Miracle-dz/UniFAR-FTUs huggingface dataset:
Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach

The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting information system in the process of strategy formulation with actors’ network theory approach. Actor network theory is a valuable approach to improve understanding the power of each actors in management accounting system in the process of strategy formulation and helps to increase our understanding of the actors, intermediaries hidden in it and how they interact in making the network. This research is a descriptive correlational study and its required data have been collected through a questionnaire conducted among 400 financial managers of commercial companies at Tehran in 2017 and the hypotheses testing was performed using non-parametric binomial test. The results obtained show that actors in management accounting system play a key role in the process of formulating organizational strategy. This result suggests that the actors are regarded as interventionists able to influence and change strategic decisions in actor approach contrary to the traditional approach where management accountants are simply considered a scorer or historian.
Capitalisation of operating lease and its impact on firm’s financial ratios: Evidence from Italian listed companies

Lease and hire purchase agreements are common methods of business financing in Europe in the broadest sense (not just the EU and European Economic Area, EEA, countries). In particular, the lease is used to finance a wide range of assets, including cars, trucks, industrial machinery and equipment, IT and other office equipment, planes, and real estate to name but a few. In the global lease landscape defined in its widest sense (i.e. including hire purchase), Europe plays a major role, accounting for 38 percent of total volume, with Germany and UK being the largest markets. The main impact of IFRS 16 will be to bring assets held under operating leases and the lease liabilities onto balance sheets. Profitability and leverage ratios would also be affected. When the IASB was founded, accounting for leases had for more than twenty years dominated by the approach embodied in FAS 13 – Accounting for Leases (1976). The logic of FAS 13 had been adopted by IASC in IAS 17 – Accounting for leases (1982) involving lessors and lessees accounted for finance leases as the equivalent of a sale and accounted for operating leases as an executory contract. The practical implication of these accounting standards was that many leases did not qualify for capitalisation on the balance sheet of lessees and, as was often asserted, an important activity of the leasing industry was to structure contracts deliberately so as to avoid capitalisation. The mandatory adoption of new standards has been generated a lot of debates and controversies around the world (Uwuigbe, Emeni, Uwuigbe & Ataiwrehe, 2016) for more than 30 years. Users and preparers have criticized the lease accounting standards as unnecessarily complex and have led the standard setters to rethink the model issued. This heated debate is reflected in the international media Abstract
Antimicrobial Properties of Ethanol Leaf Extract of Millettia aboensis on Some Selected Clinical Isolates

There is renewed interest in the search for plants with anti-microbial activity leading to various plants being investigated for their potential efficacy. Ethanol leaf extract of Millettia aboensis and reference drug (commercial Geniclox 500) were tested in vitro against four clinical isolates, namely, Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, and Staphylococcus aureus for antibacterial activity. The ethanol leaf extract of M. aboensis inhibited the growth of K. pneumoniae, P. aeruginosa, and S. aureus but did not inhibit the growth of E. coli while the reference drug inhibited the growth of all the isolates. The Minimum inhibitory concentration (MIC) against susceptible organisms for the ethanol extracts was 12.5mg/ml for K. pneumoniae and P. aeruginosa and 50 mg/ml for S. aureus. The MIC of the reference antibiotics was 12.5 mg/ml for E. coli, P. aeruginosa and K. pneumoniae and a higher concentration of the reference antibiotics (200 mg/ml) was needed to inhibit S. aureus when compared to E. coli, K. pneumoniae and P. aeruginosa. The equivalent-point inhibitory kinetic (Ikeq) for both the reference drug and solvent extract of Millettia aboensis against P. aeruginosa and K. pneumoniae were 125 and 83.33 mg/ml respectively. There is need to harness the efficacious potentials of plants in view of isolating and identification of active principles present in plant extracts which could possibly be exploited for pharmaceutical use.
Curbing Corporate Debt Bias

Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interest deductibility beyond a certain amount, affect corporate debt ratios and mitigate financial stability risk. We find that rules targeted at related party borrowing (the majority of today’s rules) have no significant impact on debt bias—which relates to third-party borrowing. Also, these rules have no effect on broader indicators of firm financial distress. Rules applying to all debt, in contrast, turn out to be effective: the presence of such a rule reduces the debt-asset ratio in an average company by 5 percentage points; and they reduce the probability for a firm to be in financial distress by 5 percent. Debt ratios are found to be more responsive to thin capitalization rules in industries characterized by a high share of tangible assets.
Separation and identification of polar polyphenols in oily formulation using high-performance thin-layer chromatography and mass spectroscopy techniques

In cosmetics, there is some interest to solubilized polar antioxidant molecules in oil. This is a matrix that can indeed protect these fragile molecules against oxidation and that makes possible the polar antioxidants transfer through the epidermis in order to be delivered within the dermis. Varying the oil formulation allows the achievement of a high content of antioxidants in a natural vegetable oil using an oleo-eco extraction process. However, it was necessary to characterize this content using quantitative and efficient methods such as High-Performance Thin-Layer Chromatography technique. The aim of this work was to develop a method of antioxidant’s characterization with this technique without a preliminary re-extraction of the antioxidants.
How to design a transdisciplinary regional ecosystem service assessment: a case study from Romania, Eastern Europe

There is a broad diversity of concepts and methods used in ecosystem service (ES) mapping and assessment projects with many open questions related to the implementation of the concepts and the use of the methods at various scales. In this paper, we present a regional ES mapping and assessment (MAES) study performed between 2015 and 2017 over an area of ~900 km2in Central Romania. The Niraj-MAES project supported by EEA funds and the Romanian government aimed at identifying, assessing and mapping all major ES supplied by the Natura 2000 sites nested in the valleys of the Niraj and Târnava Mică rivers amongst the foothills of the Eastern Carpathians. Major ES in this culturally and ecologically rich semi-natural landscape were determined and prioritised in cooperation with local stakeholders. Indicators for the capacities of individual services were modelled with a multi-tiered methodology, relying on the involvement of regional thematic experts. ES with appropriate socio-economic data were also evaluated economically. The whole process was supervised by a stakeholder advisory board endowed with a remarkable decision-making position, giving feedback and recommendations to the scientists at the critical nodes of the process, thus ensuring salience and legitimacy. In addition to simply presenting the dry facts about the approaches (assessment targets, methods) and outcomes, we also identify several key decisions on the design of the whole assessment process related to (1) the role of conceptual frameworks, (2) stakeholder involvement, (3) the selection of ES to assess (priority setting), (4) the development of models and indicators and (5) the interpretation of outcomes, for which we give a detailed description of the decision process. We found that conceptual frameworks can have a pivotal role in structuring and facilitating communication amongst the participants of a MAES project and that a broad and structured involvement of stakeholders and (local) experts creates a sense of ownership and thus can facilitate local policy uptake. We argue that priority setting and the development of indicators should be an iterative process and we also give an example how such a process can be designed, enabling an efficient participation of a broad range of experts and the collaborative development of simple ES models and indicators. Finally, we discuss several general issues related to the interpretation of results of any kind of MAES and the follow-up of regional MAES projects.
Determinants of farmers’ tree-planting investment decisions as a degraded landscape management strategy in the central highlands of Ethiopia

