Miracle-dz/UniFAR-FTUs huggingface dataset:
IFRS adoption and earnings management in Nigerian non-financial quoted companies

The study investigated the effects of IFRS adoption on earnings management of non-financial quoted companies in Nigeria.The study utilises a sample of seventy-five non-financial quoted companies in Nigeria that has consistently published their audited annual financial report between 2010 and 2014.A dummy variable was used to separate period of pre and post adoption period; before January 2012 and year-end 2014. The data collected were subjected to descriptive analysis, correlation analysis and a panel multiple regression analysis to explore both trends and possible effects of IFRS adoption on general earnings management.The results established that IFRS adoption in Nigeria does not significantly affects the tendency of Nigerian companies to manipulate earnings. Specifically, the higher audit quality and large firm size does not create a situation where IFRS adoption affects earnings management, this is contrary to the general belief that IFRS, as high quality accounting standards will reduce the possibility of earnings management.By implication, the findings corroborate with arguments that there is no special shield in IFRS that will protect accounts from engineering.
Bivariate Probabilistic Multimodel Ensemble Wake-Vortex Prediction employing Bayesian Model Averaging

This paper investigates the capability of the Multimodel Ensemble approach to improve the deterministic forecast of wake vortex behavior and to produce reliable vortex habition areas. Therefore the models D2P, APA 3.2, APA 3.4, APA 3.8 and TDP 2.1 were provided within the framework of a NASA-DLR cooperation. In a previous study the Bayesian Model Averaging (BMA) approach, that computes the ensemble forecast as a weighted sum of PDFs, turned out to be promising. For this reason the focus of this paper lies on the further development and assessment of this method. While the previously presented methods did not take into account that the error increases temporally, the new approach considers growing uncertainties. In addition, combined confidence areas for the vertical and lateral vortex position are derived from bivariate probability density distributions. For training and evaluation wake vortex campaigns accomplished by NASA (MEM95, DFW97, DEN03, MEM13) and DLR (WakeMUC, WakeFRA, WakeOP) are employed.
MONEY METRICS IN APPLIED WELFARE ANALYSIS: A SADDLEPOINT REHABILITATION

Blackorby-Donaldson prove that the money-metric of McKenzie-Samuelson is not generally concave in consumption, and thereby see the sum of money-metrics to be a flawed welfare measure. We present a rehabilitation articulated through Uzawa’s saddle-point theorem of concave programming. Allowing for non-ordered preferences and indivisible commodities, we (i) prove that any competitive equilibrium allocation maximizes the moneymetric sum, and thereby furnishes a welfare index conceptually on par with Pareto optimality for price-supportable allocations; and (ii) connect the results to Radner’s local welfare measure and the behavioral welfare proposals of Bernheim-Rangel. (100 words)
The Engines of Distinction: Discourse for Main Course in Restaurant Reviews

Through a study of a set of restaurant reviews, this paper examines forms of knowledge constructed within such reviews and considers their potential effects. It examines 200 restaurant reviews published by New Zealand magazine Cuisine over a five year period, 2003-2007. We find that the reviews narrowly focus on food, wine and ambience over other categories such as service, chefs, cost/value, and owner/operator. We note that through such focus and the language used, the reviews demonstrate an extreme level of exclusion; ignoring a vast field of possible criteria for judging an establishment and experience. Furthermore, through focusing on areas that both allows and creates specialist knowledge and mutual elevation (i.e. food, wine and chef/owner worship) we argue that restaurant reviews are engaging in an escalating discourse of class distinction. Potential effects of this discourse noted include the identification that the celebration of distinction and exclusion perpetuated in the restaurant reviews analysed here stands in contrast to understandings of hospitality as inclusive practice. We suggest, and note concern that, in the attempt to create new levels of refinement and distinction, the core idea of hospitality is becoming lost.
Genetic response to selection on reindeer calf weights

Selection response was investigated after 11 years of selection in the herding district of Ruvhten Sijte in Sweden (63°N,12°E) by comparing the weights of calves owned by herders applying selection with the weights of calves owned by herders not applying selection. Three owner groups in Ruvhten Sijte have selected calves at the autumn slaughter every year since 1986 by retaining heavy calves. They own approximately 45% of the reindeer in Ruvhten Sijte. The other owners do not select on recorded weights, and all animals mix during the mating season. The recorded data on calf weights (1986 to 1997) consisted of 12 484 observations, with mean selection differentials of 2.9 kg and 4.6 kg for female and male calves, respectively (phenotypic standard deviation equal to 4.4 kg). The female generation interval was 6.4 years. In 1996 and 1997, autumn live weights of calves owned by herders applying selection (n = 971) were compared with the weights of calves owned by herders not applying selection (n = 1125). The observed difference was 0.67 kg (total mean = 42.6 kg), of which 0.32 kg was due to differences in dam age structure between the two types of herds, therefore the estimated difference in selection response was 0.35 kg. The realized heritability was 0.2. The potential response that would have been realized if the selected part of the herd had been isolated from gene flow was predicted to be 2.0 kg. In conclusion, the introduction of a selection programme applied by all owners in a herding district would result in an increase in calf weights of approximately 2 kg after two generations of selection.
Evaluation of biochemical parameters for assessment of fracture healing in dogs

