Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting education at a crossroad in 2010

The Institute of Chartered Accountants in Australia has collaborated with the Centre for Accounting, Governance and Sustainability (CAGS) in the School of Commerce at the University of South Australia, to produce this publication. Each chapter examines key challenges facing the profession, including: - Staff shortages combined with the pressures of an ageing academic population - The changing skill-sets of accounting and the misalignment with employer expectations - The large classes in university business faculties now leading to undesirable, sub-optimal teaching and learning outcomes - The impact of alternative pathways to professional programs via private providers and vocational studies. The forum on The Future of Academic Accounting in Australia organised in the Division of Business, the University of South Australia through its Centre for Accounting, Governance and Sustainability and the Institute of Chartered Accountants in Australia is both timely and relevant given the global, regional and local issues confronting the profession. Accountants are often portrayed as people who look in the rear view mirror to tell businesses, governments and non-government organisations where they have been. They are also associated with some of the difficulties facing the global economy caused by the recent financial crisis. Yet accountants come in different shapes and sizes and work in many contexts. New strands of professional expertise are always emerging. By way of example, management accountants look to the future as they provide information about decisions and problems that may affect the future of businesses; sustainability accountants focus on policies and information that impact on the sustainable development of business, regions and the world; financial accounting continuously looks to improve transparency, which forms the core of democratic political and legal systems. Internationalisation of the supply of accounting students and demand for accounting services further stimulates the need for a forward looking and adaptive profession in the face of change.
MRTF-A mediates LPS-induced pro-inflammatory transcription by interacting with the COMPASS complex

ABSTRACT Chronic inflammation underscores the pathogenesis of a range of human diseases. Lipopolysaccharide (LPS) elicits strong pro-inflammatory responses in macrophages through the transcription factor NF-&kgr;B. The epigenetic mechanism underlying LPS-induced pro-inflammatory transcription is not fully understood. Herein, we describe a role for myocardin-related transcription factor A (MRTF-A, also known as MKL1) in this process. MRTF-A overexpression enhanced NF-&kgr;B-dependent pro-inflammatory transcription, whereas MRTF-A silencing inhibited this process. MRTF-A deficiency also reduced the synthesis of pro-inflammatory mediators in a mouse model of colitis. LPS promoted the recruitment of MRTF-A to the promoters of pro-inflammatory genes in an NF-&kgr;B-dependent manner. Reciprocally, MRTF-A influenced the nuclear enrichment and target binding of NF-&kgr;B. Mechanistically, MRTF-A was necessary for the accumulation of active histone modifications on NF-&kgr;B target promoters by communicating with the histone H3K4 methyltransferase complex (COMPASS). Silencing of individual members of COMPASS, including ASH2, WDR5 and SET1 (also known as SETD1A), downregulated the production of pro-inflammatory mediators and impaired the NF-&kgr;B kinetics. In summary, our work has uncovered a previously unknown function for MRTF-A and provided insights into the rationalized development of anti-inflammatory therapeutic strategies.
Digestive utilization of quebracho-treated soya bean meals in sheep

A study on the use of quebracho tannins as chemical additives was carried out at the Spanish Council for Scientific Research, León, Spain during 1998 by conducting two experiments. In the first experiment, three ruminally cannulated ewes were used to determine in situ degradability of soya bean meals (SBM) treated with different doses of quebracho tannin. Samples were prepared by spraying 100 g SBM with 100 ml distilled water containing 0, 1, 5, 10, 15 or 25 g of commercial quebracho powder (S0, SQ1, SQ2, SQ3, SQ4 and SQ5, respectively). Intestinal digestibility of non-degradable protein was estimated in vitro. The rapidly degradable protein fraction of all quebracho treated soya bean meals was different (P<0·05) from the non-treated SBM (S0: 0·154), with values ranging from 0·032 to 0·133. SQ4 and SQ5 showed lower fractional rates of degradation of the protein than S0 (0·042 and 0·046 v. 0·082, respectively). By contrast, in vitro digestibility of the non-degradable protein was not significantly affected by the treatments imposed, with the exception of treatment with the highest dose of quebracho tannin in which intestinal digestion was reduced (0·939 v. 0·826 for S0 and SQ5, respectively. P<0·05). In the second experiment, ten ruminally cannulated ewes were used to examine the effect of a daily dosing of quebracho tannin into the rumen on the degradation of the quebracho-treated SBM. Long-term dosing of quebracho tannin did not increase the ability of the rumen microbes to degrade tannin treated SBM. It was therefore concluded that quebracho tannins could be used as chemical additives for improving the digestive utilization of protein-rich feeds in sheep.
The Driving Forces for CSR Reporting in China

