Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of Market Reactions to Restatement Announcements

We examine the market reaction to a sample of 403 restatement announcements made from 1995 to 1999. We find significantly negative average abnormal returns of about 9 percent over a two-day announcement window. We also document substantial variance in the abnormal returns. Our analysis indicates that more severe reactions are related to indications of management fraud, more material dollar effects and restatements that are attributed to auditors. We hypothesize that the negative signal associated with fraud and auditor-initiated restatements is associated with an increase in investors' expected monitoring costs, while higher materiality is associated with greater revisions of future performance expectations.
Mental Capacity and Decisional Autonomy: An Interdisciplinary Challenge

With the waves of reform occurring in mental health legislation in England and other jurisdictions, mental capacity is set to become a key medico‐legal concept. The concept is central to the law of informed consent and is closely aligned to the philosophical concept of autonomy. It is also closely related to mental disorder. This paper explores the interdisciplinary terrain where mental capacity is located. Our aim is to identify core dilemmas and to suggest pathways for future interdisciplinary research. The terrain can be separated into three types of discussion: philosophical, legal and psychiatric. Each discussion approaches mental capacity and judgmental autonomy from a different perspective yet each discussion struggles over two key dilemmas: whether mental capacity and autonomy is/should be a moral or a psychological notion and whether rationality is the key constitutive factor. We suggest that further theoretical work will have to be interdisciplinary and that this work offers an opportunity for the law to enrich its interpretation of mental capacity, for psychiatry to clarify the normative elements latent in its concepts and for philosophy to advance understanding of autonomy through the study of decisional dysfunction. The new pressures on medical and legal practice to be more explicit about mental capacity make this work a priority.
CONNECTED GRAPHS OF FIXED ORDER AND SIZE WITH MAXIMAL INDEX: STRUCTURAL CONSIDERATIONS

The largest eigenvalue, or index, of simple graphs is extensively studied in literature. Usually, the authors consider the graphs from some fixed class and identify within it those graphs with maximal (or minimal) index. So far maximal graphs with fixed order, or with fixed size, are identified, but not maximal connected graphs with fixed order and size. In this paper we add some new observations related to the structure of the latter graphs.
Characterization and Production of Extracellular Polysaccharides (EPS) by Bacillus Pseudomycoides U10

We aimed to determine the effect of Luria-Bertani (LB) medium, nutrient broth (NB) and tryptic soy broth (TSB), pH, temperature, and incubation time on the production of extracellular polysaccharides (EPS). The effect of glucose, whey and glycerol on bacterial EPS production by Bacillus pseudomycoides U10 was also tested. LB was better than NB and TSB for EPS production. Maximum EPS production was obtained when 1 g/L whey was added to the growth medium. The influence of incubation times (24–96 h), different pH values (6.5, 7.0, 7.5, 8.0 and 9.0) and temperature (25, 30, 37 and 45 °C) were also tested. The optimum pH level was 7.0 and the highest EPS production was observed at 37 °C after 60 h of incubation. Glycerol was not a good carbon source for cell growth and EPS production. The difference in carbohydrate and protein amount was related to the different types of EPS (dissolved and particulate). In general, the uronic acid content in particulate EPS was lower than in dissolved EPS. The maximum uronic acid was obtained from dissolved EPS (16 mg uronic acid/g EPS). According to X-ray diffraction (XRD), thermogravimetric EPS have a poorly crystalline nature and exhibit two-step degradations, corresponding to the weight loss of moisture and/or carboxyl group and the pyrolysis of EPS, without distinctive changes in different media conditions. Small-angle X-ray scattering (SAXS) data indicate the layer thickness of the bacterial EPS is from 12.04 to 14.07 A for whey and dissolved LB conditions, respectively. It was found that EPS structures changed with whey addition, such as higher d-values, lower weight losses and more filamentous structures which seemed to be related to increasing durability and/or stability.
THE IMPACT OF MARKET AND SUPPLY CONFIGURATIONS ON THE COSTS OF TENDERING IN THE CONSTRUCTION INDUSTRY

The cost of tendering in the construction industry is widely suspected to be excessive, but there is little robust empirical evidence to demonstrate this. It also seems that innovative working practices may reduce the costs of undertaking construction projects and the consequent improvement in relationships should increase overall value for money. The aim of this proposed research project is to develop mechanisms for measuring the true costs of tendering based upon extensive in-house data collection undertaken in a range of different construction firms. The output from this research will enable all participants in the construction process to make better decisions about how to select members of the team and identify the price and scope of their obligations.
Historical and Projected Distributions of Daily Temperature and Pressure in the Arctic

