Miracle-dz/UniFAR-FTUs huggingface dataset:
IFRS / IAS Adoption and Its Tax Challenges and Management – Views from Ghana

This study investigates the tax challenges that face the adoption of International Financial Reporting Standards (IFRS) by Ghanaian listed firms and how it could be manage. In particular, this study documented the tax challenges and management of IFRS / IAS adoption from the perspective of preparers of financial statements in Ghana. The researchers used descriptive research design and the evidence was obtained by means of structured questionnaire and semi-structured interviews. The results of the study indicate that IFRS / IAS adoption by Ghanaian entities has faced some obstacles such as apparent complexities and voluminous in disclosure, measurement, recognition of items, increased adjustment from financial accounting to tax accounting, the absence of general guidelines from ICA – G / CIT-G and the GRA on tax treatment following IFRS / IAS adoption. Data collections came after barely six years after the preparations of these financial statements, thus it is therefore possible that findings could be affected by time-related updates. Nevertheless, surveying preparers’ views is a useful exercise as views may influence acceptance of and the incorporation of how to manage those tax challenges of IFRS / IAS adoption. Our emphasis was more on real costs and taxation difficulties of adoption than on perceived cost and tax challenges. The researchers recommend that the management of tax challenges and its management should or can be share with industry stakeholders for further discussions and debates in framing guidelines on tax treatment due to IFRS / IAS adoption. Also, there should be incorporation of IFRS / IAS concepts and procedures into accountancy educational curriculum and provision of capacity building and development for all relevant stakeholders engage in the implementation and continuous survival of IFRS / IAS in Ghana. Future researches could be carried out to investigate whether IFRS / IAS tax challenges associated with its general adoption challenges.
Approximate ML Detection with the Best Channel Matrix Selection for MIMO Systems

In this paper, a best channel matrix selection scheme (BCMS) is proposed to approximate maximum likelihood (ML) detection for a multiple-input multiple-output system. For a one stage BCMS scheme, one of the transmitted symbols is selected to perform ML detection and the other symbols are detected by zero forcing (ZF). To increase the diversity of the symbols that are detected by ZF, multi-stage BCMS detection scheme is used to further improve the system performance. Simulation results show that the performance of the proposed BCMS scheme can approach that of ML detection with a significant reduction in complexity.
EFFECT OF DINITROANILINE HERBICIDES ON THE GROWTH OF ENTAMOEBA HISTOLYTICA

The effect of the dinitroaniline herbicides oryzalin and trifluralin on the growth of Entamoeba histolytica was examined. Oryzalin inhibited the growth of E. histolytica strain HM-1:IMSS. Trifluralin was less effective than oryzalin for this parasite. Entamoeba histolytica was more resistant to these dinitroanilines than other parasitic protozoa examined so far, including Leishmania spp. , Trypanosoma brucei, Plasmodium falciparum, Toxoplasma gondii, and Cryptosporidium parvum. Colchicine, a potent microtubule inhibitor of animal cells, was much less effective for E. histolytica, even at very high concentrations. A reptilian parasite, Entamoeba invadens strain IP-1, examined for comparison, was more resistant to these dinitroanilines than E. histolytica. Accumulation of E. histolytica trophozoites in mitosis was observed after culture in 100 μM oryzalin. The inhibitory effect of oryzalin on the growth of E. histolytica trophozoites was abrogated by removal of the drug after exposure to 100 μM for 2 days. In parallel to the recovery of growth after removal of the drug, the percentage of trophozoites in mitosis was reduced to a normal level. The results indicate that treatment of trophozoites with oryzalin arrests mitosis and that its effect is reversible. Therefore, oryzalin is a useful tool for studies relating to the cell cycle of this parasite.
Advances in Surgical Management of Intra-articular Calcaneus Fractures

Intra-articular calcaneus fractures are commonly sustained after high-energy trauma, and a variety of techniques exists for anatomic reduction and surgical fixation. Traditional approaches using an extended L-shaped lateral incision with lateral plating for open reduction and internal fixation have relatively high complication rates. Common complications include hematoma formation, skin edge necrosis, wound breakdown, and superficial or deep infection. As a result, less invasive techniques have been developed in recent years, including limited-incision sinus tarsi open reduction and internal fixation, percutaneous fixation, and arthroscopic-assisted fixation. These techniques are associated with lower complication rates and equivalent clinical and radiographic outcomes in certain fracture patterns and patient populations.
Modulations in extracellular calcium lead to H+-ATPase-dependent acid secretion: a clarification of PPI failure.

