Miracle-dz/UniFAR-FTUs huggingface dataset:
International Differences Between Big Four Auditors and Their Smaller Counterparts in Monitoring Earnings Management

Earnings management that misrepresents the firm’s financial picture and misleads investors is a persistent problem. One role of the auditor is to efficiently monitor the accounting reports so as to better inform investors as to the true status of the firm and help close the asymmetric information gap between owners and management. Auditors, however, operate within the constraints of social and legal environments that often display vast international differences. Using sample data from around 50,000 firm -year observation s in 42 countries, the paper shows that in the United States the Big Four auditors more effectively monitor overstated earnings than their smaller counterparts, while elsewhere they tend to be more effective in monitoring both overstated and understated earnings. An important policy implication of the results is that uniform worldwide audit and financial reporting standards may not be as effective as might be hoped, because international differences in ownership structures and the resultant agency issues create different reporting incentives.
Baryon effects on the internal structure of ΛCDM haloes in the EAGLE simulations

We investigate the internal structure and density profiles of haloes of mass 1010–1014 M⊙ in the Evolution and Assembly of Galaxies and their Environment (EAGLE) simulations. These follow the formation of galaxies in a Λ cold dark matter Universe and include a treatment of the baryon physics thought to be relevant. The EAGLE simulations reproduce the observed present-day galaxy stellar mass function, as well as many other properties of the galaxy population as a function of time. We find significant differences between the masses of haloes in the EAGLE simulations and in simulations that follow only the dark matter component. Nevertheless, haloes are well described by the Navarro–Frenk–White density profile at radii larger than ∼5 per cent of the virial radius but, closer to the centre, the presence of stars can produce cuspier profiles. Central enhancements in the total mass profile are most important in haloes of mass 1012–1013 M⊙, where the stellar fraction peaks. Over the radial range where they are well resolved, the resulting galaxy rotation curves are in very good agreement with observational data for galaxies with stellar mass M* < 5 × 1010 M⊙. We present an empirical fitting function that describes the total mass profiles and show that its parameters are strongly correlated with halo mass.
Poverty, Gender, and Primary School Enrolment in Pakistan

Primary education is at the base of the pyramid of education, and is regarded as a fundamental human right today. In addition, it has several tangible social and economic effects. As an essential component of human capital, primary education plays an important role in the economic growth and development of a country.1 Its impact on several other socioeconomic variables has also been documented in the literature. To quote a few examples, Butt (1984) has found that five or more years of a farmer’s education lead to increased farm productivity, reduced use of farm labour, and increased use of yield augmenting inputs. Azhar (1988) also reports a significant relationship between the number of years of schooling and increase in farm output due to increased technical efficiency. Studies of the rates of returns to education attribute a positive value to the rate of returns to primary education.2 This means that by acquiring primary education one can increase one’s earnings. Every policy document prepared by the Government of Pakistan aims at attaining universal primary education. However, it is also true that each of these documents has advanced the date for achieving the target specified in the previous one. The net enrolment rates at the primary level show that we are still far from this target.
Assessing agency of university students: validation of the AUS Scale

Fostering agency as a core component of professionalism is seen as a critical task of higher education. However, the tools for assessing university students’ agency, and the pedagogical and relational resources needed for its development, are lacking. The present study describes the theoretical foundations and factor structure of the newly developed Agency of University Students (AUS) Scale, which assesses students’ course-specific agency. In the factor analysis, 10 factors emerged. Four of these – Interest and motivation, Self-efficacy, Competence beliefs and Participation activity – are seen to represent individual resources of agency. The other four factors – Equal treatment, Teacher support, Peer support and Trust – represent relational sources of agency. Finally, Opportunities to influence and Opportunities to make choices represent contextual sources of agency. The psychometric properties and uses of the scale are discussed.
CONTEMPORARY IMMIGRATION AND THE FUTURE OF REGIONALISM IN CANADA

A large body of empirical research in Canadian political science points to regional differences in basic political orientations, or regional “political cultures. ” One aspect of regionalism that has thus far received relatively little attention concerns the dynamics of regional political cultures. This paper focuses on one potential source of change in regional political cultures, namely, immigration. The conventional wisdom is that successive waves of European immigrants who settled in each region of the country had a significant impact on the founding political cultures of different regions, but far less is known about the relationship between contemporary immigration and Canadian regional political cultures. We rely on the 2000 Canadian component of the World Values Survey and the 1993, 1997, and 2000 Canadian Election Studies, to explore how immigrants adapt to regional political norms in the short and long term. Two possibilities are investigated: Do social pressures and networks may lead immigrants to conform to existing regional political norms? Or do the unique preand post-migration experiences of contemporary immigrants transform or attenuate regional differences in basic political orientations? The central finding is that the transformative impact of immigration on regional political cultures is both limited and short-lived. Interpersonal social networks appear to play an important role in the dissemination of regional norms to immigrant Canadians.
Light interception, leaf area and biomass production as a function of the density of maize plants analyzed using mathematical models

