Miracle-dz/UniFAR-FTUs huggingface dataset:
A Review of the Value Relevance Literature

Value relevance research empirically investigates the usefulness of accounting information to stock investors. Accounting information is denoted as value relevant if there is a statistical association between the accounting numbers and market values of equity. This review provides a comprehensive study of the value relevance literature. The review fo- cuses mainly on high-quality value relevance research from the last two decades, but it also covers seminal studies from the late 1960s. The primary focus is on research on U.S. financial data, but some international evidence is also presented. The articles are generally selected from top accounting journals. The review offers an introduction to the methodology employed within this research tradition and presents the main results from studies regarding the value relevance of the two summary measures used in financial reports, namely, earnings and book equity. Furthermore, the review describes studies on the development in value relevance over time and shows how value relevance from different accounting methods can be compared. Overall, the review provides in-depth information on the value relevance literature to readers who wish to familiarise themselves with this line of empirical accounting research.
Sudden future singularities

We show that a singularity can occur at a finite future time in an expanding Friedmann universe even when ? > 0 and ? + 3p > 0. Explicit examples are constructed and a simple condition is given which can be used to eliminate behaviour of this sort if it is judged to be unphysical.
An on-chip Low Drop-Out Voltage Regulator with 150 mA Driving Capability

Transient response; Power supply rejection. Abstract—To realize DC voltage conversion from 3.3V to 1.8V for SoC application, a fully on-chip Low Drop-Out (LDO) voltage regulator with 150mA driving capability is presented. Implemented in 0. 18μm CMOS technology, the proposed LDO voltage regulator utilizes paralleled input differential pairs and current amplifiers to provide fast transient response, achieving 1. 4μs settling time with transient variation less than 155mV.
Energy-efficient multi-hop clustering scheme for cooperative spectrum sensing in cognitive radio networks

Cooperative spectrum sensing is introduced to detect vacant frequency bands more accurately for secondary (unlicensed) users without causing any interference to the transmission of primary (licensed) users. Clustering approach is considered as an effective method in cooperative spectrum sensing to tackle the degradation in the performance of spectrum sensing due to fading and shadowing of reporting channel, and also to reduce the control channel overhead when the number of cooperative users becomes very large. In practice, some cluster heads might be far away from the fusion centre, which leads to more energy consumption for reporting their results to the fusion centre, especially in large-scale cognitive radio networks. However, existing studies have not considered this issue. In this paper, we propose a multi-hop cluster-based cooperative spectrum sensing scheme to reduce the power consumption, but at the expense of slight increase in reporting time. The simulation results show that our algorithm can achieve better energy gains as well as less spectrum sensing time than conventional cooperative spectrum sensing algorithms.
Factors Contributing to Spectators' Perceptions of a College Football Stadium During Its First Year

The objective of the current study was to determine how predetermined factors contribute to a spectator's overall perceptions of a new college football stadium. It was predicted that fans who were highly identified with the SIU football team would have a more positive perception of the new stadium than low identified fans. Second, individuals' considering themselves to be sports fans would perceive the stadium more positively compared to those not considering themselves to be sport fans. Third, females' perceptions would be more positive than males. Lastly, the greater the number of games an individual attends would result in a more positive overall perception of the stadium. Participants (n = 124) completed surveys to assess demographic characteristics, perception of facilities, level of sport fandom, and level of identification with the team. A multiple linear regression determined that none of the individual variables significantly predicted the perception of the facilities. The combined effect of the four variables did significantly predict variability in perceptions of the facility. The results of the study suggest that when marketing a new facility, one must take into account as many variables as possible when devising a marketing strategy. Doing so will likely lead to more positive perceptions of the new facility and increase the likelihood of a repeat purchase.
A meta-analysis on promotion- and prevention-focused job crafting

