Miracle-dz/UniFAR-FTUs huggingface dataset:
Shariah Audit Certification Contents: Views of Regulators, Shariah Committee, Shariah Reviewers and Undergraduate Students

Shariah Audit certification will show the stakeholders that Shariah auditors are skillful and competent in their field. Shariah audit practices should be identified at the professional and certified level. There should be a ‘Certified Shariah Auditor’ to ensure that the Shariah auditor is proficient to perform the task. This issue can be resolved through the certification program. Shariah audit is considered a new area in Islamic finance. It assures that institutions embracing Islamic finance are true to the Shariah principles by them having to undergo periodical audit on Shariah matters. There is a gap in the industry to the certification of Shariah audit as currently no certification is required for Shariah auditors, and there is no professional body offering Shariah audit certification. This research aims to identify the content/scope/ of Shariah audit certification. Data were collected through questionnaire survey method. The subjects for questionnaire distribution are the regulators, Shariah Committee members, Shariah Reviewers in the Islamic banks and undergraduate students. This study contributes on the contents for Shariah audit certification program. The results reveal that Shariah audit certification should at least cover the scope of Shariah audit outlined by Bank Negara Malaysia (BNM), financial statements and internal control systems of an Islamic bank. The contents of certification may also include the area of business policies, process and procedures, zakat calculation and payment, contracts and agreements, and assessment of financial resources. This study implicates that certification in this area will promote professionalism and improve the conduct of Shariah audit in the industry.
CHAPTER 128 Thyroid and Adrenal Disorders

Thyroid dysfunction (hyperthyroidism and hypothyroidism) arguably represents the most common form of endocrine disorder. Together with adrenal insufficiency, these disease states are often manifested with protean symptoms, such as fatigue and weakness, making them a diagnostic challenge. In their advanced states, classic manifestations develop, rendering each disorder more recognizable. Each disorder is also capable of producing life-threatening symptoms when it is untreated or precipitated by other stressors. For patient outcomes to be improved, prompt recognition and therapeutic intervention are critical.
Adaptive fuzzy knowledge‐based systems for control metabots' mobility on virtual environments

Abstract: The confluence of three‐dimensional (3D) virtual worlds with social networks imposes on software agents, in addition to conversational functions, the same behaviours as those common to human‐driven avatars. In this paper, we explore the possibilities of the use of metabots (metaverse robots) with motion capabilities in complex virtual 3D worlds and we put forward a learning model based on the techniques used in evolutionary computation for optimizing the fuzzy controllers which will subsequently be used by metabots for moving around a virtual environment.
Theory of Tin Whisker Growth: “The End Game”

Previous theories of the tin whisker growth proposing various dislocation mechanisms have been largely disproved. This paper presents a new and different theory for the mechanism of tin whisker growth. The theory addresses the fundamental requirements for Sn to diffuse to the base of the whisker grain and proposes a mechanism for whisker initiation and growth. Part of this is a theoretical proposal as to what makes the whisker grain different. The role of oxidation in whisker growth is also briefly addressed. Using this theory, attempts are made to illustrate how different whisker shapes are created. Finally, a proposed potential solution to tin whisker growth is presented, assuming that this theory is correct
An Empirical Analysis of the Awareness and Satisfaction Level of Internet Banking Users with Respect to Demographic Profile

This study is an attempt to explore the sources of awareness regarding Internet banking and usage of Internet banking services. The study also assesses the satisfaction level of the respondents on the basis of their demographic profile across the public and private sector banks. The data was collected from 120 respondents belonging to State Bank of India (SBI), Punjab National Bank (PNB) and Canara Bank among the public sector banks, and Industrial Credit and Investment Corporation of India (ICICI) Bank, Housing Development Finance Corporation (HDFC) Bank and Axis Bank among the private sector banks in the state of Punjab. The survey was conducted from February to April 2011. The study reveals that age has a statistically significant effect on the choice of a particular bank. Income also has a significant influence on the number of banks used. As regards gender and customers’ preference of bank, it was found that there is a significant influence of gender on the preference of bank. An analysis also demonstrates that statistically there is no significant relation between age and number of banks used, gender and number of banks used and income and customers preference of banks.
The Impact of Accounting Conservatism on Enhancement of Quality of Financial Reports: An Empirical Study on the Jordanian Industrial Corporations