The H+,K+-ATPase was identified as the primary proton secretory pathway in the gastric parietal cell and is the pharmacological target of agents suppressing acid secretion. Recently, we identified a second acid secretory protein expressed in the parietal cell, the vacuolar H+-ATPase (V-type ATPase). The aim of the present study was to further characterize H+-ATPase activation by modulations in extracellular calcium via the calcium sensing receptor (CaSR). Isolated gastric glands were loaded with the pH indicator dye BCECF-AM [2',7'-bis-(2-carboxyethyl)-5-(and-6)-carboxyfluorescein acetoxymethyl ester] to measure intracellular pH. Experiments were conducted in the absence of sodium and potassium to monitor H+-ATPase-specific transport activity. CaSR was activated with the calcimimetic R568 (400 nM) and/or by modulations in extracellular Ca2+. Elevation in calcium concentrations increased proton extrusion from the gastric parietal cell. Allosteric modification of the CaSR via R568 and calcium increased vacuolar H+-ATPase activity significantly (ΔpH/minlowCa2+(0.1mM) = 0.001 ± 0.001, ΔpH/minnormalCa2+(1.0mM) = 0.033 ± 0.004, ΔpH/minhighCa2+(5.0mM) = 0.051 ± 0.005). Carbachol significantly suppressed calcium-induced gastric acid secretion via the H+-ATPase under sodium- and potassium-free conditions. We conclude that the V-type H+-ATPase is tightly linked to CaSR activation. We observed that proton pump inhibitor (PPI) exposure does not modulate H+-ATPase activity. This elevated blood calcium activation of the H+-ATPase could provide an explanation for recurrent reflux symptoms while taking a PPI therapy. NEW & NOTEWORTHY This study emphasizes the role of the H+-ATPase in acid secretion. We further demonstrate the modification of this proton excretion pathway by extracellular calcium and the activation of the calcium sensing receptor CaSR. The novelty of this paper is based on the modulation of the H+-ATPase via both extracellular Ca (activation) and the classical secretagogues histamine and carbachol (inactivation). Both activation and inactivation of this proton pump are independent of PPI modulation.
The Role of Data Mining in the Product Design and Development Process

A structure of data mining to discovery the inflow resources of product innovation is introduced in this paper. The structure incorporates data mining technique into the new product innovation and development phase. In order to predict product development and marketing trends easily, the product design architecture-based analysis method developed and presented in this article uses the decision tree model. Technologies of knowledge management such as data warehousing, data mining apply to product innovation that can gain a competitive advantage. Particularly, the extraction of hidden predictive information from large database by using data mining technique can identify valuable customers, predict future market, enhance product innovation efficiency and enable firms to make knowledgedriven decisions. Product design is a complex process, requiring many design factors and knowledge areas to be considered simultaneously. Enterprises are realizing how important it is to "know what they know" and be able to make use of the vast amounts of knowledge in the recent years. When the life-cycle of a product is getting shorter and shorter, manufacturer and designer should reduce cost to keep competitive advantages. So, it is very important to develop effective methods and tools for product design. The research focuses on building the structure of data mining to fit a new product’s innovative design and development process, and adopts the decision tree model to predict trends easily
Time domain analysis for nonlinear-CMOS-gate-driven distributed RLC trees

This paper introduces a numerical method for time domain analysis of nonlinear-CMOS-gate-driven distributed RLC trees. During transition time, CMOS gates operate in seven regions according to the values of the input and output signal of gates. To include the carriers' velocity saturation effect of short-channel devices, the alpha-power law model is used for MOS transistor modeling. Distributed RLC trees are used for modeling of tree-structured interconnects with transmission line effect into account. Based on the property of tree topology, an iterative method is proposed to simulate the system, in which each transmission line is simulated with FDTD method and the signals of CMOS gates are also discretized in time. Numerical results show that the proposed method is accurate and efficient, with the error less than 5% and the runtime much faster than SPICE.
Growth characteristics of leukemic and normal hematopoietic cells in Ph' + chronic myelogenous leukemia and effects of intensive treatment.

