Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit Quality In Libya: Perceptions Of External Auditors

Audit Quality in Libya: Perceptions of External Auditors Audit quality has been a focus of interest and research in advanced countries for several decades given the role of auditors’ reports in the decisionmaking process used by investors. Despite the importance and the need for quality, there is no consensus on how audit quality should be measured. The present study attempts to develop a framework for audit quality. The objective is to obtain an insight into auditors’ perception of audit quality factors that relate to audit team factors, audit office factors and external environment audit factors which contribute to enhance audit quality. The conceptual model of this study is based on agency theory, stakeholder theory, and contingency theory . The variables of study are classified into three main groups: the first group is audit team factors including independence, continuous education and training, experience and professional conduct. The second group is audit office factors including planning of audit processes, supervision, specialization in the industry, and audit office size. The third group is audit environment including professional bodies, laws and regulations, and recognized standards. This study also examines the moderating effect of the external environment audit in the relationship between (1) audit team factors or (2) audit office factors, and audit quality. A total of 530 questionnaires were distributed to the Libyan Independent Auditors. The number of usable questionnaires was 251, yielding 47.36 percent response rate. Interviews were also conducted to gain a more in-depth understanding of the empirical results. Based on multiple regression analysis, the results indicate that both (1) audit team factors, and (2) audit office factors are significantly related to audit quality. The findings also indicate that the external environment audit moderates the relationship between audit team factors and audit quality while it does not moderate the relationship between audit office factors and audit quality. Overall, the findings of the study are expected to provide a Libyan audit firm with the importance of tackling the issue of audit quality, and to contribute in strengthening the capacity of audit firm when the recommendations are implemented.
Fast and accurate phonetic spoken term detection

For the first time in human history, large volumes of spoken audio are being broadcast, made available on the internet, archived, and monitored for surveillance every day. New technologies are urgently required to unlock these vast and powerful stores of information. Spoken Term Detection (STD) systems provide access to speech collections by detecting individual occurrences of specified search terms. The aim of this work is to develop improved STD solutions based on phonetic indexing. In particular, this work aims to develop phonetic STD systems for applications that require open-vocabulary search, fast indexing and search speeds, and accurate term detection. Within this scope, novel contributions are made within two research themes, that is, accommodating phone recognition errors and, secondly, modelling uncertainty with probabilistic scores. A state-of-the-art Dynamic Match Lattice Spotting (DMLS) system is used to address the problem of accommodating phone recognition errors with approximate phone sequence matching. Extensive experimentation on the use of DMLS is carried out and a number of novel enhancements are developed that provide for faster indexing, faster search, and improved accuracy. Firstly, a novel comparison of methods for deriving a phone error cost model is presented to improve STD accuracy, resulting in up to a 33% improvement in the Figure of Merit. A method is also presented for drastically increasing the speed of DMLS search by at least an order of magnitude with no loss in search accuracy. An investigation is then presented of the effects of increasing indexing speed for DMLS, by using simpler modelling during phone decoding, with results highlighting the trade-off between indexing speed, search speed and search accuracy. The Figure of Merit is further improved by up to 25% using a novel proposal to utilise word-level language modelling during DMLS indexing. Analysis shows that this use of language modelling can, however, be unhelpful or even disadvantageous for terms with a very low language model probability. The DMLS approach to STD involves generating an index of phone sequences using phone recognition. An alternative approach to phonetic STD is also investigated that instead indexes probabilistic acoustic scores in the form of a posterior-feature matrix. A state-of-the-art system is described and its use for STD is explored through several experiments on spontaneous conversational telephone speech. A novel technique and framework is proposed for discriminatively training such a system to directly maximise the Figure of Merit. This results in a 13% improvement in the Figure of Merit on held-out data. The framework is also found to be particularly useful for index compression in conjunction with the proposed optimisation technique, providing for a substantial index compression factor in addition to an overall gain in the Figure of Merit. These contributions significantly advance the state-of-the-art in phonetic STD, by improving the utility of such systems in a wide range of applications.
Towards an asynchronous robot control system using the sEMG signals of sequential upper limb movements

To date, surface electromyography (sEMG) signals have already been widely and effectively used for the detection and recognition of human limb movements, and applied as control signals in human-computer interaction (HCI) systems. Current trends indicate that taking natural human motion mode as input signals to control peripheral equipments, such as a robot or a mechanical arm, is one of the major subjects in the field of HCI. As previous researches indicated, human complex and continuous motions are composed of sequential simple and discrete sub-movements. In this paper, we proposed and realized an asynchronous robot control system by recognizing the sEMG signals of sequential upper limb movements. Specifically, we designed a mode-switched mapping control system based on seven-class sequences. Furthermore, we extracted the features of mean absolute value (MAV) and waveform length (WL), and used feature-fusion recognition method based on decision-tree. The average control time and actual command number of the subjects reached 110.3 seconds and 17.3, respectively; the best one's indexes reached 89 seconds and 14.7, respectively. The experimental results indicated that the proposed approach could be considered as an idealized model for natural human motions and contributed to realize a more natural HCI system by recognizing upper limb movements sequentially.
Barriers to the Implementation of Strategic Decisions: Evidence from Hotels in a Developing Country

