Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Conservatism Trends and Financial Distress: Considering the Endogeneity of the C-Score

To consider a firm’s characteristics endogeneity and thereby determine its trend toward accounting conservatism, which in turn affects its financial distress, this study adopts the two-stage least squares approach. The first stage involves investigating the effect of the corporate characteristics on accounting conservatism. The empirical results indicate that financial distress and accounting conservatism exhibit a positive correlation. With respect to the non-financially distressed company, the accounting conservatism of the financially-distressed company is higher. The second phase in the logistic regression is to explore the relationship between the accounting conservatism trends and financial distress. The empirical results indicate that the trends and volatility of the accounting conservatism are significant and positively related to the financial distress, which may be due to the recognition of the company’s annual loss on one occasion or the accountants’ role in the function of exercising external oversight, thus increasing the company’s accounting conservatism. According to the empirical results of this study we have found that the accounting conservatism trends of different company characteristics helps to determine the signs of financial distress. It is recommended that within the management of the company’s operations the users of financial statements be aware of the trend and volatility of the accounting conservatism. This is of particular importance due to the probable development of the relevant decision-making processes of the company’s stakeholders.
Monologism of Hofstede’s Static Model vs Dialogism of Fang’s Dynamic Model: Contradictory Value Configuration of Cultures through the Case Study of Farsi Proverbs

Among various cultural models, the dichotomy of static versus dynamic models has provided a fertile ground for research. Although a number of static models are suggested, the dominant trend in almost all static models is provided by Hofstede who focuses on cultural differences along four major dimensions (power distance, individualism, uncertainty avoidance, and masculinity) and reduces “the complex phenomenon of culture in simple and measurable terms” (Fang, 2010, p. 156). The main concern is whether static bipolar models can cope with the requirements of the globalized era when cross-cultural communication “in an increasingly borderless and wireless workplace, marketplace, and cyberspace” (Fang, 2012, p. 2) is needed. Studying Fang’s dynamic cultural model versus Hofstede’s static cultural dimensions theory, the present paper, through the case study of Iranian culture, hypothesizes that dynamic models, such as Fang’s (2005, 2012), which recognize the paradoxical essence of cultures, emphasize all-dimensional cultural nearness. In Fang’s model, cultures are dialogic and open for cross-cultural interaction rather than monologic and segregated.
Particle Film Technology : approach for a biorational control of Cacopsylla pyri ( Rhynchota Psyllidae ) in Northern Italy

Two trials were carried out to investigate the efficacy of a kaolin-based product (Surround WP) a white non-abrasive, finegrained alluminum-silicate mineral in controlling pear psylla Cacopsylla pyri (L.) oviposition. The trial was carried out in Italy’s Emilia-Romagna Region on cv. Abbè Fétel during late winter in 2001-2002 year; the reference product was mineral oil. The timing of product application was before or at the onset of egg laying during overwintering. The results show a very good efficacy of kaolin in comparison to the mineral oil and untreated control. No eggs were found on the treated plants and no phytotoxic effects were observed. No nymphs were observed inside the flowers in the kaolin-treated plots.
Facebook addiction: where does it come from? : a study based on the Bergen Facebook Addiction Scale.

The present study investigates an innovative model of the phenomenon Facebook addiction, focused on (psychological) predictors like social anxiety, loneliness, depression, gender and Facebook usage types. This study, performed with an online survey among 315 respondents in the Netherlands showed that psychological variables have direct and indirect effects on Facebook addiction. Social loneliness is a strong predictor of Facebook addiction just as the construct of Facebook anxiety (the anxiety not getting on Facebook whenever a user wants) which leads to a higher Facebook addiction as well. For family loneliness and depression we found indirect negative effects, while social anxiety and gender resulted in positive direct effects. For romantic loneliness, there was no supporting evidence found. Where one would think that only active usage of Facebook leads to a higher addiction, passive use is a strong predictor as well; both types are creating problematic Facebook use. Finally, there is small evidence that women are more addicted towards Facebook then men. A remarkable conclusion is that women have a higher social anxiety and they are using Facebook more active; for them Facebook is a great alternative to get in contact with others.
Genetic divergence in chickpea

