Miracle-dz/UniFAR-FTUs huggingface dataset:
Comparability of financial reports: A literature review of most recent studies

Financial statement comparability has for a long time been one of the main points of interest of financial accounting research. Recent studies and particularly those that followed De Franco et al.'s (2011) influential paper were mostly focused on putting to use the results of the financial reporting process to measure the level of accounting comparability and thus the comparability of financial results between companies. This working paper makes a short survey of recent studies that measure comparability of financial statements. As such it describes and comments on four important studies that introduced measuring concept for this problem. Second part of the research deals with classification of recent different streams of literature in this field. In conclusion, It also sums up what has already been achieved in comparability research.
Expression of IGFBP-3 and IGFBP-5 genes in muscles of pigs representing five different breeds.

Insuline like growth factors binding proteins (IGFBP 1-6) modulate action of insuline like growth factors (IGFs) hormones engaged in the regulation of muscle growth of mammalian organism. The aim of our study was to analyse changes in the expression level of IGFBP-3 and IGFBP-5 genes in muscles during development of pigs (between 60 and 210 days of age) and to evaluate if there are differences in the expression level of these genes between groups of pigs representing different breeds. We did not observe a significant changes in IGFBP-5 mRNA level during postnatal development of pigs. However, IGFBP-3 was shown overexpressed at the early developmental stages, when compared to late developmental stages. The intra-breed analyses revealed that IGFBP-5 mRNA level was significantly lower in Duroc pigs and tract of IGFBP-3 was significantly higher in Pietrain pigs than in the other investigated breeds: Puławska, Polish Large White and Polish Landrace.
Mauritian Creole and Language Attitudes in the Education System of Multiethnic and Multilingual Mauritius

Mauritius is a multilingual postcolonial island of the Indian Ocean. Although the French-lexified creole, Mauritian Creole/Kreol,⋑1 is the native language of 70% of the Mauritian population, it is excluded from the education system. Kreol lacks prestige because it is seen as broken French and associated with the local Creoles, a socioeconomically deprived ethnic group. Over the last decade, there has been increasing pressure on the government from linguists and pedagogues to include this low-prestige variety in the school system. The government has recently proposed the introduction of Kreol in primary schools. In this study, I analyse the attitudes of 79 Mauritians towards the introduction of Kreol into the education system. I show that there is no consensus as to whether or not Kreol should be introduced in schools. Responses also highlight the two distinct roles of Kreol: it is both a national language and an ethnic language associated with Creole identity.
A Study on Subjective Well-Being between Chinese and Japanese Adolescents

The purpose of this study is to investigate the subjective well-being (SWB) in Chinese and Japanese adolescences, and to clarify the relationship between their feeling of school adjustment and SWB. 47 Chinese and 66 Japanese college students took part in Study 1; and 569 Chinese and 563 Japanese students including Jr. high school, high school and college students took part in Study 2. For the measurement ofthe subjective well-being, Oxford Happiness Questionnaire (OHQ; Hills & Argyle, 2002) was used. Moreover, the students' feeling of school adjustment was measured by Students Adjustment Scale for Jr. high school and high school students (SAS; Asakawa, Ozaki & Kogawa, 2003) and the one for college students (Yoshida, Suzuki, Kogawa, Asakawa & Azuma, 2002). Main findings were as obtained: In Study 1, there was no significant difference between the Chinese and Japanese college students on general scores of SWB, however, Chinese students showed more self-efficacy than Japanese students; Japanese students showed more positive affect and life satisfaction than Chinese students; in Study 2 significant difference was indicated in SWB between China and Japan. The relation to friends aspect showed universality across the two countries, while the relation to family aspect and academic activity showed some cultural variation. Those findings were discussed from cross-national psychological viewpoints.
INTEREST IN ACADEMIC DOMAIN AMONG INTERNATIONAL UNDERGRADUATE STUDENTS AT UNIVERSITY UTARA MALAYSIA Alhamdu Lectrurer of Islamic Psychologhy Program Ushuluddin and Islamic Thinking Faculty of UIN

