Miracle-dz/UniFAR-FTUs huggingface dataset:
Competitiveness of sports market enterprises: determinants, classification, challenges

Motivation: Over recent years, dynamic development of new sectors and industries has been observed. As research conducted in 2004 shows in the entire European Union, sport generated 407 billion EUR of value added, which is 3.7% of GDP of the entire EU. At the same time, it generated 15 million jobs, which is 5.4% across the EU. According to the Report of the Ministry of Sport and Tourism presented in 2010 named Rachunek Satelitarny Sportu dla Polski, in the 2006 in Poland, the total value of demand for sports goods and services was PLN 20.7 billion. This is equivalent to the share of GDP in total Polish GDP in 2006 at 1.96%. Increasing the number of entities on the sports goods and services market mainly on the supply side resulted in increased competition and the need to devote their attention to elements related to competitiveness. Aim: This paper aims to present the main determinants, analyze and attempts to classify sports market entities in team-played disciplines. The study included subjects competing in the field of volleyball. Results: As a result of the study, conclusions regarding the manner of their rivalry and the instruments of competition used for this purpose were presented. A group of factors shaping a competitive position was listed. One of the major conclusions was statement that clubs competitive position can only be measured in terms of sport results. This is due to the fact that there are different priorities in shaping the budget. Part of the sport entities may focus on maximizing the budget while some maximize profit. The paper is the starting point for further research on competitiveness on the sports market to be gradually extended by further disciplines. ORIGINAL ARTICLE received 30.03. 2019; revised 03.01. 2020; accepted 30.06. 2020 Citation: Wiśniewski, A. (2020). Competitiveness of sports market enterprises: determinants, classification, challenges. Ekonomia i Prawo. Economics and Law, 19(2): 367–377. doi:10.12775/EiP.2020. 025. EKONOMIA I PRAWO. ECONOMICS AND LAW, 19(2): 367–377 368
Research on Application of Supply Chain Finance Based on Block Chain

Supply chain finance has played a positive role in solving the financing difficulties of small and medium-sized enterprises. However, in the actual implementation process, there are still problems such as information asymmetry, doubts about the authenticity of trade background, and high operational risks, which seriously restrict the development of supply chain finance. However, block chain technology has the characteristics of de-centralization, data transparency, common maintenance and non-tampering. Applying this technology to supply chain finance can effectively solve the existing problems. Based on the research on the development status of traditional supply chain finance, this paper puts forward a new development mode of supply chain finance based on block chain technology, and through the analysis of typical cases, finally gives some policy suggestions for the development of block chain supply chain finance.
The Study on the Translation of Metaphor in Cognitive Perspective

The study of metaphor has gone through more than two thousand years. The traditional method of metaphor study was confined to the field of rhetoric. In this method, metaphor was considered as a decorative part of the language. Modern metaphor studies have found that metaphor is not just a rhetoric device, but also a cognitive phenomenon. People use metaphor to cognize, to think and to describe experiences of ordinary life. During the communication of people in different cultural backgrounds, metaphor is often used, so the translation of metaphor is surely important. In this article, based on the cognitive perspective, there are three kinds of methods of metaphor translation, image-retaining translation, image-changing translation and image-omitting translation. Each of the translation method has its own situation for using. The translator should make a flexible method in the concrete context and never just stick to the rules.
Compliance with IFRS Mandatory Disclosure Requirements: A Structured Literature Review

Abstract This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period. We adopt a structured literature review methodology and address three key questions: how is research on compliance with IFRS mandatory disclosure requirements developing; what is the focus and critique of the literature on compliance with IFRS mandatory disclosure requirements; and lastly, what is the future for research on compliance with IFRS mandatory disclosure requirements? We find that studies mostly draw samples from one country and mainly focus on small markets or less developed economies. Articles which use sample firms from more than one country tend to examine primarily large firms from European Union (EU) countries. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting compliance. We note that only a limited number of studies examine the market consequences of compliance. Although we identify multiple scoring methods used in the literature, most studies employ a single method in isolation, despite the shortcomings of this approach. Only a small proportion of studies considers materiality of the disclosures investigated or performs validity and reliability tests. Finally, we discuss policy implications arising from this stream of research and suggest avenues for future research.
Comparing Semantic Differential Methods in Affective Engineering Processes: A Case Study on Vehicle Instrument Panels