The grouping of genotypes from different ecogeographical areas in the same cluster confirmed that there is no parallelism between genetic diversity and geographical distribution. The pattern of clustering was highly influenced by environment and while making general statement on this aspect, the experi­ mental conditions should be taken into consideration. To make worthwhile improvement in chickpea, 100seed weight, pods per plant, flowering period and harvest index, in that order, should be taken into account. The clustering pattern of genotypes has revealed that Desi and Kabuli types are different from each other. Hence, crossing among these two types may provide more desirable segregants.
A Contemporary Perspective on the Informal Labour Market: Theory, Policy and the Indian Experience

This article looks at the substantial literature that has emerged in recent times on the impact of globalisation, reform and deregulation on the informal labour market, in terms of theory and accompanying empirical evidence. Growth of real informal wage and productivity across all states in India since the early 1990s is an interesting starting point. While it is not a foregone conclusion that a liberal economic environment necessarily benefits such sectors, marketfriendly policies can improve the real income of informal workers and thus can have a substantial effect on urban poverty. Some supportive evidence to this effect has led to analytical models that investigate these issues closely. The analysis here shows that deregulated economies may benefit the informal workers, by raising both wages and employment under certain conditions that depend on inter-sectoral capital mobility. In the process, agriculture and formal manufacturing may suffer. Labour and commodity market reform may have different and contradictory impact on informal labour. Organisational changes in production in a more open economy increase the degree of specialisation, help informal entrepreneurs, and promote exports. Lower tariffs and lower interest rates have opposite impacts on the informal segment of import competitive industries.
In vitro Efficacy of Verticillium lecanii and Beauveria bassiana of Commercial Source Against Cattle Tick, Rhipicephalus (Boophilus) annulatus

Two entomopathogenic fungi, Verticillium lecanii and Beauveria bassiana, were tested against Rhipicephalus annulatus. Mycotal® was the source of Verticillium lecanii while Biosect® was the source of Beauveria bassiana. Five concentrations (1×107, 5×108, 2.5×109, 1×1010 and 4×1010 spore/ml) of Verticillium lecanii as well as five different concentrations (5×107, 2×108, 8×109, 3.2×1010 and 12.8x1010/ml) of Beauveria bassiana were prepared and tested against adult female tick, eggs and larvae. The mortality in adult ticks was 60.60 to 72.00% after 2 weeks of application for V. lecanii at concentration ≥ 5x108spore/ml, while B. bassiana showed no mortality at any concentrations. The treated tick revealed nutritional index significantly lower than control untreated one for both fungi. Furthermore, V. lecanii showed no effect on eggs, while, B. bassiana delayed and reduced the egg hatching. In addition, both fungi caused 100% mortality of larvae. The effective concentration was ≥ 108spore/ml for both fungi with no significant difference among the highest concentrations. Moreover, the fungal extract had no effect on adult tick. In conclusion, V. lecanii is lethal to adult tick and B. bassiana caused larvae mortality and reduced egg hatching. A prospective application of fungi in the pasture or animal farm is possible for tick control.
Asymptotic behavior of the Weyl m-function for one-dimensional Schrodinger operators with measure-valued potentials

We consider the Sturm-Liouville differential expression with measure-valued coefficients τf = d dρ ( − dζ + ∫ f dχ ) and introduce the Weyl m-function for self-adjoint realizations. We further look at the special case of one-dimensional Schrödinger operators with measure-valued potentials. For this case we develop the asymptotic behavior
Dropping Out an Transmembrane Inserted by the Eric Lindner and