ABSTRACT The purpose of this study is to examine potential barriers to the implementation of strategic decisions in hotels located in Antalya, Turkey. Empirical data were collected from questionnaires given to managers from three-, four-, and five-star hotels in Antalya. By analyzing the data from the questionnaires, researchers identified the most and least important barriers related to hotel performance and operation time, and extracted seven factors driving the implementation of strategic decisions. The research findings reveal significant relationships between specific factors and performance indicators. This article provides specific theoretical and practical implications of the research, the limitations of the study, and potential areas for future research.
Motivating More Individual Investors to Emerging Stock Markets: The Case of Vietnam

The study proposes solutions on attracting more individual investors to participate at Vietnamstock market. The study employs qualitative and quantitative approaches including indepth interviews with 8 investors in Ho Chi Minh City and Ha Noi Capital, who each have 10 years of experience in investing stocks in Vietnam; a group discussion to 6 brokerage managers working for top securities corporations; and a survey of 200 individual investors trading at Vietnam stock market. The results obtained helped the authors to develop detailed recommendations for the related public institutions, securities corporations and individual investors.
PTSD: constructs, diagnoses, disorders, syndromes, symptoms, and structure.

The fifth revision of the American Psychiatric Association’s Diagnostic and Statistical Manual of Mental Disorders (DSM5) regarding posttraumatic stress disorder (PTSD) has been accompanied by debates applicable to the nomenclature at large as well as those issues specific to reactions to exposure to traumatic stressors. Among the former, a core dispute involves dimensional versus categorical approaches (e.g., Linscott & van Os, 2010). Among the latter are (a) where PTSD and acute stress disorder (ASD) belong in the nomenclature (i.e., remain or not among disorders currently conceptualized as anxiety disorders); (b) should complex PTSD (CPTSD) be added to the list; (c) what changes, if any, should occur in the criteria; (d) what way should they be modified for children, and (e) what is the evidence and conceptual rationale for these modifications. A parallel process is occurring in the 11th revision of the International Classification of Diseases (ICD-11), making the discussion and decisions likely to have scientific and pragmatic worldwide implications. With respect to PTSD, as of this writing, an outcome for a number of these issues for DSM-5 have been proposed (see Friedman et al., 2011), the most far reaching of which is a byproduct of an overall revision of the organizational structure of the chapters and listings in the DSM-5: the creation of traumaand stressor-related disorders. The administrative need for a nomenclature of disorders, diseases, injuries, and treatments is obvious, and the goal of making it easier to use and more reflective of current knowledge is also laudable. Nevertheless, there are conceptual conundrums that the current revisions face and the terms that are used in the manuals have implications regarding the fundamental issues
Toward a Behavioral Theory of Real Options: Noisy Signals, Bias, and Learning

Research Summary: We develop a behavioral theory of real options that relaxes the informational and behavioral assumptions underlying applications of financial options theory to real assets. To do so, we augment real option theory's focus on uncertain future asset values (prospective uncertainty) with feedback learning theory that considers uncertain current asset values (contemporaneous uncertainty). This enables us to incorporate behavioral bias in the feedback learning process underlying the option execution/termination decision. The resulting computational model suggests that firms that inappropriately account for contemporaneous uncertainty and are subject to learning biases may experience substantial downside risk in undertaking real options. Moreover, contrary to the standard option result, greater uncertainty may decrease option value, making commitment to an investment path more effective than remaining flexible. Managerial Summary: Executives recognize the need to make uncertain investments to grow their business while mitigating downside risk. The analogy between financial options and real corporate investments provides an appealing method to consider the practical challenge of such investment decisions. Unfortunately, the “real options” analogy seems to break down in practice. We identify how a second form of uncertainty confounds real options intuition, leading managers to overestimate the value of uncertain investments. We present a behavioral real options model that accounts for both forms of uncertainty and suggest how uncertainty interacts with behavioral bias in the option execution/termination decision. Our model facilitates assessment of the conditions under which investments in uncertain opportunities are usefully considered as real options, and provides a means to evaluate their attractiveness.
Hashimoto's thyroiditis: Cytodiagnostic accuracy and pitfalls