The purpose of this study is to investigate the interest in academic domains among international undergraduate students at University Utara Malaysia. Quantitative research with focused on correlation design was chosen in this study, and she samples of this study consisted of 30 males students including 15 Somalia, 10 Uzbekistan, and 5 Nigerian students. The result showed that the international undergraduate students of University Utara Malaysia have moderate level of interest in academic domains (64.33%), Meanwhile regression analysis showed highly significant correlation between situational interest and individual interest (r=0.842 and p = 0.000), and the finding also showed that situational interest was contributed to develop individual interest (R2=0.709).
Recent changes in the snout position and surface velocity of Gangotri glacier observed from space

Glacier mass variations have a direct impact on some of the key components of the global water cycle, including sea level rise and freshwater availability. Apart from being one of the largest Himalayan glaciers, Gangotri is one of the sources of water for the Ganges river, which has a considerable influence on the socioeconomic structure of a largely over-populated catchment area accounting for ∼26% of India’s landmass. In this study, we present the most recent assessment of the Gangotri glacier dynamics, combining the use of interferometric techniques on synthetic aperture radar data and sub-pixel offset tracking on Advanced Spaceborne Thermal Emission and Reflection Radiometer (ASTER) satellite imagery. Results show that on average, the Gangotri glacier snout has receded at a rate of 21.3 ± 3 m year−1 over a period of 6 years (2004–2010). While glacier surface velocity near the snout is estimated to be between 24.8 ± 2.3 and 28.9 ± 2.3 m year−1, interior portions of the glacier recorded velocities in the range of 13.9 ± 2.3 to 70.2 ± 2.3 m year−1. Further, the average glacier surface velocity in the northern (lower) portions (28.1 ± 2.3 m year−1) is observed to be significantly lower than in the southern (higher) portions (48.1 ± 2.3 m year−1) of the Gangotri glacier. These values are calculated with an uncertainty of less than 5 m year−1. Results also highlight a consistent retreat and non-uniform dynamics of the Gangotri glacier.
ON MODELLING AND SIMULATION OF TURBULENCE 1

The paper presents contemporary developments in the field of deterministic description of turbulence with special reference to Large Eddy Simulation (LES) methods. The limitations of conventional turbulence modelling based on stochastic methodology have been discussed, and reasons for development of deterministic approach outlined. It has been shown that the computational power of the fastest available computers restrict possible DNS (Direct Numerical Simulation) solutions to the range of small Reynolds numbers. Finally, basic assumptions have been formulated for the LES formalism that seem to offer a reasonable compromise between the tendency towards the deterministic solution to Navier-Stokes equations and the existing computational resources.
A Novel Element of Frequency Selective Surfaces for Stealth Radome

A novel element called Dumbbell was proposed by vector mode method based on making im- provement of frequency selective surface unit graphical. The resonant frequency of the graphics unit was es- timated and made numerical computation with vector mode method. Then, Influence of the geometric pa- rameters of dumbbell on frequency response was given a regularity analysis. The results indicates that value of center resonant frequency shift ≤400MHz and transmission loss ≤0.03dB with different polarizations and different scanning angle. Therefore, the dumbbell unit has good stability resonant frequency with differ- ent polarization and angles that can provide a new unit for the FSS application in the stealth radome.
Reliability and accelerated life tests of the AC module mounted OKE4 inverter

The quality, reliability and expected lifetime of the AC module inverter OKE4 is discussed. Performance with respect to harmonics, power factor and efficiency, based on laboratory and field tests meets existing standards, both in Europe and the USA. The OKE4 will also meet the Dutch national safety standard. The expected lifetime of AC module inverters is generally questioned as these will be mounted on the back side of the modules, while the cell temperature of thermally isolated PV modules can easily reach 80/spl deg/C. In order to estimate the lifetime, accelerated life tests are currently being executed. To perform these tests, special equipment was developed and the inverter was modified.
A case for loyalty-based relational business models: Assessing direct - and mediating effects of the Net Promoter Score (NPS) metric in commercial football consumption decisions

