Miracle-dz/UniFAR-FTUs huggingface dataset:
A Diagnostic Study On The Perception Of Indian Students And Nepalese Students Towards Accountancy Skills

There are few studies concerned with the effectiveness of accounting curriculum taught at colleges that grooms the students for professional accountancycareer. The objective of this study is to evaluate the perception of graduates towards accountancy skills . For the study, 100 students from Bangalore, Chennai and Salem have been chosen and 40 are Nepalese and 60 are Indians. Data collected through structured questionnaire and for analysis, factor analysis, ANOVA, Inter correlation matrix have been applied and findings are drawn. This is a preliminary study and the author intends to extend the study to other states and abroad.The most highly perceived factors identified are Management Accounting skills,,the second highly perceived factor is taxation skills,the third factor is professional ethics and communication sklills and fourth factor is leadership development skills and the last one is organizational skills.There is significant difference found between degree of the students and perception factor Management Accounting skills using ANOVA at 5% level of significance.Significant differences between age ,degree and Nationality of the students and Percepion factor Taxation skills were identified as the p value is less than . 05.Significant differences between sex and Nationality of the students and Professional ethcis and communication skills using ANOVA at 5% level of significance.Significant differences between sex and degree of the students and leadership development skills using ANOVA at 5% level of significance.Significant differences between sex and degree of the students and organizational skills using ANOVA at 5% level of significance.This is a preliminary study and the author intends to extend the study to other states and abroad Keywords: Accounting education; Accountancy skills; Technical and functional skills; Interpersonal and communication skills; Organisational and business management skills
Dual Christoffel Transformations

Crum's theorem and its modification a la Krein-Adler are formulated for the discrete quantum mechanics with real shifts, whose eigenfunctions consist of orthogonal polynomials of a discrete variable. The modification produces the associated polynomials with a finite number of degrees deleted. This in turn provides the well known Christoffel transformation for the dual orthogonal polynomials with the corresponding positions deleted.
The i.t. Revolution Across the U.S. States

This paper presents evidence on the geographical dimension of the IT revolution in the U.S. economy. BEA and Census data show that, although neither IT diffusion nor the productivity revival was geographically narrow, the matching of the two across the U.S. states has been far from perfect. The late 1990s productivity acceleration mostly occurred in those states specialized in the production of IT goods & services as well as of non-IT durable goods. When those states are excluded from the sample, the remaining states do not exhibit any significant acceleration in productivity. In particular, the association between productivity gains and IT use is at best weak at the state level. This contrasts with previous aggregate and sector evidence, where the importance of both IT production and use was stressed.
An Evolutionary Algorithm for Solving Task Scheduling Problem in Cloud-Fog Computing Environment

Recently, IoT (Internet of Things) has grown steadily, which generates a tremendous amount of data and puts pressure on the cloud computing infrastructures. Fog computing architecture is proposed to be the next generation of the cloud computing to meet the requirements of the IoT network. One of the big challenges of fog computing is resource management and operating function, as task scheduling, which guarantees a high-performance and cost-effective service. We propose TCaS - an evolutionary algorithm to deal with Bag-of-Tasks application in cloud-fog computing environment. By addressing the tasks in this distributed system, our proposed approach aimed at achieving the optimal tradeoff between the execution time and operating costs. We verify our proposal by extensive simulation with various size of data set, and the experimental results demonstrate that our scheduling algorithm outperforms 38.6% Bee Life Algorithm (BLA) in time-cost tradeoff, especially, performs much better than BLA in execution time, simultaneously, satisfies user's requirement.
ADAPTABASE - ADAPTIVE MACHINE LEARNING BASED DATABASE CROSSTECHNOLOGY SELECTION