The proliferative and differentiation characteristics of leukemic cells from chronic phase (Ph’ + ) CML were examined in vitro and compared to those of hematopoietic precursors from normal individuals. The rates of proliferation and differentiation of the leukemic and normal precursors were very similar and only minor differences were discerned. Serial direct cytogenetic analyses of fresh marrow aspirations were performed on 28 patients with early Ph’ + CML prior to and during treatment with an intensive combination chemotherapy regimen (L-1 5 protocol), which destroyed a large fraction of the leukemic population and permitted repopulation of the marrow with predominantly Ph’-negative cells in about half of the patients. However, most of the complete remissions were of short duration. Even when no Ph’ + cells were found on direct cytogenetic
Impact of Censoring on Estimation of Flow Duration Distribution and Its Mitigation Using Kaplan-Meier-Based Method

SUMMARY A basic and inevitable problem in estimating flow duration distribution arises from “censoring” (i.e., cutting off) the observed flow duration because of a finite measurement period. We extended the KaplanMeier method, which is used in the survival analysis field, and applied it to recover information on the flow duration distribution that was lost due to censoring. We show that the flow duration distribution from a short period of actual traffic data with censoring that was estimated using a KaplanMeier-based method can approximate well the flow duration distribution calculated from a sufficiently long period of actual traffic data.
A Referral-Based Recommender System for E-commerce

WENTAO MO. A Referral-Based Recommender System for E-Commerce (Under the direction of Dr. Munindar P. Singh). The thesis is intended to develop the technology and infrastructure to allow people to share knowledge with and learn from each other. A special kind of multiagent system, called multiagent referral system (MARS), is proposed. In MARS, each user is assigned a software agent, and software agents help automate the process of expertise location by a series of “referral chains. ” Unlike most previous approaches, our architecture is totally distributed and preserves the privacy and autonomy of their users. These agents learn models of each other in terms of expertise (ability to produce correct domain answers), and sociability (ability to produce accurate referrals). A Referral-Based Recommender System for E-commerce Master Thesis Wentao Mo Department of Computer Science North Carolina State University wmo@unity.ncsu. edu Thesis Advisor: Dr. Munindar P. Singh Committee Members: Dr. Munindar P. Singh (Chair) Dr. R. Michael Young Dr. Mona Singh
Accounting for Noise Pollution in Planning of Smart Cities

The incorporation of sustainable design measures in urban planning and development has been steadily increasing in the recent years. Achieving a sustainable urban environment requires accounting for the economic, environmental and social impacts of the development involved. An important factor affecting the social and environmental sustainability of urbanised areas which is commonly overlooked in urban planning is the noise pollution level. Despite the proven impacts of noise pollution on the general wellbeing of individuals within an urban setting, there remains a lack of systematic methods to integrate the impact of noise within the design of urban areas. This chapter seeks to raise awareness of the issue of noise pollution in urban settings while proposing novel approaches for its incorporation as a design parameter in planning the layout of smart cities. A.W. A. Hammad University of New South Wales, Australia A. Akbarnezhad University of New South Wales, Australia D. Rey University of New South Wales, Australia Accounting for Noise Pollution in Planning of Smart Cities
Contributions of Purkinje-myocardial coupling to suppression and facilitation of early afterdepolarization-induced triggered activity

Electrical loading by ventricular myocardium modulates conduction system repolarization near Purkinje-ventricular junctions (PVJs). We investigated how that loading suppresses and facilitates early afterdepolarizations (EADs) under conditions where there is a high degree of functional coupling between tissue types, which is consistent with the anatomic arrangement at the peripheral conduction system-myocardial interface. Experiments were completed in eight rabbit right ventricular (RV) free wall preparations. Free-running Purkinje strands were locally superfused, and action potentials were recorded from strands. RV free walls were bathed in normal solution. Surface electrograms were recorded near strand insertions into downstream free wall myocardium. Detailed histology was performed to assemble a computer model with interspersed Purkinje and ventricular myocytes weakly coupled throughout the region. Delays from Purkinje upstrokes to downstream peripheral conduction system and myocardial activation were comparable between experiments and simulations, supporting model node-to-node electrical coupling, i.e., the functional coupling. Purkinje action potential duration (APD) prolongation with localized isoproterenol in experiments and calcium current enhancement in simulations failed to establish EADs. With myocardial APD prolongation by delayed rectifier potassium current inhibition or L-type calcium current enhancement accompanying Purkinje APD prolongation in simulations, however, EAD-induced triggered activity developed. Collectively, our findings suggest competing contributions of the myocardial sink when there is a high degree of functional coupling between tissue types, with the transition from suppression to facilitation of EAD-induced triggered activity depending critically upon myocardial APD prolongation.
School Choice and Segregation: Evidence from an Admission Reform