The study provides additional evidence about the level of accounting conservatism in the financial reports of Jordanian industrial corporations, and it examines the impact of accounting conservatism on improving the quality of financial reports. To achieve these objectives, the study collects the required data to examine its hypotheses from (50) Jordanian industrial corporations listed in Amman Stock Exchange (ASE), for the period of 2001-2006, and using (Pooled Data Regression) and (Logistic Regression) tests. The study reveals important indications about the low level of accounting conservatism in the financial reports coming from Jordanian industrial corporations. It also found significant statistically relationship between the increased accounting conservatism and improvement of the quality of financial reports, through improving the external auditor’s opinion.
The structure and function of the β2‐adaptin appendage domain

The heterotetrameric AP2 adaptor (α, β2, μ2 and σ2 subunits) plays a central role in clathrin‐mediated endocytosis. We present the protein recruitment function and 1.7 Å resolution structure of its β2‐appendage domain to complement those previously determined for the μ2 subunit and α appendage. Using structure‐directed mutagenesis, we demonstrate the ability of the β2 appendage alone to bind directly to clathrin and the accessory proteins AP180, epsin and eps15 at the same site. Clathrin polymerization is promoted by binding of clathrin simultaneously to the β2‐appendage site and to a second site on the adjacent β2 hinge. This results in the displacement of the other ligands from the β2 appendage. Thus clathrin binding to an AP2–accessory protein complex would cause the controlled release of accessory proteins at sites of vesicle formation.
Fuzzy importance‐performance analysis for determining critical service attributes

– The purpose of this paper is to propose a novel approach of fuzzy importance‐performance analysis (FIPA) to replace conventional importance‐performance analysis (IPA) for determining critical service attributes those really need to improve for achieving superior customer satisfaction. , – First, referring numerous studies, conventional IPA has some erroneous assumptions, the customer satisfaction of attribute performance has the characteristic of three‐factor theory and the novel approach which integrates natural logarithmic transformation and partial correlation analysis is feasible for acquiring the implicitly derived importance of attributes. Second, according the fact and nature of fuzziness in human perception, this study applies fuzzy set theory to revise conventional IPA. Finally, the FIPA is proposed and subsequently implemented in a Taiwanese hot spring hotel case study. , – The implementation of FIPA shows the determined critical service attributes are almost completely different from those attributes acquired by conventional IPA. Hence, the application of conventional IPA may cause practitioners make incorrect decisions of improvement priorities for service attributes and direct unsuitable quality‐based marketing strategies. , – The proposed FIPA which integrates fuzzy set theory, three‐factor theory, partial correlation analysis and natural logarithmic transformation avoids the erroneous assumptions of conventional IPA, considers the nature of fuzziness in human perception and includes the actual importance of service attributes. Therefore, the proposed FIPA can effectively assist business managers in determining critical service attributes to improve service quality or customer satisfaction and to achieve competitive advantage.
Between Internationalisation and Proximity: the internationalisation process of automotive first tier suppliers

The paper analyses the strategies of internationalization pursued by first tier automotive suppliers (FTS). The advent of modular production in this sector implies many changes in vertical relationships, which can in turn be used to explain the causes and forms of suppliers’ internationalization. The paper tries to explain internationalization patterns via an analytical grid wherein proximity needs are portrayed as a function of the complexity and exclusivity of inter-firm interactions. The argument applied in this article is broken down into three sections: the first reconsiders the transformations induced by modularization; the second presents some stylized facts about the internationalization of FTS; and the third part both presents an analytical grid and derives its implications in terms of location of suppliers.
Is there a new commerce in Europe?

There is increasing use of the term new commerce within Europe. Consideration is given to the relationship between the concept of new commerce and that of the new economy in the USA. Parallels are drawn between the respective innovation-growth cycles. An attempt is made to identify several possible characteristics of new commerce and a case is made for the emergence of new structures and relationships that could justify the use of the term. Suggestions are made for research into analysing new commerce.
Privacy Protection in E-commerce: Identity-based Anonymous Privacy Agent

An identity-based anonymous agent privacy protection scheme is proposed to deal with the problems of privacy information disclosure. In this paper, some analysis about the status quo of the privacy protection research in China and some partitioning of privacy data in ecommerce are given. We further illuminate the whole process of privacy protection by an ecommerce privacy protection scheme based on the identity of the anonymous agent. At last, the simulation results are analyzed. Experimental results show that the novel scheme can ensure the anonymous reliability, integrity and efficiency to realize privacy protection in ecommerce process.
Intracranial pressure monitoring in severe head injury: compliance with Brain Trauma Foundation guidelines and effect on outcomes: a prospective study.