This thesis deals with driving forces for CSR reporting in China. More and more international companies have published their CSR reports under the concern of sustainable development. Chinese companies are facing the environmental and social challenges in China today. CSR reporting has been taken as a sustainable development strategy by the Chinese Central Government and the pioneering Chinese companies have published their CSR reports. The purpose of this thesis is to answer the main research question: What are the driving forces of in relation to CSR reporting by Chinese companies in China? The background of CSR reporting by Chinese companies in China was analysed based on the literary information from mandatory environmental reporting to voluntary CSR reporting. Then driving forces for CSR reporting by Chinese companies in China had been identified and discussed based on the results of the interviews. The leading driving forces and trends in the future for CSR reporting had been summarised and discussed as a further step to explore the driving forces for CSR reporting. In conclusion, discussions and suggestions were presented on driving forces for CSR reporting by Chinese companies in the future.
The effect of 5-bromouracil on energy transfer in DNA and related model systems: DNA with incorporated 5-BUdR.

The luminescence induced in DNA by a microsecond pulse of radiation has been studied as a function of the percentage incorporation of 5-BUdR. The DNA was extracted from Murine lymphoma cells L5178Y grown in the presence of 5-BUdR. Percentage replacements between 0.03 and 39% were used. The luminescence spectra and kinetics are markedly altered by the presence of the halogenated pyrimidine. Emission from the 5-BUdR moiety is dominant even at low percentage incorporations. The results are explained by an extensive intramolecular migration of charge or excitation energy to the 5-BUdR sites in the DNA. The migration or delocalization distance was calculated to be 100 ± 20 base pairs. The correlation between the observed energy transfer and the radiosensitizing action of 5-BUdR is discussed.
Early childhood caries: nomenclature and case definition

A fruitless debate so far has continued to find an ideal name for early childhood caries (ECC), one which could encompass all its risk factors and express the possible seriousness and rampant nature of the problem. It should be simultaneously comprehensible to the dental profession, medical personnel and the general public. However, it is hard to find an example of a multifactorial disease where the name alone indicates its etiology, signs, symptoms, and prevention. It is time for us as a dental profession to accept the responsibility to educate ourselves, our medical colleagues and the public about ECC, and stop hoping that a perfect name for ECC will do the job for us. A similar situation exists regarding the case definition of ECC. To find a single definition of ECC based on number of lesions, teeth involved and age of the affected children is an unrealistic goal. Therefore, a classification of ECC and a case definition for each type is proposed.
An independent role of protective HLA class II alleles in rheumatoid arthritis severity and susceptibility.

OBJECTIVE To prospectively investigate the effect of the DERAA-encoding HLA alleles on disease susceptibility and severity in a large cohort of patients with rheumatoid arthritis (RA), and to differentiate protective effects from non-predisposition by comparing subgroups of patients with an equal amount of predisposition alleles. METHODS HLA class II alleles were determined in 440 patients with early RA and in 423 healthy controls. In order to study the effect of HLA on disease severity, radiographic joint destruction was evaluated, using the modified Sharp/van der Heijde method, during 4 years of followup. RESULTS The presence of DERAA-encoding HLA-DRB1 alleles conferred a lower risk of developing RA for both the presence and absence of SE alleles (odds ratio 0.6). At all time points, radiographic destruction was significantly less severe in DERAA-positive patients with 1 SE allele compared with DERAA-negative patients with 1 SE allele. Additionally, a protective effect of DERAA was detected in the groups of patients who were prone to having more severe disease because of the presence of anti-cyclic citrullinated peptide antibodies or because of smoking. CONCLUSION DERAA-encoding HLA-DRB1 alleles independently protect against RA and are associated with less severe disease.
Teaching UML Modeling Before Programming at the High School Level

