Miracle-dz/UniFAR-FTUs huggingface dataset:
The Role of Financial Reporting and Transparency in Corporate Governance

The authors review recent literature on the role of corporate financial reporting and transparency in reducing governance-related agency conflicts between managers, directors, shareholders, and other stakeholders—most notably financial regulators—and suggest some avenues for future research. Key themes include the endogenous nature of governance mechanisms with respect to information asymmetry between contracting parties, the heterogeneous nature of the informational demands of contracting parties, and the corresponding heterogeneity of the associated governance mechanisms. The authors also emphasize the role of credible commitment to financial reporting transparency in facilitating informal multiperiod contracts among managers, directors, shareholders, and other stakeholders. Finally, they discuss the importance of regulatory supervision and oversight as a class of governance mechanisms that is particularly important for banks and financial institutions.
Efficient coverage of parallel and hierarchical stateflow models for test case generation

This paper is concerned with test case generation from Simulink/Stateflow (SL/SF) models with a focus on coverage of SF model elements. Coverage of the SF component in a model is a difficult task because of two primary reasons: (i) the SF component itself may lie deep in the SL/SF model in which case, inputs have to pass through a complex chain of SL blocks to reach the SF block and (ii) nonlinear constraints in the model are difficult to solve using constraint solvers. Hierarchy and parallelism in the SF model add further complexity to the problem. The existing approaches flatten such SF elements, and generate test cases from the flattened finite state machines. Handling of issues (i) and (ii) has already been discussed in earlier research. In this paper, we present a method of covering SF components, which does not require to flatten any hierarchy or parallelism in the components. This not only makes the test case generation problem efficient but also addresses the problem of scalability. We have implemented this method and performed a number of medium‐sized case studies. The results show improved performance over the results obtained by some commercial tools. Copyright © 2011 John Wiley & Sons, Ltd.
[Longitudinality in childcare provided through Family Health Strategy].

OBJECTIVE To evaluate the longitudinality attribute in childcare provided through the Family Health Strategy. METHOD Quantitative survey performed with 344 caregivers of children below 10 years old, registered in the family health strategy of Distrito Sanitario III in João Pessoa, Paraiba. Data were collected from July to December, 2012, from the Brazil PCATool child version form and analyzed using descriptive statistics. RESULTS Among the aspects evaluated, it is highlighted that 89.5% of caregivers said they were consulted by the same professionals, and 81.9% felt good talking to the professional. The average score for the longitudinality component was satisfactory, with a 6.6 value. CONCLUSION The health facilities assessed are guided towards the longitudinality attribute, however, the target mean score was exactly the cutoff value, implying the need for a thoughtful look at the improvement of the attribute in the care of children under ten years.
CORPORATE ATTRIBUTES AND ENVIRONMENTAL DISCLOSURES OF NIGERIAN QUOTED FIRMS: AN EMPIRICAL ANALYSIS

The main objective of this paper is to examine the impact of corporate attributes on environmental disclosure among quoted firms in Nigeria. The study reports the result from an empirical investigation using a sample of one hundred randomly selected firms on the Nigerian Stock Exchange. Data were extracted from the financial statements of the company and Nigerian Stock Exchange Factbook. The data was analyzed out using descriptive statistics, and Binary probit regression analysis. It was observed that performance of the firm and the industry type had a significant influence on environmental disclosure. Hence it is recommended that companies should disclose environmental reporting in line with the international trend as these make them more competitive globally
Green Marketing: Itâ€™s Influence on Buying Behavior and Attitudes of the Purchasers towards Eco-Friendly Products

As time goes by Consumers tend to be more aware about the environment and this have changed their attitude and perceptions towards the environment. The fact that consumers are exposed to open information about the harmful products and their long term effects on the environment, this has affected their purchasing decision, and not to mention that consumers are stepping forward towards the greener products as marketers are using different strategies to persuade them to buy products that are considered to be environmentallyfriendly. Ecological issues are still the major concern toward the whole world and people. Air contamination, deforestation and greenhouse impacts are the major natural issues that have happened till now alongside the activities of a person. In fact, consumersâ€™ concerns about the environment have encouraged the marketers to change their strategies and adopt a marketing strategy called â€œGreen marketingâ€. So this research focuses on what makes green marketing successful, consumersâ€™ behavior and their perceptions towards green products, the reason why marketers decided to adopt green marketing and how marketers can implement the green marketing mix.
State Shareholding and the Value of China's Firms

Examining the ultimate ownership and control of 826 corporations listed on China's stock market, this paper argues that the government shareholder in control is the main feature of these Chinese firms. With the panel dataset of five years, it was found that firms under the control of the government shareholder are valued lower than the comparable firms under the control of a non-government shareholder, but the continuous relationship between state shareholding and corporate value is non-monotonic. Corporate value is lower with a larger stake of government ownership when the government is a small shareholder, but it increases with increased state shareholding when the government is a large shareholder. This paper interprets it with the grabbing and helping hands of the government shareholder. Key words: ownership structure, government shareholding, corporate governance.
Psychometric properties and validation of the Polish CP QOL-Child questionnaire: a pilot study.

