Miracle-dz/UniFAR-FTUs huggingface dataset:
THE EVOLUTIONARY STAGES OF MANAGEMENT ACCOUNTING PRACTICES IN VIETNAMESE MANUFACTURING AND COMMERCIAL ENTERPRISES

The objective of this study is to examine the current evolutionary stages of management accounting practices in Vietnamese manufacturing and commercial enterprises with refer to the management accounting evolution model proposed by IFAC (1998). The research employs a questionnaire survey to study the management accounting practices which are currently adopted by Vietnamese manufacturing and commercial enterprises. We received 173 answers which is equivalent to 34,6% response rate. The study shows empirical evidence that the majority (69.3%) of the Vietnamese manufacturing and commercial enterprises are in the first two stages of the IFAC model. There are few enterprises (30.7%) reached the Stage 3 and 4 which are the high developmental levels in the IFAC model. Also, it is found that the widely adopted management accounting practices in the Vietnamese manufacturing and commercial enterprises are standard costing, absorption costing, budgeting for product cost controlling, budgeting for revenue, financial ratios analysis, profitability ratio analysis, and profit analysis for products.
Rheological and structural properties of starches from different Indian wheat cultivars and their relationships

ABSTRACT The structural, pasting, and dynamic rheological properties of starches isolated from six Indian wheat (Triticum aestivum L.) cultivars were evaluated. The amylose content of starches ranged between 18.35–20.58%; subsequently, these were normal-type starches. The light transmittance of gelatinized starch pastes decreased with increase in storage periods at 4°C. Scanning electron micrographs revealed bimodal size distribution of starch granules, with smaller B- and larger A-type. X-ray diffraction (XRD) pattern revealed typical A-type crystalline starch, with the highest crystalline index (CI) for cv.C-306. Fourier transform infrared (FTIR) spectroscopy was performed to understand the chemical bonding and short-range molecular order of starches. The highest 1047/1022 absorbance ratio (0.8666) for cv.C-306 justified its more crystalline nature. Peak viscosity (PV), trough viscosity (TV), and final viscosity (FV) were the highest for cv.WH-147 starch (1602, 1542, and 2123 cP, respectively). Peak G’, peak G”, and breakdown in G’ during heating were in the range of 5052–9067, 563–1463, and 909–3567 Pa, respectively. The power law model agreed well with the steady shear properties of starch pastes. Non-Newtonian fluid behaviour of starch was observed with n value ranging between 0.22 and 0.32. PV, FV, TV, and setback viscosity (SV) were significantly correlated to each other. Peak G’ exhibited negative correlation with TG’ (temperature at peak G’), light transmittance after 96 and 120h storage periods, and positively correlated with breakdown in G’. A significant positive correlation was observed between peak G” and tanδ during heating. Complex viscosity (η*) was also found positively correlated to G’.
Chemical reasonableness in Rietveld analysis: Inorganics

Besides statistical and graphical measures, many structural features can be used to assess the quality of a Rietveld refinement. These include the metric symmetry of the lattice (which can assist in determining the true symmetry and in identifying isostructural compounds), bond distances and angles (which should fall within normal ranges), displacement coefficients, refined stoichiometry, the absolute values of the standard uncertainties of the fractional coordinates, the hydrogen bonding pattern, the presence of approximate symmetry, the presence of unindexed peaks in the pattern, and whether the refinement converges at all. Chemical knowledge can be built into a Rietveld refinement though the use of restraints and rigid bodies. A knowledge of chemical reasonableness proved important in refining the correct structures of [Fe(H2O)6](BF4)2, (Ba1.5Sr0.5)TiO4, and (Ba1.25Sr0.75)TiO4.
Myalgic encephalomyelitis/ chronic fatigue syndrome as a breakdown of homeostasis