This paper describes experience teaching modeling at the high school level prior to teaching programming and embedded control. An implementation- independent form of UML modeling is being used to teach students to analyze various applications, systems and problem domains. The objective is to introduce the abstract thinking processes involved in modeling before introducing the more concrete thought processes involved in programming with frequently used textual imperative programming languages. The author reports on experience teaching abstraction and UML modeling to a class of 12th graders.
The gamified grid: Possibilities for utilising game-based motivational psychology to empower the Smart Social Grid

The Smart Grid will provide a more flexible, extensible and reliable electrical network by utilising advanced communication, computation and control techniques. It thus consists of two networks: the power and the data grid. However, a third grid exists: that of the human users. The radical rethinking of electrical generation and distribution that is inherent in the Smart Grid must be mirrored by a societal revolution in the way people consume, relate to and think about electrical power. This `Smart Social Grid' needs to enable energy education, social interaction and energy conservation behaviours. To empower the paradigm shifts necessary for the Smart Grid, users of the grid have to be motivated and actively engaged on a long-term basis. It is thus pertinent to investigate human motivational psychology and the use of gamification to leverage motivation. Particularly, the theories of Self-Determination and Organismic Integration identify three factors necessary for intrinsic motivation: autonomy, competence and relatedness. It is argued that a gamified system can provide these by enabling self-presentation and social interaction; the autonomous completion of tasks that conserve electrical energy; and a platform for energy education and discourse.
International Portfolio Choice and the Effect of Information Costs

This paper presents a model of international asset pricing in the presence of shadow costs of incomplete information. The model shows that the exchange rate risk is priced in an international setting. The home bias equity is explained by the shadow costs of incomplete information. These costs are defined in the spirit of Merton (1987) model of capital market equilibrium with incomplete information. The model supports the empirical findings in Kang and Stulz (1997) and Dahlquist and Robertsson (2000).
Alcohol use in pregnancy, craniofacial features, and fetal growth.

STUDY OBJECTIVE--The aim was to study the relationship between the level of alcohol consumption in pregnancy and craniofacial characteristics of the neonate. DESIGN--This was a prospective survey of a sample of pregnant women, stratified on prepregnancy level of alcohol consumption. SETTING--The study was carried out at the public antenatal clinic of Roubaix maternity hospital. PARTICIPANTS--During an eight month period, 684 women (89% of those eligible) were interviewed in a standardised way at their first antenatal clinic visit. Of these, all who were suspected of being alcoholic or heavy drinkers (at least 21 drinks per week) were selected for follow up, as was a subsample of light (0-6 drinks per week) and moderate (7-20 drinks per week) drinkers. Of 347 women selected in this way, 202 had their infants assessed by a standardised morphological examination. MEASUREMENTS AND AND MAIN RESULTS--Suggestive craniofacial characteristics of the infants, present either in isolation or in association with growth retardation ("fetal alcohol effects"), were compared in relation to maternal alcohol consumption (alcoholic 12%; heavy drinking 24%; moderate drinking 28%; light drinking 36%). No differences were found between light and moderate drinkers. Infants born to alcoholics had a greater number of craniofacial characteristics and the proportion with features compatible with fetal alcohol effects was higher. There was a similar trend for infants of heavy drinkers. Infants of heavy drinkers who had decreased their alcohol consumption during pregnancy had fewer craniofacial features. Infants of heavy smokers were also found to have increased numbers of craniofacial characteristics. CONCLUSIONS--Craniofacial morphology could be a sensitive indicator of alcohol exposure in utero. Altered morphology is usually considered specific for alcohol exposure, but the relation observed with smoking needs further exploration.
SUPPLY CHAIN MANAGEMENT IMPROVEMENT THROUGH VALUE ENGINEERING APPROACH IN THE CONSTRUCTION INDUSTRY

