Miracle-dz/UniFAR-FTUs huggingface dataset:
PERCEPÇÃO DOS PROFISSIONAIS CONTÁBEIS DO VALE DO ITAJAÍ FRENTE A ADOÇÃO DAS IFRS PELAS PMES DE SANTA CATARINA PERCEPTION OF PROFESSIONAL ACCOUNTING VALLEY ITAJAÍ FACING THE ADOPTION OF IFRS FOR SMEs SANTA CATARINA

RESUMO: Esta pesquisa buscou verificar a percepcao dos profissionais contabeis frente a adocao das IFRS pelas pequenas e medias empresas do estado de Santa Catarina, tendo em vista a incipiencia do tema no âmbito internacional de convergencia das praticas contabeis. Para tanto, foi formulado um questionario com questoes fechadas relacionadas a adocao das IFRS pelas pequenas e medias empresas brasileiras. Este foi enviado aos profissionais de contabilidade atuantes nos escritorios do Vale do Itajai (regiao do estado de Santa Catarina), na qual compos uma amostra de 19 profissionais. Conforme os resultados da pesquisa verificou-se que o grau de importância atribuido pelos contabilistas aos aspectos relacionados a adocao das IFRS PME, foi possivel observar que das cinco habilidades sugeridas como resposta, todas tiveram uma excelente aceitacao por parte dos respondentes. Cabe ressaltar, a capacidade de aprender, pensar, interpretar e construir raciocinios e para conhecimentos multidisciplinares, duas competencias que foram muito bem-aceitas pelos respondentes, mas que nao existem sem aperfeicoamento cientifico. Por fim, atraves da analise dos resultados apontados pela escala “Best-Worst”, concluiu-se que dentre os principais aspectos contidos na metrica utilizada, na perspectiva dos contadores, todos os 17 aspectos relacionados a adocao da IFRS PME apresentaram um indice de importância acima de (0,50), ou seja, refletindo que nao ha aspectos compreendidos como nao impactantes em relacao a adocao do CPC PME.
Implementation and Performance Assessment of a Vector Tracking Method Based on a Software GPS Receiver

A number of methods have been developed to enhance the robustness of Global Positioning System (GPS) receivers when there are a limited number of visible satellites. Vector tracking is one of them. It utilizes information from all channels to aid the processing of individual channels to generate receiver positions and velocities. This paper analyzes relationships among code phase, carrier frequency, and receiver position and velocity, and presents a vector loop-tracking algorithm using an Extended Kalman filter implemented in a Matlab-based GPS software receiver. Simulated GPS signals are generated to test the proposed vector tracking method. The results show that when some of the satellites are blocked, the vector tracking loop provides better carrier frequency tracking results for the blocked signals and produces more accurate navigation solutions compared with traditional scalar tracking loops.
FEA-Assisted Experimental Parameter Map Identification of Induction Motor for Wide-Range Field-Oriented Control

This article introduces an experimental parameter identification method for induction motor (IM) drives, aiming to accurately identify the motor parameters while considering magnetic saturation throughout the entire operating point. To address the rank-deficiency problem in experimental parameter identification for IMs, this article proposes a solution by constructing a stator inductance lookup table (LUT) with the assistance of finite element analysis. By conducting experimental tests, the leakage inductance and the rotor resistance are calculated across the entire operating range. To utilize the obtained parameter set for flux estimation in field-oriented control, the actual dq-axis current vector, which serves as the input domain of the parameter LUTs, is calculated through postprocessing. The accuracy of the proposed parameter LUTs is validated with the experimental results, demonstrating that the constructed parameter LUTs are suitable for a wide range of field-oriented control applications in electric vehicle traction motors.
Statistical analysis of fracture of silica glass using molecular dynamics