We evaluate the effects of school choice on segregation using data from an admission reform in the Stockholm upper secondary schools. Before 2000, the students were assigned to their nearest school, but from the fall of 2000, the students can apply to any school within Stockholm and admission decisions are solely based on grades. As expected, the new admission policy increased segregation by ability. However, segregation by family background, and especially segregation between immigrants and natives, also increased significantly. The increase in segregation by family background can be explained by ability sorting, but the increase in ethnic segregation can not.
Physical modeling and control of self-balancing platform on a cart

This paper demonstrates a self-balancing platform with 2-degrees of freedom on a cart which is generally treated as inverted pendulum for simplicity. The system can be used in various transportation devices, delivery and stabilization systems and is particularly suitable for working in outdoor where the surface of ground is not flat or structured. The platform can freely rotate with the help of a ball and socket joint at its center. Lateral and longitudinal movements are controlled by two servomotors for each axis. As the cart moves on slope or on a rough terrain, the instantaneous tilt of the platform is measured by a gyroscope assembly which is compared with the desired orientation of the platform and can take corrective measure for platform up to 5 degrees in both axes. In this paper, physical modeling method is used for rapid simulation of system and mathematical relationship between platform tilt with respect to servomotor's rotation angle is developed. Proportional-integral-derivative (PID) controller is used for desired smooth operation and jerk attenuated balance of the platform. Comparative study of performance of the system for the physical model developed and the one that is implemented is made.
GenR, an IclR-Type Regulator, Activates and Represses the Transcription of gen Genes Involved in 3-Hydroxybenzoate and Gentisate Catabolism in Corynebacterium glutamicum

ABSTRACT The genes required for 3-hydroxybenzoate and gentisate catabolism in Corynebacterium glutamicum are closely clustered in three operons. GenR, an IclR-type regulator, can activate the transcription of genKH and genDFM operons in response to 3-hydroxybenzoate and gentisate, and it can repress its own expression. Footprinting analyses demonstrated that GenR bound to four sites with different affinities. Two GenR-binding sites (DFMn01 and DFMn02) were found to be located between positions −41 and −84 upstream of the −35 and −10 regions of the genDFM promoter, which was involved in positive regulation of genDFM transcription. The GenR binding site R-KHn01 (located between positions −47 and −16) overlapped the −35 region of the genKH promoter sequence and is involved in positive regulation of its transcription. The binding site R-KHn02, at which GenR binds to its own promoter, was found within a footprint extending from position −44 to −67. It appeared to be involved in negative regulation of the activity of the genR promoter. A consensus motif with a 5-bp imperfect palindromic sequence [ATTCC-N7(5)-GGAAT] was identified among all four GenR binding sites and found to be necessary to GenR regulation through site-directed mutagenesis. The results reveal a new regulatory function of the IclR family in the catabolism of aromatic compounds.
Attitudes Towards Information Ethics: A View from Egypt

Purpose – The information technology (IT) related ethical issues will only increase in frequency and complexity with the increasing diffusion of IT in economies and societies. The purpose of this paper is to explore Egyptian students' attitudes towards the information ethics issues of privacy, access, property, and accuracy, and it evaluates the possible impact of a number of personal characteristics on such attitudes.Design/methodology/approach – This research utilized a cross‐sectional sample and data set to test five hypotheses. It adopted an instrument to collect the respondents' background information and assess their attitudes towards the information ethics issues of privacy, property, accuracy, and access. Egyptian business students at Alexandria University were asked to participate in the survey. A total of 305 responses were collected and analyzed.Findings – The analysis revealed that students are sensitive to the ethicality of information privacy, information accuracy, and information access. Ho.
Antiviral activity of various 1-(2'-deoxy-β-D-lyxofuranosyl), 1-(2'-fluoro-β-D-xylofuranosyl), 1-(3'-fluoro-β-D-arabinofuranosyl), and 2'-fluoro-2',3'-didehydro-2',3'-dideoxyribose pyrimidine nucleoside analogues against duck hepatitis B virus (DHBV) and human hepatitis B virus (HBV) replication.