Mathematical models were tested to correlate the leaf area index (LAI) of maize to the percentage of light intercepted by the canopy (% LIC) and this with the total dry matter of aerial parts (TDM), as well with the grain yield (GY). The experiment was conducted in a randomized block design, with four replications. The treatments consisted of hybrid maize at five plant densities: 4.0, 2.66, 2.0, 1.6, and 1.3 plants per m 2 (pl m -2 ). At densities of 4.0 and 2.66 pl m -2 , the average LAI and TDM did not differ among themselves but were significantly higher than those presented at the densities of 2.0, 1.66 and 1.3 pl m -2 , which also did not differ among themselves. The number of corncobs per plant (cob pl -1 ) and GY behaved similarly. The LAI grew exponentially with the plant density. For all ages of plants, the exponential model fit well with the % LIC values according to the LAI and also fit well to the data of dry mass as a function of % LIC. GY depending on the density fit well to quadratic, exponential straight line and logarithm-modified equations, and the number of cobs per plant depending on the density fit well to hyperbolic and exponential-modified equations.
Challenges of user participation in the design of a computer based system: the possibility of participatory customisation in low income countries

Participatory design is generally regarded as an effective approach in systems development to overcome challenges such as changing contexts, difficulties of capturing users’ needs and problems of achieving systems’ acceptance. However, user participation is associated with certain contextual assumptions or beliefs from its origin in the West that are not always applicable in the context of Low Income Countries (LICs). The initial technical capability of users, motivation and desire to participate, availability of resources and long-term support mechanisms are often taken for granted in the West, but in many cases not present in the context of LICs. In the Western setting, due to favourable socio-economic and political conditions and the presence of skilled users, an approach to design of systems from scratch with user participation tend to give quality systems. However, in a LIC setting where the intended users have limited computer skills, there is a need to put an extra effort into training and to find alternative approaches to achieve participation in system design. In such a setting, we argue that participatory customisation, a process where the users in collaboration with the developers adapt an already developed or partly developed system to meet the needs of their own workplace, can be a better approach. In this paper we approach participatory customisation in LICs by looking in detail at the customisation of the District Health Information Software (DHIS) in two pilot health districts in Tanzania. The Tanzanian project is part of a global research initiative (the HISP), and in order to put forward more general approaches for LICs, we compare our findings from Tanzania with similar customisation processes in Cuba, India, Mozambique and South Africa.
Brazilian Journal of Chemical Engineering BIOSORPTION KINETICS OF Cd ( II ) , Cr ( III ) AND Pb ( II ) IN AQUEOUS SOLUTIONS BY OLIVE STONE

A by-product from olive oil production, olive stone, was investigated for the removal of Cd (II), Cr (III) and Pb (II) from aqueous solutions. The kinetics of biosorption are studied, analyzing the effect of the initial concentration of metal and temperature. Pseudo-first-order, pseudo-second-order, Elovich and intraparticle diffusion models have been used to represent the kinetics of the process and obtain the main kinetic parameters. The results show that the pseudo-second order model is the one that best describes the biosorption of the three metal ions for all the range of experimental conditions investigated. For the three metal ions, the maximum biosoption capacity and the initial biosorption rate increase when the initial metal concentration rises. However, the kinetic constant decreases when the initial metal concentration increases. The temperature effect on biosorption capacity for Cd (II) and Cr (III) is less significant; however, for Pb (II) the effect of temperature is more important, especially when temperature rises from 25 to 40oC. The biosorption capacity at mmol/g of olive stone changes in the following order: Cr>Cd>Pb. Thus, for an initial concentration of 220 mg/l, a maximum sorption capacity of 0.079 mmol/g for Cr (III), 0.065 mmol/g for Cd (II) and 0.028 mmol/g for Pb (II) has been obtained.
Modeling and design aspects of millimeter-wave and submillimeter-wave Schottky diode varactor frequency multipliers

Design and optimization of Schottky varactor diode frequency multipliers for millimeter and submillimeter wavelengths are generally performed using harmonic balance techniques together with equivalent-circuit models. Using this approach, it is difficult to design and optimize the device and multiplier circuit simultaneously. The work presented in this paper avoids the need of equivalent circuits by integrating a numerical simulator for Schottky diodes into a circuit simulator. The good agreement between the calculated and published experimental data for the output power and conversion efficiency originates from the accurate physical model. The limiting effects of multiplier performance such as breakdown, forward conduction, or saturation velocity are discussed in view of the optimum circuit conditions for multiplier operation including bias point, input power, and loads at different harmonics. It is shown that the onset of forward or reverse current flow is responsible for the limitation in the conversion efficiency.
Ecosystem dynamics under "top-down" and "bottom-up" control situations generated by intensive harvesting rates

