Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Values Versus Market Values and Earnings Management in Banks

AbstractBanks worldwide are subject to increasing regulation and, simultaneously, find themselves under the close scrutiny of market analysts and the screening of large institutional investors. Banks are required to maintain minimal equity relative to both total and risky assets. Market analysts expect banks to grow at a certain rate and to show reasonable returns on assets and on equity. The question arises as to what extent capital adequacy regulations, on the one hand, and expectations concerning banks' profits, on the other, create incentives for banks to hide earnings in good times (by understating equity) and increase reported earnings in bad times. We develop a model, mapping the optimal behavior of a bank that operates in an uncertain environment and attempts to maintain capital requirements and to meet target growth rates while building a reservoir of hidden earnings for capitalization in future bad periods.
The Development of Children's Expressive Drawing.

Two studies are presented on expressive happy and sad drawings made by British 4- to 12-year-olds (n = 80 and 160, respectively) in which the drawings were assessed individually for the quantity and quality of expressive devices. Quantity was measured in the number of appropriate expressive content themes and formal properties evident in each drawing. Quality was rated on a Likert scale on the extent to which the drawing expressed the intended mood. Both the quantity and quality of expressive happy and sad drawings of predetermined and free topics increased with age. Improvements in content expression, but much less so with expressive formal properties, accounted for the development of quantity. A slower period of development between 6 and 9 years for both measures was consistently found, with a significant improvement often shown among the 12-year-olds. The finding that happy drawings were scored higher than sad drawings is explained in respect of adult and child expectations of pictures. Correlations between expressive scores and performance on a visual realism drawing task tentatively indicated that expressive and realism skills in drawing are only weakly related. The development of expressive drawing is considered in the context of the delivery of art education in schools.
A Study of e-Learning, Blended learning, and Traditional Teaching Methods to Motivate Autonomous Learning in English Reading Comprehension of Thais Learners

The purposes of this study were to examine the differences in learners’ satisfaction of using e-Learning, blended learning, and traditional teaching methods for TR and HI students and to study learners’ autonomy after receiving three different kinds of teaching methods. The informants were 90, second year students majoring in Tourism and Hospitality Industry which were divided by purposive sampling method into three groups of 30 learners, Group A received e-Learning method, Group B received Blended Learning method, and Group C received Traditional teaching style. The research instruments used for data collection were lesson plans, e-Learning program, learners’ perception questionnaires, interview questions, and English Reading Comprehension test (Pretest and Posttest). Quantitative data were collected and analyzed by mean, standard deviation. The interview data was read, reread, and then coded. Coding organized the raw data into meaningful categories. The results of this study indicated that the overall of students’ satisfaction and autonomous learning rate after receiving their teaching delivery methods were at “good. ” Additionally, the interview results showed that the students were positively satisfied with e-Learning and blended learning. The students have become autonomous learning. Recommendations were made and presented in two categories: benefits of future practice and further research.
Title Blockade of MCP-1 / CCR 4 signaling-induced recruitment of activated regulatory cells evokes an antitumor immune response in head and neck squamous cell carcinoma

FoxP3+ regulatory T (Treg) cells have diverse functions in the suppression of antitumor immunity. We show that FoxP3hiCD45RA−CD4+ Treg cells [activated Treg (aTreg) cells] are the predominant cell population among tumor-infiltrating FoxP3+ T cells, and that high aTreg cell-infiltrating content is associated with reduced survival in patients with head and neck squamous cell carcinoma (HNSCC). In vitro studies have demonstrated that aTreg cells can suppress tumor-associated antigen (TAA) effector T cell immune responses in HNSCC. Moreover, C-C chemokine receptor 4 (CCR4) was specifically expressed by aTreg cells in the peripheral blood of HNSCC patients. Using a RayBiotech human chemokine antibody array, we showed that monocyte chemoattractant protein-1 (MCP-1), an endogenous CCR4-binding ligand, was specifically upregulated in the HNSCC microenvironment compared to the other four CCR4-binding ligands. Blocking MCP-1/CCR4 signaling-induced aTreg cell recruitment using a CCR4 antagonist evoked antitumor immunity in mice, and lead to inhibition of tumor growth and prolonged survival. Therefore, blocking aTreg cell trafficking in tumors using CCR4-binding agents may be an effective immunotherapy
Co-Teaching With Strategy Instruction