ABSTRACT The purpose of this study is to present a meta-analytical summary of the job crafting literature. We integrate resource- and role-based job crafting conceptualizations in one job crafting model, which can theoretically account for beneficial and detrimental job crafting effects. Applying reasoning from regulatory focus theory we differentiated promotion-focused (increasing job resources and challenging job demands; expansion-oriented task, relational, and cognitive crafting) from prevention-focused (decreasing hindering job demands; contraction-oriented task and relational crafting) job crafting. We hypothesized that promotion-focused job crafting relates positively and prevention-focused job crafting relates negatively with employee health, motivation, and performance. Results of cross-sectional meta-analytical structural equation modelling showed that promotion-focused job crafting was positively related with work engagement and negatively related with burnout, while prevention-focused job crafting was negatively related with work engagement and positively related with burnout. Moreover, promotion-focused job crafting was positively and prevention-focused job crafting was negatively related with performance through work engagement and burnout. Results of longitudinal meta-analytical structural equation modelling showed that there were reciprocal, positive relationships between promotion-focused job crafting and work engagement, and between prevention-focused job crafting and burnout. Implications for future research and practice are discussed.
Current Practices Regarding Perioperative Management of Patients With Fracture on Antiplatelet Therapy

Objective: There continues to be controversy over whether operative delay is necessary for patients on antiplatelet therapy, particularly for elderly patients with hip fractures. This study sought to assess current clinical practices of orthopedic surgeons regarding perioperative management of these patients. Methods: A 12-question, Web-based survey was distributed to orthopedic surgeons via e-mail. Questions regarding timing of surgery assumed patients were on antiplatelet therapy and assessed attitudes toward emergent and nonemergent orthopedic cases as well as operative delay for specific closed fracture types. Responses were compared using unpaired, 2-tailed Student t tests for continuous variables and Pearson chi-square tests with odds ratios (ORs) and 95% confidence intervals (CIs) for categorical variables. Statistical significance was defined as a P value <. 05. Results: Overall 67 orthopedic surgeons responded. Fifty-two percent (n = 35) of the respondents described their practice as academic. Thirty-nine percent (n = 25) of the surgeons indicated that no delay was acceptable for urgent but nonemergent surgery, and 78% (n = 50) reported no delay for emergent surgery was acceptable. Sixty-eight percent (n = 46) of respondents felt patients on antiplatelet therapy with closed hip fractures did not require operative delay. Surgeons who opted for surgical delay in hip fractures were more likely to delay surgery in other lower extremity fracture types (OR = 16.4, 95% CI 4.48-60.61, P < .001). Sixty-four percent (n = 41) of the surgeons indicated there was no protocol in place at their institution. Conclusions: There continues to be wide variability among orthopedic surgeons with regard to management of patients with fracture on antiplatelet therapy. Over a quarter of surgeons continue to opt for surgical delay in patients with hip fracture. This survey highlights the need to formulate and better disseminate practice management guidelines for patients with fracture on antiplatelet therapy, particularly given the aging population in the United States.
Parents’ Education Shapes, but Does Not Originate, the Disability Representations of Their Children

The present research tested whether children’s disability representations are influenced by cultural variables (e.g., social activities, parent education, custom complex variables) or by cognitive constraints. Four questionnaires were administered to a sample of 76 primary school aged children and one of their parents (n = 152). Questionnaires included both open-ended and closed-ended questions. The open-ended questions were created to collect uncensored personal explanations of disability, whereas the closed-ended questions were designed to elicit a response of agreement for statements built on the basis of the three most widespread disability models: individual, social, and biopsychosocial. For youngest children (6–8 years old), people with disabilities are thought of as being sick. This early disability representation of children is consistent with the individual model of disability and independent from parents’ disability explanations and representations. As children grow older (9–11 years old), knowledge regarding disability increases and stereotypical beliefs about disability decrease, by tending to espouse their parents representations. The individual model remains in the background for the adults too, emerging when the respondents rely on their most immediately available mental representation of disability such as when they respond to an open-ended question. These findings support that the youngest children are not completely permeable to social representations of disability likely due to cognitive constraints. Nevertheless, as the age grows, children appear educable on perspectives of disability adhering to a model of disability representation integral with social context and parent perspective.
Differences of Starch Granule Distribution in Grains from Different Spikelet Positions in Winter Wheat