Land degradation due to lack of sustainable land management practices is one of the critical challenges in many developing countries including Ethiopia. This study explored the major determinants of farm-level tree-planting decisions as a land management strategy in a typical farming and degraded landscape of the Modjo watershed, Ethiopia. The main data were generated from household surveys and analysed using descriptive statistics and a binary logistic regression model. The model significantly predicted farmers’ tree-planting decisions (χ = 37.29, df= 15, P<0.001). Besides, the computed significant value of the model revealed that all the considered predictor variables jointly influenced the farmers’ decisions to plant trees as a land management strategy. The findings of the study demonstrated that the adoption of tree-growing decisions by local land users was a function of a wide range of biophysical, institutional, socioeconomic and household-level factors. In this regard, the likelihood of household size, productive labour force availability, the disparity of schooling age, level of perception of the process of deforestation and the current land tenure system had a critical influence on tree-growing investment decisions in the study watershed. Eventually, the processes of landuse conversion and land degradation were serious, which in turn have had adverse effects on agricultural productivity, local food security and poverty trap nexus. Hence, the study recommended that devising and implementing sustainable land management policy options would enhance ecological restoration and livelihood sustainability in the study watershed.
HOUSEHOLD WASTE RECYCLING: ECONOMICS AND POLICY Documents de travail GREDEG GREDEG Working Papers Series

This paper provides a review of economic studies that analyse the use of multiple policies to cope with waste management problems. We discuss the factors that influence selective sorting behaviour, and the most appropriate policies for their promotion. Based on the works analysed, our survey shows the original features of waste as an environmental problem requiring regulation. The traditional approach in which decisions respond to rational behaviour, particularly cost savings, has some limits. Although not all public policies seem justified, we argue that there might be a need for specific policies to promote recycling, preferably based on the provision of information to consumers or on behavioural instruments. Indeed, personal factors specific to each individual – such as emotions and the influence of social interaction – should be taken into account in the development of public policies. We review the literature related to different rationales and identify some avenues for future research.
Wideband Indoor Radio Propagation Measurements at 5.4 GHz

Wideband indoor time domain measurements at 5.4 GHz are presented in this paper. A swept Time Delay Cross Correlator is used to measure the radio channel, and the measurements are performed using an autonomous robot that follows a predefi ned route line-of-sight and non-line-of-sight modern offi ce buildings. Analysis shows that the RMS delay spread follows a normal distribution whose mean does not always increase with distance. Also, the global statistics of the RMS delay spread follow a truncated normal distribution with a bett er fi t. Results are presented in the form of RMS delay spread and power delay profi les. Resumen
Contrasting Approaches to Preparedness :

systems were essential to meet increased orders, and further, there was a need to develop more internet-oriented customer management and marketing systems. This situation resulted in a two-year project with the local university under the (then) Teaching Company Scheme (which has now evolved into the Knowledge Transfer Partnership programme) which employed a graduate under university supervision to analyse and redesign the company’s management and information systems in an enterprise-wide endeavour. During the scheme, through an extensive consultancy, development and training programme, we introduced Beer’s Viable Contrasting Approaches to Preparedness:
Automatic and Intelligent Decision Making In Semantic Web

– Concepts like "semantic computing" and "semantic search" refer to computational techniques that use knowledge representation and deep linkage into the referents of information tokens in language dictionaries, thesauri and ontology’s) and in data resources (libraries, databases and web-based repositories). Perhaps the best-known sense is in the "semantic web", it is also reviews the technologies that make up the SW with the implications of these technologies Semantic Intelligence, Defined Semantic Intelligence exists at two levels; first it represents the immediate (local) ability to process data and information-based semantic patterns and rules in order to gain insight or add value. Secondly it represents on a larger (global) perspective the ability to harness shared knowledge in a more efficient, automated fashion. The second part comes later as more organizations make value enhanced information available in global communities.
Phanerogamic flora and phytogeography of the Cloud Dwarf Forests of Ibitipoca State Park, Minas Gerais, Brazil

