Miracle-dz/UniFAR-FTUs huggingface dataset:
Islamic Accounting in Indonesia: A Review from Current Global Situation

Despite the existence of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) to provide accounting standards for Islamic Financial Institutions (IFIs), there is still no standardized accounting for Islamic financial transactions. This study aims at identifying current development of Islamic accounting in Indonesia in comparison with the global situation of accounting for Islamic financial transactions. The Asian-Oceanian Standard-Setters Group (AOSSG) survey in 2011 is mainly used to get the outlook of current global situation of Islamic accounting and later be compared to the current policies of Islamic accounting in Indonesia. The AOSSG survey shows diverse opinions on how Islamic accounting should move towards International Financial Reporting Standards (IFRS) with only two jurisdictions, including Indonesia, emphasize their current intention to retain Islamic accounting standards. It is found that although Indonesia refers to AAOIFI accounting standards to develop Islamic accounting standards to a certain extent, it claims to apply Islamic accounting standards not based on AAOIFI accounting standards due to different direction in developing Islamic accounting as well as different understanding and interpretation of Islamic law or sharia on certain issues. This shift may imply that Indonesia disclaims the idea of a common set of Islamic accounting standards. However, Indonesia is currently in the process of converging with IFRS which may have influences on Islamic accounting. Future research on its policies to develop Islamic accounting is likely to be interesting to explore.
Evaluation of 1.2 kV SiC MOSFETs in multilevel cascaded H-bridge three-phase inverter for medium-voltage grid applications

A study is conducted to evaluate 1.2 kV silicon-carbide (SiC) MOSFETs in a cascaded H-bridge (CHB) three-phase inverter for medium-voltage applications. The main purpose of this topology is to remove the need for a bulky 60 Hz transformer normally used to step up the output signal of a voltage source inverter to a medium-voltage level. Using SiC devices (1.2-6.5 kV SiC MOSFETs) which have a high breakdown voltage, enables the system to meet and withstand the medium-voltage stress using only a minimal number of cascaded modules. The SiC-based power electronics when used in the presented topology considerably reduce the complexity usually encountered when Si devices are used to meet the medium-voltage level and power scalability. Simulation and preliminary experimental results on a low-voltage prototype verifies the nine-level CHB topology presented in this study.
Functional Effects of Botulinum Toxin-A Intramuscular Injections in a Patient with Traumatic Brain Injury: A Single Subject Case Design

Cristina M. Higel Molly L. Arndt This single subject case design sought to evaluated the long-term and short-term effectiveness of Botulinum Toxin-A (BTXA) treatment in conjunction with directed physical therapy on spasticity, active range of motion (AROM), passive range of motion (PROM), Functional Independence Measurement (FIM) scores, and motor performance in a patient with TBI. Researchers hyopothesized that directed physical therapy in conjunction with BTXA would maximize a subject’s motor control and performance. An ^Ai-BC-B-Az” single subject design, scheduled to last six months and three weeks, was proposed. Clinically significant changes were defined as: a decrease by one point for the Modified Ashworth Scale score, an increase by one point for the FIM, an improvement of a minimum of eight degrees for AROM and PROM measurements, and an improvement in overall function on either of the two performance tests. Due to time constraints, this study was not completed and results were not obtained. TEST-RETEST RELIABILITY OF THE MODIFIED ASHWORTH SCALE, ACTIVE AND PASSIVE RANGE OF MOTION, AND THE NINE HOLE PEG TEST IN THE UPPER EXTREMITY OF SUBJECTS WITH TRAUMATIC BRAIN INJURY
A mesoscopic mechanical model of the surface tension and some simulation results

Drops of mercury do not spread on a surface. A metal paper clip can float on water. These phenomena are macroscopic manifestations of molecular interactions and can be explained in terms of surface tension. In this study, we discuss a simple mesoscopic mechanical model of the surface tension and the results of numerical fluid dynamics simulations implemented on the basis of it. We study the droplet formation without and with gravity when it can drop from a narrow hole like a trickling tap and finally the behaviour of free surface liquid in a vessel. Teachers and students can be able to study the surface tension by using the computer simulation as a “tool” for analysing and discussing the droplet and the liquid behaviour in several different conditions.
Bone health and cardiovascular risk in hypopituitary patients on complete hormone replacement, including GH