Wheat starch development is a complex process and is markedly difference by changes in spikelet spatial position. The present study deals with endosperm starch granule distribution and spatial position during filling development. The study was conducted with pure starch isolated from wheat (Triticum aestivum L.), Jimai20 and Shannong1391, at 7–35 days after anthesis (DAA). The results showed that grain number, spikelet weight and grain weight per spikelet in different spatial position showed parabolic changes. Upper spikelets had highest starch and amylose content followed by basal spikelets, then middle spikelets. The paper also suggested the volume percents of B-type and A-type granule in grain of middle spikelets were remarkably higher and lower than those of basal and upper spikelets, respectively. However, no significant difference occurred in the number percents of the two type granule. The ratio of amylase to amylopectin was positively correlated with the volume proportion of 22.8–42.8 µm, but was negatively related to the volume proportion of <9.9 µm. The results indicated that the formation and distribution of starch granules were affected significantly by spikelet position, and grains at upper and basal spikelet had the potential of increasing grain weight through increasing the volume of B-type granules.
Accounting for the Computational Basis of Consciousness: A Connectionist Approach

This paper argues for an explanation of the mechanistic (computational) basis of consciousness that is based on the distinction between localist (symbolic) representation and distributed representation, the ideas of which have been put forth in the connectionist literature. A model is developed to substantiate and test this approach. The paper also explores the issue of the functional roles of consciousness, in relation to the proposed mechanistic explanation of consciousness. The model, embodying the representational difference, is able to account for the functional role of consciousness, in the form of the synergy between the conscious and the unconscious. The fit between the model and various cognitive phenomena and data (documented in the psychological literatures) is discussed to accentuate the plausibility of the model and its explanation of consciousness. Comparisons with existing models of consciousness are made in the end.
Re-examining hope: The roles of agency thinking and pathways thinking

A considerable amount of research in hope is driven by Snyder's (1994) model which proposes that hope is positively associated with agency thinking and pathways thinking. However, the current research suggests that hope as understood by the layperson (Hope) is only associated with agency thinking and not with pathways thinking. This was found over four studies using different agency and pathways variables, different Hope variables, different methods, and different cultures. Implications of these findings for Snyder's model are discussed.
An adaptive, low-cost wear-leveling algorithm for multichannel solid-state disks

Multilevel flash memory cells double or even triple storage density, producing affordable solid-state disks for end users. As flash memory endures only limited program-erase cycles, solid-state disks employ wear-leveling methods to prevent any portions of flash memory from being retired prematurely. Modern solid-state disks must consider wear evenness at both block and channel levels. This study first presents a block-level wear-leveling method whose design has two new ideas. First, the proposed method reuses the intelligence available in flash-translation layers so it does not require any new data structures. Second, it adaptively tunes the threshold of block-level wear leveling according to the runtime write pattern. This study further introduces a new channel-level wear-leveling strategy, because block-level wear leveling is confined to a channel, but realistic workloads do not evenly write all channels. The proposed method swaps logical blocks among channels for achieving an eventually-even state of channel lifetimes. A series of trace-driven simulations show that our wear-leveling method outperforms existing approaches in terms of wear evenness and overhead reduction.
The Usability of Unmanned Aerial Vehicles (UAVs) for Pedestrian Observation