Disordered solids exhibit intermittent avalanches when slowly driven by an external load. These avalanches are associated with plastic rearrangements of the atoms at the nanoscale that manifest as stress and energy drops in the loading curve. The complexity arising from their interactions through long‐range elastic fields and the disorder makes statistical approaches suitable for studying their behavior by considering yielding and fracture as a phase transition. To investigate the avalanche statistics, we perform nanoscale simulations using the athermal quasistatic deformation protocol to induce fracture to silica glass samples, which were simulated using the melting‐quenching technique. We identify and measure the avalanches and voids and investigate their evolution in the process of fracture. Our results confirm that the avalanches exhibit scale‐free power law statistics, indicative of a critical phenomenon.
Esthetic Rehabilitation of Mutilated Maxillary Anterior Teeth under General Anesthesia in a Patient

Intellectual disability (ID) is one of the most common developmental disorders of childhood. Intellectual disability formerly known as mental retardation is a disability characterized by significant limitation in both intellectual function and adaptive behavior as expressed in conceptual social and practical adaptive skills. This disability originates before the age of 18. Intellectual disability affects the mind, body and everyday life skills like thinking, talking and self care. People with disability often need extra help to attain and preserve good health which includes oral hygiene. Poor dental health which is prevailing in most of these children may further compromise their mental health; both of which may affect their psychological well being. There are numerous obstacles in delivering quality dental care under local anesthesia (LA) in ID children because of various behavioral problems. So general anesthesia is a safer and preferred option for such patients and currently it is a widely accepted treatment modality in rendering oral care in ID patients. This article describes a unique case of esthetic rehabilitation of maxillary anterior teeth in a 16 years old male patient under general anesthesia who was diagnosed with mild ID and seizure disorder.
Molecular Networking and Bioassay-Guided Preparation and Separation of Active Extract and Constituents from Vicia tenuifolia Roth

Molecular networking drove the selection of material from V. tenuifolia organs that targeted active flavonoid glycosides. To optimize the extraction process, the flowers of V. tenuifolia were used to produce an anti-inflammatory extract. The effects of variables—organic solvent ratio; extraction time; and temperature—were investigated by the response of anti-inflammatory activity. Bioactivities-guided experiments helped identify fractions with high total phenolic and flavonoid content as well as antioxidant potential. Furthermore, one new compound (1), 19 first isolated together, and two known compounds were obtained and identified from the active fraction of this plant. Among them, compounds (15 and 22) were first reported for nuclear magnetic resonance (NMR) data from this study. All the isolates were evaluated for their anti-inflammatory capacity throughout, modulating nitric oxide (NO), interleukin (IL)-1β, and IL-8 production. Active compounds were further investigated for their regulation and binding affinity to the inducible nitric oxide synthase (iNOS) and cyclooxygenase-2 (COX-2) proteins by Western blot and in silico approaches, respectively. The findings of this study suggested that the developed extract method, active fraction, and pure components should be further investigated as promising candidates for treating inflammation and oxidation.
Connecting Classrooms through Social Media Instruction in Educational Institutions

The purpose of this study was to explore instructors’ use of Social Media (SM) in teaching with the focus on: instructors' views of SM; the policies that exist in the use of SM by instructors; how SM supports instruction; how SM contributes to instructors’ professional development; the challenges instructors face as they adopt SM in teaching. The phenomenology qualitative approach using a semi-structured interview guide and focus group discussion was adopted to capture data from ten (10) purposively and conveniently sampled instructors who taught at the tertiary and second cycle levels. The data was analyzed thematically. The key findings were that instructors were: instructors were aware of SM and used some SM in their teaching; YouTube, WhatsApp, and Facebook were the most used SM; SM contributed to instructors' professional development; students' absence from the platform, lack of and limited internet connectivity; obstruction with power supply, and in some cases, the prohibitive policy that forbids the use of electronic gadgets and SM use in education institutions, were some of the challenges instructors faced in adopting SM in teaching. The paper pointed out the implications of the findings for policy on SM use in education institutions.
Phytoplankton composition of Empordà salt marshes, Spain and its response to freshwater flux regulation