Growth hormone deficiency (GHD) is associated with decreased bone mineral density (BMD). Low BMD is correlated to increased fracture risk. There are no studies on fracture risk in GHD patients on GH therapy and no studies on BMD in adults with childhood onset (CO) craniopharyngioma (CP) on GH therapy. We have shown a doubled fracture incidence in CO GHD women and decreased incidence of fractures in adult onset (AO) GHD men. We have also shown decreased BMD in adult women with CO CP on GH therapy, in comparison to matched controls, but not in CO CP men. The cause is not known but insufficient sex steroid and GH replacements, particularly during adolescence, in CO GHD and CP women, and an adequate substitution rate of testosterone and GH in AO GHD and CO CP men are possible explanations. GHD is also associated with increased cardiovascular mortality and morbidity. The impact of long-term GH replacement on cerebral- and cardiovascular diseases and diabetes mellitus (DM) in hypopituitary patients and the prevalence of cardiovascular morbidity and risk factors in adults with childhood onset (CO) craniopharyngioma (CP) are unknown. We have shown that the life-long incidence of non-fatal stroke was tripled in GHD women and doubled in men, but a decline was seen among both genders during the periods where most patients had GH replacement. Life-long incidence of non-fatal cardiac events was similar in the patient and control cohorts, but declined in GHD men during the periods where most patients had GH replacement. GHD women had higher prevalence of type 2 DM and lipid-lowering medication, whereas GHD men had higher prevalence of antihypertensive medication. This cardio-protective medication, together with the GH therapy may have resulted in the decline in non-fatal stroke risk, particularly noted in GHD women, and in significantly lower non-fatal cardiac risk that was seen in GHD men. We have also shown that patients with a CO CP, on GH therapy, had increased cardiovascular morbidity and particularly women were at risk. Of CP women 60% had increased risk for cardiovascular disease. Insulin tolerance test (ITT) is the recommended test for diagnosing GHD. We have shown that GHD patients during an ITT had very low nadir blood glucose levels and few symptoms of hypoglycemia and in 31% unawareness was seen. If the ITT is still going to be recommended, we ask for more uniform recommendations. (Less)
Prevention of twin pregnancies in IVF by single embryo transfer

INTRODUCTION: In several clinics elective single embryo transfer (eSET) is applied in a selected group of patients based on age and the availability of a good quality embryo. Whether or not eSET can be applied irrespective of the presence of a good quality embryo in the first cycle, to further reduce the twin pregnancy rate (PR), remains to be elucidated. METHODS: In patients < 38 years two transfer strategies were compared, which differed in the first cycle only: group A (n=141) received eSET irrespective of the availability of a good quality embryo, and group B (n=174) received eSET when a good quality embryo was available while otherwise they received DET (referred to as eSET/DET transfer policy). In any subsequent cycle, in both groups the eSET/DET transfer policy was applied. RESULTS: After completion of their IVF treatment (including a maximum of three fresh cycles and the transfer of frozen-thawed embryos), comparable cumulative live birth rates (62.4% in group A and 62.6% in group B) and twin pregnancies rates (10.1% vs 13.4%) were found. However, patients in group A required significantly more fresh (2.0 vs 1.8) and frozen cycles (0.8 vs 0.5). CONCLUSION: The transfer of one embryo in the first cycle only, in all patients < 38 years, is not an effective transfer policy for reducing the overall twin PR. Opmaak Proefschrift.indd 74 13-04-2007 08:20:50
A Fuzzy Approach to Text Classification With Two-Stage Training for Ambiguous Instances

Sentiment analysis is a very popular application area of text mining and machine learning. The popular methods include support vector machine, naive bayes, decision trees, and deep neural networks. However, these methods generally belong to discriminative learning, which aims to distinguish one class from others with a clear-cut outcome, under the presence of ground truth. In the context of text classification, instances are naturally fuzzy (can be multilabeled in some application areas) and thus are not considered clear-cut, especially given the fact that labels assigned to sentiment in text represent an agreed level of subjective opinion for multiple human annotators rather than indisputable ground truth. This has motivated researchers to develop fuzzy methods, which typically train classifiers through generative learning, i.e., a fuzzy classifier is used to measure the degree to which an instance belongs to each class. Traditional fuzzy methods typically involve generation of a single fuzzy classifier and employ a fixed rule of defuzzification outputting the class with the maximum membership degree. The use of a single fuzzy classifier with the above-fixed rule of defuzzification is likely to get the classifier encountering the text ambiguity situation on sentiment data, i.e., an instance may obtain equal membership degrees to both the positive and negative classes. In this paper, we focus on cyberhate classification, since the spread of hate speech via social media can have disruptive impacts on social cohesion and lead to regional and community tensions. Automatic detection of cyberhate has thus become a priority research area. In particular, we propose a modified fuzzy approach with two-stage training for dealing with text ambiguity and classifying four types of hate speech, namely, religion, race, disability, and sexual orientation—and compare its performance with those popular methods as well as some existing fuzzy approaches, while the features are prepared through the bag-of-words and word embedding feature extraction methods alongside the correlation-based feature subset selection method. The experimental results show that the proposed fuzzy method outperforms the other methods in most cases.
Treatment modalities in experimentally induced acute liver failure