Despite the popularity of co-teaching and widespread professional literature describing exemplary co-teaching practices, this instructional approach has yet to realize its potential. One way to increase the effectiveness of co-teaching is for special educators to contribute meaningfully by assuming the role of strategy leader in the co-taught classroom. This article provides examples of how special educators can define their role in co-taught classrooms by contributing purposefully through evidence-based strategy instruction.
Symptoms of stress among student-athletes of Universiti Teknologi MARA (UiTM) Malaysia

Background of the Study: Recent evidence suggests that student-athletes may experience greater levels of stress or anxiety due to the dual demands of athletics and academics expectation placed on them.A lot of pressure is placed on collegiate athletes to achieve excellence in academics and sports.The symptoms of stress are known as physiological, behavioral, cognitive and emotional.Aims: The main purpose of this study was to examine the symptoms of stress among student-athletes who compete at differing levels in Malaysia.Study Design: Comparative descriptive study design was used to compare the symptoms of stress among athletes.Place and Duration of Study: Sample: The participants of this study were recruited from student-athletes of Sport Science and Recreation Faculty, Universiti Teknologi MARA (UiTM), Malaysia.Methodology: The sample consisted of 152 athletes, with national (N=41), state (N=33), district (N=37) and university (N= 41) level athletes.Based on this sample, there are 80 male and 72 female student-athletes. The student athletes voluntarily participated in the study and they were randomly selected during a sport event.The instrument used for the study comprised of a 28-item Symptoms of Stress, which include Physiological symptoms, Behavioral Symptoms, Cognitive Symptoms and Emotional Symptoms.Results: The results showed that university level athletes exhibited higher levels of physiological and cognitive stress than other categories of athletes.The result also showed that the national level athletes exhibited higher level of behavioral symptoms of stress. Conclusion: The findings of this research determined that there are differences in the symptoms of stress, showed by different categories of Malaysian athletes.Sport psychologists, sport counselors and coaches should use the present findings to recommend cognitive and physiological coping strategies to university athletes and behavioral strategies to national level athletes, while dealing with their stress.
The Effects of Melatonin on Brain Injury in Acute Organophosphate Toxicity

Organophosphates (OP) are potent toxic substances used in agriculture as insecticide and pesticides, and in warfare. Over 200,000 cases of accidental toxic exposure to OPs are reported annually (Jyaratnam, 1999). OPs inhibit acetylcholine esterase (ACE), an enzyme which breaks down acetylcholine in cholinergic synapses in the peripheral nervous system (PNS) and central nervous system (CNS). Thus OP intoxication is characterized by findings related to hyperstimulation of cholinergic synapses in the PNS and CNS. Hyper-stimulation of cholinergic synapses in CNS may result in rapid blackout attacks and inhibition of respiratory center in medulla oblongata (Marrs, 2007). In animal studies of OPs used as chemical warfare agents, status epilepticus occurs rapidly due to severe brain damage, which is demonstrated on both electrophysiologic and histopathologic studies (McDonough et al, 1998). Pharmacological treatment of OP intoxication includes anticholinergic agents like atropine sulfate to block postsynaptic cholinergic receptors, oximes to reactivate inhibited enzymes, and antiepileptics to control seizure activity (Marrs, 2007). In previous studies, oxidative stress caused by OPs was demonstrated in humans and rats. Lipid peroxidation in rat brain and human erythrocytes caused by OPs was confirmed as well (Abdollahi et al, 2004). Melatonin removes the potent hydroxyl radical secreted from pineal gland. Blood can easily pass the brain barrier and provides oxidative protection in the brain. At the same time, it also removes other reactive molecules such as hydrogen peroxide, singlet oxygen, peroxynitrite, and nitric oxide. Melatonin decreases oxidative stress by increasing the production of antioxidant enzymes like melatonin superoxide dismutase (SOD) and glutathione peroxidase (GSH-Px), the most important protective substance in the brain (Hsu et al, 2002). The aim of this study was to investigate the effects of melatonin on lipid peroxidation in erythrocytes and brain tissue in the setting of acute OP intoxication in rats and compare its effects with those of routine treatment (pralidoxime and atropine).
Biophysical basis of resistance in soybean genotypes against defoliators