AIM Translate, determine the psychometric properties and validate the Polish CP QOL-Child questionnaire. MATERIALS AND METHODS A double translation of the questionnaire from English into Polish and back was executed. The questionnaire was distributed to 55 parents/legal guardians of children with cerebral palsy aged 4-12 years. The psychometric properties of the questionnaire were determined on the basis of its internal consistency and the internal consistency of each of the investigated aspects, as well as on the assessment of the relationship between quality of life and such data as child's age, parent's age, place of residence and GMFCS level. RESULTS The results showed high levels of internal consistency of the Polish version of the CP QOL-Child questionnaire - Cronbach's α was between 0.77 and 0.82, which is comparable to the original scale, where it was 0.74-0.92. In addition, we found no relationship between child's age and parent's age and the child's quality of life. Whereas we determined dependencies between the child's GMFCS level and quality of life in areas such as emotional state (p = 0.025), pain and the effects of disability (p = 0.033), and to a lesser extent participation in social life (p = 0.045). However, Spearman test presented that only domain pain and impact of disability reported positive correlation r = 0.43. CONCLUSION Studies showed that English language the CP QOL-Child questionnaire was successful translated into Polish which is confirmed by the results of the assessment of the psychometric properties and validation of the Polish language questionnaire. The results of our study indicate that the Polish language version of the CP QOL-Child questionnaire is an appropriate tool to assess the quality of life of Polish-speaking children with cerebral palsy aged 4-12 years.
A trajectory tracking and 3D positioning controller for the AR.Drone quadrotor

In this paper a complete framework is proposed, to deal with trajectory tracking and positioning with an AR.Drone Parrot quadrotor flying in indoor environments. The system runs in a centralized way, in a computer installed in a ground station, and is based on two main structures, namely a Kalman Filter (KF) to track the 3D position of the vehicle and a nonlinear controller to guide it in the accomplishment of its flight missions. The KF is designed aiming at estimating the states of the vehicle, fusing inertial and visual data. The nonlinear controller is designed with basis on a dynamic model of the AR.Drone, with the closed-loop stability proven using the theory of Lyapunov. Finally, experimental results are presented, which demonstrate the effectiveness of the proposed framework.
Research on the Relations between Managerial Self-Efficacy and Job Satisfaction

Previous studies have shown that the level of managerial self-efficacy (MSE) could affect many working variables, such as the job performance, leader behavior, occupation tension, turnover intention. But studies couldn't reach an agreement when testing relationship between MSE and job satisfaction. Meanwhile, with economic growth, banks have more and more important position in China's economy. The level of managerial self-efficacy and job satisfaction concerned the victory in the competition. In this paper, we studied MSE's effect on job satisfaction and sought positive effecting factors from six dimensions of MSE, aiming at providing managerial guidance for corporate.
Effective Strategies in Zero-Shot Neural Machine Translation

In this paper, we proposed two strategies which can be applied to a multilingual neural machine translation system in order to better tackle zero-shot scenarios despite not having any parallel corpus. The experiments show that they are effective in terms of both performance and computing resources, especially in multilingual translation of unbalanced data in real zero-resourced condition when they alleviate the language bias problem.
Study of Phosphorus Adsorption and Its Relationship with Soil Properties, Analyzed with Langmuir and Freundlich Models

Phosphorus (P) adsorption capacity and its relationship with some properties of five different soil types (Fluvisols, Cambisols, Vertisols, Arenosols and Nitosols) of Tigray Region, northern Ethiopia were studied during the main cropping season in 2012. Besides, fractionation of the total soil P in to Ca-P, Fe-P and Al-P was carried out and their relationships with P adsorption characteristics of the soil type under study were also studied. Adsorption data for the different soil types were obtained by equilibrating the respective soil samples for 24 hours at room temperature with 25 ml of 0.01 M CaCl2, containing 0, 60, 120, 180, 240, 300, 360, 420, 480 and 540 mg kg-1 of applied external P as KH2PO4. The results of this study showed that Ca-P was highest followed by Fe-P in all the soils except in the Arenosols. Testing the Langmuir and Freundlich adsorption isotherms both showed well fitted with the correlation coefficients (r) that ranged from 0.951 to 0.999 in all the soils. Comparing the two adsorption models, the Freundlich model was slightly better in Vertisols, Arenosols and Nitosols while the Langmuir model was better in the Fluvisols and Cambisols in predicting P adsorption. The adsorption maximum (b) obtained from the Langmuir isotherm ranged from 296.6 mg P kg-1 soil in Fluvisols to 820.4 mg P kg-1 soil in Vertisols. The constant related to bonding energy calculated from the Langmuir adsorption model varied from 0.0151 to 0.0447 L mg-1. The Freundlich adsorption parameters also ranged from 7.28 to 30.15 mg kg-1 for the Freundlich isotherm constant (Kf) and from 0.4874 to 1.012 for slope of the Freundlich isotherm (1/n). Among the soil properties (CaCO3, CEC, organic matter, EC, pH, and sand, silt, and clay contents), clay content, CEC and CaCO3 were positively correlated with the Langmuir adsorption maximum. The adsorption maximum significantly (P ≤ 0.05) correlated (r = -0.902 but decreased with increasing sand content. The constant (Kf) positively and significantly (P ≤ 0.05) correlated (r = 0.953) with EC of the soil. The remaining soil properties studied were not significantly correlated with the adsorption parameters.
SEE Characterization of the New RTAX-DSP (RTAX-D) Antifuse-Based FPGA

