Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Finance and State Enterprise Reform in China

This paper uses a novel approach in addressing two puzzles in the field of corporate finance in China, where government is a major player. In addition to the traditional approach based on agency theory and information asymmetry, the paper uses the political costs approach in studying the stock dividend puzzle and rights issues puzzle. The paper finds that the extent of political interference, managerial entrenchment and institutional control affect corporate financing choices and dividend distribution decisions. The result sheds new light on improving the important corporate finance aspects of state enterprise reform in China.
Quality Gap of Clinical Educational Services

1 Research Center for Health services Management, Kerman University of Medical sciences, Kerman, IRAN 2 Research Center for modeling in health, Kerman University of medical sciences, IRAN 3 Neuroscience Research Center, Kerman University of Medical Sciences, Kerman, IRAN 4 Research center for hospital information management, Kerman University of medical sciences, IRAN 5 Student research committee, Kerman University of medical sciences
Update to ASCE/SEI 41 Concrete Provisions

A proposed supplement to ASCE/SEI 41 Seismic Rehabilitation of Existing Buildings has been developed for the purpose of updating provisions related to existing reinforced concrete buildings. Based on experimental evidence and empirical models, the proposed supplement includes revisions to modeling parameters and acceptance criteria for reinforced concrete beams, columns, structural walls, beam-column joints, and slab-column frames. The revisions are expected to result in substantially more accurate and, in most cases, more liberal assessments of the structural capacity of concrete components in seismic retrofit projects.
ADOLESCENTS COMMUNICATION, CONFLICT STYLES AND CONFLICT RESOLUTIONS WITH PARENTS, PEERS AND ROMANTIC PARTNERS: SIMILARITY, DIFFERENCES AND RELATIONS WITH SATISFACTION

Communication and conflict styles and resolutions are key issues for understanding the dynamics underlying every social relationships. However they are usually investigated separately in different social contexts. In the current study, the similarities and differences of the adolescents’ communication, conflict styles, conflict resolution and satisfaction with parents, best friends and boy/girlfriend were explored. One hundred and three Italian adolescents, aged 15 to 20years, were administered a version of the Parent-Adolescent Communication Scale (PACS; Barnes, & Olson, 1985). Exploratory principal component analyses, Cronbach’s alpha, Repeated Measures ANOVAs, correlation and hierarchical regression analyses were used to analyze the data. The adolescents use similar levels of open and problem communication, compromise and aggression (conflict styles), intimacy and frustration (conflict resolutions) with father, mother, friends and romantic partners and they are similarly satisfied with their partners. However open communication, compromise and intimacy are more frequent with friends and romantic partners than with the parents. Besides, the strongest predictor of satisfaction is always open communication. However, with the family and the boy/girlfriend the resolution of the conflict is also important, while with the friends the way to manage the conflict is relevant too. Key words: adolescent social partners, communication, conflict, satisfaction.
Pollen Evidence of Historical Forest Disturbance on the Wasatch Plateau, Utah

ABSTRACT. Environmental indicators from lake sediments provide excellent opportunities to improve understanding of forest disturbance processes and corresponding changes in forest composition. Our research provides a methodology for assessing recent, historic, and prehistoric disturbances using lacustrine sediment records, We collected sediment cores from Blue Lake, a small subalpine lake on the Wasatch Plateau in central Utah. These cores record environmental changes caused by both spruce beetle (Dendroctonus rufipennis Kirby) and human (logging and livestock grazing) modification, We observed deteriorated insect remains in the lake sediments, These remains correspond temporally with a historic spruce beetle outbreak, though alkaline conditions in the lake water may have inhibited preservation of bark beetle remains. Pollen data reveal that despite the unprecedented level of mortality among Engelmann spruce (Picea engelmannii Parry ex Engelm.) resulting from the spruce beetle epidemic, logging activities subsequent to Euro-American settlement appear to be the most severe disturbance to the Blue Lake watershed over the last 750 years.
Nesting of social wasps (Hymenoptera: Vespidae) in a riparian forest of rio das Mortes in southeastern Brazil

The survival of social wasp species depends on the success in founding new nests. These species can use plant species with different specific characteristics for nesting, with nest architecture varying according to the habits of those plant species. The nesting of social wasps in natural environments was studied in the period from October 2005 to September 2007 in the rio das Mortes riparian forest, municipal district of Barroso, Minas Gerais State, Brazil, with the objective of evaluating the different types of plant substrate used by social wasps for nesting, and to investigate whether there is a relationship between nest construction type and the habits of plant species. A total of 171 colonies of social wasps belonging to 29 species were recorded, which used 78 plant species as nesting substrate (76 Angiosperms and two Pteridophytes) of arbustive, herbaceous, arboreal, epiphyte and liana habits. Species with phragmocyttarus and gymnodomous nests were observed nesting, with higher incidence, in arboreal plants and their deciduousness did not affect the nesting. The preservation of natural areas is suggested in order to guarantee a higher availability of nesting places for the social wasp species, ensuring their higher efficiency in the environmental services and biological control of agricultural pests.
Running head: GENDER-BASED NAVIGATION STEREOTYPE Gender-based navigation stereotype improves men’s search for a hidden goal GENDER-BASED NAVIGATION STEREOTYPE

