) with soil depth (0 to 20 cm in 5-cm increments) at Fort Vermilion (58°23′N 116°02′ W), Alberta, was described in the 7th and 8th years of conventional and zero tillage following placement of red clover (Trifolium pratense) green manure (GM), field pea (Pisum sativum), canola (Brassica rapa) and monoculture wheat (Triticum aestivum) residues. Soil nitrate-N concentrations under zero tillage were greater than those under conventional tillage in the 0–5 cm soil layer, below which the concentrations were similar. Ammonium-N and K concentrations followed a similar pattern. However, soil P concentrations were usually not different between tillage systems in the 0–5 cm soil layer, but the concentrations decreased more under zero tillage than under conventional tillage at lower depths. A notable exception for soil phosphate was under canola residues, where the concentration was greater under zero tillage than under conv.
Non-Symmetric Liquid Crystal Dimers: High Thermal Stability in Nematic Phase Enhanced by Thiophene-2-Carboxylate Moiety

Series of non-symmetric liquid crystal dimers, α-(4-benzylidenechloroaniline-4′-oxy)-ω-[4-(thiophene-2-carboxyl)benzylideneaniline-4′-oxy]alkanes incorporating a thiophene-based moiety in one of the two mesogenic units have been synthesized and characterized. The nematogenic properties of the dimers were studied wherein the flexible spacers made up by n methylene units (–CH2-) ranging from n=5 to n=12. These dimers exhibit enantiotropic N phase with high thermal stability (>187.0°C). The N phase temperature range for the present homologues is found to be strongly dependent on the length and parity of the methylene spacer which connects the 4-benzylidenechloroaniline and 4-(thiophene-2-carboxyl)- benzylideneaniline mesogenic cores.
Effects of tomato pulp addition on the extrudate quality parameters and effects of extrusion on the functional parameters of the extrudates

Summary Effects of addition of tomato pulp on the quality parameters of the extrudates, and effects of extrusion on the functional properties of the extrudates were investigated. Bulk density, volume expansion index, longitudinal expansion index and porosity did not indicate a significant difference between the extrudates with or without tomato pulp. Sectional expansion index showed a slight increase with pulp addition. Textural analysis indicated that hardness and fracturability of the extrudates with or without pulp did not show a significant difference. DPPH (2, 2-diphenyl-1-picrylhydrazyl) radical scavenging activity test indicated that antioxidant activity of tomato pulp added extrudates decreased from 16.71 ± 0.42 to 12.84 ± 0.36 μmol Trolox equivalent/g dry weight after extrusion. Total phenol content decreased from 15.37 ± 0.09 to 7.49 ± 0.11 mg gallic acid equivalent/g dry weight after extrusion process. The results suggest that tomato pulp can successfully be added as a functional ingredient to develop new functional extruded food products.
From apical [r] to uvular [ʀ]: what the apico-dorsal r in Montreal French reveals about abrupt sound changes

This article re-examines the various models and empirical bases for the dorsalization of apical rhotics at the light of relatively recent observations made by Santerre (1982) by means of x-ray motion pictures, bringing new evidence that this change need not necessarily be abrupt, as often claimed (cf. Bloomfield 1933), but may involve gradual changes in the relative strength of primary and secondary articulations of the rhotic, as hypothesized much earlier by Jespersen (1889). Santerre’s study also supports Jespersen’s claim that a uvular fricative/approximant [ʁ] develops earlier in the dorsalization process, while the uvular trilled [ʀ] appears later as a reinforced variant of this fricative/approximant [ʁ], probably on social and communicative grounds. Santerre’s study of a single Montreal informant was conducted in the years 1970 at a time when a radical evolution from apical to dorsal articulation was under way in that city – an evolution well documented in a series of sociolinguistic studies (cf. Clermont & Cedergren 1979; Sankoff & Blondeau 2007), which conclude that this development is strongly conditioned by social factors and represents the spread across the linguistic community of a socially prestigious norm. The change observed by Santerre involves a classic form of lenition in syllable-final position that need not have been triggered by social factors. On the other hand, and contrary to implicit claims in Jespersen’s hypothesis, the dorsalization in other contexts does not develop at the same pace. One may hypothesize that dorsalization normally begins in word-final or preconsonantal position and is later generalized elsewhere, a process that might be sensitive to social factors. Imperfect learning by children during the early stages of acquisition – not examined in this article – may have been another factor responsible for the rapid spread of dorsalization in Montreal, as hypothesized by Passy (1891a) for similar changes in Europe, who argues that the child’s immature uvular rhotic, normally abandoned in the later stages of acquisition, may be retained when it becomes socially valued in the community.
Role of nuclear tunneling in aqueous ferrous–ferric electron transfer

