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The researcher looked into the factors that affected the performance of Rizal Technological University CPA board examinees on the 2012 licensure examinations to determine the intervention necessary to improve the university's review programs. Descriptive research design was used wherein twenty-four Bachelor of Science in Accountancy graduates who took the May and October 2012 board examinations were surveyed using a validated researcher-made questionnaire. Documentary analysis was used for evaluating qualitative data. Results revealed that: student factors (interest in the accounting program, time spent for studying lessons and availing of library/internet resources in research activities) and home/family factors (family financial support, parental involvement in studies, motivation and encouragement) highly influence performance; school factors (adequacy of relevant library books and materials, adequacy of technology hardware and software, good accounting program and good accounting faculty) were perceived to have average influence; and scholarships, grade weighted averages and attendance to review courses handled by prestigious review schools were found to be positive factors in passing the board examinations. Based on the findings, the researcher recommended that the regular assessment through qualifying examinations be conducted and that the pre-board/mock examinations in the review classes be strengthened.

[EN] Transitioning toward Industry 4.0 requires major investment in devices and mechanisms enabling interconnectivity between people, machines, and processes. In this article, we present a low-cost system based on the Raspberry Pi platform to measure the overall equipment effectiveness (OEE) in real time, and we propose two filtering mechanisms for electromagnetic interferences (EMIs) to measure OEE accurately. The first EMI filtering mechanism is the database filter (DBF), which has been designed to record sealing signals accurately. The DBF works on the database by filtering erroneous signals that have been inserted in it. The second mechanism is the smart coded filter (SCF), which is used to filter erroneous signals associated with machine availability measurements. We have validated our proposal in several production lines in a food industry. The results show that our system works properly, and that it considerably reduces implementation costs compared with proprietary systems offering similar functions. After implementing the proposed system in actual industrial settings, the results show a mean error (ME) of -0.43% and a root mean square error (RMSE) of 4.85 in the sealing signals, and an error of 0% in the availability signal, thus enabling an accurate estimate of OEE. ; This work was supported in part by the Government of Aragon and the European Social Fund "Construyendo Europa desde Aragon" under Grant T40_20D Research Group, and in part by the "Ministerio de Ciencia, Innovacion y Universidades, Programa Estatal de Investigacion, Desarrollo e Innovacion Orientada a los Retos de la Sociedad, Proyectos I+D+I 2018," Spain, under Grant RTI2018-096384-B-I00. ; Herrero, ÁC.; Sangüesa, JA.; Martínez, FJ.; Garrido, P.; Tavares De Araujo Cesariny Calafate, CM. (2021). Mitigating Electromagnetic Noise When Using Low-Cost Devices in Industry 4.0. IEEE Access. 9:63267-63282. https://doi.org/10.1109/ACCESS.2021.3074588 ; S ; 63267 ; 63282 ; 9

Tidal disruption events (TDEs) are transient flares produced when a star is ripped apart by the gravitational field of a supermassive black hole (SMBH). We have observed a transient source in the western nucleus of the merging galaxy pair Arp 299 that radiated >1.5 × 10 erg at infrared and radio wavelengths but was not luminous at optical or x-ray wavelengths. We interpret this as a TDE with much of its emission reradiated at infrared wavelengths by dust. Efficient reprocessing by dense gas and dust may explain the difference between theoretical predictions and observed luminosities of TDEs. The radio observations resolve an expanding and decelerating jet, probing the jet formation and evolution around a SMBH. Copyright © 2018, American Association for the Advancement of Science ; S.M. acknowledges financial support from the Academy of Finland (pmject 8120503). The research leading to these mats has received funding from the European. Commission Seventh Framework Programme (FP/2007-2013) under grant agreement number & 227290, 283393 (RadioNc-t) and 60725 (HELP). AA., M.P.-T., N.R.-O. and R.H.T. acknowledge support from the Spanish MINECO through grants AYA2012-38491-002-02 and AYA2015 63939 C2 1 P. P.G.J. acknowledges support from European Research Council Consolidator Grant 647208. C.R.-C. acknowledges support by the Ministry of Economy, Development and Tourism's Millennium Science Initiative through grant 10120009, awarded to The Millennium. Institute of Astrophysics, MAS Chile, and from CONICYT through FONDECYT grant 3150238 and China-CON1CYT fund CAS160313. P.M. and M.A.A. acknowledge support from the ERC research grant CAMAP-250276, and partial support from the Spanish MINECO grant AYA2015-66889C2-1P Lard the local Valencia government ghat PROMETE0-11-2014069. FIE. acknowledges support from a Science Foundation Ireland-Royal Society University Research Fellowship. D.L.C. acknowledges support from grants ST/0001901/4 ST/J001368/1, ST/ K001051/1, and st/N0001138/1. P.V. acknowledges support from the National Research Foundation of South Africa. J.H. acknowledges financial support tom the Finis h ChAth ral Fouridation and the Virile), YIP and Kahle Vais8I8 Foundation. J.K. acknowledges financial support from the Academy of Finland (grant 311138).

Published also in Aging Clinical and Experimental Research, Vol.28, No.4, WOS: 000379034800030 ; Prevention of fragility fractures in older people has become a public health priority, although the most appropriate and cost-effective strategy remains unclear. In the present statement, the Interest group on falls and fracture prevention of the European union geriatric medicine society (EUGMS), in collaboration with the International association of gerontology and geriatrics for the European region (IAGG-ER), the European union of medical specialists (EUMS), the Fragility fracture network (FFN), the International osteoporosis foundation (IOF) - European society for clinical and economic aspects of osteoporosis and osteoarthritis (ECCEO), outlines its views on the main points in the current debate in relation to the primary and secondary prevention of falls, the diagnosis and treatment of bone fragility, and the place of combined falls and fracture liaison services for fracture prevention in older people. (C) 2016 Published by Elsevier Masson SAS. ; Peer reviewed