Biochemical parameters like serum calcium, inorganic phosphorus, C-reactive protein and alkaline phosphatase were evaluated during fracture healing in 6 dogs with distal femoral diaphyseal fractures, which were stabilized with String of pearls (SOP) locking plates. Statistical analysis revealed a highly significant difference (P<0.01) in serum calcium, serum alkaline phosphatase and C-reactive protein values in different stages of postoperative intervals. There was no significant variation in serum phosphorus level post-operatively and the values were within the normal range
Ionized Gas Kinematics around an Ultra-luminous X-Ray Source in NGC 5252: Additional Evidence for an Off-nuclear AGN

The Seyfert 2 galaxy NGC 5252 contains a recently identified ultra-luminous X-ray (ULX) source that has been suggested to be a possible candidate off-nuclear low-mass active galactic nucleus. We present follow-up optical integral-field unit observations obtained using Gemini Multi-Object Spectrographs on the Gemini-North telescope. In addition to confirming that the ionized gas in the vicinity of the ULX is kinematically associated with NGC 5252, the new observations reveal ordered motions consistent with rotation around the ULX. The close coincidence of the excitation source of the line-emitting gas with the position of the ULX further suggests that ULX itself is directly responsible for the ionization of the gas. The spatially resolved measurements of [N ii] λ6584/Hα surrounding the ULX indicate a low gas-phase metallicity, consistent with those of other known low-mass active galaxies but not that of its more massive host galaxy. These findings strengthen the proposition that the ULX is not a background source but rather that it is the nucleus of a small, low-mass galaxy accreted by NGC 5252.
Stimulation Of Α1A-Adrenergic Receptors Has A Different Effect On The Rat Myocardial Inotropy

α1-adrenergic receptors (AR) are found with the help of modern research methods in myocardiocytes, endotheliocytes, smooth muscle cells of coronary arteries of human and animals. Based on the results of studies of some scientists, stimulation of myocardial α1-AR has a positive effect, while in the opinion of others negative, according to the third two-phase inotropic effects. Perhaps, multidirectional effects can be obtained not only by different signaling pathways that arise when both individual α1-AP subtypes and different links of the same signal chain are activated. The study was conducted on outbred rats at the age of 20 weeks. To stimulate α1A-adrenoreceptors, the pharmacological drug A-61603 was used in concentrations of 10-10 M. The reaction of the contraction force of isolated myocardial strips in response to the action of the selective agonist was recorded. It was found that low concentrations of the agonist α1A-AP – A-61603 (10, 10 M) cause a decrease, while higher concentrations (10, 10 M) increase the strength of the atrial myocardial strip contractions of 20-week rats. At the same time, A-61603, in all the concentrations studied by us, had only a negative inotropic effect on the contractility of ventricular myocardial strips. This study showed a multidirectional inotropic myocardial response in rats to stimulation of α1A-adrenergic receptors. Probably, α1adrenergic receptors, along with the main regulators β-adrenergic receptors, perform a finer tuning of the heart.
THE BOSS Lyα FOREST SAMPLE FROM SDSS DATA RELEASE 9

We present the BOSS Lyman-α (Lyα) Forest Sample from SDSS Data Release 9, comprising 54,468 quasar spectra with zqso > 2.15 suitable for Lyα forest analysis. This data set probes the intergalactic medium with absorption redshifts 2.0 < zα < 5.7 over an area of 3275 deg2, and encompasses an approximate comoving volume of 20 h−3 Gpc3. With each spectrum, we have included several products designed to aid in Lyα forest analysis: improved sky masks that flag pixels where data may be unreliable, corrections for known biases in the pipeline estimated noise, masks for the cores of damped Lyα systems and corrections for their wings, and estimates of the unabsorbed continua so that the observed flux can be converted to a fractional transmission. The continua are derived using a principal component fit to the quasar spectrum redward of rest-frame Lyα (λ > 1216 Å), extrapolated into the forest region and normalized by a linear function to fit the expected evolution of the Lyα forest mean flux. The estimated continuum errors are ≲ 5% rms. We also discuss possible systematics arising from uncertain spectrophotometry and artifacts in the flux calibration; global corrections for the latter are provided. Our sample provides a convenient starting point for users to analyze clustering in BOSS Lyα forest data, and it provides a fiducial data set that can be used to compare results from different analyses of baryon acoustic oscillations in the Lyα forest. The full data set is available from the SDSS-III DR9 Web site.
A porous crystal plasticity constitutive model for ductile deformation and failure in porous single crystals