textabstractThe findings made in the presented study suggest that one or more still unknown factors inherent in the experimental models currently in use are of critical importance and that only a certain limited type of model of acute hepatic failure is suitable for the evaluation of the effectiveness of methods intended to promote regeneration of diseased livers. It does not seem unreasonable to conclude that 40 x 106 liver cells injected into the abdominal cavity or the spleen would not improve survival, since ca. 300xlo6 (representing 30% of a normal liver) did not do so. It is conceivable that in a given model the use of hepatocytes and/or hepatocyte fractions triggers a non-specific reaction leading to survival. It is then also conceivable that when the hepatocytes or hepatocyte fractions are injected, the ongoing damage caused by galactosamine is arrested before it becomes lethal. This means that in cases of real fulminant hepatic failure the only chance of survival lies in the ability of the graft either to induce regeneration in the diseased liver or to take over all of the functions of the damaged liver. Because of the excessive risk associated with waiting to see whether the organ will recover is too great, it is preferable to aim at a transplantation enabling the graft to take over functions of the host's liver completely
Hyperheuristics for indirect elicitation of outranking model’s parameters in Project Portfolio Optimization

One of the main problems that face Multi-Objective Evolutionary Algorithms (MOEAs) when approximating the best compromise solutions is a proper a priori incorporation of the Decision Maker’s (DM) preferences. Particularly, when these methods rely on outranking approaches, they need eliciting several parameters. Given that his task is of great cognitive effort for a DM, it is performed indirectly through a battery of examples that (s)he provides previously and that reflex the desired preferences. So far, only metaheuristics have been used to transform such examples into parameters’ values of specific preference models. The present research propose an architecture for a hyperheuristic that integrates characterization and performance analysis into the elicitation process. It is expected that a good combination the metaheuristic could improve the quality of parameters estimated.
Clinical Validation of the ECG-Derived Respiration (EDR) Technique

Respiratory signals may be derived from body surface ECGs by measuring fluctuations in the mean cardiac electrical axis which accompany respiration. Two ongoing clinical studies illustrate the value of the ECG-derived respiration (EDR) technique. The first study demonstrates the feasibility of using Holter recordings as a screening test for sleep apnea. In a sample of 9 patients, diagnoses based on the EDR were confirmed by simultaneous polysomnography in all but one case. In the second study, Cheyne-Stokes respiration was observed in a group of patients with severe congestive heart failure. EDR analysis showed that the phenomenon occurred in 8 patients out of 10 who were studied, and that its incidence decreased in 7 of these 8 after chronic oral administration of a positive inotropic agent.
A Veterinary Book for Dairy Farmers

The principles behind such common problems as mastitis, infertility and lameness are explained in detail and linked to effective control programmes. The same approach is taken towards a full range of potential cattle disorders, broadly grouped according to age and development of the animal from the young calf to the adult. Already the standard text for a wide range of college course throughout the world, the considerable increase in detail makes this full colour and updated third edition an essential tool in the daily fight to keep intensely managed stock in first-class condition and to optimise productivity. For the farmer, it is an invaluable tool in dealing with the sick animal.
Title An oxidative fluctuation hypothesis of aging generated by imaging H 2 O 2 levels in live Caenorhabditis elegans with altered lifespans

Reactive oxygen species (ROS) are important factors mediating aging according to the free radical theory of aging. Few studies have systematically measured ROS levels in relationship to aging, partly due to the lack of tools for detection of specific ROS in live animals. By using the H2O2-specific fluorescence probe Peroxy Orange 1, we assayed the H2O2 levels of live Caenorhabditis elegans with 41 aging-related genes being individually knocked down by RNAi. Knockdown of 14 genes extends the lifespan but increases H2O2 level or shortens the lifespan but decreases H2O2 level, contradicting the free radical theory of aging. Strikingly, a significant inverse correlation between lifespan and the normalized standard deviation of H2O2 levels was observed (p < 0.0001). Such inverse correlation was also observed in worms cultured under heat shock conditions. An oxidative fluctuation hypothesis of aging is thus proposed and suggests that the ability of animals to homeostatically maintain the ROS levels within a narrow range is more important for lifespan extension than just minimizing the ROS levels though the latter still being
Determinants of sustainable consumption in high and low involvement product categories