Although the Net Promoter Score (NPS) consumer metric as proposed by Reichheld (2003) has been established as a pragmatic commercial revenue indicator in business management, empirical scrutiny of the measure remains limited. Moreover, scholars have criticised the simplistic and generalised approach of NPS; which some argue lack scientific robustness. In this study, an evaluation of the NPS is made in the context of professional football consumerism in South Africa in an effort to evaluate the empirical rigour of the metric. With the theoretical context of loyalty-based business models and relationship marketing as departure point, a measurement and structural model was evaluated with direct paths specified between NPS and consumer expenditure, as well as indirect paths with NPS postulated as a mediator to activate purchasing behaviours in a nomological network that included the traditional sport consumption motives. 2465 adult fans of one of the country’s best supported and most established professional football clubs participated in the study. A cross-sectional, exploratory and quantitative research design was utilised. Respondents were requested to complete self-report measures that were uploaded onto a specially designed digital interface made available on the club Facebook page. Structural equation modelling was used to assess the research model by evaluating goodness of fit statistics for the measurement model and evaluating direct and indirect paths between the variables under investigation. Results suggested that NPS is a direct predictor of consumer expenditure. It also provided evidence that NPS may mediate between sport consumption motives and expenditure. The results of the study are discussed, with recommendations made for the future.
Discrete Choice Models and Valuation Experiments

This paper presents the results of a choice experiment carried out from August to October 2000 on the visitors of the Galleria Borghese Museum, a worldwide known heritage site located in Rome. The main objective of this work is to study the relevancy of choice experiment techniques as a tool aimed at measuring economic values and assessing user preferences concerning the multi-attribute and multi-value services as supplied by cultural institutions. A set of alternative incremental changes in service attributes showing improvements in supply are designed and presented to visitors. Alternative conditional logit specifications are used for analysing stated choices over the hypothetical incremental changes in museum attributes. Willingness to pay for incremental variations concerning site attributes is positive and statistically significant for most changes. Conditional logit specifications, which incorporate heterogeneity by adding interaction socio-economic terms, are generally robust and do not violate the IIA assumption. In addition, in the present case study, non-IIA models do not outperform conditional logit models. Choice experiments confirm as being a practical and effective tool for non-market valuation, and they should be used to provide information to decision makers for justifying demand led policies.
Temporal and multiple scale spatial variation in juvenile and adult abundance of the brown alga Ascophyllum nodosum

Observation of spatial and temporal variation in the distribution and abundance of organisms is often the starting point from which questions and hypotheses about ecological processes arise. This study was designed to investigate spatial variability in abundance of macrorecruits and adults of the brown alga Ascophy11um nodosum using hierarchical sampling programs. Five spatial scales ranging from 10-' to 106 m \vere used, where the largest scale was represented by the distance between 2 areas, Tjarno on the Swedish west coast and the Isle of Man in the Irish Sea. Temporal variation was investigated separately over 3 spat~al scales as comparisons among the years from 1992 to 1995. Significant variation in abundance of 1.5 yr old juveniles was found on 2 spatial scales, 0.1 to 1.5 m and 2 to 30 m. A large variation among replicates suggested substantial variation on a smaller scale (10.15 m). There was no significant variation in the abundance of juveniles among years as suggested by earlier studies. The abundance of the adult population varied between areas but not on smaller spatial scales. There was a significant variation in the abundance of the adult population among years. The potential egg production in female individuals was also investigated as a means of relating the abundance of juveniles to fertility estimates. The number of eggs per conceptacle and the number of conceptacles per receptacle did not vary significantly among indiv~duals and the mean number of eggs per receptacle was estimated to be 7 X 10"he potential egg production was estimated to be 2.5 X log eggs a value much higher than previously reported for fucoids. Given the mean value of 40 juveniles m-', the transition probability from egg to juvenile was estimated to be 2 X 10-'
The benefits of joining mixed-species flocks for Greater Racket-tailed Drongos Dicrurus paradiseus