As modern applications and systems are growing fast and continuously changing, back-end services in general and database services in particular are being challenged with dynamic loads and differential query behaviour. The traditional best practice of designing database – creating fixed relational schemas prior to deployment becomes irrelevant. While newer database technologies such as document based and columnar are more flexible, they perform better only under certain conditions that are hard to predict. Frequent manual modifications of database structures and technologies under production require expert skills, increase management costs and often ends up with sub-optimal performance. In this paper we propose AdaptaBase a solution for performance optimization of database technologies in accordance with application query demands by using machine learning to model application query behavioural patterns and learning the optimal database technology per each behavioural pattern. Experiments present a reduction in query execution time of over 25% for the relational-columnar model selection, and over 30% for the relation-document based model selection.
Being The New York Times: the Political Behaviour of a Newspaper

Abstract I analyse a dataset of news from The New York Times, from 1946 to 1997. Controlling for the activity of the incumbent president and the U.S. Congress across issues, I find that during a presidential campaign, The New York Times gives more emphasis to topics on which the Democratic party is perceived as more competent (civil rights, health care, labor and social welfare) when the incumbent president is a Republican. This is consistent with the hypothesis that The New York Times has a Democratic partisanship, with some “anti-incumbent” aspects, in that—during a presidential campaign—it gives more emphasis to issues over which the (Republican) incumbent is weak. To the extent that the interest of readers across issues is not systematically related with the political affiliation of the incumbent president and the election cycle, the observed changes in news coverage are consistent with The New York Times departing from demand-driven news coverage. In fact, I show that these findings are robust to controlling for Gallup data on the most important problem facing the country, which I use as a proxy for issue tastes of Times’ readers.
FOOD PREFERENCES SEGMENTATION USING AN AIDS/MIXTURE APPROACH

Excess weight is a problem affecting over half of the British population, with some categories being more at risk than others, in particular in lower socio-economic groups. In that respect, differentiated dietary behaviours are known to contribute to inequalities in health outcomes. Segmentation is increasingly employed as a means of better targeting policy interventions. While conventional segmentation methods divide the population according to their dietary choices or according to socio-demographic characteristics, a potential flaw in this approach is that people may choose to consume a bad diet for entirely different reasons, or that people from different socio-demographic groups may behave in a similar fashion. We use a novel alternative approach which seeks to segment according to peoples dietary preferences. The method estimates a finite mixture of AIDS. We identify segments which have a degree of homogeneity in their food purchases, while remaining heterogeneous in terms of their socio-demographics. The homogeneity of food purchases within components is less than within components identified using k-means clustering of food choices. We argue that this approach will lead to more effective targeted interventions because they would appeal to the reasons for bad dietary choices rather than the choices themselves.
Amyloid fibril formation by bovine cytochrome c

Bovine heart cytochrome c is an all-α globular protein containing a covalently bound heme group. Prolonged incu- bation at 75 ◦ C in mild alkaline solution damages the prosthetic group and results in permanent unfolding of the polypeptide chain. Under this conditions, cytochrome c aggregates into fibrillar structures. Characterization by transmission electron mi- croscopy and thioflavin-T binding assays shows that these species posses the characteristics of fibrils associated with the family of amyloid diseases. Our findings indicate that destabilization of the native fold of this highly α-helical protein can lead to its polymerization into β-sheet rich structures and suggest that this process does not depend on the population of partially folded monomeric states with extensive β-sheet structure.
Vegetation succession and biomass production after peat ash and PK-fertilization on the cutaway peatland of Näsmyran in Hälsingland, Sweden