A comprehensive SEE characterization at high-frequencies (up to 120 MHz) of the new space-flight RTAX-D antifuse-based FPGA family is presented. SEE hardening-by-design techniques in the main FPGA programmable architectures have been implemented. It is evaluated in-beam to show their efficacy in mitigating SETs with little area and time penalty. In particular, SEU/SET mitigation solutions were implemented in the new embedded DSP blocks and the FPGA core and tested in heavy-ion beams. Comparing to its predecessor, RTAX-S, these mitigations reduce the overall orbital error-rates by an order of magnitude.
Benefit Morale and Cross‐Country Diversity in Sick Pay Entitlements

This paper analyzes the impact of a country’s level of benefit morale on generosity of sick pay entitlements by means of a political economy model and an empirical investigation. Higher benefit morale reduces the incidence of absence. On the one hand, this makes insurance cheaper with the usual demand side reaction. On the other hand, being absent less often, the voter prefers less insurance. The former effect dominates at lower, the latter at higher levels of benefit morale. We present empirical evidence for both effects in a sample of 31 countries between 1981 and 2010.
Continuous Intravenous Infusion of Rocuronium (ORG 9426) in Patients Receiving Balanced, Enflurane, or Isoflurane Anesthesia

BackgroundRocuronium (ORG 9426) Is a new nondepolarizing neuromuscular blocking agent with a rapid onset and an intermediate duration of action. This study obtains the infusion requirements of rocuronium in 30 patients in whom anesthesia was maintained with barbiturate-nitrous oxide-opioid, nitrous oxide and enflurane, or nitrous oxide and isoflurane. MethodsFor all 30 patients, anesthesia was induced with intravenous thiopental and fentanyl, followed by 0.45 mg/kg rocuronium. Patients were randomly allocated to receive either: 1) nitrous oxide in 40% oxygen supplemented with fentanyl, thiopental, and droperidol (balanced anesthesia), 2) 1.25 MAC enflurane-nitrous oxide, or 3) 1.25 MAC isoflurane-nitrous oxide. Once blockade had recovered to 95% depression of twitch height, muscle relaxation was maintained by continuous Infusion of rocuronium, adjusted to maintain mechanical twitch response at 95% depression. ResultsAt 90 and 120 min, the enflurane and isoflurane groups had lower Infusion requirements than those receiving barbiturate-nitrous oxide-opioid anesthesia (P < 0.02), but these did not differ significantly between the two volatile agents. Final infusion requirements (mean ± SD) were 9.8 ± 3.7, 5.9 ± 3.1, and 6.1 ± 2.7 μg·kg-1·min-1 for the groups receiving barbiturate-nitrous oxide-opioid, enflurane, and isoflurane anesthesia, respectively. Spontaneous recovery began soon after termination of the infusion; in all patients, twitch tension equaled 10% of control within 5 min. ConclusionsThe infusion requirements to maintain 95% twitch depression approximated 10 μg·kg-1·min-1 during barbiturate-nitrous oxide-opioid anesthesia. These requirements were reduced by 40% during anesthesia involving enflurane or isoflurane.
The influence of psychological resilience on the relation between automatic stimulus evaluation and attentional breadth for surprised faces

The broaden-and-build theory relates positive emotions to resilience and cognitive broadening. The theory proposes that the broadening effects underly the relation between positive emotions and resilience, suggesting that resilient people can benefit more from positive emotions at the level of cognitive functioning. Research has investigated the influence of positive emotions on attentional broadening, but the stimulus in the target of attention may also influence attentional breadth, depending on affective stimulus evaluation. Surprised faces are particularly interesting as they are valence ambiguous, therefore, we investigated the relation between affective evaluation—using an affective priming task—and attentional breadth for surprised faces, and how this relation is influenced by resilience. Results show that more positive evaluations are related to more attentional broadening at high levels of resilience, while this relation is reversed at low levels. This indicates that resilient individuals can benefit more from attending to positively evaluated stimuli at the level of attentional broadening.
SEROLOGY AND VIROLOGY OF THE BOWHEAD WHALE (BALAENA MYSTICETUS L.)