Drongos are well known to participate in mixed-species bird flocks, but it is not clear whether they are mostly commensalists, catching insects that other species disturb, or kleptoparasites, stealing food directly from other species. We studied the foraging ecology of Greater Racket-tailed Drongos Dicrurus paradiseus inside and outside mixed-species flocks in seven areas of a lowland rainforest in Sri Lanka. We found that drongos in all seven areas fed at a higher rate when in flocks. Kleptoparasitism was practised at a low rate (4% of observations); more often, drongos captured insects disturbed by other species (41% of observations). To accrue these benefits, drongos adjusted the height at which they perched to match the foraging height of Ashy-headed Laughingthrush Garrulax cinereifrons, a species that forages lower than drongos normally do, and those of Orange-billed Babbler Turdoides rufescens, a species that forages higher than drongos normally do. We conclude that drongos are better classified as commensalists than as parasites, as they exact only a small cost on other species in flocks; they may even be mutualists, because they make sensitive and reliable alarm calls to which other species react.
Isolation and Molecular Characterization of Microorganisms with Potential for the Degradation of Oil and Grease from Palm Oil Refinery Wastes

In this study we isolated and characterized native microorganisms with the ability to degrade oil and grease (O&G) and evaluated their potential for the treatment of POMEs from a palm oil refining process. Yeast and bacterial isolates were obtained from solid and liquid wastes from a grease trap of a palm oil refining process, based on their ability to use palm oil as sole carbon source in solid medium. Molecular identification of microorganisms was performed by PCR techniques, revealing that isolates corresponded to Candida and Bacillus species, with a high degree of similarity with reported O&G-degrading organisms. Five out of these isolates showed lipolytic activity evidenced by changes in the turbidity, colour and produced a substantial decrease in O&G concentrations in liquid MBS cultures containing palm oil. These isolates promoted the highest O&G decrease in POME samples with 56 %, 77 %, 78 %, 76 % and 79 % O&G removal after 72 hours respectively. A microbial consortia composed of five degrading yeasts produced a O&G reduction up to 84 % in POME samples after 48 hours, evidencing a synergic effect of the microorganisms. The results of this study showed that bioaugmentation of polluted wastewaters from palm oil extraction with native microorganisms isolated from oily residues can be efficiently used to greatly improve the removal of grease, oils and organic matter.
Rural Scholars or Bright Rednecks? Aspirations for a Sense of Place Among Rural Youth in Appalachia

In this article, we promote sense ofplace as a legitimate aspiration of rural youth, including very able rural youth. The aspiration concerns the quest for rootedness and community as opposed to mobility and individual status. We con­ ducted exploratory analyses ofdata gatheredfrom 158 participants in the 1994 West VirginiaGovernor's Honors Acad­ emy (GHA) andfroma contrasting group of644 students in seven rural high schools. Findingssuggest that GHA students (whether rural or more urban): (I) are lessalienated than students in thecontrast group; (2) that they are not more eager to leave their local community than students in the contrast group; and (3) that GHA students exhibit stronger modem dispositions than students in the contrast group, but do not exhibit weaker rustic dispositions. In addition, GHA students do not pppear to be less satisfied with their (more urbanized) communities than rural students-at-large; however, rural GHA students do appear to be less satisfied with their local communities than GHA students living elsewhere. Findings are discussed in light ofconventional wisdom about aspirations and in view ofemerging rurals~hool improvementaims.
Snail Switches 5-FU-induced Apoptosis to Necrosis through Akt/PKB Activation and p53 Down-regulation