By 2010, the total area of cutaway peatlands ready for after use in Sweden is expected to be 3 000 – 5 000 ha. Afforestation of terminated peat cuttings is one of the most favoured after use options and can be suitable for commercial timber production if drainage and nutrition status are taken care of. This study was conducted on a long-term afforestation experiment on Nasmyran in Halsingland, Sweden. In 1991, five different tree species were planted on 40 plots with four different fertilizer treatments. The aim of this study was to assess the total biomass production and the vegetation development as a response to the fertilization. After 13 vegetation periods all plots were dominated by natural regeneration of downy birch, silver birch and pine from the surrounding forests. Still, on the fertilized plots the planted trees were thriving. The total stem density after 13 years was 69 900 stems/hectare on the peat ash treatment (corresponding to 80 kg P and 104 kg K), 43 500 stems/ha on P40K80 (40 kg P and 80 kg K/ha), 39 300 stems/ha on P80K120, 21 200 stems/ha on P0K0, and 18 800 stems/ha on Control (no fertilizer; no planting). The highest total biomass production, 96 tonnes per hectare (13 yrs) was recorded for the treatment P80K120, while P40K80 and ASH had a total production of 64 and 55 t/ha, respectively. The P0K0 and the Control produced only 7 and 5 t/ha, respectively. While the highest PK-fertilizer dose resulted in the highest total tree biomass production, peat ash fertilization resulted in the highest number of stems/ha. The most productive species, in terms of single tree volume and biomass, was lodgepole pine. The areal production of Scots pine was, however, higher than for lodgepole pine on P40K80 and ASH, due to the contribution from natural regeneration for Scots pine. Comparing the two birch species, downy birch shows higher stem densities than silver birch, while the opposite is true regarding production (both single tree production and areal production). Considering the natural regeneration, planting of Scots pine may not be necessary when the cutaway peatland is fertilized with PK-fertilizer or peat/wood ash, provided that natural seed sources are found within seeding distance (approximately 200 m). Without fertilization even after 13 vegetation periods, there was still no appropriate vegetation establishment found on the unfertilized plots. There is no doubt that establishment and development of the trees on Nasmyran are the results of fertilization.
Is Aeromonas hydrophila a potential pathogen of food safety concern

prepare salad were washed in polluted water from a tank located near to sewage pit [4]. Humans can acquire the infection by ingestion of contaminated fish, sea foods, raw milk, raw meat, raw vegetables, and water contaminated with A. hydrophila. Infection can also occur through open wound contamination [3]. Drinking of contaminated water and consumption of contaminated foods are important risk factors, which predispose the individuals to A. hydrophila infections. Swimming in contaminated water can also pose a risk to infection. The incubation period of disease is usually 24 to 48 hours. The affected person exhibits gastrointestinal symptoms, such as abdominal pain, nausea, vomiting, and diarrhea. In addition, localized wound infections, which include cellulitis, myonecrosis, necrotic fascilitis, and erythema gangrenosum are also noticed [3]. In few patients, extra-intestinal infections, such as otitis, peritonitis, meningitis, ocular and urinary tract disorders may occur. The infection is severe in immunocompromised patients who are suffering from carcinoma, leukemia, and HIV/AIDS. The diagnosis should be confirmed by isolation of A. hydrophila from clinical specimens mainly the stool on microbial media, such as ampicillin dextrin agar, Pyan’s medium and starch ampicillin agar [3]. It is advised that trypticase soy broth with ampicillin should be used for enrichment of the organism. Currently, molecular tools are employed for diagnosing A. hydrophila infection. Ampicillin dextrin agar was employed for the recovery of A. hydrophia from the stool of a man who developed diarrhea following consumption of contaminated fish [3]. Membrane filtration technique has been employed for the isolation of A. hydrophila from the drinking water [9]. The bacterium should be differentiated from Plesiomonas shigelloides, Vibrio cholera, V. parahaemolyicus and V. vulnificus by employing standard microbiological techniques. Aeromonas hydrophila is susceptible to a plethora of antibiotics like ceftriaxone, cefuroxine, cephotoxamine, chroramphenicol, ciprofloxacin, enrofloxacin, gentamycin, kanamycin, nalidix acid, and ofloxacin. Any of these antibacterial antibiotics can be used to treat the patients. However, there are evidences to believe that in clinical practice, the patients are usually treated with ciprofloxacin and enrofloxacin with encouraging results [3]. Heat treatment of foods, pasteurization of milk, chlorination of water, use of clean water for washing vegetables, keeping the foods in cold chain before consumption, maintenance of good hygiene in food processing plants keeping raw and processed food separately, and surveillance of food and water can certainly reduce the risk of foodborne aeromoniasis. The persons with open wound are advised not to handle the contaminated fish or swim in contaminated water [3]. Sincere efforts should be made to educate the food handlers, food preparers, and consumers about the principles of food hygiene. It is emphasized that all food Editorial http://www.alliedacademies. org/journal-food-microbiology/
Meronymic structures for names denoting parts of living beings in English