When developing a user-oriented product, it is crucial to consider users’ affective needs. Various semantic differential (SD) methods have been used to identify affect regarding materials, and this is the most important property in products. This study aims to determine which of the three conventional SD methods (absolute evaluation 1 [AE 1], absolute evaluation 2 [AE 2], or relative evaluation [RE]) is most effective for affective evaluation. Affective evaluation was performed for vehicle instrument panels by each of these three SD methods. Two quantitative analysis methods (correlation analysis and repeated-measures ANOVA) were used to examine the performance (sample distinguishability) of each evaluation method, and it was found that both AE 2 and RE produced better results than AE 1. The correlation coefficients and p-values in correlation analysis were slightly better for RE than for AE 2. In conclusion, an affective evaluation produced better results when pairwise samples (especially one sample pair) were presented, indicating that maintaining distinct samples is very important. The clearer the difference in comparison targets is, the more accurate the evaluation results.
Wastewater treatment system optimization with an industrial symbiosis model: A case study of a Chinese eco‐industrial park

In Chinese industrial parks, the centralized wastewater treatment plant (CWWTP) is an essential shared infrastructure to further purify the in‐plant pretreated industrial wastewater. Most of the contaminants, such as organic matter, are removed by in‐plant wastewater treatment to guarantee the safety and efficiency of the CWWTP. Carbon source shortages are common in the denitrification process in CWWTPs, and such issues are generally solved by adding external carbon sources, such as glucose. Some biodegradable organics that are abundant in industrial wastewater, such as food production wastewater, can be utilized as the external carbon sources for denitrification. This study proposed an industrial symbiosis‐based model to optimize the wastewater treatment system in industrial parks by reusing organic matter in food wastewaters as the external carbon source for advanced treatment processes in CWWTPs. A case study of a Chinese eco‐industrial park is investigated to verify the technical and economic feasibility of the model. The case study indicates that the overall cost‐savings potential of the model is approximately 6.55 million Chinese Yuan (CNY) per year, accounting for approximately 20% of the annual operating cost of the CWWTP. Additionally, the mitigation potential of greenhouse gas (GHG) emissions is 5977 t CO2‐eq per year, accounting for 1.7% of the GHG emissions of the original model. Furthermore, potential barriers to implementing the IS model and the relevant policy implications are discussed.
An Examination of Cases of Drowning in Water in Sinop Province

Su ortami, insanlara eglenceli vakit gecirebilecekleri, sportif amacli ve rekreasyonel etkinlikler duzenleyebilecekleri cok cesitli imkânlar sunmaktadir. Su ortami; insanlarin icerisinde yasamlarini surdurebilecekleri bir ortam degildir. Fakat suyun kaldirma gucu ve insanin fiziksel ozellikleri, insanin batmadan suyun yuzeyinde durmasini saglar. Suda bogulma; su ortami icerisinde batmadan kaynaklanan solunum engellenmesi ile baslayan ve tamamen kesilmesi ile sonuclanan bir olaylar zinciridir. Halk sagligi kapsaminda bogulma onemli bir problem olarak degerlendirilebilir. Net bir rakam olmamakla birlikte, Turkiye’de genelinde her yil bogularak hayatini kaybeden insanlarin sayisinin bin civarinda oldugu tahmin edilmektedir. Bu calismanin amaci Sinop ilinde, suda bogulma sonucunda meydana gelen olumleri yil bazinda bogulan kisilerin sayilari, ne sebeple ilgili ortamda bulunduklari, bu kisilerin demografik ozellikleri, bogulmalarin gerceklesme sekilleri ile bogulma olaylarinin yasandigi ortam acisindan incelemektir. Bu arastirmada cevrimici arama motorlarinda su anahtar kelimelerle tarama yapilmis, “denizde boguldu”, “suda boguldu”, “suya dustu boguldu”, “kurtardi boguldu”, “kurtaramadi boguldu”, “yuzerken boguldu” vb. ve bogulma ile ilgili haberler 01.01. 2005 ile 31.12. 2016 tarih araligi baz alinarak gunluk olarak toplanmistir. Bu haberlerden elden edilen bilgiler isiginda bogulan kisilerin bilgileri, bogulma olayinin gerceklestigi yer, olay yerinde bulunma sebepleri, su ortami vb. veriler kayit altina alinmistir. Verilerin analizi SPSS 21 paket programi ile gerceklestirilmis ve tanimlayici istatistik yontemlerden frekans ve yuzde testleri kullanilmistir. Sonuc olarak 12 yilda Sinop ilinde suda bogularak hayatini kaybeden kisi sayisi 64 olarak belirlenmistir. Bogulma sonucu olumlerin onune gecilebilmeis icin kucuk yaslardan itibaren yuzme ve su guvenligi egitimi verilmelidir.
Preconditioners for Krylov subspace methods: An overview