The monitoring of pedestrian activity is challenging, primarily because its traffic levels are typically lower and more variable than those of motorized vehicles. Compared with other on-the-ground observation tools, unmanned aerial vehicles (UAVs) could be suitable for counting and mapping pedestrians in a reliable and efficient way. Thus, this study establishes and tests a new method of pedestrian observation using UAVs. The results show that UAV observations demonstrate high levels of interrater reliability (intraclass correlation coefficient = 0.99) and equivalence reliability (Cronbach’s α = .97 with on-the-ground counts and .73 with Google Street View). Practical implications of the new tool are discussed.
PENGARUH AKTIVITAS BELAJAR SISWA DALAM PENERAPAN MODEL PROJECT BASED LEARNING BERBASIS SAINTIFIK TERHADAP HASIL BELAJAR PADA MATA PELAJARAN AKUNTANSI

ABSTRAK Penelitian ini menggunakan metode eksperimen subjek tunggal, dimana peneliti hanya menerapkan model pembelajaran berbasis proyek (project based learning) kepada satu kelas (subjek tunggal). Tujuan penelitian ini adalah untuk mengetahui aktivitas siswa, hasil belajar siswa, dan untuk mengetahui apakah terdapat pengaruh yang signifikan antara aktivitas siswa dalam kegiatan pembelajaran dengan model project based learning terhadap hasil belajar siswa dalam aspek kognitif dan psikomoorik (keterampilan) akuntansi. Subjek penelitian adalah siswa kelas X Akuntansi 4 SMK Negeri 1 Kedawung Kabupaten Cirebon Tahun Pelajaran 2014/2015 sebanyak 41 siswa. Cara pengambilan data dalam penelitian ini dengan menggunakan data aktivitas belajar siswa melalui lembar observasi, nilai pretest dan posttest, serta lembar kerja siswa. Analisis data dilakukan dengan menggunakan teknik analisis deskriptif kuantitatif dengan menggunakan analisis (uji) regresi sederhana untuk mengetahui pengaruh antara aktivitas siswa dengan menggunakan model pembelajaran berbasis proyek terhadap hasil belajar siswa pada mata pelajaran akuntansi yang dibedakan menjadi hasil belajar aspek kognitif, psikomotorik, dan kedua aspek tersebut. Cara pengambilan data dalam penelitian ini dengan menggunakan data aktivitas belajar siswa melalui lembar observasi, nilai pretest dan posttest, serta Lembar Kerja Siswa. Dianalisis dengan analisis (uji) regresi sederhana. Kata Kunci : Aktivitas Belajar Siswa, Model Project Based Learning, Hasil Belajar Akuntansi.
Industrial Actions in Schools: Strikes and Student Achievement

While many jurisdictions ban teacher strikes on the assumption that they harm students, there is surprisingly little research on this question. The majority of existing studies make cross section comparisons of students who do or do not experience a strike, and report that strikes do not affect student performance. I present new estimates from a sample of strikes in the Canadian province of Ontario over the period 1998-2005. The empirical strategy controls for fixed student characteristics at the school cohort level. The results indicate that teacher strikes in grades 2 or 3 have on average a small, negative and statistically insignificant effect on grade 3 through grade 6 test score growth, although there is some heterogeneity across school boards. The effect of strikes in grades 5 and 6 on grade 3 through grade 6 score growth is negative, much larger and statistically significant. The largest impact is on math scores: 29 percent of the standard deviation of test scores across school/grade cohorts.
Automated Test Data Generation for Coverage: Haven't We Solved This Problem Yet?

Whilst there is much evidence that both concolic and search based testing can outperform random testing, there has been little work demonstrating the effectiveness of either technique with complete real world software applications. As a consequence, many researchers have doubts not only about the scalability of both approaches but also their applicability to production code. This paper performs an empirical study applying a concolic tool, CUTE, and a search based tool, AUSTIN, to the source code of four large open source applications. Each tool is applied `out of the box'; that is without writing additional code for special handling of any of the individual subjects, or by tuning the tools' parameters. Perhaps surprisingly, the results show that both tools can only obtain at best a modest level of code coverage. Several challenges remain for improving automated test data generators in order to achieve higher levels of code coverage.
Chase-Like Bounded-Distance Decoding with O ( d 2 / 3 ) Trials