The paper focuses on the meronymic type of lexical relations and the problem of part-whole hierarchies (structures) in the English lexicon. Taking into account the well-known statement that the classification of living beings serves as a model for all natural classifications, an attempt is made to construct and compare the hierarchies reflecting the part-whole relations between body part, animal part and plant part terms.
A late Atokan regional encrinite (early late Moscovian, Middle Pennsylvanian) in the Sierra Agua Verde, Sonora state, NW Mexico

Abstract In the Sierra Agua Verde, central Sonora state, NW Mexico, the La Joya Formation exhibits an alternation (100 m thick) of calcareous siltstone and fossiliferous limestone with nodular cherts. This latter contains an abundant and diverse late Atokan (i.e. Podolskian = early late Moscovian, Middle Pennsylvanian) fossil assemblage composed of phylloid algae, fusulinids, chaetetids, tabulate corals, gastropods, fenestellid bryozoans, spiriferid and productid brachiopods, crinoids and conodonts. The crinoidal beds constitute a good example of a regional encrinite. They include several species of the parataxonomic stem form-genera Cyclocaudex, Cyclocrista, Heterosteleschus, Mooreanteris, Pentagonopterix, Preptopremnum, Cycloscapus and Pentaridica. Their preservation indicates the combination of preburial decay on the sea floor and post-burial decay within the sediment. The high degree of silicification of the crinoids indicates that they were possibly associated with siliceous organisms (Porifera? ), not preserved in the assemblages. The studied thanatocoenosis is typical of tropical shallow seas, and reveals strong biogeographical affinities with the assemblages of the midcontinental and southern regions of the USA. Particularly, the Atokan crinoids of central Sonora are similar to those from Kansas and Texas, confirming the close palaeogeographic connection of southern USA and northern Mexico during the Middle Pennsylvanian.
Capability model to improve infrastructure asset performance

AbstractInfrastructure organizations are operating in an increasingly challenging business environment as a result of globalization, privatization, and deregulation. In an external business environment that is constantly changing, the extant literature on strategic management advocates the need to focus on factors internal to organizations such as resources and capabilities to sustain their performance. Specifically, they need to develop dynamic capabilities to survive and prosper under conditions of change. The aim of this paper is to explore the dynamic capabilities needed in the management of transport infrastructure assets by using a multiple case study research strategy. It identifies five dynamic capabilities–stakeholder connectivity, cross-functional, relational, technology absorptive, and integrated information capability–as being central to strategic infrastructure asset management. The findings culminate in the development of a capability model to improve the performance of infrastructure assets.
Post-nesting migrations of Galápagos green turtles Chelonia mydas in relation to oceanographic conditions: integrating satellite telemetry with remotely sensed ocean data