ABSTRACT A description is given of the response of phytoplankton composition to eutrophication caused by an increase in fresh water flux in four Empordà salt marsh basins. Cyanobacteria and mixotrophic phytoplankters (especially haptophytes and dinoflagellates) are the most abundant organisms in these basins. Under stable conditions, cyanobacteria take competitive advantage of the lack of inorganic nitrogen caused by confinement. Mixotrophs dominate coinciding with water inputs. The importance of the allochthonous supply probably favours mixotrophs, which may also take nitrogen heterotrophically. The phytoplankton-invertebrate biomass ratio (P/I) and the chlorophyll-phytoplankton biovolume ratio (Chl/BV) respond differently to stabilisation of freshwater input, depending on the degree of eutrophy of the basins. Thus, in more eutrophic basins flux regulation causes an increase in P/I and a decrease in Chl/BV, indicating higher density of mixotrophs and lesser density of invertebrates. Less eutrophic basins respond in the opposite fashion.
Development of Marketplace Product Data Mining and Analysis Application as a Reference in Running a Business

Marketplaces has become the first choice as a third party that provides online selling and payment services that bridge sellers and buyers. The increasing need to shop in an efficient and convenient way has driven the popularity of using the marketplace. Moreover, with a variety of products and a fast transaction process, and more competitive prices, the use of the marketplace has shown significant growth in activity by the wider community. With the increasing use of marketplaces, data analysis from marketplaces is becoming a key element to understand market trends and make informed transaction decisions. Data analysis systems based on bot technology and Web-Scrapping libraries, such as Puppeteer, allow users to perform data analysis more efficiently and quickly, minimize the need for a data analysis team, and reduce time and costs. Given these factors, this research focuses on developing a web-based application that can analyze data coming from marketplaces and present it to users quickly and accurately.
Targeting Aquaporin-3 Attenuates Skin Inflammation in Rosacea

Rosacea is a common inflammatory skin disorder mediated by the dysregulation of both keratinocytes and T cells. Here, we report that aquaporin 3 (AQP3), a channel protein that mediates the transport of water/glycerol, was highly expressed in the epidermis and CD4+ T cells of both rosacea patients and experimental mice. Specifically, AQP3 deletion blocked the development of rosacea-like skin inflammation in model mice with LL37-induced rosacea-like disease. We also present mechanistic evidence showing that AQP3 was essential to the activation of NF-κB signaling and subsequent production of disease-characteristic chemokines in keratinocytes. Moreover, we show that AQP3 was upregulated during T cell differentiation and promotes helper T (Th) 17 differentiation possibly via the activation of STAT3 signaling. Our findings reveal that AQP3-mediated activation of NF-κB in keratinocytes and activation of STAT3 in CD4+ T cells acted synergistically and contributed to the inflammation in rosacea.
Diagnostic Role and Prognostic Impact of PSAP Immunohistochemistry: A Tissue Microarray Study on 31,358 Cancer Tissues

Prostate-specific acid phosphatase (PSAP) is a marker for prostate cancer. To assess the specificity and prognostic impact of PSAP, 14,137 samples from 127 different tumor (sub)types, 17,747 prostate cancers, and 76 different normal tissue types were analyzed via immunohistochemistry in a tissue microarray format. In normal tissues, PSAP staining was limited to the prostate epithelial cells. In prostate cancers, PSAP was seen in 100% of Gleason 3 + 3, 95.5% of Gleason 4 + 4, 93.8% of recurrent cancer under androgen deprivation therapy, 91.0% of Gleason 5 + 5, and 31.2% of small cell neuroendocrine cancer. In non-prostatic tumors, PSAP immunostaining was only found in 3.2% of pancreatic neuroendocrine tumors and in 0.8% of diffuse-type gastric adenocarcinomas. In prostate cancer, reduced PSAP staining was strongly linked to an advanced pT stage, a high classical and quantitative Gleason score, lymph node metastasis, high pre-operative PSA levels, early PSA recurrence (p < 0.0001 each), high androgen receptor expression, and TMPRSS2:ERG fusions. A low level of PSAP expression was linked to PSA recurrence independent of pre- and postoperative prognostic markers in ERG-negative cancers. Positive PSAP immunostaining is highly specific for prostate cancer. Reduced PSAP expression is associated with aggressive prostate cancers. These findings make PSAP a candidate marker for prognostic multiparameter panels in ERG-negative prostate cancers.
A three‐dimensional synthesis study of δ18O in atmospheric CO2 1. Surface fluxes