Snail is a zinc finger transcription factor that induces epithelial-to-mesenchymal transition (EMT), which promotes tumor invasion and metastasis by repressing E-cadherin expression. In addition, Snail restricts the cellular apoptotic response to apoptotic stimuli or survival factor withdrawal; however, its molecular mechanism remains largely unknown. In this study, we have investigated the mechanism underlying Snail-mediated chemoresistance to 5-fluorouracil (5-FU), one of the most widely used anti-cancer drugs. When Snail was overexpressed by doxycycline (DOX) in MCF-7 #5 cells, it inhibited 5-FU-induced apoptotic cell death and switched the cell death mode to necrosis. Snail expression, either by DOX treatment in MCF-7 #5 cells or by the transfection of Snail expression vectors pCR3.1-Snail-Flg, phosphorylation-resistant pCR3.1-S104, and 107A Snail-Flg in MCF-7 cells specifically induced PTEN down-regulation/inactivation and Akt/PKB activation, without affecting ERK1/2 activity. In addition, Snail prominently suppressed 5-FU-induced increases in p53 levels. These findings demonstrate that Snail switches 5-FU-induced apoptosis to necrosis through the activation of Akt/PKB and the down-regulation of p53 levels.
A model of personal-oriented training of bachelors of technical profile for high-tech industries

Abstract The higher education in Russia is now divided into two stages: Bachelor’s and Master’s degrees. Regretfully, the educational process of baccalaureate students has revealed unsatisfactory preparation of young specialists, who have to undergo further training and adaptation to a high-tech industry. The lack of professional competencies of graduating students is rather disappointing for employers. Therefore, it becomes vital to improve the educational process and implement significant changes to the methodological system of education. It is necessary to encompass information technologies. This study is devoted to the educational program for mechanical engineers, which has been developed according to the main employers requirements. The effectiveness of this training approach was proved during the research experiment. It proved the hypothesis that the improved model of student training: leads to a more active and effective studying process, incorporates an individual approach to each student, and contributes to a more efficient development of professional competencies.
Phase noise suppression in multilevel optical code-division multiple-access network coding system with embedded orthogonal polarizations

This study proposes a novel spectral-amplitude coding optical code-division multiple-access (SAC-OCDMA) scheme with four optical intensity levels by polarization division multiplexing (PDM) to increase the maximum permissible number of simultaneous subscribers using an optical broadband source of finite bandwidth. In the proposed system, each encoder/decoder pair is shared by two subscribers, and the requirement for complex polarization compensator schemes at the receiver is removed. The phase-induced intensity noise (PIIN) induced at high optical intensities significantly degrades the performance of a conventional SAC-OCDMA scheme. Therefore, this study uses two methods to suppress the PIIN effect: 1. two users share the same encoder and transmit signals on mutually orthogonal polarizations, such that some PIIN terms are canceled out; and 2. the receiver structure is equipped with multiple balanced detectors (MBDs) to reduce the PIIN power impinging on each photodiode (PD). The numerical evaluation results demonstrate that under PIIN-limited conditions, the proposed system achieves a higher performance than that of the conventional SAC-OCDMA scheme.
Permeation of Ionic Liquids through the skin: Permeação de Líquidos Iónicos através da pele

Alternative forms of drug delivery such as delivery through the skin, have been developed to explore other routes. However, the incorporation of poorly soluble or partially insoluble drugs into these delivery systems represents a major problem. Ionic liquids (ILs) may be incorporated in aqueous, oily or hydroalcoholic solutions and thus, may be used as excipients in drug delivery systems to increase/improve the topical and transdermal drug delivery. However, it is fundamental to consider the cytotoxicity of these salts and it is also crucial to evaluate if these compounds permeate through the skin. Herein, three imidazole-based ILs: [C2mim][Br], [C4mim][Br] and [C6mim][Br], were synthesized and each IL was incorporated within caffeine saturated solutions. Permeation studies of the active (caffeine) in these solutions were performed to evaluate the amount of IL that permeated through the porcine ear skin in the presence of the active. To achieve this, gravimetric studies of the receptor compartment were performed. Results showed that the more lipophilic IL [C6mim][Br] presented the highest permeation through the skin. The permeation is dependent upon the size of the alkyl chain of the IL, and as more than 60% of the ILs permeate is it vital to consider the cytotoxicity of these salts when considering their incorporation in topical systems.