Homeostasis is a fundamental physiological principle that ensures equilibrium, stability and safety of the organism in a continuously changing and potentially life-threatening environment. This article introduces a new theory of the aetiology of ME/CFS that hypothesises that ME/CFS is caused by a breakdown of homeostasis that produces an aberrant state of disequilibrium with endocrinological and immunological changes. The current hypothesis is that ME/CFS involves a changed set point such that homeostasis persistently pushes the organism towards a pathological dysfunctional state because the disequilibrium fails to reset. To use an analogy of a thermostat, if the ‘off switch’ of a thermostat stops working, the house would become warmer and warmer without limit. Here I summarise the evidence in support of the theory. Clinical trials to investigate the role of suggested biological mediators such as thyrotropin-releasing hormone in ME/CFS would appear to be helpful.
Utjecaj dodatka kukuruzne silae travnoj silai različitih rokova košnje na ad libitum konzumaciju obroka

Sažetak Cilj istraživanja bio je utvrditi konzumaciju svježeg obroka, suhe tvari (ST) i organske tvari (OT) travne silaže prvog otkosa, različitih rokova košnje u interakciji s kukuruznom silažom (33 % i 67 % bazirano na ST) izraženu u g kgmetaboličke tjelesne mase (M). Travna silaža je spremljena u tri različite faze razvoja klupčaste oštrice (Dactylis glomerata L.) (vlatanje, metličanje, cvatnja) kao dominantne trave u tratini. Ispitivano je ukupno 10 hranidbenih tretmana korištenjem 10 kastriranih ovnova Charolais pasmine u nepotpunom changeover planu. Sadržaj ST travne silaže I. , II. i III. roka košnje je iznosio 396, 408 i 463 g kg svježeg uzorka respektivno, a sadržaj sirovih proteina (SP) 119,6; 98, i 90,3 g kg ST respektivno. Sadržaj ST i škroba kukuruzne silaže je iznosio 264 g kg svježeg uzorka i 211 g kg ST respektivno. Dobiveni rezultati ukazuju da je dodatak 67 % kukuruzne silaže travnoj silaži I. roka košnje i travnoj silaži II. roka košnje statistički značajno (P<0,05) povećao konzumaciju svježeg obroka, a kod travne silaže III. roka košnje dodatak i 33 % i 67 % kukuruzne silaže je statistički značajno (P<0,05) povećao konzumaciju svježeg obroka. Dodatak kukuruzne silaže travnim silažama nije imao signifikantan utjecaj (P>0,05) na konzumaciju ST i OT obroka, bez obzira na udio kukuruzne silaže u obroku i rokove košnje travnih silaža. Zaključeno je da opravdanost dodatka kukuruzne silaže travnoj silaži ovisi o kvaliteti kukuruzne silaže (sadržaj ST i škroba) i travne silaže (rok košnje travne mase). Obzirom da korištena kukuruzna silaža nije bila visoke kvalitete izostao je pozitivan efekt njenog dodatka na ad libitum konzumaciju ST i OT obroka.
Controlling the Diameter of Electrospun Yttria‐Stabilized Zirconia Nanofibers

This work reports the precise diameter control of electrospun yttria-stabilized zirconia (YSZ) nanofibers from 200 to 900 nm after calcination. Fabricated YSZ nanofibers showed porous nanocrystalline structures with high aspect ratios of more than 500:1 and high surface-to-volume ratios with a specific surface area of 43.32 m2/g. The diameter of the YSZ nanofibers increased with the viscosity of the precursor solution, which was controlled by the concentrations of either polymers (polyacrylonitrile) or ceramic precursors (YSZ). We present a modified correlation between the diameter of a nanofiber and the synthetic conditions, as the observed behavior for calcined ceramic nanofibers deviated from the expected behavior. Our results demonstrate a modified but simple approach to fabricate ceramic nanofibers with desired diameters, providing a new design guideline for many electrochemical applications.
Community perceptions towards nature conservation in the Eastern Cape Province, South Africa