A soft-decision decoder for an error-correcting block code of Hamming distance d is said to achieve bounded-distance (BD) decoding if its error-correction radius is equal to that of a complete Euclidean distance decoder. The Chase decoding algorithms are reliability-based algorithms achieving BD decoding. The least complex version of the original Chase algorithms (“Chase-3”) uses O(d) trials of a conventional binary decoder. In this paper, we propose a class of Chase-like BD decoding algorithms of even lower complexity than the original Chase-3 algorithm. In particular, the least complex member of this class requires only O(d2/3) trials.
Hormonal Contraceptive Use and the Prevalence of Endometriotic Lesions at Different Regions within the Peritoneal Cavity

Endometriosis is an estrogen-dependent disease that can lead to chronic pain and subfertility. Endometriotic lesions found in different locations are heterogeneous and may represent a collection of related but distinct conditions. Whether there is a relationship between hormonal contraceptive (HC) use and endometriosis is still controversial. The purpose of this study was to determine whether HC use affected the prevalence of endometriotic lesions differently based on lesion location. Data was retrospectively collected from 161 patients presenting to the Berne University Women's Hospital between 2008 and 2012 for laparoscopic investigation. Women with histologically proven endometriosis were included in the study and patients were grouped according to lesion location and HC use. The results of the study indicate that HC users are significantly less likely to have endometriotic lesions on the ovaries, although in contrast, no difference was observed in the incidence of lesions in the rectovaginal septum (RVS) or peritoneal region. In addition, women using HC who were diagnosed with endometriotic lesions on the peritoneum were significantly younger than women with lesions in other locations. In conclusion, women with endometriosis who are currently using HC are less likely to have ovarian endometriotic lesions than in alternate locations.
How pacing of multimedia instructions can influence modality effects: A case of superiority of visual texts

"Present text accompanying pictures aurally to promote learning" is a well established principle of instructional design. But recently, it was shown that under certain conditions visual texts can be preferable. Instructional pacing seems to be one of these conditions that mediate effects. Especially, enabling learners to pace an instruction has proven to enhance learning. In an online experiment, the effects of pacing and text modality on cognitive load and performance were investigated. 110 university students studied instructions paced either by the system or by the learner and using either visual or auditory texts accompanying static pictures. Learner pacing reduced mental effort and promoted performance for instructions using visual texts, whilst with auditory texts, only mental effort was positively influenced. Modality effects on performance were found in favour of auditory texts with system paced instructions, but effects vanished or reversed with learner pacing. With respect to study time, the learner paced, visual text instruction was the most efficient.
Practice Effects on a Working Memory Task in Adult Survivors of Pediatric Brain Tumors: An fMRI Investigation

Behavioral studies have documented impaired working memory in childhood brain tumor survivors; however, neural mechanisms have yet to be identified using fMRI. The current study investigated BOLD response differences between twenty survivors (Mean age=23.1(4.14), 55% female) and twenty ageand gender-matched controls from the start to the end of a twenty minute 3-back task. There were no differences in task performance between groups or over time. Effects of practice were present in left prefrontal regions, with both groups showing decreases in activation as the task progressed. There were qualitative and quantitative differences in the brain regions that survivors recruited relative to controls in bilateral prefrontal (including the dorsolateral prefrontal cortex) and parietal cortices. Findings suggest that areas under top-down control of the dorsolateral prefrontal cortex become less activated with practice, and that survivors may require more top-down processing and attentional control to perform at similar levels to healthy controls. INDEX WORDS: Working memory, Magnetic resonance imaging, Neuropsychology, Longterm, Brain tumor survivorship, Dorsolateral prefrontal cortex PRACTICE EFFECTS ON A WORKING MEMORY TASK IN ADULT SURVIVORS OF PEDIATRIC BRAIN TUMORS: AN FMRI INVESTIGATION