The field trial was conducted at Research Farm of Department of Entomology, Dr. Panjabrao Deshmukh Krishi Vidyapeeth, Akola during the kharif season 2015-16. In the study twenty genotypes were evaluated for resistance against defoliators. The results revealed that the genotypes viz; AMS 9933, AMS 115, AMS MS 5-18, RVS 2001-18, MACS 1370, SL 979, AMS 104 and JS 2029 proved effective to combat the menace of defoliators, resulted into minimum per cent leaf damage. The correlation studies revealed that a biophysical character like leaf succulency was positively and significantly associated with per cent leaf damage by defoliators at 25 DAS (r = 0.877) and at 40 DAS (r = 0.743). The leaf area recorded at 25 DAS also has positive correlation with the per cent leaf damage (r = 0.451). While leaf thickness (r = -0.793, -0.789) and trichome density on the leaf surface (r = -0.821, -0.835) were significantly and negatively associated with leaf damage percentage at 25 and 40 DAS. Moreover, trichome density has significantly negative correlation with incidence of Spodoptera larvae (r = -0.459, -0.463) at 25 and 40DAS. Thus, these soybean genotypes could be used in resistance breeding programme.
Tackling the Down Side: Social Capital, Women's Empowerment and Micro-Finance in Cameroon

Micro-finance programmes are currently dominated by the ‘financial selfsustainability paradigm’ where women’s participation in groups is promoted as a key means of increasing financial sustainability while at the same time assumed to automatically empower them. This article examines the experience of seven micro-finance programmes in Cameroon. The evidence indicates that micro-finance programmes which build social capital can indeed make a significant contribution to women’s empowerment. However, serious questions need to be asked about what sorts of norms, networks and associations are to be promoted, in whose interests, and how they can best contribute to empowerment, particularly for the poorest women. Where the complexities of power relations and inequality are ignored, reliance on social capital as a mechanism for reducing programme costs may undermine programme aims not only of empowerment but also of financial sustainability and poverty targeting.
Escherichia coli pathotypes among human immunodeficiency virus infected patients in the Limpopo Province

In the present study, Escherichia coli strains isolated from clinical samples including stool, sputum and urine from HIV and AIDS patients as well as the isolates from water samples were tested for the presence of putative virulence genes in association with biofilm production, antibiotic resistance and beta lactamase production. From a total of 139 E. coli isolates, Entero aggregative E. coli was the most common pathotype in stools (52%) while Entero pathogenic E. coli was the most common in urine (24%) and water (39%). Isolates that were positive for bfpA and eae had the highest rates of biofilm production with 30.4% and 28.6% strong biofilm production rates respectively. Agn43 was found in about 44% of the isolates and biofilm formation was observed among 21.4% of the isolates positive for this gene. Enteroaggregative E. coli were more associated with multi drug resistance as well as beta lactamase production. The findings of this study suggest that water might be a source of infection for pathogenic E. coli UTIs in HIV patients and that Enteroaggregative E. coli remains a health hazard to HIV and AIDS patients in the Limpopo Province. Key words: Antibiotic resistance, diarrhea, pneumonia, Escherichia coli, HIV and AIDS, epidemiology, Venda, South Africa.
Geologic/geomorphologic map of the Chryse Planitia region of Mars