Changes in extreme temperatures and pressures in the Arctic have received little attention in the context of climate change. Here we examine the distributions and extremes of surface air temperature and pressure in the Arctic for the late 20th century, using Alaskan weather station data, an atmospheric reanalysis, and general circulation models (GCMs). There is good agreement among these sources for the late 20th century, with broader distributions for both temperature and pressure in winter as compared to summer, and over land as compared to over ocean. We used the output from 21st-century greenhouse simulations by the GCMs to address the occurrence of extremes in the coming decades. The model projections of the 21st-century extremes largely agree with changes in the mean state, with record low temperatures decreasing in frequency and record high temperatures increasing in frequency. The changes in 21st-century extremes are more pronounced over the ocean, where the present-day distributions are narrower. The projected decreases of mean pressure result in more frequent occurrences of extreme low pressure, especially over the Arctic Ocean, although the extremes of pressure are less affected by changes of the means than are the extremes of temperature. Lastly, we find that the transition from sea ice to open water, and associated changes in the salinity of the surface water, can cause changes in the temperature distribution that are more complex than simple shifts in the distribution, leading to unexpected changes in the occurrence of extreme temperatures.
Hierarchical Multiobjective Routing in MPLS Networks with Two Service Classes - A Meta-Heuristic Resolution Approach

The paper begins by reviewing a two-level hierarchical multicriteria routing model for MPLS networks with two service classes (QoS and Best Effort services) and alternative routing, as well as the foundations of a heuristic resolution approach, previously proposed by the authors. Afterwards a new approach, of meta-heuristic nature, based on the introduction of Simulated Annealing and Tabu Search techniques, in the structure of the dedicated heuristic, is described. The application of the developed procedures to a benchmarking case study will show that, in certain initial conditions, this approach provides improvements in the final results especially in more ‘difficult’ situations detected through sensitivityanalysis.
Effect of Hydroxyprogesterone (17-OHPC) on Placenta in a Rat Model of Preeclampsia: Histological and Immunohistochemical Study

Background: Preeclampsia (PE) is a leading cause of maternal and fetal morbidity and mortality. Patients with severe PE exhibit significantly lower serum progesterone concentrations. There is limited information about the use of progesterone to manage or treat PE.Aim of the work: To investigate the possible protective and/or therapeutic effects of 17-hydroxyprogesterone caproate (17-OHPC) therapy in a rat model of PE and the possibly involved mechanisms that monitored biochemically, histologically, and immunohistochemically.Methods: Twenty-four pregnant female albino rats were randomly divided into 4 groups (6 rats/each): The control group, preeclampsia group (PE-group), prophylactic group, and treated group. The mean arterial blood pressure (MAP) and 24-hour protein in urine were determined. Rats were sacrificed at day 22 of gestation and placentae were processed for paraffin.Results: The MAP and proteinuria in the PE-group were significantly higher compared to the control group. The prophylactic and treated groups showed significant decrease in MAP and proteinuria as compared to PE-group. In the treated group, they nearly returned to the normal levels. The histological examination of the PE-group showed dilated maternal blood sinuses, depositions of hemosiderin granules and numerous phagocytic trophoblastic cells containing cytoplasmic hemosiderin granules. Fetal blood vessels showed homogenous acidophilic material occluding their lumen, edema of the extra-embryonic fetal membranes and intra-villous tissue, and numerous nucleated RBCs. The prophylactic group showed some improvement while the treated group showed more or less normal maternal blood sinuses and interhemal membrane with few hemosiderin granules and few nucleated RBCs. There was a significant increase in caspase-3 expression and a significant decrease in the eNOS expression in PE-group compared to the control group. While the prophylactic and the treated groups had a significant decrease in caspase-3 expression and a significant increase in the eNOS expression compared to PE-group.Conclusion: The biochemical, morphological and morphometric findings suggested that the administration of 17-OHPC to preeclamptic rat decreased blood pressure, proteinuria, inflammation, apoptosis, and improved vascular eNOS expression in placenta. The 17-OHPC possessed curative effect on L-NAME induced PE changes in rat placenta which was more obvious than its protective effect.
Ionization of the earth’s atmosphere by solar and galactic cosmic rays

A brief review of the research of atmospheric effects of cosmic rays is presented. Numerical models are discussed, that are capable to compute the cosmic ray induced ionization at a given location and time. Intercomparison of the models, as well as comparison with fragmentary direct measurements of the atmospheric ionization, validates their applicability for the entire atmosphere and the whole range of the solar activity level variations. The effect of sporadic solar energetic particle events is shown to be limited on the global scale, even for the most severe event, but can be very strong locally in polar regions, affecting the physical-chemical properties of the upper atmosphere, especially at high altitudes. Thus, a new methodology is presented to study cosmic ray induced ionization of the atmosphere in full detail using realistic numerical models calibrated to direct observations.
A STUDY ON CULTURAL INTEGRATION IN THE ENGLISH TEXTBOOKS FOR JUNIOR HIGH SCHOOLS