By computer simulation and also by analytical methods we have computed the nuclear tunneling enhancement of the rate for ferrous–ferric exchange in water. The model we have examined is the one studied earlier where we treated water as a classical liquid [R. A. Kuharski, J. S. Bader, D. Chandler, M. Sprik, M. L. Klein, and R. W. Impey, J. Chem. Phys. 89, 3248 (1988)]. But now we treat water quantum mechanically and find that the tunneling enhancement is a factor of 60 in the rate constant. Further, as observed experimentally, we find that the isotope shift on the rate when changing from D2O to H2O is approximately a factor of 2. The computer simulation aspects of these calculations employ path integral methods and a novel partitioning of the free energy associated with electron transfer. Our results show that it is insufficient to quantize only the atoms composing the ligands. The quantum dynamics of water molecules beyond the first solvation shell prove quite significant.
Automatic Projector Calibration for Mobile Projection on Planar Surfaces.

— The projector is a popular device for larger-scale display. Then projectors are used as a mobile device. The mobile projection has been increased its utilization and projector made a display for the temporal classroom, outdoor events, entertainment events, and mobile augmented reality application. It can generate a display on the desired area with casual projector arrangement. Projector display is bizarre when projection is dis-convergent from non-orthogonal position. However, there is no proper fully automatic calibration methodology for mobile projectors. Projector displays need distortion-free rectified imagery, which helps users to make contents legible. As a result of causes such as devices needing a fully automated real-time solution for distortion correction, knowledge of the pose of the projector and relative placement of the display surface to the projector is needed. A common limitation of existing techniques is using visual inputs to identify distortion of the display. Visual input (projector-camera pair [5]) needs pre-calibration phases[2][4][8][10] and high processing power (SURF, SIFT) [4][6][7]with loop-feed mechanisms[14][11] to compute a distortion. In the correction mechanism, fiducial [2] and screen marking boards[12] are damaged by the user's immersive feeling and scenery. This research proposed a novel hardware and software framework for continuous automatic projector calibration. Distortion correction is achieved by using input data from Inertial Measurement Unit (IMU), while minimizing processing power
Saturable absorbing dynamics of GaInN multiquantum well structures

We evaluated saturation energies and absorption recovery time dependent on reverse-bias voltage for a waveguide-coupled GaInN multiquantum well saturable absorber in a bisectional laser structure. When the applied reverse-bias was increased from 5 to 20 V, the saturation energy at 405 nm monotonically increased from 5 to 14 pJ; the linear absorption coefficient at 405 nm showed the same dependence. These dependences are different from those observed in an AlGaAs multiquantum well. The absorption recovery time was shortened to 3 ps when a highly reverse-bias voltage of 20 V was applied.
CENTRIFUGAL PARTITION CHROMATOGRAPHY: APPLICATION TO NATURAL PRODUCTS IN 1994–2009

Centrifugal partition chromatography (CPC) is a type of counter current separation technique and was first invented by Sanki Eng. Ltd. in Kyoto. Since the year of 1982, CPC has been used to isolate or fractionate bioactive materials and has shown its efficiency in the purification process of natural products from plants and microorganisms. This review focuses on the CPC applications for the purification of over 250 compounds from 60 plant materials and microorganisms between 1994 to September 2009.
Freeze-Drying Monitoring Using a New Process Analytical Technology: Toward a “Zero Defect” Process

This article presents a new process analytical technology to monitor a vial freeze-drying process taking into account the batch nonuniformity. It is based on a soft sensor, using a mathematical model of the process, and on the temperature measurement obtained using a new wireless device. It allows estimating the residual ice content in the monitored vials until the end of the primary drying stage and the values of the heat (and mass transfer) coefficients. Experiments carried out with aqueous solutions containing various excipients (sucrose, mannitol, polyvinylpyrrolidone) or with a pharmaceutical formulations show the effectiveness of the proposed system.
Semantic ECG Interval Segmentation Using Autoencoders