Type II single-span membrane proteins, such as CadC or RodZ, lacking a signal sequence and having a fardownstream hydrophobic segment, require the SecA secretion motor for insertion into the inner membrane of Escherichia coli. Using two chimeric single-span proteins containing a designed hydrophobic segment H, we have determined the requirements for SecA-mediated secretion, the molecular distinction between TM domains and signal peptides, and the propensity for hydrophobic H-segments to remain embedded within the bilayer after targeting. By means of engineered H-segments and a strategically placed SPase I cleavage site, we determined how targeting and stability of the chimeric proteins are affected by the length and hydrophobicity of the H-segment. Very hydrophobic segments (e.g., 16 Leu) are stably incorporated into the inner membrane, resulting in a C-terminal anchored membrane protein, while a 24L construct was not targeted to the membrane by SecA and remained in the cytoplasm. However, a construct carrying preMalE at the N-terminus led to SecA targeting to SecYEG via the native signal sequence and stable insertion of the downstream 24L H-segment. We show that the RseP intramembrane protease degrades weakly stable H-segments and is a useful tool for investigating the borderline between stable and unstable TM segments. UsingRseP cells, we find thatmoderately hydrophobic sequences (e.g., 5Leu + 11Ala) are targeted to SecYEGby SecA and inserted, but subsequently drop out of themembrane into the cytoplasm. Therefore, the free energy of transfer from translocon to bilayer is different from the transfer free energy from membrane to water. © 2019 Elsevier Ltd. All rights reserved.
SHIFTS: simulator for the Herschel imaging Fourier transform spectrometer

The Spectral and Photometric Imaging Receiver (SPIRE) is one of three scientific instruments on the European Space Agency's (ESA) Herschel Space Observatory (HSO). The medium resolution spectroscopic capabilities of SPIRE are provided by an imaging Fourier transform spectrometer (IFTS). A software simulator of the SPIRE IFTS was written to create realistic data products, making use of available qualification and test data. A graphical user interface (GUI) provides fast and flexible access to the simulation engine. We present the design and integration of the simulator, as well as results from the simulator predicting the instrument performance under varying operational conditions.
Power, Leadership and Cultures in Quantity Surveying Practices in Hong Kong

Abstract This paper addresses issues of how leadership operates, the nature of the power of leaders and the organisational cultural environments amongst quantity surveying consultant practices in Hong Kong. Due to resource limitations, a survey design was employed for the research. Data collection was achieved through use of previously-developed and well-tested questionnaire instruments which were adapted for use in context following piloting. Separate questionnaires were used for each of the main categories of variables. Results show that leadership in quantity surveying practices in Hong Kong is mostly supportive which fosters good morale and performance amongst subordinates; negative impacts were detected for directive leadership. Quantity surveyors are relationship-oriented with expert power as the most important source. The practices exhibit hierarchical organisational culture, although market culture is strongest amongst younger firms. Overall, results suggest movement towards clan culture, the expressed preference of participants.
Temporal dynamic of the relationship between the parasitic isopod Aporobopyrus curtatus (Crustacea: Isopoda: Bopyridae) and the anomuran crab Petrolisthes armatus (Crustacea: Decapoda: Porcellanidae) in southern Brazil

The prevalence of the parasite Aporobopyrus curtatus in Petrolisthes armatus from southern Brazil was determined, and the effect the parasite had on host reproduction was evaluated. Of all 775 crabs sampled in Araca region from March 2005 to July 2006, 3.2% presented bopyrid parasites. All the parasitized individuals had one branchial chamber occupied by two mature parasites, with no preference for the right or left chamber. Male and female hosts were infested in equal proportions. Parasitized juveniles, large individuals and ovigerous females were not found in our study. The absence of parasitized ovigerous females seems to be insufficient evidence to support the hypothesis of parasitic castration and would require a histological study to confirm their reproductive death. The percentage of infestation observed in our study (3.1%) is lower than the one found in other studies and it could indicate the existence of factor(s) regulating the density of A. curtatus in the Araca region. At least in this population, the low but constant presence of the bopyrid A. curtatus population did not appear to have a negative effect on the porcellanid population, and parasitized individuals did not play a significant role in the natural history of P. armatus.
EXPLORING THE LINK BETWEEN LEARNING AND FIRM PERFORMANCE: AN EMPIRICAL STUDY OF PRIVATE MANUFACTURING FIRMS IN YANGON - MYANMAR