The first phase of this two-year study aims at describing the teachers‟ awareness to include culture in the teaching and learning process, what cultural aspects are included in the English textbooks used in a number of schools in the Province of DIY and how the cultural elements are inserted in the books. The research data were obtained through a focus group discussion (FGD) attended by 20 English teachers from 5 regencies in the Province of DIY and from 7 English textbooks used by these teachers. The data from the FGD were analyzed using qualitative data analysis, while the books were discerned using content analysis. The results of the analyses show (1) the teachers have inserted cultural elements in their teaching and learning process, following the explicit and implicit modes of insertion used in the textbooks; (2) the cultural elements in the books consist of knowledge, behaviors, and artifacts; and (3) there are 409 western cultural elements and 739 Indonesian ones, but they are not followed by adequate explanations to anticipate confusion and misunderstanding.
The Role of Parent Brand Quality for Service Brand Extension Success

Although substantial differences between product quality and service quality have spurred service research for the past 30 years, studies of brand extension success drivers in a services context measure the core driver of parent brand quality, using scales developed for fast moving consumer goods (FMCG). This study instead assesses parent brand quality with a context-specific measure, drawn from service quality research, and analyzes the relative effects of key brand extension success drivers for services. Partial least squares (PLS) modeling offers diagnostic information about the impact of three dimensions of perceived parent brand quality on the perceived service quality of an extension product, a key success metric for service brand extensions. In contrast with previous studies, the dominant success driver is parent brand quality rather than the perceived fit between the parent brand and the extension. Moreover, all three dimensions of parent brand quality constitute distinct drivers that should be considered when managers assess the chances of service brand extension success, with outcome quality having the strongest impact on service brand extension success. An importance performance analysis of the PLS estimates for 27 hypothetical service extensions demonstrates the diagnostic value of this approach and charts a ‘‘priority map’’ for managerial decisions.
Metabolism and chemical composition of small teleost fishes from tropical inshore waters

Rates of oxygen consumption (R) and ammonia excretion (E) of 29 species of small teleost fishes, which weighed between 1 and 400 mg dry mass (DM), from inshore waters of the Great Barrier Reef were determined at in situ temperatures (25 to 30°C). Regression analyses revealed that R (6.7 to 1296 µl O2 ind. -1 h -1 ) and E (0.28 to 64.2 µg NH4-N ind. -1 h -1 ) were correlated with body mass, but the ratio of R to E ( oxygen to nitrogen ratio; 17 to 104 by atoms), was not. Water content of fish bodies ranged from 66.0 to 81.4% of wet mass (WM), and ash content from 11.9 to 28.6% of DM. Total carbon (C) and total nitrogen (N) composition varied from 36.2 to 44.4% and from 8.3 to 12.8% of DM, respectively, resulting in C:N ratios of 3.1 to 4.7. Fractions of inorganic C and N were small (0.04 to 0.33% and 0.01 to 0.15% of DM, respectively). Combining R and E data with those of body C and N composition, daily metabolic losses were estimated to be 4.3 to 18.6% for body C and 0.8 to 9.1% for body N. The present R-body mass relationships were compared with the 3 published predictive mod- els for fishes to explore the best fit model. On a body mass basis expressed by N, values for R were consistent with the model for epipelagic zooplankton, but values for E were 30% lower, suggesting somewhat reduced E relative to R in fishes as compared with zooplankton. Three out of the 29 fishes exhibited markedly high metabolic O:N ratios together with high body C:N ratios, which was inter- preted as an adaptation to N-limited detritus nutrition.
In-Situ Observations of Growth Process of Clathrate Air-Hydrates Under Hydrostatic Pressure

The optical microscopic observations of the growth processes of air-hydrate crystals from air bubbles included in deep ice cores were carried out under high hydrostatic pressure. The transformation from a bubble to an air-hydrate crystal occurred when the annealing pressure was higher than the theoretical one of the airhydrate dissociation. The growth patterns of the crystal could be classified into two types . The crystal growth rates were measured using the microscopic images and they related linearly to the excess pressure over the dissociation one at each annealing temperature. The relation indicates that the rate-determining process of the crystal growth is mainly the flux of air and water molecules to the crystal surface. The observed t wo different growth patterns can be explained in terms of the supply processes of water molecules to the surface .
From Moves to Sequences: Expanding the Unit of Analysis in the Study of Classroom Discourse.