— Key cardiac waves in electrocardiogram (ECG) signals including P-wave, QRS-complex, and T-wave provide important information for various heart conditions and effects of cardiac medications. Segmenting ECG into its important components is a well-known yet challenging problem. Recently, deep learning (DL) has attracted signiﬁcant attention in a variety of ﬁelds. This paper presents a hybrid DL-method using deep convolutional autoencoders to extract the hierarchical structure of cardiac waves and long short-term memory (LSTM) cells to characterize the ECG temporal attributes. Results show that the proposed method performs well and can achieve a segmentation accuracy of 93 . 99% deﬁned as the ratio of correct positive and correct negative classiﬁcation for ECG data points over the total positive and negative ground truth.
THE ANALYSIS OF THE SOCIAL CAPITAL IN THE CONTEXT OF THE DEMOCRATIC CHANGES FROM THE CENTRAL AND EASTERN EUROPE

Social capital represents, together with other forms of capital, an important factor of economic growth. Although it is often neglected by the economists, being difficult to quantify it in terms of direct influence on the productive output, it can still explain the performance differences between states that have similar positions in terms of endowment with traditional factors of production. In the present paper we intend to analyze the stock of social capital of six states, former members of the Warsaw Pact, in terms of level of trust and civic engagement, relating them to the European average. We will conduct both an integrated analysis of the whole area and a detailed one, on each state, in order to identify the main differences and developments. Then, we will compare these results with the macroeconomic indicators of growth, underlying in this way the connection between the type of social capital and the economic outcomes.
Automatic Text Summarization System

- Text mining or text analytics is the process of deriving high-quality information from text. It is challenging for users to go through the entire content available on the internet. Text summarization is part of text mining. Text summarization methods are greatly needed to address the ever-growing amount of text data available online to discover better relevant information. The text summary is extracted using natural language processing and text mining techniques. The natural language processing involves various steps like normalization, tokenizing and word embedding. Then text mining technique is applied to extract the summary of the text automatically. The existing systems use bag-of-words, TF-IDF and Jaccard Similarity techniques for generating summaries, which leads to redundancy. The proposed system resolves the redundancy of the summary by using glove word embedding and pairwise cosine similarity sentence ranking. Glove word embedding is used because it takes into account the order of words in the sentences, unlike bag-of-words and TF-IDF. Sentence ranking is done and higher ranked sentences are extracted which forms the summary of the text. The summary of the text is then sentimentally analyzed for polarity and subjectivity parameters. The summarized text is also subjected to speech conversion.
Ash Cenosphere from Solid Fuels Combustion. Part 2: Significant Role of Ash Cenosphere Fragmentation in Ash and Particulate Matter Formation

A set of experiments was carried out to combust pulverized pyrite particles (38–45 μm) at 600 °C in a drop-tube furnace system. Ash and particulate matter (PM) samples were collected using a cyclone followed by a Dekati low-pressure impactor (DLPI) at various residence times (0.4, 0.7, 0.9, and 1.1 s) to investigate the fragmentation behavior of ash cenospheres and their roles in ash evolution and PM formation. At a residence time of 0.4 s, the production of ash cenospheres is limited. As the residence time increases, the formation of ash cenospheres increases substantially. Ash cenosphere fragments of various sizes also increase significantly, clearly indicating the enhanced fragmentation of ash cenospheres at a longer residence time (e.g., 1.1 s). Such ash cenosphere fragmentation also results in a substantial increase in the yield of PM with an aerodynamic diameter less than 10 μm (PM10). The results in this study provide direct experimental evidence as the first time in the field to demonstrate the si.
Mixture Design Approach in Wall Material Selection and Evaluation of Ultrasonic Emulsification in Flaxseed Oil Microencapsulation

Flaxseed oil, sensitive to oxidation, was systematically microencapsulated with six triple wall materials combinations [carbohydrate (maltodextrine and two different modified starches (N-Lok® and HiCap® 100)); protein (sodium caseinate, whey protein concentrate); and Arabic gum] for the highest microencapsulation efficiency and oxidation stability. Proportions of the triple wall materials were optimized in mixture design using the quadratic model. Effects of Ultra-Turrax and ultrasonic emulsifications on microencapsulation efficiencies were additionally characterized in the optimized wall material combinations. The microcapsules produced were investigated for particle size distribution, moisture content, water activity, bulk density, and oxidative stability. Results showed that the combination of modified starch (Hi-Cap® 100)/Arabic gum/whey protein concentrate (4/0/1, w/w/w) provided the highest efficiency in flaxseed oil microencapsulation. However, the only successful combination in preventing flaxseed oil oxidation was maltodextrine/Arabic gum/whey protein concentrate (4/0/1, w/w/w). The microcapsules produced by ultrasonic emulsification had higher microencapsulation efficiency than that of Ultra-Turrax emulsification.