As it mentioned in the literature the key factors in construction projects success are cost, quality and time. The construction supply chain management (which manage both suppliers and subcontractors relationship with the general contractor) is one of the most essential approaches in improvement of these factors in the construction industry. Thus, the construction companies are inevitable to improve their supply chain management. In this research, firstly, the authors represent the conceptual coordination between value engineering and construction supply chain management. Next, the results of their simultaneous implementation in the project management are specified. At last, the steps of executing value engineering in the construction corporations’ organization are represented.
Influence of dietary conjugated linoleic acid on growth, fatty acid composition and hepatic lipogenesis in large yellow croaker (Pseudosciaena crocea R.)

We examined the effects of conjugated linoleic acid (CLA) on growth, fatty acid composition and enzyme activity of fatty acid oxidation in the liver of large yellow croaker. We divided 1600 fish (average initial weight 150 g) into 4 groups and reared them in 8 cages. Four dietary treatments were formulated to contain 0%, 1%, 2% and 4% (w/w) CLA, respectively. The fish were fed for 10 weeks ad libitum twice daily. We found that the dietary CLA had no effect on growth, biometric parameters and whole body proximate (P>0.05), but showed some significant effects on the fatty acid composition in both muscle and the liver. The activities of lipogenic enzymes were slightly depressed in fish fed with increasing levels of CLA when compared with control (P>0.05). Dietary CLA supplementation had no effects on liver lipid content, but significantly increased the contents of saturated fatty acids (SFA) and polyunsaturated fatty acids (PUFA) (P<0.05) and decreased monounsaturated fatty acid (MUFA) content in both muscle and the liver. Dietary CLA inclusion resulted in significant increases of the biologically active cis-9, trans-11 and trans-10, cis-12 isomers in both tissues (P<0.05). The total accumulation of CLA was higher in the liver (3.83%, w/w) than in muscle (3.77%, w/w) when fed with 4% (w/w) CLA. This study demonstrates that large yellow croakers are capable of absorbing and depositing CLA and long-chain n-3 PUFA in the liver and muscle, showing that this species fed with CLA could be an important human food source for these healthful fatty acids.
Novel design of flux-intensifying interior permanent magnet synchronous machine suitable for power conversion and self-sensing control at very low speed

This paper proposes a new rotor design for flux intensifying, interior permanent magnet synchronous machine (FI-IPM SM) which has similar torque-speed and power capabilities to a traditional flux weakening, IPM SM (FW-IPM SM). Design steps for the rotor structure of the new machine are laid out and discussed to emphasize key design challenges. The proposed FI-IPM SM and a conventional FW-IPM SM with similar torque-speed capability, are used to evaluate performance in power conversion as well as self-sensing capability at very low speed. Finite-element analysis (FEA) is used to evaluate each machine's performance. The proposed FI-IPM SM shows less variation in the saliency when the machine is loaded, leading to a possibility of better self-sensing performance at very low speed as compared to the traditional FW-IPM SM. Experimental results on the efficiency and self-sensing performance of these two machines are presented to verify the design methodology.
Stochastic Control of Two-Level Nonlinear Large-Scale Systems; Part I-Interaction Prediction Principle

In this paper a new two-level computational algorithm is proposed for stochastic control of nonlinear large-scale systems. This two-level algorithm is composed of a two-level controller that uses Interaction Prediction Principle (Model coordination) to solve the optimization problems and a two-level computational form of extended Kalman filter for the estimation problem. The two-level optimizer uses a new coordination strategy, which is based on the gradient of interaction errors. Based on this idea, the new method can be applicable to a general optimization problem whilst the classical model coordination approach works only in special cases. In addition, the proposed approach improves the convergence rate of the solution and produces savings in computational time of the algorithm. The significance and applicability of the theoretical developments of this paper are also shown by a numerical example.
Expression of vascular endothelial growth factor-A in human lymph node metastases of prostate cancer.