This work presents a porous crystal plasticity model which incorporates the necessary mechanisms of deformation and failure in single crystalline porous materials. Such models can play a significant role in better understanding the behaviour of inherently porous materials which could be an artefact of manufacturing process viz. 3D metal printing. The presented model is an extension of the conventional crystal plasticity model. The proposed model includes the effect of mechanics-based quantities, such as stress triaxiality, initial porosity, crystal orientation, void growth and coalescence, on the deformation and failure of a single crystalline material. A detailed parametric assessment of the model has been presented to assess the model behaviour for different material parameters. The model is validated using uniaxial data taken from literature. Lastly, model predictions have been presented to demonstrate the model’s ability in predicting deformation and failure in polycrystalline sheet materials.
Antiquity of cleptoparasitism among bees revealed by morphometric and phylogenetic analysis of a Paleocene fossil nomadine (Hymenoptera: Apidae)

Cleptoparasitism is a way of life involving the theft of resources by one animal from another. This behaviour occurs in many bee tribes but its origin and evolution remain obscure, particularly owing to the relative scarcity of bees in the fossil record. Hitherto, no fossil evidence has been recorded to trace the origin of cleptoparasitim among bees. In the current study, we present the first cleptoparasitic bee fossil, providing analyses of its taxonomic affinities and a complete description. The specimen also happens to be one of the earliest bee fossils, having been discovered in the spongo‐diatomitic volcanic paleolake of Menat (Paleocene) in France. We employed geometric morphometrics of the forewing shape to assess the taxonomic affinities of the fossil with modern apoid tribes. Our dataset included 979 specimens representing 50 tribes and 225 extant species. Based on linear and geometric morphometrics, we demonstrate that the fossil's forewing shape is similar to that of Apidae, and particularly to that of the tribe Epeolini (Nomadinae). The fossil is described as Paleoepeolus micheneri gen.n. , sp.n. and provides the first direct evidence on the antiquity of cleptoparasitism among bees.
The Centre for Research in Applied Economics

This paper attempts to elucidate key themes in feminist economics that are relevant to major concerns in behavioral economics, including gender differences in risk aversion. It makes use of the Institutional Analysis and Design (IAD) framework developed by Elinor Ostrom and her colleagues to organize this discussion. The paper examines how ideas about the structure and influence of mental models relate to a feminist critique of the standard methods used in studies of sex-based differences in behavior. It also argues that the feminist economic concept of ‘individuals-in-relation’ has the potential to guide future empirical and theoretical studies of men’s and women’s economic behavior.
Effect of Preparation Routes on the Crystal Purity and Properties of Nanoparticles

Sol–gel as a chemical solution deposition technique is compatible with functional device fabrication technology. Single-phase bismuth ferrite ( BiFeO 3 ) mutiferroic with its multi-functionality has extensively been studied for a variety of prospective novel device applications. However, the synthesis of BiFeO 3 is confronted with a challenge to produce pure state without any secondary phase. Scarcity of unified process parameters impede justification of best synthesis techniques. In this work, sol–gel methods with and without auto-combustion reactions were used to synthesize bismuth ferrite ( BiFeO 3 ) nanoparticles. Different techniques UV–Vis–NIR spectroscopy, XRD, EDS, and SEM were used to investigate the effect of preparation routes on the crystal purity and properties of prepared samples. Synthesized nanoparticles were calcined at temperature between 400 and 800 C and an optimal calcination temperature was found to be 600 C. Band-gap was determined by UV–Vis–NIR spectroscopy and found to vary from 1.93 to 2.07 eV. X-ray diffraction (XRD) has confirmed single phase rhombohedral crystal structure with R3c symmetry. Avg crystallite size was found to be higher (40–68 nm) in auto-combustion reaction compared to that of 23–42 nm obtained in sol–gel method without auto-combustion reaction. The band-gap energy was found to reduce with decreasing crystallite size (above the critical size of 10 nm) following Brus’s effective mass model. Induced strain was found to exhibit an inverse relation with crystallite size and displayed substantial reduction in auto-combustion reaction route. The microstructural features were investigated by field emission scanning electronic microscopy and avg particle size was shown to vary from 107 to 197 nm depending on adopted synthesis route. A low reaction temperature (70C–80 C) without auto-combustion and calcination temperature at 600◦ C were found to be optimal conditions for the preparation of low impurity un-doped bismuth ferrite nanaoparticles.
Commercial Ostrich Farming in Botswana: A Case Study of Dibete Ostrich Multiplication Unit