OBJECT The Brain Trauma Foundation (BTF) has established guidelines for intracranial pressure (ICP) monitoring in severe traumatic brain injury (TBI). This study assessed compliance with these guidelines and the effect on outcomes. METHODS This is a prospective, observational study including patients with severe blunt TBI (Glasgow Coma Scale score ≤ 8, head Abbreviated Injury Scale score ≥ 3) between January 2010 and December 2011. Demographics, clinical characteristics, laboratory profile, head CT scans, injury severity indices, and interventions were collected. The study population was stratified into 2 study groups: ICP monitoring and no ICP monitoring. Primary outcomes included compliance with BTF guidelines, overall in-hospital mortality, and mortality due to brain herniation. Secondary outcomes were ICU and hospital lengths of stay. Multiple regression analyses were deployed to determine the effect of ICP monitoring on outcomes. RESULTS A total of 216 patients met the BTF guideline criteria for ICP monitoring. Compliance with BTF guidelines was 46.8% (101 patients). Patients with subarachnoid hemorrhage and those who underwent craniectomy/craniotomy were significantly more likely to undergo ICP monitoring. Hypotension, coagulopathy, and increasing age were negatively associated with the placement of ICP monitoring devices. The overall in-hospital mortality was significantly higher in patients who did not undergo ICP monitoring (53.9% vs 32.7%, adjusted p = 0.019). Similarly, mortality due to brain herniation was significantly higher for the group not undergoing ICP monitoring (21.7% vs 12.9%, adjusted p = 0.046). The ICU and hospital lengths of stay were significantly longer in patients subjected to ICP monitoring. CONCLUSIONS Compliance with BTF ICP monitoring guidelines in our study sample was 46.8%. Patients managed according to the BTF ICP guidelines experienced significantly improved survival.
Customer Perception towards Relationship Marketing and Personal Demographic Variables: A study of Jaffna District, Srilanka

The purpose of this study is to find out the significant difference between personal demographic variables on customer perception towards relationship marketing, especially in the domestic private commercial banks in Jaffna district. The frame work is tested using one-way ANOVA (f-test), independent sample t-test (t-test) to find out the significant difference among all these variables. One hundred and fifty questionnaires have been circulated to customer of the private commercial bank but 68% of customer handed over the questioner. Systematic quasi-random sampling method has been adopted. The results of this study show that there is a significant mean difference in the customer perception towards relationship marketing across the income level and preferred banks of the customers. In contrast there is no significant mean difference in customer perception of relationship marketing across the age, gender, occupation of the customers. It means that whether male or female customers, senior or young customers, and customers in the government sector, self-employment or private sector, they have the same level of perception towards relationship marketing approximately. Researchers have suggested that the banking institutions in Jaffna District, Sri Lanka should focus on the personal demographic variables as monthly income, educational background and preference of the customers to create the strategic decisions in the operational and corporate level to increase the market share.
The accreditation of undergraduate medical education in Australia

The Australian Medical Council was established in 1985 with one of its three functions being the accreditation of medical schools and of courses leading to basic medical qualifications. The Accreditation (Standing) Committee has developed guidelines for assessment and accreditation in Australia, and commenced its programme of visits to Australian medical faculties in March 1988, with the tenth faculty scheduled to be visited in September 1993. This article describes the process of assessment and accreditation developed in Australia by the Australian Medical Council. A later article will discuss the issues in medical education that have been identified during the process of accreditation.
Specific Oral Communication Skills Desired in New Accountancy Graduates

International research findings and anecdotal evidence alike suggest that new accountancy graduates often begin their careers with inadequate oral communication skills. However, there is a lack of well-grounded empirical data concerning precisely what accountancy employers mean by “oral communication” and what specific skills they value most highly. This article describes a research project investigating the importance of 27 oral communication skills for students intending to begin an accountancy career in New Zealand, as perceived by chartered accountancy professionals. It also examines how frequently accountancy employers are finding these desired skills in new graduates. The findings reported in this study offer important guidance concerning the oral communication skills that new graduates will find most useful in the New Zealand accountancy workplace and suggest useful directions for accountancy students internationally.
[Application of metallothionein gene isoforms expression as biomarkers in cadmium exposure].