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News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual reports of UK FTSE 100 companies across the period 2010 to 2013, I test the impact of tax avoidance news on quality and quantity of tax disclosure. The results suggest that the recent increase in media attention on tax avoidance does not stimulate firms to improve the quality and the quantity of tax disclosure in their corporate reporting. Rather, firms can be discouraged from discussing the most relevant tax items in their reporting, as shown in the case of financial firms which were the subject of the largest amount of tax avoidance news.
Testing hydrodynamics schemes in galaxy disc simulations

We examine how three fundamentally different numerical hydrodynamics codes follow the evolution of an isothermal galactic disc with an external spiral potential. We compare an adaptive mesh refinement code (RAMSES), a smoothed particle hydrodynamics code (SPHNG), and a volume-discretised meshless code (GIZMO). Using standard refinement criteria, we find that RAMSES produces a disc that is less vertically concentrated and does not reach such high densities as the SPHNG or gizmo runs. The gas surface density in the spiral arms increases at a lower rate for the RAMSES simulations compared to the other codes. There is also a greater degree of substructure in the SPHNG and GIZMOruns and secondary spiral arms are more pronounced. By resolving the Jeans’ length with a greater number of grid cells we achieve more similar results to the Lagrangian codes used in this study. Other alterations to the refinement scheme (adding extra levels of refinement and refining based on local density gradients) are less successful in reducing the disparity between RAMSES and SPHNG/GIZMO. Although more similar, SPHNG displays different density distributions and vertical mass profiles to all modes of gizmo (including the smoothed particle hydrodynamics version). This suggests differences also arise which are not intrinsic to the particular method but rather due to its implementation. The discrepancies between codes (in particular, the densities reached in the spiral arms) could potentially result in differences in the locations and timescales for gravitational collapse, and therefore impact star formation activity in more complex galaxy disc simulations.
Board of Directors’ Independence and Modified Audit Report: An Analysis of the Malaysian Environment

ABSTRAK Tujuan kajian ini adalah untuk menguji sama ada lembaga pengarah bebas memberi kesan ke atas laporan audit tidak baik bagi syarikat-syarikat bukan perbankan dan kewangan yang berdaftar di Bursa Malaysia. Data dikumpulkan daripada laporan tahunan syarikat-syarikat sebanyak 300 sampel bagi tempoh 2004 sehingga 2009. Kedua-dua analisa descriptive dan multivariate digunakan untuk mencapai objektf-objektif kajian. Hasilnya menunjukan lembaga pengarah bebas memberi kesan terhadap penerimaan laporan audit tidak baik. Seterusnya, kadar hutang syarikat yang tinggi akan meningkatkan penerimaan laporan audit tidak baik sementara bagi syarikat yang mempunyai banyak cabang perniagaan, penerimaan laporan audit tidak baik berkurang. Walaubagaimanapun, saiz lembaga pengarah dan keuntungan ke atas asset tidak mempengaruhi pengeluaran laporan audit tidak baik oleh juruaudit. Hasil kajian menyediakan bukti ilmiah ke atas perkembangan dan kepentingan lembaga pengarah bebas dan kaitannya kepada laporan audit tidak baik. Kata kunci: Lembaga pengarah bebas; laporan audit tidak baik; Malaysia ABSTRACT The aim of the paper is to examine whether board of directors’ (BODs) independence has an effect on the modified audit report of the non-banking and financial companies listed on Bursa Malaysia. Data is collected from the annual reports of a sample of 300 companies for the period of 2004 to 2009. Both descriptive and multivariate analyses were employed to address the research objectives. The results indicate that BODs’ independence is negatively related to acceptance of modified audit report. In addition, a company’s higher debts or leverage may probably increase the acceptance of modified audit report; while for companies with more business segments, the acceptance of modified audit report is less. However, the size of the BODs and return on assets or asset profitability do not influence the issuance of modified audit report by the auditor. The findings provide empirical evidence on the development and importance of BODs’ independence relating to modified audit report. Keywords: Board of directors’ independence; modified audit report; Malaysia
SATELLITE DRIVEN ESTIMATION OF PRIMARY PRODUCTIVITY OF AGROECOSYSTEMS IN INDIA