This study was developed in Ibitipoca State Park (ISP), a mountainous massif that stands out in the Serra da Mantiqueira, in the Southeastern Region of Brazil. The vegetation is represented by a phytophysiognomic mosaic where areas of campos rupestres interspersed with cloud dwarf forests predominate, at altitudes of 1100 to 1700 m.s.m. The cloud dwarf forests exist in narrow altitude belts on the mountain peaks, immersed in a layer of clouds. They form a peculiar landscape high in the mountains by the short stature of the arboreal elements and richness of lichens and bryophytes, which develop under constant condensation of humidity, low temperatures, and frequent winds. The objective of the present work was to determine the floristic composition and phytogeography of the cloud dwarf forests of ISP. Twelve monthly campaigns were conducted to collect botanical material during the years 2014 and 2015. The collected material was deposited in the collection of the CESJ Herbarium. A total of 372 species, 209 genera, and 73 families of phanerogams were found. The richest families were Orchidaceae (84 spp.), Asteraceae (39 spp.), and Melastomataceae (21 spp). The genera with the greatest wealth were Leandra (09 spp.), Epidendrum (09 spp.), Pleurothallis (09 spp.), Mikania (07 spp.), and Miconia (07 spp). The arboreal habit was predominant with 103 species (27.7%), followed by 83 shrubs (22.3%), 82 epiphytic herbs (22%), 80 terrestrial herbs (21.5%), and 23 lianas (6.5%). The floristic composition presents elements typical of altitude vegetation, including species of campos rupestres and high epiphytes richness, especially of the families Orchidaceae and Bromeliaceae. The genera with tropical distribution represent 86.5%, whereas the temperate elements represent 13.5% of the total. The cloud dwarf forests presented similarity, at the family and gender levels, with the upper montane forests of the Andes, besides phytogeographic characteristics that allow to associate them to a transition environment between the campos rupestres and the upper montane forests of the Southeast Region of Brazil.
Totally Goldbach numbers and related conjectures

Goldbach’s famous conjecture is that every even integer n greater than 2 is the sum of two primes; to date it has been verified for n up to 10; see [10, 13]. In order to establish the conjecture for a given even integer n, one optimistic approach is to simply choose a prime p < n, and check to see whether n−p is prime. Of course, one has to make a sensible choice of p; if n − 1 is prime, one should not choose p = n − 1, and there is obviously no point choosing a prime p which is a factor of n. In this paper we examine the set of numbers n for which every “sensible choice” of p works:
Augmented Reality im Techniktraining - experimentelle Implementation einer neuen Technologie in den Leistungssport

(Mil-gram et al., 1994) bezeichnet werden. Durch Augmented Reality wird die Leistungs-fahigkeit der beteiligten Menschen nachweisbar unterstutzt. Dabei wird die Realitat eines Agenten computergestutzt mit virtueller Information - auf visueller, akustischer oder taktiler Basis - in Echtzeit uberlagert (erweitert). Die wesentliche Eigenschaft von Augmented Reality ist also, dass eine zusatzliche Information in die reale Welt des Benutzers implementiert wird. Im Rahmen der Bewegungswissenschaften beziehen sich die mit Augmented Reality bezeichneten Techniken somit auf eine Online-Einbettung einer bewegungsrelevanten Information in die Realitat der agie-renden Person. Dabei ergeben sich aufgrund neuartiger technischer Entwicklungen (vgl. Abb. 1; Heidemann et al., 2004) auch neue Moglichkeiten zur Implementation solcher Informationen in die Lernsituation. Im hier dargestellten Projekt werden zwei Themenkomplexe beleuchtet:1. In der Sportwissenschaft wurden vereinzelt und in Pilotstudien bereits Head-mounted Displays angewandt (Busch & Janssen, 1997; Schack, Heinen & Jaitner, 2006). Hier bekommen die Sportlerinnen und Sportler uber eine Bild-schirmbrille ihre Bewegungsausfuhrung aus einer z. B. orthogonal versetz-ten Kameraperspektive ruckgemeldet. Bisher bestanden diese Displays aus geschlossenen Brillen, d. h. es gehen Informationen uber die Bewegungsaus-fuhrung aus der eigenen Perspektive verloren und es ist unklar, inwieweit es sich bei einem solchen Ansatz tatsachlich um eine lernoptimale Augmented Reality handelt. Dieses Problem konnte durch den Einsatz von sogenann-ten See-Through-Displays umgangen werden, die es erlauben, Information zusatzlich zur normalen Perspektive einzublenden.2. Sowohl Sollwert-Vorgaben als auch Istwert-Informationen konnen in Aug-mented Reality Scenarios online erfolgen und so in die gerade ablaufende Handlung eingebettet werden. Dies bedeutet, dass der Bewegungsausfuhren-de gleichzeitig sowohl zusatzliche Information uber die momentanen Zustand seiner Bewegung erhalt als auch Vorgaben, wie eine ideale Bewegung zu die-sem Zeitpunkt auszusehen hat. Diese Moglichkeit wurde in der bisherigen For-schung in der Trainings- und Bewegungswissenschaft noch nicht genutzt.
Microscopic analysis of rotating black holes