“Top-down” and “bottom-up” control processes in exploited ecosystems have been characterised using their impacts on the mean trophic level of catches, changes in biomass, and certain ecosystem attributes. Most scientific contributions have been based on case studies of particular ecosystems. So, the aim of this study is to identify and understand ecosystem processes governing their response to fishing in a more global sense. Simulations were developed using different ecosystems models using the Ecopath with Ecosim suite of programs. Two cases were examined by selecting target species to be exploited during simulations experiments. A high trophic level group (sharks) and a low trophic level group (shrimp) were chosen to represent potential “top-down” and “bottom-up” control situations, respectively. For both cases, a gradient of exploitation was simulated, and ecosystem attributes were estimated. Harvest rates (HR) varied along a gradient of HR = 0.4 to HR = 0.7 for sharks and HR = 0.3 to HR = 0.8 for shrimp. For each simulation, only the target group was modified. Principal Components Analysis was applied, and outputs were obtained using ecosystems as variables and attributes as factors, and vice versa. For sharks, outputs indicate that under a low HR, group attributes govern the response to exploitation. However, when a high HR was applied (higher than the maximum sustainable yield), ecosystem attributes emerged as relevant instead of stock attributes. For sharks, representing “top-down” control, a graphical arrangement of the first two components clearly shows a gradual pattern of response reflecting the transition from stock-level to ecosystem-level processes as HR increases. For shrimp, representing “bottom-up” control, no clear patterns emerged; in this case, the same relevant stock and ecosystem attributes appear across all HRs applied. These results are explained in terms of stock life histories, trophic level, and transfer efficiencies through the food web, suggesting that ecosystem processes behind overfishing are related to the trophic level, and then, fisheries management practice must recognise such particularities.
Financial and Legal Constraints to Growth: Does Firm Size Matter?

Using a unique firm-level survey database covering 54 countries, we investigate the effect of financial, legal, and corruption problems on firms' growth rates. Whether these factors constrain growth depends on firm size. It is consistently the smallest firms that are most constrained. Financial and institutional development weakens the constraining effects of financial, legal, and corruption obstacles and it is again the small firms that benefit the most. There is only a weak relation between firms' perception of the quality of the courts in their country and firm growth. We also provide evidence that the corruption of bank officials constrains firm growth. Copyright 2005 by The American Finance Association.
Carbon isotope composition of current‐year shoots from Fagus sylvatica in relation to growth, respiration and use of reserves

Temporal variations in the stable carbon isotope composition (d 13 C) of leaves and current-year stems were examined in beech trees over one year. The d 13 C of both tissues were equal in the bud stage and started to diverge during growth, with values decreasing by 2·5 and 4·5‰ for stems and leaves, respectively. The dynamics of the d d d 13 C and content of non-structural sugars were also assessed. The beginning of the growth period was characterized by a decrease in starch content and high starch d 13 C values. Later in the season, the d 13 C of leaf soluble sugars progressively decreased from the end of May and the d d d 13 C of stem sucrose was at least 1·5‰ higher than that of leaves. The d 13 C of CO 2 respired by stem tissue increased during stem growth and exhibited large seasonal variations (from - 22·1 to - - 26·3‰). These values generally fell between those of starch and total organic matter. The results of the study showed that the d 13 C of stems is altered by two apparent fractionation steps: one during sugar transfer from leaves to stems and one during stem respiration. These results may have implications for analysis of isotopic signals in tree rings and forest ecosystems.
Right messages for the right site: on‐line creative strategies by Japanese multinational corporations

The aim of this research was to compare the on‐line creative strategies of Japanese multinational corporations that are used at home and in foreign markets in the light of the standardization versus localization debate. Product‐based websites created by the same Japanese firms were examined in Japan, Spain and the USA using a cross‐cultural content analysis research framework. The findings show that Japanese multinational corporations are likely to localize their web communications through tailoring on‐line creative strategies according to the target market. Domestically, soft sell approaches are used more than hard sell approaches in Japan, whilst the relation reverses in the USA. Spain equally weighs both approaches. Cross‐culturally, while Japan tends to employ soft sell approaches more than the other countries, there is no significant difference across the three countries. On the other hand, the USA significantly differs from the others in terms of the usage of hard sell approaches. The dimension of creative executions in Spain seems more limited.
Psychosocial Correlates of Academic Performance among Primary School Pupils with and without Hearing Impairment

