Miracle-dz/UniFAR-FTUs huggingface dataset:
Guided Reflectometry Imaging Unit Using Millimeter Wave FMCW Radars

Frequency-modulated continuous wave (FMCW) radar systems in the millimeter and submillimeter range are technologically mature for many applicative fields such as automotive and aerospace industries for imaging and nondestructive testing. This work reports on a new implementation of a guided FMCW radar reflectometry unit for sensing and imaging applications. Only a terahertz dielectric waveguide is used for signal transmission between the transceiver module and the sample, thus drastically simplifying the experimental setup. Compared to continuous wave guided systems, one of the main advantages granted by the use of FMCW radars in combination with waveguides, is the differentiation capability between the reflected signals generated along the wave guide as parasitic signals or at its probing end as sensing information and therefore improving the expected signal-to-noise ratio. This innovative approach is demonstrated by using a dielectric hollow-core waveguide integrated with two different radar transceivers; the high-performance, III–V based 100 GHz SynView unit as a reference system and a compact, low-cost, printed circuit board (PCB)-integrated, 122 GHz transceiver developed by silicon-radar GmbH. Both three-dimensional electromagnetic simulations and raster scans are performed to investigate quantitatively the propagation behaviors including the coupling capabilities, dynamic range limitations, beam profile, and induced artefacts of the guided FMCW reflectometry system. The feasibility of a simplified guided terahertz FMCW reflectometry probing unit is proven. The integration of a solid immersion lens at the end of the waveguide is also demonstrated for imaging resolution improvement.
International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda

Correspondence Lisa Schmidthuber, JohannesKeplerUniversity,Altenberger Straße69, 4040Linz,Austria. Email: lisa.schmidthuber@jku.at Abstract The development of International Public Sector Accounting Standards (IPSASs) aims at harmonizing public sector accounting at an international level. IPSASs are intended to generate more comparable financial information across national boundaries and minimize differences in countries’ generally accepted domestic accounting principles. Despite the various advantages of adopting IPSASs, the new accounting standards have been accompanied by critiques in terms of implementation costs, lack of pressure, and alignment with public sector specialties. In addition, many countries have refused to adapt their governmental accounting systems to IPSASs. In the last two decades, a plethora of studies has investigated the evolution of an internationally comparable accrual-based accounting system. This article provides a systematic review of this research. First, it identifies existing knowledge of research on IPSASs, resulting in a sample of 80 journal articles. Second, it structures research on IPSASs with an empirical focus in three main research areas: (a) antecedents of IPSAS adoption; (b) implementationof accrual accounting basedon IPSASs; and (c) outcomes of IPSAS adoption. Third, it discusses the shortcomings and gaps in the existing research and develops an agenda for future research.
Recent advances in materials and device technologies for soft active matrix electronics

Multiplexed active matrix addressing is critical to extract and process signals from a large number of channels. Recently, the soft active matrix has attracted a great deal of attention due to its potential for a variety of applications such as electronic skins, sensors, and bioelectronics. To realize their use in these various applications, flexible and stretchable formats of the active matrix technologies have emerged. In this review, a variety of reports on the soft active matrix are presented and discussed. The technologies of electronic devices implemented in the modern active matrix are introduced. Strategies to achieve flexible and stretchable active matrix technologies, their advantages and disadvantages, and their applications are briefly described. The review closes with a summary, the associated challenges, and future directions for the development of soft active matrix electronics.
Statistics of sea-effect snowfall along the Finnish coastline based on regional climate model data

Abstract. The formation of convective sea-effect snowfall (i.e., snow bands) is triggered by cold air outbreaks over a relatively warm and open sea. Snow bands can produce intense snowfall which can last for several days over the sea and potentially move towards the coast depending on wind direction. We defined the meteorological conditions which statistically favor the formation of snow bands over the north-eastern Baltic Sea of the Finnish coastline and investigated the spatio-temporal characteristics of these snow bands. A set of criteria, which have been previously shown to be able to detect the days favoring sea-effect snowfall for Swedish coastal area, were refined for Finland based on four case study simulations, utilizing a convection-permitting numerical weather prediction (NWP) model (HARMONIE-AROME). The main modification of the detection criteria concerned the threshold for 10 m wind speed: the generally assumed threshold value of 10 m s −1 was decreased to 7 m s −1 . The refined criteria were then applied to regional climate model (RCA4) data, for an 11-year time period (2000–2010). When only considering cases in Finland with onshore wind direction, we found on average 3 d yr −1 with favorable conditions for coastal sea-effect snowfall. The heaviest convective snowfall events were detected most frequently over the southern coastline. Statistics of the favorable days indicated that the lower 10 m wind speed threshold improved the representation of the frequency of snow bands. For most of the favorable snow band days, the location and order of magnitude of precipitation were closely captured, when compared to gridded observational data for land areas and weather radar reflectivity images. Lightning were observed during one third of the favorable days over the Baltic Sea area.
Legume-Rhizobium Strain Specificity Enhances Nutrition and Nitrogen Fixation in Faba Bean (Vicia faba L.)