El objetivo principal de esta tesis es comprender desde el punto de vista microscopico algunos de los fenomenos caracteristicos de los agujeros negros con rotacion. Al incorporar la rotacion aparecen fenomenos fisicos que ayudan a comprender de manera mas detallada y precisa la descripcion microscopica de los agujeros negros mediante la teoria de cuerdas. En esta tesis nos centramos en dos modelos de particular interes: uno basado en el sistema D0-D6 y el otro en el sistema D1-D5-P. El primero resulta interesante porque a traves de su conexion con la teoria M, permite obtener una descripcion microscopica de agujeros negros neutros. Por otro lado, el segundo permite controlar mejor la teoria de campos conforme microscopica y ofrece una imagen mas clara del origen del fenomeno de la superradiancia. Previamente ya se habia estudiado microscopicamente el agujero negro de Kaluza-Klein (D0-D6) extremal con rotacion lenta. Nosotros extendemos dicho analisis para cubrir tambien el caso extremal con rotacion rapida. Dicha solucion, a diferencia de la de rotacion lenta, tiene una velocidad angular del horizonte diferente de cero y posee una ergosfera y, por lo tanto, se parece mas al agujero negro de Kerr. El modelo de D-branas permite reproducir su entropia de manera exacta. En cambio, la masa sufre una renormalizacion al pasar de acoplamiento debil a acoplamiento fuerte, tal como predice el mecanismo del atractor. El modelo microscopico nos permite explicar por que la solucion de rotacion rapida posee una ergosfera y presenta superradiancia, mientras que la de rotacion lenta no lo hace. Ademas, mostramos que tomando un cierto limite de los agujeros de Kaluza-Klein, se obtiene la solucion de Myers y Perry. y discutimos los regimenes de rotacion lenta y rotacion rapida desde este punto de vista. Para realizar un estudio mas cuantitativo de la descripcion microscopica del fenomeno de la superradiancia consideramos el sistema D1-D5-P. Para separar la superradiancia de los efectos termicos consideramos un agujero negro D1-D5-P extremal con rotacion no supersimetrico. Dicha solucion tiene ergosfera. El modelo microscopico permite explicar la existencia de dicha ergosfera y muestra que la cota energetica que verifican los modos superradiantes es consecuencia de la estadistica de Fermi-Dirac a la que estan sometidos los grados de libertad portadores de espin de la teoria dual. Computamos los ritmos de emision superradiante desde ambos lados de la correspondencia y mostramos su concordancia. Al hacerlo, extendemos analisis previos de la radiacion D1-D5-P, incluyendo el caso en que el campo escalar emitido tiene un cierto momento a lo largo de la direccion compacta. En futuros trabajos seria interesante extender nuestra imagen microscopica de la superradiancia a las soluciones regulares de soliton con cargas D1-D5-P, correspondientes a estados de la teoria de campos conforme con ambos sectores en un estado puro. Otra cuestion que mereceria ser investigada es la ausencia de superradiancia fermionica por parte de los sistemas con ergosfera previamente considerados.