Since the 1970's, when the Mariner 9 spacecraft revealed the geologic diversity of Mars, the Chryse Planitia region has been noted for its immense outflow channels and chaotic terrain (McCauley and others, 1972; Sharp and Malin, 1975; Baker, 1982, chap. 3; Mars Channel Working Group, 1983). Various proposals for the origin of these features have been offered; most workers have favored a mechanism in which ground water or water-rich debris was expelled from beneath a frozen crust, leading to catastrophic debris flows or floods that may have contained significant amounts of ice (Baker and Milton, 1974; Carr, 1979; Nummedal and Prior, 1981; Lucchitta, 1982; MacKinnon and Tanaka, 1989). The channels originated on or near the flanks of the volcanotectonic rises of Tharsis (whose east margin is the west edge of the map region) and Valles Marineris, which suggests that tectonic and igneous activity led to the conditions for discharge. Estimated discharge rates for some channels exceed those of prehistoric floods on Earth (Carr, 1979; Komar, 1979; Robinson and Tanaka, 1990). Some workers think that the discharges may have led to the development of temporary oceans that filled the northern lowlands (Parker and others, 1989; Baker and others, 1991). The Chryse basin (Chryse and southern Acidalia Planitiae), which is part of those lowlands, apparently has been the site of lava and sediment deposition (Greeley and others, 1977; Scott and Tanaka, 1986). Earlier geologic mapping of the region based on Mariner 9 images identified chaotic materials, channels, canyons, and other units and features and their sequence of formation (Milton, 1974; Wilhelms, 1976; McCauley, 1978; Saunders, 1979). Further refinements of the ages of the units and their interpretation and global correlation followed, based on the higher quality Viking images (Greeley and others, 1977; Masursky and others, 1977; Neukum and Hiller, 1981; Scott and Tanaka, 1986; Tanaka, 1986). However, these mapping efforts did not reconstruct the detailed geologic history of the region that has significant implications for the planet's hydrologic and climatic histories. For example, one needs to compare the timing of the formation of Valles Marineris with Tharsis volcanism and tectonism; the formation of chaotic materials, channels, and lakes (or ocean); and possible climatic changes interpreted from the geologic record.
Contractual Arrangements and Enforcement in India: The Case of Organic Basmati Paddy Farming

The study analyses the empirical relationship between contractual arrangements and their enforcement in organic basmati paddy farming. For the purpose a list of agribusiness firms operating in Sonepat, Karnal, Kaithal and Kurukshetra districts of Haryana state were collected from the official records of their respective markets. The data on contents of contractual arrangements and their enforcement were collected from 40 agribusiness firms operating contract farming schemes in traditional basmati rice belt of the state pertaining to the year 2011-12. Binary logit model was used to capture the determinants of contract fulfilment rates. The study concludes that the provisions in designs of contract, viz., social capital, assured price in advance, bonus clause and specific investment for infrastructure creation for carrying out production and post-harvest operations in contract organic basmati scheme are likely to promote contract fulfilment rate by the farmers. Contractual arrangements are enforced through a mix of quid pro quo, altruism, and adherence to social norms.
De quoi l’agriculture écologiquement intensive est-elle le nom ? Une analyse du changement institutionnel à travers l’approche discursive

Analyser les processus de changement institutionnel en agriculture necessite de comprendre les strategies discursives des acteurs. Les auteurs s’interessent dans cet article a l’evolution du concept d’Agriculture ecologiquement intensive (AEI) a partir du corpus de presse regroupant l’ensemble des articles evoquant l’AEI depuis sa premiere apparition jusqu’en fevrier 2014. L’analyse textuelle leur a permis d’identifier six classes de discours associes a l’AEI, d’observer une evolution chronologique de ces discours grâce a une caracterisation des classes par les annees, de mettre en relief les jeux d’acteurs et d’apporter des elements de reponse sur la question de l’institutionnalisation de l’AEI. Ils mettent en evidence un processus d’institutionnalisation qui semble se heurter, ces deux dernieres annees, a un detournement d’opportunite au profit du terme d’agro-ecologie.
Effects of Grazing Intensity and Cover on the Water Intake Rate of Fescue Grassland.