OBJECTIVE To investigate the feasibility of metallothionein (MT) gene expression level in human peripheral blood lymphocytes (HPBLs) as a biomarker in cadmium exposure. METHODS The MT gene expression level in HPBLs of workers exposed to cadmium was examined using RT-PCR technique, and the exposure assessment and effect assessment were conducted in exposed workers. RESULTS The basal MT-1A, IE, IF, IX and MT-2A expression level in workers exposed to cadmium were significantly higher than those in the control group (P < 0.05). The basal MT-1A, IE, IF, IX and MT-2A expression level would be significantly increased with the increase of the blood cadmium (BCd) level (P < 0.05). There was a trend of increase for the mRNA expression of the basal MT-1A, 1E, IF, IX, MT-2A, especially for the mRNA expression of MT-1A and MT-2A (P < 0.05) with the increase of the level of the urine cadmium (UCd). There was a good dose-response relationship between basal MT-1A expression and UCd. The basal MT-1A, IE, IF, IX and MT-2A expression level were significantly correlated with BCd (P < 0.05) while the basal MT-1A, IF and MT-2A expression level were significantly correlated with UCd (P < 0.05). There were dose-effect relationships of BCd to the basal MT-1E, MT-1F, MT-1X and MT-2X expression level respectively and there were also dose-effect relationships of UCd, beta(2)-MG and the urine metallothionein to the basal MT-1A expression. CONCLUSION The expression of the MT gene isoforms in HPBLs can serve as the biomarker for the cadmium exposure and MT-1A can also serve as the effective biomarkers for the cadmium-induced renal toxicity.
The effects of excipients on protein aggregation during agitation: an interfacial shear rheology study.

We investigated the effects of excipients in solutions of keratinocyte growth factor 2 (KGF-2) on protein aggregation during agitation as well as on interfacial shear rheology at the air-water interface. Samples were incubated with or without agitation, and in the presence or absence of the excipients heparin, sucrose, or polysorbate 80 (PS80). The effect of excipients on the extent of protein aggregation was determined by UV-visible spectroscopy and micro-flow imaging. Interfacial shear rheology was used to detect the gelation time and strength of protein gels at the air-water interface. During incubation, protein particles of size ≥1 μm and insoluble aggregates formed faster for KGF-2 solutions subjected to agitation. Addition of either heparin or sucrose promoted protein aggregation during agitation. In contrast, PS80 substantially inhibited agitation-induced KGF-2 aggregation but facilitated protein particulate formation in quiescent solutions. The combination of PS80 and heparin or sucrose completely prevented protein aggregation during both nonagitated and agitated incubations. Interfacial rheological measurements showed that KGF-2 in buffer alone formed an interfacial gel within a few minutes. In the presence of heparin, KGF-2 interfacial gels formed too quickly for gelation time to be determined. KGF-2 formed gels in about 10 min in the presence of sucrose. The presence of PS80 in the formulation inhibited gelation of KGF-2. Furthermore, the interfacial gels formed by the protein in the absence of PS80 were reversible when PS80 was added to the samples after gelation. Therefore, there is a correspondence between formulations that exhibited interfacial gelation and formulations that exhibited agitation-induced aggregation.
Internationalizing the market orientation construct: an in-depth interview approach

While the market orientation construct has received considerable attention in the recent literature, no systematic research has examined the nature of market orientation as applied to an export setting. Based on in-depth interviews with British exporters, this exploratory study offers insights into how a market orientation is manifested in such a setting and investigates possible factors influencing firms’ ability to implement a market orientation in their export operations. The results reveal that there are different patterns of export market orientation, determined largely by organizational and environmental influences.
Predicting Object Trajectories from High-Speed Streaming Data

Huge amounts of loosely structured and high velocity data are now being generated by ubiquitous mobile sensing devices, aerial sensory systems, cameras and radiofrequency identification readers, which are generating key knowledge into social media behaviors, intelligent transport patterns, military operational environments and space monitoring, safety systems etc. Machine learning models and data mining techniques can be employed to produce actionable intelligence, based on predictive and prescriptive analytics. However, more data is not leading to better predictions as the accuracy of the implicated learning models hugely varies in accordance to the complexity of the given space and related data. Especially in the case of open-ended data streams of massive scale, their efficiency is put to the challenge. In this work, we employ a variety of machine learning methods and apply them to geospatial time-series surveillance data, in an attempt to determine their capacity to learn a vessels behavioral pattern. We evaluate their effectiveness against metrics of accuracy, time and resource usage. The main concept of this study is to determine the most appropriate machine-learning model capable of learning a vessels behavior and performing predictions into a future point in time. Our aim is to document the prediction accuracy of a set of traditional forecasting models and then compare this to the prediction accuracy of streaming algorithms.
International retail research: focus, methodology and conceptual development

Purpose – The purpose of this paper is to consider the development of research in international retailing over the last 20 years and propose a future research agenda within a conceptual framework.Design/methodology/approach – The paper reviews the development of the retail internationalisation literature.Findings – Explains how different research topics have emerged over the years and how researchers have responded methodologically to the different research challenges encountered.Research limitations/implications – The paper emphasises the importance of journals such as the International Journal of Retail & Distribution Management in the development of the international retailing research domain and discusses the challenge researchers currently have in developing the subject area.Practical implications – Explores current understanding of the internationalisation process and through the consideration of different activities and processes within the international retail firm proposes a future research agend.