This study reports the effectiveness of some selected rhizobium strains in enhancing nitrogen fixation and nutrient uptake in Vicia faba L. Multi-location field experiments were conducted for two years (2016 and 2017) using a split-plot in randomized complete block design. Treatments comprised six rhizobium strains as the main plot factor and three varieties of Vicia faba as the sub-plot factor. Non-inoculated plants with or without N fertilizer served as +N and −N controls, respectively. Peat carrier-based inoculant of each strain was applied at the rate of 10 g kg−1 seed. Data on nodulation were taken at the late-flowering stage, whereas nitrogen and phosphorus concentrations in plant parts were analyzed at physiological maturity. The total nitrogen difference method was employed to quantify nitrogen fixation. Location x rhizobium strain x variety interaction had a significant effect on nodule dry weight plant−1. Rhizobium strains significantly enhanced nodulation, nitrogen fixation, nutrient uptake and soil nitrogen balance. Inoculation with NSFBR-12 and NSFBR-15 resulted in the highest nitrogen fixed, nutrient uptake and soil nitrogen balance. Vicia faba inoculated with the two top performing strains, NSFBR-12 and NSFBR-15 fixed respectively 87.7% and 85.5% of the total nitrogen uptake. Non-inoculated plants fulfilled proportionately more of the total nitrogen uptake through nitrogen derived from the soil rather than fixed nitrogen. Soil available phosphorus and pH had appreciable influences on nitrogen and phosphorus uptake of inoculated Vicia faba. Inoculation with competitive and effective rhizobium strains can improve soil nitrogen balance, nitrogen fixation and nutrient uptake of Vicia faba.
Is proton magnetic resonance spectroscopy a valid method to quantify muscle carnosine in humans?

5 1 Applied Physiology and Nutrition Research Group, School of Physical Education and Sport; 6 Rheumatology Division; Faculdade de Medicina FMUSP, Universidade de Sao Paulo, Sao Paulo, SP, BR. 7 2 Rheumatology Division; Faculdade de Medicina FMUSP, Universidade de Sao Paulo, Sao Paulo, SP, BR. 8 3 LIM44 Institute of Radiology and Oncology, School of Medicine, University of Sao Paulo, Sao Paulo 9 01246903, Brazil. 10 4 Sport, Health and Performance Enhancement Research Centre; Musculoskeletal Physiology Research 11 Group; School of Science and Technology, Nottingham Trent University, Nottingham, United Kingdom. 12 5 Department of Biochemistry and Technological Chemistry, Universidade Estadual Paulista (UNESP), SP, 13 BR. 14
Fully Coupled Modeling of Athlete Force Application and Power Transfer in Rowing Ergometry

A fully coupled model of an athlete’s muscular force output combined with a load resistance is developed and investigated in context of ergometer rowing. The athlete force is based on a simple Hill equation hyperbolic-in-speed, and parabolic-in-length model. Coupling this force function with the dynamics of the ergometer load and inertia and athlete’s own body mass inertia produces a trajectory of the resultant motion in force-speed-length space. The coupled equations were solved using a first order time-marching procedure, and iteratively calculated starting conditions based on ergometer spin-down during the recovery period between strokes. The results agree well with experimental measurements available from Kleshnev particularly given the relatively simple, and untuned, athlete force model used. Changing the load resistance changed the trajectory of the stroke, with qualitative agreement with the expected outcomes.
Q Learning with Quantum Neural Networks

Applying quantum computing techniques to machine learning has attracted widespread attention recently and quantum machine learning has become a hot research topic. There are three major categories of machine learning: supervised, unsupervised, and reinforcement learning (RL). However, quantum RL has made the least progress when compared to the other two areas. In this study, we implement the well-known RL algorithm Q learning with a quantum neural network and evaluate it in the grid world environment. RL is learning through interactions with the environment, with the aim of discovering a strategy to maximize the expected cumulative rewards. Problems in RL bring in unique challenges to the study with their sequential nature of learning, potentially long delayed reward signals, and large or infinite size of state and action spaces. This study extends our previous work on solving the contextual bandit problem using a quantum neural network, where the reward signals are immediate after each action.
Design of High Speed and Low Power Differential Voltage Charge Sharing Comparator using Small Swing Domino Logic