This was a correlational design study that explored the relationship between pupils’ psychosocial variables such as self-esteem, hearing status, attitude towards teachers and school; and between these and academic performance. A total of 194 pupils, 110 hearing normally and 84 hearing impaired were compared in self-esteem and academic performance. While there was no significant relationship between hearing status and academic performance, there was a significant difference in self-esteem with hearing status and a significant relationship between self-esteem and academic performance. This paper appeals to education stakeholders including parents, the Government, and NGOs to put much emphasis on developing self–esteem among school children. Key words: Self-esteem, hearing status, hearing impaired, attitude
Learning Proper Names and Count Nouns: Evidence From 16- and 20-Month-Olds

In 4 experiments, we examined 16- and 20-month-old infants' understanding of proper names and count nouns. In each experiment, infants were taught a novel word modeled linguistically as either a proper name (e.g., "DAXY") or a count noun (e.g., "a DAXY") for a stuffed animal shown on a puppet stage. This animal was moved to a new location on the stage, and a second identical-looking animal was placed in the original animal's starting location. We then assessed infants' looking behavior in response to the word they had heard. At 20 months (Experiments 1 and 3), but not at 16 months (Experiments 2 and 4), infants were significantly more likely to look first at the original object in response to hearing the word in the proper name condition than in the count noun condition or in a baseline condition in which they heard no word. The results suggest that distinct and appropriate form–meaning links involving proper names and count nouns emerge in children's language between 16 and 20 months.
The sum-eccentricity energy of a graph

In this paper, we introduce the concept of the sum-eccentricity matrix S (G) e of a graph G and obtain some coefficients of the characteristic polynomial P(G, ) of the sum-eccentricity matrix of G . We also introduce the sum-eccentricity energy ES (G) e of a graph G . Sum-eccentricity energies of some well-known graphs are obtained. Upper and lower bounds for ES (G) e are estblished. It is shown that if the sum-eccentricity energy of a graph is rational then it must be an even.
Determination of Toll-Like Receptor 1 Gene Polymorphisms in Zavot, Turkish Grey, East Anatolian Red, Anatolian Black and South Anatolian Red Cattle Breeds

Toll-like receptors (TLRs) play an important role in non-specific immunity against different infectious agents such as bacterium or parasite. The aim of this work was to investigate the allele and genotype frequencies of three single-nucleotide polymorphisms (SNPs) in bovine TLR1 gene in native Turkish cattle breeds. DNA samples were extracted using the phenol chloroform protocol from 77 Zavot, 60 Turkish Grey, 51 East Anatolian Red, 69 Anatolian Black and 46 South Anatolian Red cattle. Target regions of the TLR1 gene were digested BsII and HpyI88III restriction enzymes. Results showed that the (A) allele frequency had higher in all native Turkish cattle breeds of the TLR1-G1409A locus. The (F) allele frequency was found to be higher compared to (E) allele in the TLR1-G1550A site. The frequencies of both (C) and (T) alleles were close to each other in the TLR1-C632T site. In conclusion genetic polymorphisms exist in Turkish native cattle populations in terms of known TLR1 variants.
The impact of baryons on massive galaxy clusters: halo structure and cluster mass estimates

We use the BAHAMAS and MACSIS hydrodynamic simulations to quantify the impact of baryons on the mass distribution and dynamics of massive galaxy clusters, as well as the bias in X-ray and weak lensing mass estimates. These simulations use the sub-grid physics models calibrated in the BAHAMAS project, which include feedback from both supernovae and active galactic nuclei. They form a cluster population covering almost two orders of magnitude in mass, with more than 3,500 clusters with masses greater than $10^{14}\,\mathrm{M}_\odot$ at $z=0$. We start by characterising the clusters in terms of their spin, shape and density profile, before considering the bias in both weak lensing and hydrostatic mass estimates. Whilst including baryonic effects leads to more spherical, centrally concentrated clusters, the median weak lensing mass bias is unaffected by the presence of baryons. In both the dark matter only and hydrodynamic simulations, the weak lensing measurements underestimate cluster masses by ${\approx}10\%$ for clusters with $M_{200}{\leq}10^{15}\mathrm{M}_\odot$ and this bias tends to zero at higher masses. We also consider the hydrostatic bias when using both the true density and temperature profiles, and those derived from X-ray spectroscopy. When using spectroscopic temperatures and densities, the hydrostatic bias decreases as a function of mass, leading to a bias of ${\approx}40\%$ for clusters with $M_{500}{\geq}10^{15}\,\mathrm{M}_\odot$. This is due to the presence of cooler gas in the cluster outskirts. Using mass weighted temperatures and the true density profile reduces this bias to $5{-}15\%$.