This paper focuses on evaluating the performance of firms from the knowledge and learning perspective. The survey covered a random sample of 120 private manufacturing firms in industrial zones in the Yangon area. Two broad categories of learning are determined: Internal and external. Internal learning is captured by two domains of learning, individual and organisational, whereas external learning involves customers, competitors and suppliers. Firm performance is evaluated using two broad groups of aspects: Non-financial and financial. The ordinary least square (OLS) results show that first, different domains of learning affect firms’ performance differently. Individual, organisational and competitor learning impact firms’ non-financial performance, whereas other forms of learning do not. Second, the effect of different domains of learning on performance differs in accordance with the different aspects of performance measurement. Individual learning can explain firms' financial performance both directly and indirectly. However, organisational and competitor learning explain firm financial performance indirectly. Third, non-financial performance affects financial performance. Thus, the empirical results have important implications.
The Effective Delivery of Franchisor Services: A Comparison of U.S. and German Support Practices for Franchisees

ABSTRACT Conventional wisdom suggests that more services offered by franchisors should lead to fewer complaints from franchisees, and that franchisees ought to be better off with additional support provided. We set out to differentiate those services that are truly effective and are perceived as beneficial by franchisees from those that may have little effect or may even be perceived as counterproductive. Our survey targeted franchisors in the U.S. and in Germany, comparing the most mature franchise market globally to one that is relatively young. System disruption was found to be dependent on the maturity of the market, as little differentiation is provided in the very mature U.S. market, but considerable differentiation exists in the younger German market. Also, the size of the system matters, as bigger systems typically provide more services. Finally, different types of services have varying levels of effectiveness in the less mature franchise market of Germany.
Banking structure and the bank lending channel of monetary policy transmission: evidence from panel data methods

This study examines comprehensively the bank-lending channel of monetary policy for Zambia using a bank-level panel data covering the period Q1 2005 to Q4 2016. Specifically, the study investigates the effects of monetary policy changes on loan supply by commercial as well as the effect of bank-specific factors on response of loan supply to monetary policy shocks. In addition, the study investigates whether the level of bank competition does affect the bank-lending channel. Using a dynamic panel data approaches developed by Arellano-Bond (1991), the results indicate that a bank-lending channel exists in Zambia. In particular, the results show that is loan supply is negatively correlated with policy rate implying that following monetary policy tightening loan supply shrinks. Further, the results indicate that size, liquidity and bank-competiveness have effects on credit supply while capitalization has no effect. Specifically, the results show that bank size has negative effect on credit supply while liquidity and market power are found to enhance credit supply. Most importantly, the results showed that bank-specific factors and bank-competiveness is responsible for the asymmetrical response of banks to monetary policy. Specifically, the results showed that larger banks, banks with more market power, well-capitalized banks and liquid banks respond less to monetary policy tightening and vice-versa.
Direct conversion of glucose to 5-hydroxymethyl-furfural (HMF) using an efficient and inexpensive Boehmite catalyst in dimethyl sulfoxide

With the aim of developing an efficient and inexpensive catalyst for the production of HMF from glucose, a solid Lewis acid catalyst γ-AlOOH, a common industrial catalyst with easy preparation and low price, was used as the sole catalyst to directly synthesize 5-hydroxymethylfurfural (HMF) from glucose in dimethyl sulfoxide. Various reaction parameters, such as catalyst loading, temperature, reaction duration, and solvent, were investigated. An impressive HMF yield of 61.2% was obtained at the reaction conditions of 130 °C for 3 h. Furthermore, HMF yields from other carbohydrates such as fructose (44.8%), cellulose (50.3%), maltose (53.6%) and sucrose (62.2%) could be achieved using γ-AlOOH as a catalyst. More importantly, the catalyst γ-AlOOH could be reused several times without the loss of its catalytic activities. After five reaction runs, an HMF yield of 57.2% was obtained.
Performance of Continuous Flow Anaerobic Sludge Digesters after Microwave Pretreatment