Propagation delay and leakage power are the two major designing challenges in VLSI circuits, in sub-micron technologies. The paper presents here a novel dynamic charge sharing comparator with a technique: Low Voltage Power Reduction Technique(LVPRT), to decrease the propagation delayand leakage power. This comparator shares a charge to get approximately half of the supply voltage at both the outputs. The conventional analog comparators are occupies larger area due to their chain of pre-amplifiers, where as the design of dynamic comparators can avoid the general structure of chain pre-amplifier, therefore lesser area can be occupied, which in turns make us to achieve lower power consumption. The comparator proposed here has been simulated in CMOS 90nm technology node with constant supply voltage of 1V, at frequency of 100MHz using CADENCE Virtuoso tool and comparative analysis has been done with previous work. Simulation results shows that the power reduction of 66.87% and Propagation delay of 51.39% compared to previous work.
ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
Assessing land use and land cover change detection using remote sensing in the Lake Tana Basin, Northwest Ethiopia

Abstract Land use land cover (LULC) change detection based on remote sensing data is an important source of information for various decision support systems. Information derived from land use and land cover change detection is important to land conservation, sustainable development, and management of water resources. This purpose of this study is therefore concerned with identifying the change in land use and land cover detection of the Tana basin. To identify land cover changes detection; remote sensing data, satellite imagery and image processing techniques had done within three dates of 1986, 2002 and 2018 using Land sat TM 30 m resolution images. ENVI and Arc GIS soft wares had used to identify the changes. The classification had done using six land cover (water body, bushland, grassland, forestland, cultivated, and residential land) class. Preprocessing and classification of the images had analyzed carefully and accuracy assessment was tested separately using the kappa coefficient. The results showed that overall accuracy in the basin was 84.21%, 83.32% and 91.40% and kappa coefficient of 79.02%, 83.32%, 89.66% for the years 1986, 2002 and 2018 respectively. This study indicated that in the last 32 years period, agricultural land and residential areas had significantly increased by 15.61% and 8.05% respectively in the basin. Therefore, proper land management practices, integrated watershed management, and active participation of the local community should be advance to protect undesirable LULC change in the basin.
Exploring relevant wavelength regions for estimating soil total carbon contents of rice fields in Madagascar from Vis-NIR spectra with sequential application of backward interval PLS

ABSTRACT Laboratory visible and near-infrared (Vis-NIR) spectroscopy with partial least squares (PLS) regression can be used to determine the soil carbon (C) content, and the waveband selection procedures can refine the predictive ability. However, individually selected wavebands are not always the same depending on the location, scale, and approach. To simplify the variable selection issue, some methods for selecting wavelength regions instead of individual wavebands have been proposed. In this study, we explore relevant wavelength regions for predicting the total carbon (TC) content of lowland and upland soils in Madagascar from Vis-NIR spectroscopy using a dynamic version of backward interval PLS (biPLS) regression. The predictive ability of dynamic biPLS was compared with that of standard full-spectrum PLS (FS-PLS) using the cross-validated coefficient of determination (R 2), root mean squared error (RMSE), and ratio of performance to interquartile distance (RPIQ). The biPLS models using reflectance (R 2 = 0.877, RMSE = 0.690) and first derivative reflectance (FDR) (R 2 = 0.940, RMSE = 0.494) data sets showed better predictive accuracy than the FS-PLS models using reflectance (R 2 = 0.826, RMSE = 0.809) and FDR (R 2 = 0.933, RMSE = 0.518) data sets, the spectral efficiency was improved. By using biPLS to predict soil TC, the model was simplified by using only four selected wavelength regions in the reflectance (400–490, 1402–1440, 1846–1980 and 2151–2283 nm) and FDR (652–687, 1322–1443, 1856–1985, and 2290–2400 nm) data sets, which yielded reliable (RPIQ > 2.5) predictions. Graphical abstract
Connecting to nature through tech? The case of the iNaturalist app

Self-defined as ‘an online social network of people sharing biodiversity information to help each other learn about nature’, iNaturalist is a mobile application whose primary goal is ‘to connect people to nature’, closely followed by the secondary goal of ‘generating scientifically valuable biodiversity data from these personal encounters’, which the founders believe can be achieved simultaneously with the primary goal in a self-reinforcing logic. Following an approach informed by media studies on wildlife photography and film, and science and technology studies as well as insights from interviews with users and participant observation in the Los Angeles area, this article makes the case that mobile applications such as iNaturalist sit at a tension because while they can ignite interest in the natural environment, they also prescriptively describe and normalize a ‘nature’ and an epistemology that are particular to the natural sciences.
The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia

Abstract After the emergence of financial scams like Enron, WorldCom and Toshiba, the researchers have emphasized the significance of the audit committee (AC) in curtailing the earnings management (EM). The role of the AC in financial reporting has received significant attention in accounting research because it offers information to shareholders for investment decision making. Researchers have examined whether AC characteristics mitigate managers’ EM practices. Whereas there is a scarcity of research that investigates the association among ACs and impression management (IM). The objective of this research is to examine the relationship between the AC characteristics and IM practices in the chairman statement of the Malaysian companies We used IM as the measure for financial reporting quality (FRQ). Secondary data is utilized that is obtained from the annual report and Thomson Reuters Database. The sample of this study comprises companies listed on the Main Market of Bursa Malaysia in 2017–2018. Interestingly, this research findings identify that AC independence has a significantly negative relationship with the level of IM measured on the basis of qualitative scores (IMSC1) and quantitative scores (IMSC2). The findings of this research supported the agency theory because it argues that strong internal governance monitoring mechanisms improve the FRQ and decrease the IM. AC meeting has a significant positive association with the level of IM based on qualitative scores (IMSC1). This result does not support the argument that increasing number of ACs meetings results in reduced IM and enhanced FRQ. Also, the AC meeting has no relationship with the level of IM in the quantitative scores (IMSC2), whereas IM and AC size has no association with AC financial experts. This result may not support the argument of the agency theory that AC size, meeting and financial experts significantly enhances the FRQ. Findings of the study may enable regulatory bodies and policymakers to devise policies and strategies to improve the credibility of financial statements in Malaysia. Future studies may consider the effect of other AC characteristics, like AC quality, AC members’ ownership and AC members’ remuneration on IM.
Recruitment Aspects in the Agricultural Sector: Survey of Enterprises in the Czech Republic

Recruitment is one of the most important human resource management tools in the field of agriculture with reference to the current state of the labour market and the concept Agriculture 4.0. The first part of this article concentrates on the recruitment, on-line recruitment and recruitment methods. The second part evaluates the results of a quantitative survey carried out in the Czech Republic. The principal aim of this research project is to identify aspects in recruitment in the field of agriculture. Data were obtained by means of an electronic questionnaire completed by Czech agricultural enterprises (N=980). For data evaluation Chi-squared test was used. The survey shows that agricultural enterprises mostly prefer traditional methods for recruitment i.e. employee referral – 91.4%; internal recruitment – 81.4%. If on-line recruitment is used, then the website of the enterprise (55.1%) is usually exploited. Moreover, the enterprises surveyed make less use of “mobile recruiting” – such as pracezarohem (11.4%).
THE NATURE OF INNOVATION ECO-SYSTEM OF THE WESTERN KAZAKH STATE UNIVERSITY

It was a strong belief that higher education institutions are notoriously resistant to change. However, during the COVID-19 pandemic, universities have quickly and effectively moved millions of students and educators online despite huge logistical and technological challenges. There are very few industries that have reacted in this way. In future leading universities will look for a new business model and apply disruptive innovations into the leaning process.Today is a right time for planning a long term innovation strategy. In recent years Kazakh higher education development has been accompanied by intensive economic growth and raising demand for high qualifies employers. The aim of this research is to reveal the ways of implementing high innovation and creativity approach in universities under example of Western Kazakhstan State University. This study examines the factors determining conditions for development of innovation culture across the university and industry. The methodology is based on expert interviews, reflective experiences; surveying research for innovation, incorporating the information on innovation landscape map, university infrastructure, human resources, PESTEL analysis as well as industry overview. The results show that WKSU needs frugal innovation, as it provides a new entrepreneurial landscape for companies in low-income countries with limited resources to develop innovations.
Uma discussão sobre o Observatório Socioeconômico da Covid-19 por meio de uma perspectiva estadual, regional e nacional

O novo coronavírus (Covid-19) é considerado um vírus de rápida transmissão e disseminação, desse modo, traz preocupação em nível internacional, e seus impactos ultrapassam as questões de saúde. Há um grande risco frente à pandemia gerada por esse vírus, principalmente no contexto latino-americano, devido às altas desigualdades econômicas e sociais. Neste sentido, ressalta-se a importância de um observatório com dados socioeconômicos de impactos da Covid-19 e da simulação dos impactos de cenários de medidas econômicas, cuja questão é retratada como objetivo do presente estudo, buscando observar os aspectos do Rio Grande do Sul (RS), das macrorregiões brasileiras e da economia brasileira como um todo. Neste contexto, é empregada uma técnica indireta de tratamento de dados a partir de levantamento bibliográfico, sendo um estudo exploratório. Tem-se, como resultados esperados, a contribuição teórica e técnica relevante ao tema das questões socioeconômicas ligadas à Covid-19, amparada por evidências empíricas, contribuindo para construir uma sociedade melhor, baseada na educação e na ciência, possuindo como limitações as projeções e previsões realizadas somente no âmbito socioeconômico.