To determine the cytodiagnostic accuracy rate and pitfalls of Hashimoto's thyroiditis (HT), the files and smears prepared from the thyroid needle aspirates of 146 patients with suspected HT and/or clinically and serologically confirmed HT were reviewed. Of those patients, 105 presented with a diffuse and rubbery thyroid enlargement, and 41 with one or two prominent nodules. For the first group (105 patients), the needle aspiration biopsy (NAB) was performed on one or two thyroid lobes during their initial endocrinologic consultation, and for the second group (41 patients), the NAB was performed on and around the predominant nodules that were found either at initial physical examination or during the patients' routine follow‐ups. In 134 cases, a cytodiagnosis of HT was made on the first NAB. Among the 41 patients with a prominent thyroid nodule, a thyroid neoplasm was suspected clinically in four because their thyroid nodules increased in size. In the other 12 patients, a cytodiagnosis of follicular neoplasm (FN) was made in five cases, and a Hürthle cell tumor (HCT) was diagnosed or suspected in seven patients. All 16 patients had thyroid surgery, and a HT was histologically confirmed in all cases. In the first four patients, no tumor was found. Among five patients with a cytodiagnosis of FN, one had a hyperplastic follicular cell nodule (HFCN), two had follicular adenomas, and two had papillary carcinomas of follicular variant. For the seven patients with a cytodiagnosis of HCT, HCT was confirmed in three, three were found to have hyperplastic Hürthle cell nodules (HHCN), and one showed a benign colloid nodule with Hürthle cell changes and remote hemorrhagic necrosis. It is concluded that NAB is highly sensitive in diagnosing HT, with a diagnostic accuracy rate of 92% by the first biopsy attempt. The cytologic differential diagnosis between an HFCN and a follicular neoplasm and between an HHCN and an HCT is impossible in some cases. Diagn. Cytopathol. 16:531–536, 1997. © 1997 Wiley‐Liss, Inc.
Not for profit accountability: addressing potential barriers

This chapter analyses barriers that not-for-profit (NFP) organisations face in meeting public demands to be accountable and considers possible responses, based on a study of NFP staff, directors and regulators in Australia. While ‘accountability’ has many possible meanings, the chapter focuses on barriers to NFPs being accountable for the quality or impact of their services even when they are motivated to do so. Of course, there are many other ways that accountability can break down, including through conflicts of interest and outright fraud. However, given the complexity of accountability demands, there are numerous obstacles to being accountable even with the best intentions. A key finding of this study is that many NFP staff and directors want to be accountable, but encounter various barriers to doing so. The chapter explores three such barriers: 1) reporting
Compound Motor Action Potential: Electrophysiological Marker for Muscle Training

Purpose: The compound motor action potential (CMAP) represents the summated action potentials of all stimulated motor endplates and potentially reflects muscle hypertrophy and increased muscle contractions. Since electrophysiological biomarkers for high-resistance strength training are lacking, the authors evaluated whether the CMAP of distal and proximal muscles differs between healthy men and women who perform and do not perform high-resistance muscle training. Methods: Motor neurography was performed with stimulation of the median nerve (recording of abductor pollicis brevis muscle), peroneal nerve (recording of extensor digitorum brevis muscle), femoral nerve (recording of rectus femoris muscle) and musculocutaneous nerve (recording of biceps brachii muscle), and isometric muscle strength, measured with a hand-held dynamometer, were performed on 83 healthy subjects (52 women). Results: Trained women had 25% higher CMAP amplitude in the rectus femoris muscle than untrained women (P < 0.001), whereas CMAP amplitude in the trained male cohort was 25% higher in the biceps (P = 0.005) compared with untrained men. In the trained group, CMAP amplitude in the biceps correlated with isometric muscle strength (R = 0.30; P = 0.046). Conclusions: The authors' propose the CMAP as an objective neurophysiological parameter for proximal muscle status and training effects in future interventional studies of patients with neuromuscular disorders.
Distribution of Cells Seeded Onto a Polymeric Scaffold for Bone Regeneration

Aims In orthopedic surgery the tissues damaged by injury or disease could be replaced using constructs based on biocompatible materials, cells and growth factors. Scaffold design, porosity and early colonization are key components for the implant success. From biological point of view, attention may be also given to the number, type and size of seeded cells, as well as the seeding technique and cell morphological and volumetric alterations. The most common method for examining cells in scaffolds is still microscopy. Based on embedding the sample, sectioning and finally histological staining, this technique is destructive and only semiquantitative. The present paper describes the use of the microCT approach (to date used principally for mineralized matrix quantification) to observe construct colonization in terms of cell localization, and make a direct comparison of the microtomographic sections with SEM images and CLSM analysis. Cells do not have the intrinsic X-ray attenuation ability to be clearly visualized by microCT thus it becomes necessary to use a contrast agent [1] The studies that have approached 3D cellular distribution analysis by microCT used osmium tetroxide as contrast agent [2-3] because of its great affinity with lipids: it reacts with unsaturated lipids by forming black compounds containing hexavalent osmium that are visible by microCT.
Level of Pericardial nsulin-Like Growth Factor-1 in Patients With eft Ventricular Dysfunction and Advanced Heart Failure