When simulating a mechanism from science or engineering, or an industrial process, one is frequently required to construct a mathematical model, and then resolve this model numerically. If accurate numerical solutions are necessary or desirable, this can involve solving large‐scale systems of equations. One major class of solution methods is that of preconditioned iterative methods, involving preconditioners which are computationally cheap to apply while also capturing information contained in the linear system. In this article, we give a short survey of the field of preconditioning. We introduce a range of preconditioners for partial differential equations, followed by optimization problems, before discussing preconditioners constructed with less standard objectives in mind.
The Relationship between Body Condition and Milk Composition in Dairy Goats

Abstract A total of 46 Swiss alpine does were examined. We analysed the composition of the milk and evaluated the body condition of the animals (BCS: 0.5 to 4.5 scale) on the same day in the last third of lactation. Goats were grouped according to their body condition for statistical calculations. We found that there was a statistically detectable relationship between body condition and milk composition of the goats. Together with the increase of BCS, the fat, protein and mineral contents in the milk increased as well. Significantly more fat, protein and mineral contents were found in the milk (6.01%;3.55%; 0,98%) in case of the well-conditioned (BCS 3.5) animals than in the thin ones (BCS 1.5-2) (4.56%, 3.11%, 0.77%) (P<5%). The concentration of milk sugar was similar between thin and better conditioned groups of animals, so the body condition did not affect these values. The importance of our study is that, the high fat and protein content of milk increases the yield of dairy products. If the animals can produce milk that has higher fat and protein content, than we can produce more dairy products that will bring more economic benefits. The aim of our study was to evaluate the effects of body condition on milk yield and quality (milk composition) in dairy goats.
Reinforcement learning‐based bird‐view automated vehicle control to avoid crossing traffic

This paper presents an innovative bird‐view control framework for connected automated vehicles (CAV). Most recently tested automated vehicles are based on sensing systems equipped on the car body, which require the self‐driving policy to be robust and adaptive to various environmental uncertainties. Inspired by the vehicle to infrastructure technologies, the self‐driving technology can also be achieved through the communication between road infrastructure and the vehicle, where sensors are mainly installed on the road in a high position, which can collect traffic information from a bird‐view. To this end, we developed a fusion‐based Q‐learning method to yield an optimal bird‐view control policy for a CAV on a multi‐lane road. With our control policy, the CAV can drive smartly under complicated traffic environment, interacting with leading vehicles and crossing traffic simultaneously. A series of case studies show our CAV control policy is string stable and can avoid collisions under various scenarios.
Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria

Abstract Research has shown that companies in a financial crisis are usually successful in hiding their poor performance through aggressive earnings management at the detriment of stakeholders like investors and loan providers. The wave of current bank loan defaulters rocking the Nigerian banking system afforded a unique opportunity to study earnings management in troubled, non-listed companies in Nigeria to contribute to the attainment of the sustainability goal 9 on industrialization in developing countries. This study aimed at investigating the influence of top management’s demographic characteristics on corporate earnings management. Using Slovin’s 1960 sampling size formula, 80 non-listed companies were selected for the study from the list of 98 non-listed companies among the debtors of Assets Management Corporation of Nigeria (AMCON). Copies of a questionnaire were administered on 240 financial officers (3 participants per company). Descriptive statistics involved computation of percentages, means and standard deviations while hypotheses were tested with structural equation modelling using AMOS SPSS. Findings revealed a relatively high level of earnings management with significant positive relationships with age, tenure, educational level and gender of the CFOs. Lower earnings management was observed among middle-aged, female, more educated and short-tenure CFOs. The study concludes that there is a positive significant relationship between upper echelons’ demographic characteristics and earnings management in troubled, non-listed companies in Nigeria. The study recommends the appointment of more middle-aged, female and financially literate individuals into the upper echelons’ positions with a moderate tenure of five to ten years to promote corporate sustainable development in Nigeria.
Effect of residue management and fertiliser application on the productivity of a Eucalyptus hybrid and Acacia mangium planted on sloping terrain in northern Vietnam

Forest plantation growers in Vietnam commonly burn residues after harvesting and often apply suboptimal amounts of nutrients during plantation establishment. We examined whether the retention of forest residue, and application of phosphorus fertiliser at higher rates, can increase rates of growth. A factorial combination of residue management (burning vs retention) and phosphorus fertiliser application at planting (15 vs 100 kg ha−1) treatments were applied at a steeply sloping site in northern Vietnam. Two adjacent experiments were established, one with Acacia mangium and the other with a Eucalyptus hybrid (Eucalyptus urophylla × Eucalyptus pellita). Standing volume and leaf area index in A. mangium were greater following burning; this was mostly attributable to the significantly higher survival rate of seedlings. Burning of residues was associated with increases in the number of large branches per tree, and a higher crown damage index (CDI). In the Eucalyptus hybrid, diameter and height responses to the higher rate of fertiliser were observed at age 6 and 12 months, but not beyond. High phosphorus application also led to higher CDI. Standard fertiliser treatment, applied in amounts equivalent to 17, 15 and 8 kg ha−1 of nitrogen, phosphorus and potassium, respectively, was adequate to meet the early growth requirement of eucalypt and acacia plantations at this site. The relatively low amounts of harvest residue and high fertility levels at the site may have masked more significant responses of trees to the silvicultural treatments applied in this study. On steep slopes, especially if soil is poorly fertile, harvest residue retention with adequate weed and termite control may be preferential to burning as it is closely correlated with reducing factors that negatively impact productivity, i.e. water run-off and soil erosion.
Wasta: Advancing a Holistic Model to Bridge the Micro-Macro Divide

Abstract This article offers a synthesis of understandings of wasta, seen as a form of social network prevalent in the Arab Middle East. Whilst there has been increasing interest in this practice, research remains fragmented and has been criticised for its limited theoretical rigor. To address this issue, a systematic review of peer-reviewed journal articles exploring wasta published between 1993 and 2019 was conducted. We analysed the identified papers according to the theoretical lens from which wasta was viewed, creating a bridge between a theoretical focus on the macro aspect of wasta and an alternative focus on its micro aspects, leading to the development of a holistic model of wasta. The model also helps us to understand the complexity of wasta, both as the network itself and as the social ties that exist among its members, and sheds light on the complex nature of the role and interactions of the wasta. The findings respond to calls for more holistic and inclusive research to inform social networks research and bridge the micro–macro divide. This article offers recommendations to future researchers to build on the holistic and emic approach to wasta research adopted here.
Effect of Foliar Spray of Boron on the Growth and Quality of Exotic Tomato (Lycopersicon esculentum Mill) in Bangladesh