Relationships between protected area managers and adjacent communities, as well as communities’ attitudes, views and perceptions of these areas, are critical for the success of conservation efforts. It is important for protected area managers and administrators to understand how local communities view these areas and their management, so that they can build sustainable working rel ationships. This paper is based on a survey of 375 semi-structured questionnaires administered to household heads, living at distances ranging from the edge of the reserves to 50 km away from the reserve boundary across the Great Fish River, Mkambati, Hluleka, and Tsolwana nature reserves in the Eastern Cape Province, South Africa. The paper provides a longitudinal assessment of households’ knowledge about the role of reserves and the reserves’ impacts on livelihood assets. In addition to households’ knowledge about the role of reserves, the paper also provides an assessment of people’s attitudes towards their location and management, as well as views on the best way to manage the reserves. For 79% of community members, reserves were important as they were seen to conserve biodiversity and valuable ecological systems necessary for sustaining life. Most (75%) respondents indicated that closely located reserves gave them opportunities to learn about nature conservation and to subsidize their incomes through tourism ventures. However, 58% had a problem with reserves’ staff, due to restrictions on resource use, which negatively impacted their livelihoods. Over half (51%) of the households argued that sustainable conservation can only be achieved through an integrated approach where conservation and local communities’ needs are given equal weight. We concluded that reserve managers should look at communities as active partners in the management of protected areas if sustainable conservation objectives are to be realised.
Core Self-evaluations and Psychological Health among Nurses: The Mediating Role of Work-family Conflict

Changes in the workforce demographics have led many individuals, particularly women, to experience work-family conflict as they juggle between their work and family roles. However, not much is known about the role of work-family conflict in the relationship between positive personality traits, namely, core self-evaluations and psychological health, among nurses. Thus, this study presents a model which examines the impact of core self-evaluations on nurses’ psychological health (i.e., psychological distress and life satisfaction) and whether work-family conflict will have a mediating influence on such relationship. Based on the ecological systems theory and the conservation of resources theory, the model proposes that core self-evaluations will have a direct effect on work-family conflict, life satisfaction and psychological distress in nurses. In addition, it is hypothesised that core self-evaluations will have an indirect effect on life satisfaction and psychological distress through work-family conflict. Finally, this model highlights the importance of core self-evaluations as personal resources that can protect nurses from work-family conflict and enhance their psychological health.
Epigenetics and pathogensis: A newflanged review

Genetics and epigenetics is the process of gene expression or suppression through polymorphism, demethylation, and deacetylation. Although Periodontal diseases are bacterial infections predominantly gram negative anaerobic bacteria that colonize the sub gingivaly in return triggering an inflammatory response which affect the periodontium; whereas periodontitis is a periodontal disease which destroys the tissue and bone that surrounds the tooth. In adults periodontitis is at helm of tooth loss. Pathogenic microrgansims are considered as the primary aetiological factor, but the disease progression is also influenced by Genotype and Phenotype of various individuals. Phenotypic factors such as race, diabetes, gender, education, smoking etc. have sweeping effects on the epigenetic changes and impel susceptibility to disease. Epigenetic modifications expression occur in response to environmental changes. © This is an open access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
Equilibre statique et dynamique d'un tore de vapeur tourbillonnaire

In an oscillating submerged jet, cavitation is concentrated in vaporous rotating rings located on the periphery of the jet and convected downstream. In the first part, the self-induced volocity of the ring is derived. An inviscid and incompressible liquid is considered. The presence of gas inside the torus and of surface tension at the interface are taken into account. The stability of a torus of a circular section is showed. In the second part, the evolution of the torus shape and its motion, when submitted to a finite duration pressure drop, is considered. The case of a section of radius small in comparison with the torus radius is solved by means of matched asymptotic expansions. The influence of the various parameters controlling the ring behavior (circulation, pressure drop, noncondensables) is studied numerically. Two types of behaviors are observed: oscillations and collapse Dans un jet submerge pulsant la cavitation apparait sous forme de tores de vapeur convectes sur la peripherie du jet dans la direction de l'ecoulement. Calcul de la vitesse d'avance d'un tore de vapeur anime d'une rotation tourbillonnaire. Le liquide est suppose parfait et incompressible. On tient compte de la presence de gaz dans le tore et de la tension superficielle a l'interface liquide-gaz. Etude de l'evolution de la forme du tore et de sa position lorsqu'il est soumis a une depression de duree limitee. Resolution par la methode des developpements asymptotiques raccordes dans le cas ou le rayon de la section du tore est petit par rapport au rayon du tore. On met en evidence deux types de comportements: oscillations et collapse
Int. J. Biosci