OBJECTIVES To test the hypothesis that the cardiac insulin-like growth factor-1 (IGF-1) system is up-regulated in the failing heart, we measured the pericardial (cardiac) and plasma (circulating) IGF-1 levels in coronary artery disease patients. BACKGROUND Local IGF-1 systems are regulated differently from the systemic IGF-1 system. The cardiac IGF-1 system is up-regulated by the increased left ventricular (LV) wall stress. However, it remains unknown how this system is affected in LV dysfunction and heart failure. METHODS We measured the plasma and pericardial fluid levels of IGF-1 and brain natriuretic peptide (BNP) in 87 coronary artery disease patients undergoing cardiac surgery, and examined their relationships with LV function and heart failure severity. The expressions of IGF-1 and IGF-1 receptor proteins were examined in endomyocardial biopsies obtained from other patients with normal or impaired LV function. RESULTS The pericardial IGF-1 and BNP levels were positively correlated with the plasma BNP level (both p 0.001). The pericardial IGF-1 level was increased in heart failure patients, whereas the plasma IGF-1 level was rather decreased. The pericardial IGF-1 level was inversely correlated with the LV ejection fraction (p 0.001), whereas the plasma IGF-1 level was not. Positive immunostaining for IGF-1 and IGF-1 receptor proteins was enhanced in myocardial biopsies from failing hearts compared with those from nonfailing hearts. CONCLUSIONS The pericardial IGF-1 level was increased in patients with LV dysfunction and heart failure, whereas the plasma IGF-1 level was decreased. These results may indicate that up-regulation of the cardiac IGF-1 system serves as a compensatory mechanism for LV dysfunction. (J Am Coll ublished by Elsevier Inc. doi:10.1016/j.jacc. 2006.06. 048
Non-intrusive Load Monitoring Using Imaging Time Series and Convolutional Neural Networks

In recent years, more than 50 million advanced (smart) metering infrastructure units have been installed by the U.S electric utilities. Although, smart metering can provide hourly or sub-hourly customer load, it has failed to directly benefit and provide actionable information to consumers and engage them in energy savings. Using nonintrusive load monitoring techniques, the smart metering data can be disaggregated to individual components for each appliance which consequently can be used to monitor the performance of the appliances, inform consumer about future failures and help them to reduce energy consumption. In this study, the time series data was encoded to images using Gramian Angular Summation Fields (GASF). This enabled us to train Convolutional Neural Networks (CNNs) on the encoded images. The developed model was used for energy disaggregation. To determine the performance of the developed model, mean absolute error and relative error in total energy was calculated for the obtained results from the deep neural net architecture. The convolutional neural network generalized well on unused test data without significant effort in data cleaning and feature engineering.
RISK MANAGEMENT FOR SMALL BUSINESSES

Risk management applies to many aspects of a business. Your business is subject to internal risks (weaknesses) and external risks (threats). Generally, you can control internal risks once you identify them. However, external risks may be out of your control Risk is something which is inherent in almost all business functions and decisions. Therefore, it is essential that organizations identify the risk areas in their business as well as implement appropriate risk management strategy to eliminate or reduce the negative impact of a risk as well as keep reviewing the risk management strategy implemented in order to ensure that the risk management strategy implemented is effective. The monitoring of risk becomes all the more imperative in case of small sized businesses as they have access to limited resources and funds and thus tend to be exposed to a greater extent to a number of risks and the related harmful effects. Thus, the report focuses the ways in which small business owners can manage their risks and the strategies that need to be implemented by them in order to deal with the different types of risks.
Wilson's Formula with Nonlinear Holding Cost and Random Quality

The classical Wilson’s square root formula is based on a series of highly restrictive assumptions among which are deterministic demand, constant holding costs across time and perfect quality of replenishment items. Many variants of the traditional Wilson model have been developed as a result of relaxing one or more of these assumptions. These variants include a class of Economic Order Quantity (EOQ) or Economic Manufacturing Quantity (EMQ) models that treat holding cost as a function of the amount of time that an item is held in inventory. Such models are known as perishable inventory models. A second class of EOQ and EMQ models that have received significant attention in the literature over the past few decades relax the perfect quality assumption by treating the number of defective units in each lot as a random variable. In this paper we utilize the basic framework of Wilson’s model with nonlinear holding cost which has appeared in the literature and adjust it for the quality factor.