The aim of this research is to explore the determinants of sustainable consumption with respect to Goal-Framing theory. The study has adopted high and low involvement product categories to identify which motivational factor is more relevant in each of the categories. This is a validation and extension to the Goal-framing theory conducted in the context of developing nation settings. There are three motivational factors, gain, hedonic and normative motivations taken as a predictor to consumer intentions to adopt sustainable products. The integrated effects of the motivational factors were also determined to have a comprehensive study on them with respect to sustainable consumption. The study follows a quantitative research method technique and gathered the data using an adapted questionnaire. For both the samples, different sample sizes were acquired as per their nature, PLS-SEM technique was used to test the measurement and structural models. For both the samples, different results are obtained and suggestions are given accordingly. The study provides insights to the policymakers and practitioners. Further areas of research in the area are also suggested.
Policy or Value ? Loss Function and Playing Strength in AlphaZero-like Self-play

Recently, AlphaZero has achieved outstanding performance in playing Go, Chess, and Shogi. Players in AlphaZero consist of a combination of Monte Carlo Tree Search and a Deep Q-network, that is trained using self-play. The unified Deep Q-network has a policy-head and a value-head. In AlphaZero, during training, the optimization minimizes the sum of the policy loss and the value loss. However, it is not clear if and under which circumstances other formulations of the objective function are better. Therefore, in this paper, we perform experiments with combinations of these two optimization targets. Self-play is a computationally intensive method. By using small games, we are able to perform multiple test cases. We use a light-weight open source reimplementation of AlphaZero on two different games. We investigate optimizing the two targets independently, and also try different combinations (sum and product). Our results indicate that, at least for relatively simple games such as 6x6 Othello and Connect Four, optimizing the sum, as AlphaZero does, performs consistently worse than other objectives, in particular by optimizing only the value loss. Moreover, we find that care must be taken in computing the playing strength. Tournament Elo ratings differ from training Elo ratings—training Elo ratings, though cheap to compute and frequently reported, can be misleading and may lead to bias. It is currently not clear how these results transfer to more complex games and if there is a phase transition between our setting and the AlphaZero application to Go where the sum is seemingly the better choice.
Revisiting high school teachers’ education: Solution to sustainable development in rural Africa

Abstract The study investigated the influence of high school teacher on the learning challenges experienced by undergraduates in selected institutions of learning in Nigeria and South Africa. Mixed methods research design was adopted for data collection. Quantitative data were obtained from 600 randomly selected undergraduate university students through the use of questionnaires while the qualitative data for the study were collected through interviews conducted with purposively 8 selected university lecturers and 8 high school teachers from 2 selected high schools from Nigeria and South Africa. The quantitative data were analysed through the use of descriptive statistics, while the qualitative data were thematically analysed. The outcome of the study suggests previous learning experiences as a major cause of learning challenges encountered by undergraduates. The paper recommends that the curriculum of teacher education and the type of training given to high school teachers should be revisited, only qualified teachers should be recruited and empowered.
Effect of hydromorphone hydrochloride combined with ropivacaine for PCEA after transurethral resection of prostate on pain mediators and stress response

Benign prostatic hyperplasia (BPH) is a common disease of elderly men, which can cause symptoms such as frequent micturition and urgent urination and affect daily life. Transurethral resection of the prostate (TURP) is the main operation method for clinical treatment of BPH, with the advantages of little intraoperative trauma and rapid postoperative recovery, and with fewer complications and shorter hospital stay[1,2]. But different levels of cystospasm will occur in patients after TURP, and it will cause pain and affect postoperative recovery to a certain extent. Patient-controlled epidural analgesia (PCEA) after TURP can effectively relieve cystospasm and the corresponding perception of pain. Opioid morphine hydrochloride combined with long-acting amides local anaesthetic ropivacaine is a common solution for postoperative analgesia, but the analgesic onset time of morphine hydrochloride is slow, about 30 min and shorter than PCEA locking time, and the repeated additional anesthetic drugs because of pain can cause the accumulation of morphine hydrochloride and increase the occurrence risk of adverse reactions such as respiratory depression. Morphine hydrochloride is a semisynthetic derivative of morphine, which has the advantages of better analgesic effect and shorter onset time [3,4]. In the following studies, we specifically analyzed the effect of hydromorphone hydrochloride combined with ropivacaine for PCEA after transurethral resection of prostate on pain mediators and stress response.
A review on ranking problems in statistical learning

Ranking problems define a widely spread class of statistical learning problems with many applications, including fraud detection, document ranking, medicine, credit risk screening, image ranking or media memorability. In this article, we systematically describe different types of non-probabilistic supervised ranking problems, i.e., ranking problems that require the prediction of an order of the response variables, and the corresponding loss functions resp. goodness criteria. We discuss the difficulties when trying to optimize those criteria. As for a detailed and comprehensive overview of existing machine learning techniques to solve such ranking problems, we group the suitable techniques into SVM-, tree-, Boosting and Neural Network-type approaches and recapitulate the corresponding optimization problems in a unified notation. We also discuss to which of the ranking problems the respective algorithms are tailored and identify their strengths and limitations. Computational aspects and open research problems are also considered.