In a two years research, the effect of green manures and nitrogen fertilizer on tuber number, mean tuber weight and tuber yield of potato was investigated. The experiment was carried out as split plot based on a randomized complete block design with three replications. Green manure treatments of barley, canola, clover, vetch and without green manure were allocated to the main plots and nitrogen fertilizer levels of 100, 75, 50 and 25% of recommended fertilizer to sub-plots. Results of each year were statistically analyzed separately and also combined. The effect of green manure and nitrogen fertilizer on the tuber nitrate concentration, number of tubers per plant and mean tuber weight was significant at 1% and also on the tuber yield at 5%. All the green manure treatments increased tubers nitrate within permissible limit. The clover with 75% of recommended nitrogen showed a significant difference with the control (p≤1%) and resulted in 34% increase in the number of tubers per plant, and 25% decrease in nitrogen consumption; and in the term of mean tuber weight, the vetch with 100% of recommended nitrogen was the best treatment and it had significant difference with the control at 1% and resulted in 17% increase in mean tuber weight. Moreover, the interaction of clover with 75% of nitrogen was the best treatment in terms of tuber yield and it had significant difference with the control at 1% and resulted in a 33% increase in tuber yield, and in addition, it decreased nitrogen consumption by 25% . * Corresponding Author: Ali Rostami  ali.rostami. 2348@gmail.com International Journal of Biosciences | IJB | ISSN: 2220-6655 (Print), 2222-5234 (Online) http://www.innspub. net Vol. 6, No. 8, p. 140-148, 2015
Comparison of inhalation technique with the Diskus and Autohaler in asthmatic children at home

Objective Asthma is the most common chronic disease in childhood and anti-inflammatory medication is the cornerstone of treatment. Inhalers are frequently used incorrectly when demonstrated in the hospital, suggesting poor technique at home. We aimed to 1) compare daily inhalation technique with the Diskus and Autohaler in asthmatic children by filming inhalations at home and 2) compare daily inhalation technique with technique demonstrated in the hospital. Methods We performed a randomised study in asthmatic children (aged 6–18 years) from the outpatient clinic of Medisch Spectrum Twente hospital (Enschede, The Netherlands) from July 2014 to April 2016. Children received inhalation instructions for the Diskus and Autohaler and were randomised to use one device in the morning and the other in the evening. During the 28-day study period, inhalations were filmed at home and subsequently demonstrated in the hospital. All inhalations were checked for seven critical errors per device. Results 636 videos with the Diskus and 663 with the Autohaler were provided by 27 children. The most common critical error in daily life was an incorrect device position during preparation of the Diskus (n=271) and an insufficiently deep inhalation (n=39) using the Autohaler. Percentage of correct days using the Diskus was 44%, compared to 96% with the Autohaler (p<0.001). The two most common errors with the Diskus were made at least twice as often at home than in the hospital. Conclusion Inhalation technique at home was markedly better with the Autohaler than with the Diskus. Paediatricians should be aware that hospital-based demonstrations can overestimate daily inhalation technique with the Diskus. Inhalation technique at home is markedly better with the Autohaler than with the Diskus. Paediatricians should be aware that hospital-based demonstrations can overestimate daily inhalation technique with the Diskus. https://bit.ly/3cYK4eq
Bioenergy from Algae: Growth and fatty oils production from Chlorella pyrendoisa and Anabaena sp.