Earth observation driven ecosystem modeling have played a major role in estimation of carbon budget components such as gross primary productivity (GPP) and net primary production (NPP) over terrestrial ecosystems, including agriculture. The present study therefore evaluate satellite-driven vegetation photosynthesis (VPM) model for GPP estimation over agro-ecosystems in India by using time series of the Normalized Difference Vegetation Index (NDVI) from SPOT-VEGETATION, cloud cover observation from MODIS, coarse-grid C 3 /C 4 crop fraction and decadal grided databases of maximum and minimum temperatures. Parameterization of VPM parameters e.g. maximum light use efficiency (e*) and T scalar was done based on eddy-covariance measurements and literature survey. Incorporation of C3/C4 crop fraction is a modification to commonly used constant maximum LUE. Modeling results from VPM captured very well the geographical pattern of GPP and NPP over cropland in India. Well managed agro-ecosystems in Trans-Gangetic and upper Indo-Gangetic plains had the highest magnitude of GPP with peak GPP during kharif occurs in sugarcane-wheat system (western UP) and it occurs in rice-wheat system (Punjab) during Rabi season. Overall, croplands in these plains had more annual GPP (> 1000 g C m -2 ) and NPP (> 600 g C m -2 ) due to input-intensive cultivation. Desertic tracts of western Rajasthan showed the least GPP and NPP values. Country-level contribution of croplands to national GPP and NPP amounts to1.34 Pg C year -1 and 0.859 Pg C year -1 , respectively. Modeled estimates of cropland NPP agrees well with ground-based estimates for north-western India (R 2 = 0.63 and RMSE = 108 g C m -2 ). Future research will focus on evaluating the VPM model with medium resolution sensors such as AWiFS and MODIS for rice-wheat system and validating with eddy-covariance measurements.
Phylogenetic structure and phylogenetic diversity of angiosperm assemblages in forests along an elevational gradient in Changbaishan, China

Aims Understanding what drives the variation in species composition and diversity among local communities can provide insights into the mechanisms of community assembly. Because ecological traits are often thought to be phylogenetically conserved, there should be patterns in phylogenetic structure and phylogenetic diversity in local communities along ecological gradients. We investigate potential patterns in angiosperm assemblages along an elevational gradient with a steep ecological gradient in Changbaishan, China. Methods We used 13 angiosperm assemblages in forest plots (32 × 32 m) distributed along an elevational gradient from 720 to 1900 m above sea level. We used Faith’s phylogenetic diversity metric to quantify the phylogenetic alpha diversity of each forest plot, used the net relatedness index to quantify the degree of phylogenetic relatedness among angiosperm species within each forest plot and used a phylogenetic dissimilarity index to quantify phylogenetic beta diver sity among forest plots. We related the measures of phylogenetic structure and phylogenetic diversity to environmental (climatic and edaphic) factors. Important Findings Our study showed that angiosperm assemblages tended to be more phylogenetically clustered at higher elevations in Changbaishan. This finding is consistent with the prediction of the phylogenetic niche conservatism hypothesis, which highlights the role of niche constraints in governing the phylogenetic structure of assemblages. Our study also showed that woody assemblages differ from her baceous assemblages in several major aspects. First, phylogenetic clustering dominated in woody assemblages, whereas phylogenetic overdispersion dominated in herbaceous assemblages; second, patterns in phylogenetic relatedness along the elevational and temperature gradients of Changbaishan were stronger for woody assemblages than for herbaceous assemblages; third, environmental variables explained much more variations in phylogenetic relatedness, phylogenetic alpha diversity and phylogenetic beta diversity for woody assemblages than for herbaceous assemblages.
Limits to Observational Learning and Feedback Loops of Price Changes: A Model of Self-Reinforcing Financial Fads

In this paper, I develop a model of self-reinforcing financial fads in which feedback patterns arise because of limitations to traders’ observational learning. I assume that the traders categorize price history into finite groups of price patterns due to their cognitive limitations, but their learning is rational subject to these constraints. Under asymmetric information about the fundamental value of the traded asset, the uninformed traders choose to follow the price trends as long as they perceive that the trends correctly reflect the true fundamentals. I find that abnormal price movements involving feedback loops endogenously emerge intermittently because the uninformed traders optimally follow even the abnormal price movements due to the coarseness of their learning. My findings have implications for bubble-like price patterns as well as momentum, reversal, and technical analysis. JEL Classification Codes: G12, G14, D82, D83
Relationships between student peer and faculty evaluations of clinical performance: A pilot study