INTRODUCTION Vascular endothelial growth factors (VEGF) figure among the most potent angiogenic factors identified. Local as well as serum VEGF-A over-expression has been correlated with metastasis in prostate cancer. However, little is known on VEGF-A expression in prostate cancer metastases themselves. Our objective was to assess VEGF-A expression in relation with angiogenesis in prostate cancer lymph node metastases. METHODS Fifty-four lymph node metastatic specimens obtained from 32 patients were included in this study. All nodes were of prostate cancer origin as confirmed by positive PSA staining. Immunohistochemistry was performed to identify VEGF-A expressing cancer cells. Consecutive sections were stained for angiogenesis using von willebrand factor (vWF) as a maker and neuroendocrine (NE) differentiation using chromogranin-A and serotonin antibodies. VEGF-A expressing cells were recorded (at 100x magnification) and expression was classified as: 1- Negative (0 cells), 2-Low (1-5 positive cells/high power field (HPF)), and 3- High (> 5 cells/HPF). RESULTS VEGF staining was identified mainly in NE cells and endothelial cells. Of the 32 patients, VEGF expression was positive in 22 (69%), with 2 patients (6%) showing high levels and 20 patients (63%) classified as low. No VEGF expression was noted in 10 patients (31%). Of the 54 metastatic lymph node specimens examined, VEGF expression was positive in 31 (57%). VEGF-A stained NE cells did not correlate with blood vessels as revealed by vWF expression in consecutive sections (p=0.9). CONCLUSION VEGF-A is preferentially expressed in NE cells of prostate cancer lymph node metastases and appears unrelated to angiogenesis. These observations support the role played by NE-expressing VEGF-A in the development of metastatic prostate cancer.
Factors affecting consumers’ green product purchase decisions

Purpose – The literature on green consumer behaviour recently focuses upon the Asian markets. Though environmental consciousness in Indian consumers is observed in the literature, their purchase behaviour towards green products is not yet clearly understood. So, the purpose of this paper is to study the factors affecting consumers’ green product purchase decisions in India. Design/methodology/approach – The research employs a survey-based method to test a theoretically grounded set of hypotheses. Using a 38-item questionnaire and snowball sampling method, the data were collected from 403 working Indian respondents in Mumbai. The data were analysed using exploratory and confirmatory factor analyses. Structural equation modelling was used to test the proposed hypotheses. Findings – The results witnessed that the respondents possess willingness to support environmental protection, realization of environmental responsibilities, and inclination towards searching green product-related information and learning a.
Low Cost Video Animation of People using a RGBD Sensor

This paper is an investigation in a low cost solution for performing video animation using a Kinect v2 for Windows, where skeleton, depth and colour data are acquired for three different characters. Segmentation of colour and depth frames were based on establishing the range of a person in the depth frame using the skeleton information, and then train a plane of the floor and exclude points close to it. Transitioning between motions were based on minimizing the Euclidean distance between all feasible transitioning frames, where a source and target frame would be found. Intermediate frames were made to create seamless transitions, where new poses were found by moving pixels in the direction of the optical flow between the transitioning frames. The realism of the proposed animation was verified through a user study to have a higher rate of preference and perceived realism compared to no animation and animation using alpha blending.
Interior Point Methods for a Two-Group Discrete Time Influenza Model

We formulate a discrete time model to identify and evaluate the role of optimal control strategies on influenza transmission. We divide the population in two subgroups defined according to the contact activity or susceptibility levels. The individuals are identified as susceptible, infectious, treated, and recovered. The potential effect of antiviral treatment considering unlimited and limited resources is evaluated, where an isoperimetric constraint is incorporated in the presence of limited resources. The optimal control problem is solved by using the primal-dual interior-point method that enforces epidemiological constraints explicitly. Our goal is to determine how treatment doses should be distributed in each group when the objective is to minimize the number of infected and the cost of treatment.