What is the appropriate unit of analysis for the study of classroom discourse? One common analytic strategy employs individual discourse moves, which are coded, counted and used as indicators of the quality of classroom talk. In this article we question this practice, arguing that discourse moves are positioned within sequences that critically shape their meaning and effect. We illustrate this theoretical claim through exploration of a corpus of over 7000 discourse moves in primary literacy lessons. First, we use conventional measures such as the proportion of open and closed questions, and show how these indicators can be misleading when abstracted from the sequences in which they are embedded. We propose a complementary method, lag sequential analysis, which examines how discourse is sequentially structured-i.e. which discourse moves are followed by which other moves, and which chains of moves occur more frequently than expected by chance. We illustrate this method through re-analysis of our corpus of literacy lessons, examining differences between the sequential patterns found in the different classrooms observed. While lag sequential analysis does not resolve all problems inherent in systematic observation of classroom discourse, it does shed light on critical patterns in the data-set that would have otherwise gone unnoticed.
Study of flow resistance in open channels

Flow resistance in rivers plays an important part in river engineering and has been studied for many years (Yen, 2001). Yet, it still presents challenge to researchers and engineers, particularly in relatively steep gravel bed rivers. Better understanding and knowledge of the flow resistance in such riv- ers can greatly improve our prediction of the flow conveyance capacity in rivers, thus reduc- ing/preventing river flooding. In this paper, we present data collected from both the large laboratory flume experiments and field measurements to investigate the flow resistance caused by the bed form. The data cover a broad range of flow, bed slope and sediment conditions. The divided hydraulic radius ap- proach was applied to analyze the data. The results show that the relative roughness (the ratio of the water depth over the characteristic size of the bed sediment) plays a significant role in the bed form resistance. New formulas incorporating the relative roughness are then proposed. Comparing with existing formulas, the proposed formulas in this study better estimate the bed form resistance.
Effects of Cost Reduction by Use of Mobile Phone Money Transfer System on the Profitability of Micro and Small Enterprises in Bungoma County.

There have been relatively few studies focusing directly on the way mobile payments are used to enhance the quality of the services of MSEs especially those in rural areas and therefore increasing their profitability. The main purpose of this study was to determine the effects of mobile phone-money transfer services (M-PESA) on the profitability of Micro and Small Enterprises in Bungoma South District. The target population was MSEs in Bungoma South District which consisted businesses such as retail shops, tailoring, chemists, hardware’s, carpentry, metal workers, hair salons, repair services and butcheries. Some of the major findings included that almost each business own or have used a mobile phone in their business at 98%, education level and duration of running the business has an effect on the profitability of that business. Most MSEs also felt that mobile money transfer services have helped to increase sales revenue as mobile phones are mostly used by businessmen to communicate with customers and suppliers and also has helped the business to grow and as a result increased the productivity and profitability of the business. More effort should be made to educate the public especially the MSEs on business benefits of these new technologies. Internet enabled mobile phones are already on the Kenyan market and most MSEs in rural areas do not use these service therefore training is required to enlighten rural people as the internet is important for the import or export of goods, and MSEs that would like to participate in global markets should be given a chance to make informed market choices by being enlightened on internet-based mobile phones. Key Words: cost reduction, mobile phone, money transfer system, profitability, Micro and Small Enterprises
Psychological and psychiatric sequelae of steroid use in Hematology treatments: A review of the literature

There is considerable evidence that corticosteroid treatments are frequently associated with severe emotional and even psychiatric disturbances. Since their introduction as therapeutic agents, corticosteroids have been associated with symptoms ranging from mood disturbances to (florid) psychosis. In consideration of the centrality of steroid use in hematology, the expectation is that there should be extensive literature on the psychological and psychiatric interface with steroids in the treatment of these diagnostic groups. To date, however, although the emotional impact of corticosteroid use is reported in a wide range of diagnostic disorders there has been scant attention to this phenomenon in relation to treatment for hematological malignancies. The lack of research insights into this area has left a vacuum for clinical care and psychosocial support. More research needs to be done to address this imbalance, to achieve the optimum outcome for hematology patients and their families. This review provides a starting point by outlining the present literature on the psychological and psychiatric impact of steroid use.
MAT-720: EFFECT OF PORE STRUCTURE ON CONCRETE DETERIORATION BY PHYSICAL SULPHATE ATTACK

Repeated crystallisation of salt minerals has been considered as the driving force for surface scaling of concrete exposed to physical sulphate attack. This damage is initiated when stresses induced by the internal pressure created via repeated salt crystallisation exceed the tensile strength of the concrete. The degree of such damage will depend mainly on the structure and connectivity of pores, which control the penetration of sulphates into the concrete. Several factors affect the pore structure including the concrete constituents, mixture proportions and the curing process. Therefore, in this paper, the effect of the pore structure on concrete deterioration by physical sulphate attack was investigated. Results show that the durability of concrete against physical sulphate attack can be controlled by tailoring the pore structure of the concrete surface.