The Eastern Slope of the Rocky Mountains and the adjacent foothills comprise the watershed of the Saskatchewan River System. Most of the rivers, except a few tributaries that arise in areas such as the Cypress Hills, originate along the mountain chain. These waters are of prime importance in the irrigation of 840,000 acres in southern Alberta and in the proposed irrigation of large tracts of land in southern Saskatchewan. The effects of grazing intensity on the water-intake characteristics of soils of the area have not been s t u d i e d previously. Work elsewhere has indicated that these effects may be important. D u 1 e y and Kelley (1939) found that the infiltration rate on native sod with a good cover was several times that of bare ground. In a further study, Duley and D o m in g o (1949) found that total cover including live grass and associated litter was more important than the kind of grass or the type of soil in inducing a high water-intake rate. Dyksterhuis and Schmutz (1947) noted that natural mulch was a primary factor in determining total annual infiltration of water into rangeland. Rauzi. (1960) found that the water-intake rate increased with an increase in the amount of natural mulch and standing vegetation. Alderfer and Robinson (1947) found runoff losses to vary from 0 to 2 percent on ungrazed range and from 33 to 80 percent on heavily g r a z e d range. Both Tomanek (1948) and Hopkins (1954) showed that a relationship exists between the amount of natural mulch and the moisture content of rangeland soils. The purposes of the study were to assess the effect of grazing by cattle on the water-intake rate of soils in the fescue grass1 a n d of southwestern Alberta and to determine the effect of various constituents of the vegetation cover on the water-intake rate.
No evidence for a genetic association between female mating preference and male secondary sexual trait in a Lake Victoria cichlid fish

Sexual selection by female mating preference for male nuptial coloration has been suggested as a driving force in the rapid speciation of Lake Victoria cichlid fish. This process could have been facilitated or accelerated by genetic associations be- tween female preference loci and male coloration loci. Preferences, as well as coloration, are heritable traits and are probably de- termined by more than one gene. However, little is known about potential genetic associations between these traits. In turbid wa- ter, we found a population that is variable in male nuptial coloration from blue to yellow to red. Males at the extreme ends of the phenotype distribution resemble a reproductively isolated species pair in clear water that has diverged into one species with blue-grey males and one species with bright red males. Females of the turbid water population vary in mating preference coincid- ing with the male phenotype distribution. For the current study, these females were mated to blue males. We measured the colora- tion of the sires and male offspring. Parents-offspring regression showed that the sires did not affect male offspring coloration, which confirms earlier findings that the blue species breeds true. In contrast, male offspring coloration was determined by the identity of the dams, which suggests that there is heritable variation in male color genes between females. However, we found that mating preferences of the dams were not correlated with male offspring coloration. Thus, there is no evidence for strong genetic linkage between mating preference and the preferred trait in this population (Current Zoology 56 (1): 57-64 2010).
Estimating the additionality of R&D subsidies using proposal evaluation data to control for research intentions

Empirical examination of whether R&D subsidies crowd out private investments has been hampered by selection problems. A particular worry is that project quality and research intentions may be correlated with the likelihood of receiving subsidies. Using proposal evaluation data to control for research intentions, we do not find strong evidence suggesting that this type of selection creates a severe bias. Proposal evaluation grades strongly predict R&D investments and reduce selection bias in cross-sectional regressions, but there is limited variation in grades within firms over time. Hence, in our sample, unobserved project quality is largely absorbed by firm fixed effects. Our best estimate of the short-run additionality of R&D subsidies is 1.15, i.e., a one-unit increase in subsidy increases total R&D expenditure in the recipient firm by somewhat more than a unit. We demonstrate, however, that there is measurement error in the subsidy variable. Additionality is therefore likely to be underestimated.
Farm forestry in Pakistan: an application of Theory of Planned Behaviour by probing into the measurement issues

A research has been conducted over methodological issues concerning the Theory of Planned Behaviour (TPB) by determining an appropriate measurement (direct and indirect) of constructs and selection of a plausible scaling techniques (unipolar and bipolar) of constructs: attitude, subjective norm, perceived behavioural control and intention that are important in explaining farm level tree planting in Pakistan. Unipolar scoring of beliefs showed higher correlation among the constructs of TPB than bipolar scaling technique. Both direct and indirect methods yielded significant results in explaining intention to perform farm forestry except the belief based measure of perceived behavioural control, which were analysed as statistically non-significant. A need to examine more carefully the scoring of perceived behavioural control (PBC) has been expressed