The isotope O-18 in CO2 is of particular interest in studying the global carbon cycle because it is sensitive to the processes by which the global land biosphere absorbs and respires CO2. Carbon dioxide and water exchange isotopically both in leaves and in soils, and the O-18 character of atmospheric CO2 is strongly influenced by the land biota, which should constrain the gross primary productivity and total respiration of land ecosystems, In this study we calculate the global surface fluxes of O-18 for vegetation and soils using the SiB2 biosphere model coupled with the Colorado State University general circulation model. This approach makes it possible to use physiological variables that are consistently weighted by the carbon assimilation rate and integrated through the vegetation canopy, We also calculate the air-sea exchange of O-18 and the isotopic character of fossil emissions and biomass burning. Global mean values of the isotopic exchange with each reservoir are used to close the global budget of O-18 in CO2 results confirm the fact that the land biota exert a dominant control on the delta(18)O of the atmospheric reservoir, At the global scale, exchange with the canopy produces an isotopic enrichment of CO2, whereas exchange with soils has the opposite effect.
Adaptive Auto-Tuning Framework for Global Exploration of Stencil Optimization on GPUs

Stencil computations are widely used in high performance computing (HPC) applications. Many HPC platforms utilize the high computation capability of GPUs to accelerate stencil computations. In recent years, stencils have become more diverse in terms of stencil order, memory accesses and computation patterns. To adapt diverse stencils to GPUs, a variety of optimization techniques have been proposed. Due to the diversity of stencil patterns and GPU architectures, no single optimization technique fits all stencils. Therefore, stencil auto-tuning mechanisms have been proposed to conduct parameter search for a given combination of optimization techniques. However, parameter search for an inappropriate optimization combination (OC) misses the globally optimal solution. To address the above problems, we propose GSTuner, an adaptive auto-tuning framework that efficiently determines the optimal parameter setting of the global optimization space for stencils on GPUs. Specifically, GSTuner represents stencil patterns as neighboring features and unifies feature vectors of OCs through data pre-processing. In addition, GSTuner samples parameter settings from superior OCs via the quota-based reward policy and regression mechanisms. After that, GSTuner employs the genetic algorithm that considers sub-population similarity to reduce the cost of evolutionary search. The experiment results show that GSTuner can identify better performing settings with higher auto-tuning speed compared to the state-of-the-art works.
Efficient Evaluation of Reliability for Slopes with Circular Slip Surfaces Using Importance Sampling

Evaluating the reliability of a slope is a challenging task because the possible slip surface is not known beforehand. Approximate methods via the first-order reliability method provide efficient ways of evaluating failure probability of the “most probable” failure surface. The tradeoff is that the failure probability estimates may be biased towards the unconservative side. The Monte Carlo simulation (MCS) is a viable unbiased way of estimating the failure probability of a slope, but MCS is inefficient for problems with small failure probabilities. This study proposes a novel way based on the importance sampling technique of estimating slope reliability that is unbiased and yet is much more efficient than MCS. In particular, the critical issue of the specification of the importance sampling probability density function will be addressed in detail. Three examples of slope reliability will be used to demonstrate the performance of the new method.
MEASURING AND MANAGING BRAND EQUITY FOR CAFE CSK