The objective of this study was to analyze the use of two microalgae species as a potential feedstock for bio-diesel production. Fresh water, fast growing, green microalgae Chlorella pyrenoidosa and Anabaena sp. were selected for the study. Two suitable growth media; Fogg’s and BG-11 were chosen for the cultivation of microalgae. Chlorella pyrenoidosa showed better growth in presence of Fogg`s medium and biomass production was achieved 0.3 g L-1 in 10 days. Maximum growth of Anabaena sp is observed in BG-11 medium and biomass yield is obtained 0.3028 g L-1 in 10 days. Biochemical estimation was performed in both the species for analyzing the protein, carbohydrate, lipid and chlorophyll content for their application. Chlorella pyrendoisa possess 38.46 % protein, 40.06 % carbohydrate, 5.65 % lipid and 11.17 % chlorophyll whereas Anabaena sp. showed presence of 41.51 % protein, 35.58 % carbohydrate, 12.58 % lipid and 7.63 % chlorophyll. 16.3 mg of lipid is extracted from 300 mg of dry Chlorella pyrenoidosa cells and converted to fatty acid methyl esters (FAME) by the method of acid based transesterification to yield 4.4 mg FAME. 13.5 mg of FAME was obtained from lipid extracted in Anabaena sp. Renewable energy has become one of the most important issue and increase in usage of fossil fuels will create instability in environment, economy and industry. One can indeed see the potential offered by algae as biofuel in terms of energy balance and carbon sequestration. To provide a clear picture regarding the use of use of algae as biodiesel or bio-ethanol at commercial use, R&D centres have to invest and give more focus to this area at large scale and to look for the ideal species.
Affordance competition in dialogue: the case of syntactic universals

In this paper, we explore the idea that independently developed Dynamic Syntax accounts of dialogue and interaction ﬁt well within the general approach of radical embodied and enac-tive accounts of cognition (REEC). This approach enables a rethinking of the grounding of linguistic universal constraints, speciﬁcally tree structure restrictions, as the outcome of affordance competition, a general REEC so-ciocognitive mechanism underpinning action selection. Given this subsumption, we argue such an approach opens up a whole new area of language-related dynamic systems research.
Measuring monetary policy in emerging economies

Measuring the stance of monetary policy is of importance for the analysis and implementation of monetary policy. The existence of multiple instrument framework as well as the significance of the interest rate and exchange rate channel in emerging economies imply that monetary condition index can play an important role in evaluating whether monetary policy is restrictive or expansive in these economies. In this paper, we use the VAR model to evaluate the role of monetary condition index as an overall measure of monetary policy in emerging economies. The weight of components of monetary condition index is derived from the inflation equation in the VAR estimation. The empirical results suggest that a contraction in monetary policy causes a reduction in inflation. The finding implies that monetary condition index is a useful indicator that can predict the stance of monetary policy and predict the trend of inflation in emerging economies.
Lumbar spinal canal stenosis diagnosis and treatment

Lumbar spinal canal stenosis is a syndrome of neurological symptoms that appear due to compression of the cauda equine nerve bundle and nerve roots, as a result of narrowing of the lumbar spinal canal through which the spinal nerve bundle passes, and accompanies the degeneration that occurs with aging. Speciﬁc causes related to narrowing and compression are degenerative bulging of an intervertebral disk; thickening of a vertebral arch, an apophyseal joint or the yellow ligament; and spondylolisthesis. All these factors, which are due to various diseases, cause narrowing of the spinal canal, resulting in compression of the spinal nerves inside the canal and inducing neurological symptoms. The main symptoms are sciatica and intermittent claudication that are treated with therapies based on the severity of the stenosis. These range from conservative treatment provided at pain clinics etc. and rehabilitation, to surgical treatment. Especially in recent years, lumbar spinal canal stenosis has been treated increasingly in the elderly.
IoT based Smart Healthcare Monitoring Systems: A Literature Review

: In the main process, research into health requests is immovable among the different requests of IoT. Healthcare requests generally reflect close attention to IoT techniques due to cost savings, ease of interpretation, and recovery of patients personal satisfaction. This paper helps to imagine how IoT can be incorporated into complex health care procedures. The "Mobile Healthcare Management System (HMS)" is one of the main IoT apps that link the Internet to mobile sensors, people, clinicians, networks and other connected devices. The failed method, the IoT-based smart HMS, has made it possible for clinicians to monitor their patients in remote areas on an ongoing basis. The Internet of Things cooperates with numerous technologies, such as the Wireless Sensor Network (WSN), which communicates with each other through Coap, 6LoWPAN, REST and other protocols, such as radio frequency data, smart mobile inventions and wireless sensor networks.