Background: Student peer evaluation is widely used as a form of formative or summative evaluation in a variety of classroom settings; however, the utilization of peer evaluation is not well reported in the nursing literature as part of the clinical evaluation process. Purpose: The purpose of this pilot study was to examine relationships between student peer and faculty evaluations of clinical performance in a baccalaureate nursing program. Participants consisted of clinical faculty (n = 2) and their nursing students (n = 23) enrolled in their first clinical course in a pre-licensure baccalaureate nursing program. The specific research questions were: 1) Is there a relationship between nursing student peer and faculty evaluation of clinical performance? 2) And if there is a relationship between the two groups, is there a difference between nursing student peer and faculty evaluations? Methods: A peer evaluation tool was developed with a 5-point Likert scale consisting of 21 items that comprised five domains of clinical performance (communication, professionalism, teamwork, nursing process, and patient safety). Content validity of the tool was established using a panel of nurses with expertise in clinical performance and psycho- metric measurement. At midterm, students were asked to evaluate each other’s performance using the tool and the faculty also evaluated each student using the same tool. A subscore for each of the domains was created for both student peer and faculty evaluations. The relationships between student peer and faculty evaluation scores were assessed using Pearson’s product-moment correlation coefficients. Comparisons between student peer and faculty evaluations were made using paired t -tests. A p -value < 0.05 was considered statistically significant. Findings: Significant positive correlations were found between peer and faculty evaluations for all domains. Statistically significant differences between the two groups were found in all of the domains, with students evaluating their peers highest in the domains of patient safety and communication; faculty scored students highest in the domains of patient safety and teamwork. The findings suggest that student peer evaluation can be valuable for students and faculty in clinical education. Conclusion: Previous studies provided that peer evaluation is a valid and reliable evaluation procedure in dentistry, medicine, pharmacy, and social behavioral sciences. This pilot study has demonstrated that student peer evaluation as part of a formative assessment can be also used for faculty to evaluate students’ clinical performance in a baccalaureate nursing program.
Candida albicans interdigital foot infection: A case report highlighting the importance of antifungal susceptibility testing

Candida species are opportunistic fungal pathogens which are often isolated from immunocompromised individuals. Candida albicans is the most frequently isolated species in both superficial and invasive candidiasis. Non-albicans species are equally striving in their pathogenic ability, but it is noticed that C. albicans continues to exert its relevance as the leading cause of candidiasis. This is confirmed by this case report finding, from the traditional laboratory culture-based phenotypic methods to molecular diagnostic methods and finally DNA sequencing. Antifungal susceptibility pattern was performed using E-test strip to determine the minimum inhibitory concentrations (MICs) of eight antifungal agents from the three main classes against C. albicans isolate. The MIC results were read at 24 and 48 h incubation according to Clinical and Laboratory Standards Institute (CLSI) guidelines. The results indicate susceptibility of C. albicans to amphotericin B with MIC value of 0.47 µg/mL, anidulafungin with MIC of 0.32 µg/mL; micafungin with MIC of 0.94 µg/mL and caspofungin with MIC of 0.125 µg/mL. The isolate was found to be resistant to all the four azole derivatives tested: fluconazole MIC ≥256 µg/mL; itraconazole, posaconazole and voriconazole with MIC values ≥32 µg/mL, indicating that the isolate may be azole resistant strain. Determination of the susceptibility pattern of this isolate is paramount for effective management of the case. Use of any echinocandins derivatives may be of help in the treatment of such fluconazole resistant strain. Here, we report a case of interdigital space infection (between 4th and 5th digits) due to C. albicans in a 41 year old African man. Key words: Candida albicans, E-test, interdigital, African, superficial.
Acervoschwagerina endoi Hanzawa from the Uokaneyama Limestone, Mino Terrane, central Japan

Acervoschwagerina endoi is systematically described based on two samples from the Midori Valley north of Mt. Uokane, Motosu City, Gifu Prefecture. This species is commonly contained in the pelloid limestone and not associated with any other large-sized fusulines. Acervoschwagerina endoi is one of the diagnostic late Early Permian schwagerinid fusulines in the Jurassic terranes of Japan, especially in the Mino Terrane. All the test characters of the material studied are variable, and show wide morphologic variation that represents the intraspecifi c variation of this species.
Evaluation of alternative management strategies of muskrat Ondatra zibethicus population control using a population model

Abstract Muskrats Ondatra zibethicus are considered a pest species in the Netherlands, and a year-round control programme is in effect. Currently, the agency responsible for the management of muskrat populations in the Netherlands (the LCCM) is preparing for field studies to compare alternative strategies of control. In order to decide on the specific design of such field studies, a population dynamic model was built. The model compares the current management strategy with alternatives in which the effort is focused in space or in time. The model allows us to prioritise future research questions. The major gaps in knowledge at this moment are: 1) insight into the costs of harvesting at different harvest rates, and 2) the relationship between population density on the one hand and (financial damage or) safety risk on the other hand. We suggest continuing the current management, and to test our hypothesis that intensifying harvest will lead to lower numbers of animals killed in the medium term than more extensive harvest rates. The muskrat control programme offers excellent opportunities for applied biological studies of which the benefits are likely to outweigh the costs.