Despite the existence of successful vaccine and antiviral therapies, infection with hepatitis B virus (HBV) continues to be a major global cause of acute and chronic liver disease and high mortality. We synthesized and evaluated several lyxofuranosyl, 2'-fluoroxylofuranosyl, 3'-fluoroarabinofuranosyl, and 2'-fluoro-2',3'-didehydro-2',3'-dideoxyribose pyrimidine nucleoside analogues for antiviral activities against hepatitis B virus. Among the compounds examined, 1-(2-deoxy-β-d-lyxofuranosyl)thymine (23), 1-(2-deoxy-β-d-lyxofuranosyl)-5-trifluoromethyluracil (25), 1-(2-deoxy-2-fluoro-β-d-xylofuranosyl)uracil (38), 1-(2-deoxy-2-fluoro-β-d-xylofuranosyl)thymine (39), 2',3'-dideoxy-2',3'-didehydro-2'-fluorothymidine (48), and 2',3'-dideoxy-2',3'-didehydro-2'-fluoro-5-ethyluridine (49) were found to possess significant anti-HBV activity against DHBV in primary duck hepatocytes with EC(50) values of 4.1, 3.3, 40.6, 3.8, 0.2, and 39.0 μM, respectively. Compounds 23, 25, 39, 48, and 49 (EC(50) = 41.3, 33.7, 19.2, 2.0-4.1, and 39.0 μM, respectively) exhibited significant activity against wild-type human HBV in 2.2. 15 cells. Intriguingly, 25, 39, 48, and 49 retained sensitivity against lamivudine-resistant HBV containing a single mutation (M204I) and 48 emerged as an effective inhibitor of drug-resistant HBV with an EC(50) of 4.1 μM. In contrast, 50% inhibition could not be achieved by lamivudine at 44 μM concentration in the drug-resistant strain. The compounds investigated did not show cytotoxicity to host cells up to the highest concentrations tested.
The expression of p16 (INK4a) and Ki‐67 in relation to high‐risk human papilloma viral load and residual disease after conization with positive margins

The purpose of this study was to investigate the correlations between high-risk human papillomavirus (HPV) load and p16 (INK4a) or Ki-67, and to identify biomarkers that may predict residual disease after conization with positive margins. The following samples were analyzed: 49 paraffin-embedded specimens from patients with cervical intraepithelial neoplasia (CIN), including 12 CIN 2 conization specimens and 37 CIN 3 conization specimens. Immunohistochemical analysis was performed with antibodies to p16 (INK4a) and Ki-67. Hybrid Capture II testing was used to detect high-risk HPV DNA. The mean HPV loads within each of the p16 (INK4a)-staining cases were 9.5 (relative light units/positive control) RLU/PC for negative staining, 531.8 RLU/PC for 1+ staining, 140.2 RLU/PC for 2+ staining, and 545.1 RLU/PC for 3+ staining. HPV loads differed significantly according to p16 (INK4a) expression (P= 0.0021). The mean HPV loads within Ki-67 staining cases were 28.2 RLU/PC for 1+ staining, 189.6 RLU/PC for 2+ staining, and 563.3 RLU/PC for 3+ staining. HPV loads differed significantly according to Ki-67 expression (P= 0.0259). The expression of p16 (INK4a) (P= 0.0012) and Ki-67 (P= 0.0006) were significantly associated with the CIN grade. In univariate and multiple logistic regression analysis, age, parity, cytology, lesion grade in the cone, high-risk HPV load, and the expression of p16 (INK4a) and Ki-67 were not significantly associated with residual lesions after conization with positive margins (P> 0.05). In conclusion, high-risk HPV load showed significant differences according to the expression of p16 (INK4a) and Ki-67, while none of the prognostic factors were significantly associated with residual disease after conization with positive margins.