Sera from four bowhead whales (Balaena mysticetus L.) were examined for the presence of specific antibodies, and tissue and swab samples from six and four animals respectively were processed for isolation of viruses and for initiation of bowhead whale cell cultures. All sera were negative for antibodies to nine serovars of Leptospira interrogans and to 21 orthomyxovirus subtypes and a paramyxovirus (Newcastle disease virus). All sera were positive, however, for neutralizing antibodies to one or more calicivirus serotypes. Two untyped adenoviruses were isolated from colon samples of two different whales, but neutralizing antibodies to the agents could not be demonstrated in any sera. Three primary bowhead whale cell cultures were derived from kidney (two cultures) and testis (one culture), from three individual whales.
The tannosome is an organelle forming condensed tannins in the chlorophyllous organs of Tracheophyta.

BACKGROUND AND AIMS Condensed tannins (also called proanthocyanidins) are widespread polymers of catechins and are essential for the defence mechanisms of vascular plants (Tracheophyta). A large body of evidence argues for the synthesis of monomeric epicatechin on the cytosolic face of the endoplasmic reticulum and its transport to the vacuole, although the site of its polymerization into tannins remains to be elucidated. The aim of the study was to re-examine the cellular frame of tannin polymerization in various representatives of the Tracheophyta. METHODS Light microscopy epifluorescence, confocal microscopy, transmission electron microscopy (TEM), chemical analysis of tannins following cell fractionation, and immunocytochemistry were used as independent methods on tannin-rich samples from various organs from Cycadophyta, Ginkgophyta, Equisetophyta, Pteridophyta, Coniferophyta and Magnoliophyta. Tissues were fixed in a caffeine-glutaraldehyde mixture and examined by TEM. Other fresh samples were incubated with primary antibodies against proteins from both chloroplastic envelopes and a thylakoidal chlorophyll-carrying protein; they were also incubated with gelatin-Oregon Green, a fluorescent marker of condensed tannins. Coupled spectral analyses of chlorophyll and tannins were carried out by confocal microscopy on fresh tissues and tannin-rich accretions obtained through cell fractionation; chemical analyses of tannins and chlorophylls were also performed on the accretions. KEY RESULTS AND CONCLUSIONS The presence of the three different chloroplast membranes inside vacuolar accretions that constitute the typical form of tannin storage in vascular plants was established in fresh tissues as well as in purified organelles, using several independent methods. Tannins are polymerized in a new chloroplast-derived organelle, the tannosome. These are formed by pearling of the thylakoids into 30 nm spheres, which are then encapsulated in a tannosome shuttle formed by budding from the chloroplast and bound by a membrane resulting from the fusion of both chloroplast envelopes. The shuttle conveys numerous tannosomes through the cytoplasm towards the vacuole in which it is then incorporated by invagination of the tonoplast. Finally, shuttles bound by a portion of tonoplast aggregate into tannin accretions which are stored in the vacuole. Polymerization of tannins occurs inside the tannosome regardless of the compartment being crossed. A complete sequence of events apparently valid in all studied Tracheophyta is described.
Query Processing and Reasoning in Peer-to-Peer Networks

With the vast amount of available RDF data sources on the Web increasing rapidly, there is an urgent need for RDF data management and RDFS reasoning. In this thesis, we focus on distributed RDF data management in peer-to-peer (P2P) networks. More specifically, we present results that advance the state-of-the-art in the research area of distributed RDF query processing and reasoning in P2P networks. We fully design and implement a P2P system, called Atlas, for the distributed query processing and reasoning of RDF and RDFS data. Atlas is built on top of distributed hash tables (DHTs), a commonly-used case of P2P networks. Initially, we study RDFS reasoning algorithms on top of DHTs. We design and develop distributed forward and backward chaining algorithms, as well as an algorithm which works in a bottom-up fashion using the magic sets transformation technique. We study theoretically the correctness of our reasoning algorithms and prove that they are sound and complete. We also provide a comparative study of our algorithms both analytically and experimentally. In the experimental part of our study, we obtain measurements in the realistic large-scale distributed environment of PlanetLab as well as in the more controlled environment of a local cluster. Moreover, we propose algorithms for SPARQL query processing and optimization over RDF(S) databases stored on top of distributed hash tables. We fully implement and evaluate a DHT-based optimizer. The goal of the optimizer is to minimize the time for answering a query as well as the bandwidth consumed during the query evaluation. The optimization algorithms use selectivity estimates to determine the chosen query plan. Our algorithms and techniques have been extensively evaluated in a local cluster.