Effects of microwave (MW) pretreatment on waste activated sludge (WAS) in mesophilic semicontinuous (SC) anaerobic digesters with acclimatized inoculum at sludge retention times (SRTs) of 5, 10 and 20 d are presented. Preliminary batch digesters were also studied in order determine the optimum MW temperature (T), MW intensity (I), WAS concentration (C) and volume percentage of WAS pretreated (PT) to achieve the highest WAS solubilization [soluble to total chemical oxygen demand (SCOD/TCOD) ratios] and improvements in biogas production. Digesters using conventionally heated (CH) WAS were also run to investigate thermal and athermal effects of MW pretreatment. Preliminary studies indicated that MWirradiation has a potential of damaging activated sludge floc structure and cell membranes and releasing extracellular and intracellular compounds (proteins, sugars and nucleic acid) along with the solubilization of particulate COD. MW irradiated WAS samples resulted in 3.6 ± 0.6 and 3.2 ± 0.1 fold increases in SCOD/TCOD ratios at 1.4 ± 0.02 and 5.4 ± 0.02% total solid (TS, w/w) concentrations, respectively. The MW pretreatment also increased the ultimate bioavailability of sludge components under mesophilic anaerobic digestion with 17 ± 0.0% higher cumulative biogas production (CBP) compared to controls after 34 days of batch digestion. In SC digesters, incremental increases in TS, volatile solids (VS) and TCOD removal efficiency of pretreated digesters compared to controls dramatically increased as SRT was gradually shortened from 20 to 10 to 5 d. WAS pretreated to 96C by MW and CH achieved 29 and 32% higher TS and 23 and 26% higher VS removal efficiencies compared to controls at SRT of 5 d, while similar reactors at SRT of 20 d had only 16% higher TS and 11 and 12% higher VS removals than those of controls, respectively. Dewaterability of pretreated sludge was also enhanced after batch and SC sludge digestion after MW pretreatment.
Level of Soft Skill in the Implementation of Work-Based Learning among Community College Students

The issue of graduate unemployment often crops up in the mass media; and more often than not, the discussions have centred on the failure of tertiary educational institutions to churn out quality graduates. Thus, the method of work-based learning (WBL) is seen as a way to improve the soft skills of the graduates. The study was conducted using quantitative research survey; the design of the study used an adapted questionnaire as an instrument. Data were analysed using Statistical Package of Social Science (SPSS) version 20. The respondents consisted of 97 students who attended WBL programmes at a community college. Descriptive statistics was used to extract data from the questionnaires for the calculation of mean. The findings reveal that the level of soft skills among community college students was high, and they include these abilities: communication skills, problem-solving skills, learning and information management, professional ethics skills and leadership skills.
Relationship between Financial Information Transparency and Financial Performance of Listed Companies in Tehran Stock Exchange

This study investigates relationship between financial information transparency and financial performance of listed companies in Tehran Stock Exchange. Information related to research variables is for 2006-2011 (a 6-year period) and 94 listed companies in Tehran Stock Exchange were studied as sample. Using transparency criteria specified in Standard and Poor's model, transparency level in the companies listed in Tehran Stock Exchange were measured and evaluated with financial performance. After measurement of information transparency of the companies and the financial performance, their correlation for single companies in the whole 6-year period and year by year was tested. To this end, SPSS software was used. Results suggest there is significant relationship between financial information transparency and financial performance at 95% confidence level.
Research on the Characteristics of Spatial Behavior of Hong Kong Cross-border Consumer

Cross-border is an important phenomenon in Shenzhen and Hong Kong. To Shenzhen, It has been developed ever since the Special Economic Area was built. Hong Kongers are attracted by the low price commodities in Shenzhen. This research is focused on the spatial behavior pattern of Hong Konger in Shenzhen. According to the investigation, transportation is an important factor that impacts the spatial behavior of the cross-border consumers. KeywordsHong Kong; Shenzhen; spatial behavior; crossborder;