The experiment was conducted at Horticulture Farm of Sher-e-Bangla Agricultural University, Dhaka, Bangladesh during the period from October 2016 to April 2017. The experiment was conducted to assess the effect of two factors, for example; I, two levels of foliar spray of boron as:100 ppm boric acid (B1) and 200 ppm boric acid (B2) in relation to a control and II, three different tomato cultivars/lines as: L1: Exotic Tomato Line-1, L2: Exotic Tomato Line-2, L3: BARI Tomato-15. The two factorial experiments were laid out in Randomized Complete Block Design with three replications. Fruit setting (56.73%), yield (64.89 t/ha) and total soluble solid (TSS) (4.3%) were considerably higher in B1 and low in B2. Whereas, significantly higher yield (79.87 t/ha) was recorded in L3 in in comparison to L1. Considering quality parameters, Vitamin C (20 mg) was the highest in L3 whereas TSS (4.58%) was the highest in L1. In interaction effect, the highest yield (85 t/ha) was obtained from B1L3 and the lowest (31.23 t/ha) in B2L1. The present study suggest to cultivate BARI Tomato-15, but other two exotic lines adapted well and showed good performance in terms of yield and quality parameters. Original Research Article Roy et al.; APRJ, 4(4): 17-24, 2020; Article no.APRJ. 56967 18
Android Malware Family Classification and Analysis: Current Status and Future Directions

Android receives major attention from security practitioners and researchers due to the influx number of malicious applications. For the past twelve years, Android malicious applications have been grouped into families. In the research community, detecting new malware families is a challenge. As we investigate, most of the literature reviews focus on surveying malware detection. Characterizing the malware families can improve the detection process and understand the malware patterns. For this reason, we conduct a comprehensive survey on the state-of-the-art Android malware familial detection, identification, and categorization techniques. We categorize the literature based on three dimensions: type of analysis, features, and methodologies and techniques. Furthermore, we report the datasets that are commonly used. Finally, we highlight the limitations that we identify in the literature, challenges, and future research directions regarding the Android malware family.
Ecologia e Educação Ambiental: Estudo da Degradação Ambiental para a Promoção de Práticas Educativas / Ecology and Environmental Education: Study of Environmental Degradation for the Promotion of Educational Practices

A Caatinga tem sido alvo de alteracoes severas ao longo dos tempos, inclusive devido acoes antropicas, que podem desencadear a desertificacao. A Ecologia e a Educacao Ambiental, quando aliadas, sao metodos eficazes para a resolucao de problemas ambientais. Objetivou-se, nesse trabalho, analisar a degradacao ambiental no Sitio Uri, Salgueiro-PE, para tracar estrategias de Educacao Ambiental. Utilizou-se o metodo de observacao, sem participacao, para a identificacao dos impactos. Pode-se evidenciar indicios de degradacao como o desmatamento, queimadas, dispersao de residuos e exploracao de especies vegetais endemicas da Caatinga para fins madeireiros. Na area estudada nao foram detectadas praticas sustentaveis e de conscientizacao ambiental. Dessa forma, ve-se a necessidade de se estabelecer programas de Educacao Ambiental, fazendo-se uso de metodologias participativas e de acoes que trabalhem a percepcao ambiental, haja vista tais estrategias serem eficazes para contribuir como medidas educativas e, propiciar a reducao dos efeitos negativos ao meio ambiente.
Exploring divergence and convergence of training and development using service-dominant logic

A new trends in service sector has gained importance in the last few decades. Goods alone are not any more the source of competitive advantage but the roles of services have gained more importance. Service dominant logic defines service 'as the application of competencies for the mutual benefit of all parties'. S-D logic stresses the pertinence of operant resources and helps in resource integration, value creation and competitive advantage. This study is an initiative to cultivate service perspective in management research by providing a conceptual transition of training and development from goods dominant perspective to service dominant perspective. Conceptualisation of employee operant and operand resources (physical, social and cultural) is presented and then hierarchal classified into basic, composite and interconnected resources. Training and development can further enhance employee operant resources. T&D polishes employee basic resources to become either composite or interconnected resources that ultimately drive firm performance and can provide competitive advantage.