Post-nesting movements of 12 green turtles from the Galapagos Islands (Ecuador) were tracked with satellite telemetry during the 2003 and 2005 nesting seasons. To illuminate potential environmental influences on turtle movements we compared tracks with a variety of remotely sensed oceanographic variables including sea surface temperature (SST), SST front probability, surface height anomaly, surface current, and surface chlorophyll a concentration. Three distinct post-nesting migratory strategies were observed, including oceanic migration to Central America (Type A1 move- ments, n = 3), residency within the Galapagos (Type A2 movements, n = 2), and movement into oceanic waters southwest of the Galapagos (Type B movements, n = 7). Two turtles migrating to Central Amer- ica reached neritic foraging areas in Nicaragua and Panama that were 1500 and 1542 km, respectively, from their nesting sites, and one resident turtle established a foraging home range 75 km from its final nesting site. Oceanic movements occurred in waters with a mean SST of 26.5°C and mean surface chlorophyll a concentration of 0.18 mg m -3 , whereas neritic movements were in waters with a mean SST of 24.3°C and mean surface chlorophyll a concentration of 0.47 mg m -3 . All turtles accessed SST frontal zones at a greater rate than their availability, and at least 2 turtles conducted movements in the oceanic zone that were indicative of foraging activity. This is the first report of migratory corridors for Galapagos green turtles, confirming prior flipper tagging data that show that the Galapagos is a source rookery for green turtles in coastal areas of Central America. The high proportion of green tur- tles departing the Galapagos (83%) indicates that marine fisheries bycatch and directed hunting on this stock outside the Galapagos may impact this population more than previously believed, and underscores the need for multi-national conservation efforts that combat these threats.
ON APPLICATION OF LIFE CYCLE ASSET MANAGEMENT IN MATERIAL PROCUREMENT

To lower the equipment operation cost, malfunction level and enhance the comprehensive equipment efficiency, State Grid Corporation of China (SGCC) puts forward the method of Life Cycle Cost (LCC) to engage in tender and procurement, which transforms the original program of paying attention to the initial equipment procuring cost and achieves a better actual result. This paper introduces the LCC tender model from SGCC, including purchase expense, operational cost, maintenance cost, repair cost and disposal cost. Then, it goes on to discuss the specific procedure of LCC in the tender, including selecting equipment, establishing model, preparing tender document, preappraising supplier’s qualification, holding meetings before tender, evaluating tender deciding, concluding contract and making post-appraisal. At the end of paper, the 500kV transformer substation for Shanghai World Expo is taken as example to introduce the LCC tender process of 220kV transformer.
ONLINE IMAGE OF HOTEL BRANDS ON DIFFERENT LANGUAGE PLATFORMS

As multi-national hotel companies expand to a foreign market and attract the local customers, their image messages are increasingly communicated in the native language of the foreign country. This study examined the online image messages projected by multinational hotel brands of three different tiers on two different language platforms. The two different languages represent the home and host countries of these brands. The results revealed differences in image messages between the two language platforms for each of the three hotel brands. The differences are associated with brand positioning, product development, market segmentation, promotion strategies, distribution channels, and pricing.
Does Decision-Making during Gambling Involve Primary Roles for the Pre-Frontal Cortex and Anterior Cingulate Cortex

Functional magnetic resonance imaging (fMRI) studies have implicated multiple brain regions as being involved in the complex process of decision-making, including gambling. While decision-making is a key aspect of everyday life, the consequences of poor decision-making can be greatly magnified during gambling. Thus, it is useful to review current evidence regarding the brain regions involved in gambling. To date, there have been three tasks that have been frequently used to examine the paradigm of decision-making during gambling: the Iowa Gambling Task, the Game of Dice Task, and the Wisconsin Card Sorting Task. There are four brain regions that are most consistently involved, the ventromedial prefrontal cortex (vmPFC), orbitofrontal cortex (OFC), dorsolateral prefrontal cortex (dlPFC), and anterior cingulate cortex. Interestingly, we have recently found that disobedience to an authority figure in a gambling task also involves activation in the amygdala, ventrolateral prefrontal cortex (vlPFC) and anterior insula. Taken together, we propose that decision-making in the context of gambling is primarily determined in the pre-frontal cortex (PFC) and anterior cingulate cortex (ACC). While multiple other brain regions are likely involved, the primacy of the PFC and ACC in decision-making during gambling behaviours should be more fully recognized.