Pada tahun 1970, cafe CSK didirikan oleh Ibu H sebagai cafe yang yang menawarkan makanan seperti gado gado dan makan traditional lainnya. Kebanyakan konsumen dari cafe cisangkuy adalah mahasiswa yang memang pada saat itu mempunyai sedikit pilihan cafe di bandung. Pada awalnya, CSK dibuat sebagai restoran traditional seperti restoran biasa lainnya, tapi seiring waktu cafe CSK membuat perkembangan dalam produk yang pada akhirnya menjadi favorit dan karakteristik cafe CSK bagi konsumennya. Ibu H sendiri menjalankan bisnis cafe CSK tanpa mengimplementasikan marketing strategy dari mulai promosi, marketing positioning, atau marketing strategy yang lainnya dalam rangka menarik market yang ada. Sampai tiga decade, CSK tetap menjalankan bisnis mereka dan secara tidak sengaja mereka membangun brand equity diantara para konsumennya walaupun tanpa marketing strategy sekalipun. Pada akhirnya, Cafe CSK mempunyai asset yang berharga dalam bertahan dan menjalankan bisnis mereka walaupun pada sekarang, para konsumen mempunyai banyak pilihan dalam memilih cafe dalam rangka memenuhi kebutuhan dari para konsumen. Penelitian ini mengukur brand equity dari cafe CSK diantara para konsumen mudanya ( dari umur 20-24 tahun sebagai market yg paling berpotensi ), dan mengukur kekuatan dari cafe CSK untuk mempengaruhi keputusan membeli konsumen dalam menentukan cafe favorit mereka. Dari penelitian ini juga dapat diketahui kualitas produk dan servis yang ditawarkan oleh cafe CSK sekarang ini.
Stress alters the role of silicon in controlling plant water movement

One function of plant Si is ameliorating stress, including drought and salinity stress, which can induce active Si uptake in addition to passive uptake via transpiration. However, the interactions and feedbacks between stress, water movement and Si uptake remain unknown. To examine this gap, we compiled papers reporting transpiration and/or stomatal conductance of plants exposed to stresses while varying Si availability. Our meta‐analysis (34 studies, excluding rice) showed that stress alters the role of Si in controlling water movement across diverse plant groups. Increased Si availability significantly increased water movement in stressed plants, particularly stomatal conductance (p < 0.001, k = 84) in plants exposed to salinity (p < 0.05, k = 20) and drought (p < 0.05, k = 45) stress. This signal of increased conductance was most apparent in C4 plants (p < 0.001, k = 41) and Poales (p < 0.001, k = 47). These findings have implications for plants under increasing water and salinity stress, particularly for Poales, where survival in affected ecosystems could be mediated by soil Si availability, and in agricultural systems, supplying Si to water‐stressed plants could increase productivity. Intriguingly, Si addition to unstressed plants had no consistent impact on water movement, with reduction of water movement with Si addition to unstressed plants in 50% of studies, mostly those involving non‐Poales species. This is an important first broad‐scale Si cost quantification, as the costs of Si for plants have remained stubbornly mysterious, hampering evolutionary and functional understanding of plant Si use. Read the free Plain Language Summary for this article on the Journal blog.
When Language Models Fall in Love: Animacy Processing in Transformer Language Models

Animacy - whether an entity is alive and sentient - is fundamental to cognitive processing, impacting areas such as memory, vision, and language. However, animacy is not always expressed directly in language: in English it often manifests indirectly, in the form of selectional constraints on verbs and adjectives. This poses a potential issue for transformer language models (LMs): they often train only on text, and thus lack access to extralinguistic information from which humans learn about animacy. We ask: how does this impact LMs' animacy processing - do they still behave as humans do? We answer this question using open-source LMs. Like previous studies, we find that LMs behave much like humans when presented with entities whose animacy is typical. However, we also show that even when presented with stories about atypically animate entities, such as a peanut in love, LMs adapt: they treat these entities as animate, though they do not adapt as well as humans. Even when the context indicating atypical animacy is very short, LMs pick up on subtle clues and change their behavior. We conclude that despite the limited signal through which LMs can learn about animacy, they are indeed sensitive to the relevant lexical semantic nuances available in English.