Commercial ostrich population in Botswana has declined by about 74.36% from 7800 in 1996 to 2000 currently, indicating that the industry is performing poorly. A study was conducted to ascertain challenges faced by Dibete Ostrich Multiplication Unit (DOMU), a government owned and operated farm. Data were collected through oral interviews of DOMU staff, direct observation and by examining secondary sources of data such as monthly and annual reports from May to July 2011. The challenges faced by DOMU included inter alia high feed costs, poor quality feeds, inadequate extension service, prolonged closure of the ostrich abattoir and high bird mortality. It, however, appears that the prolonged closure of the abattoir is the main contributor to poor performance of the industry. The challenges in this study pointed to the poor performance of DOMU and the ostrich industry in its entirety.
Gap formation in a self-gravitating disk and the associated migration of the embedded giant planet

We present the results of our recent study on the interactions between a giant planet and a self-gravitating gas disk. We investigate how the disk's self-gravity affects the gap formation process and the migration of the giant planet. Two series of 1-D and 2-D hydrodynamic simulations are performed. We select several surface densities and focus on the gravitationally stable region. To obtain more reliable gravity torques exerted on the planet, a refined treatment of the disk's gravity is adopted in the vicinity of the planet. Our results indicate that the net effect of the disk's self-gravity on the gap formation process depends on the surface density of the disk. We notice that there are two critical values, ΣI and ΣII. When the surface density of the disk is lower than the first one, Σ0 < ΣI, the effect of self-gravity suppresses the formation of a gap. When Σ0 > ΣI, the self-gravity of the gas tends to benefit the gap formation process and enlarges the width/depth of the gap. According to our 1-D and 2-D simulations, we estimate the first critical surface density to be ΣI ≈ 0.8 MMSN. This effect increases until the surface density reaches the second critical value ΣII. When Σ0 > ΣII, the gravitational turbulence in the disk becomes dominant and the gap formation process is suppressed again. Our 2-D simulations show that this critical surface density is around 3.5 MMSN. We also study the associated orbital evolution of a giant planet. Under the effect of the disk's self-gravity, the migration rate of the giant planet increases when the disk is dominated by gravitational turbulence. We show that the migration timescale correlates with the effective viscosity and can be up to 104 yr.
Macroeconomic Variables, Government Effectiveness and Sovereign Credit Rating: A Case of Egypt

Sovereign credit rating reflects the country ability to meet its financial obligations (at present and in future) on its maturities, therefore, it is an important indicator that concerns international financial institutions and foreign investors who are interested in foreign direct investment in order to know the minimum expectation of risks that can be faced in specific country. This paper aims to i) examine the effect of macroeconomic variables on the Egyptian sovereign credit rating (SCR) and ii) also investigate the impact of investment environment (measured by government effectiveness) on the SCR using the dynamic ordinary least squares (DOLS) method over the period from 1990 to 2014. The results indicate that GDP growth, inflation, fiscal balance, reserves, current account balance, public domestic debt, and the government effectiveness have a significant impact on the sovereign credit rating in Egypt. This study has important implications for investors and policymakers.
Prevalence of obesity and dietary habits of university students: a cross-sectional study

The objectives of this study was to assess the prevalence of overweight and obesity in a sample of students from the Patuakhali Science and Technology University, Bangladesh and examine their usual eating habits. A cross-sectional survey of 260 students (65.38% male and 34.62% female) aged 20.81 ± 1.63 were chosen randomly from the Patuakhali Science and Technology University campus during May to July 2019. Students were asked to fill out a self-reported questionnaire that included questions on their eating, drinking and smoking habits. Also, their weight, height and body mass index were measured. Body mass index (BMI) was used to assess students' weight status. Statistical analyses were performed using the SPSS software (version 23.0). Results shows that, majority of the students (67.3%) were of normal weight. Based on BMI classification, the prevalence of overweight was more common among the male students compared to females (23.5% vs. 10%). In contrast, prevalence of obesity was more common among female students (3.3% vs. 2.9%). A significant difference in BMI was observed between male and female students (p <0.01). The majority of the students (70.4%) reported that they took meals regularly. In terms of breakfast intake, less than half of the students (44.6%) reported that they took their breakfast daily. There was a significant gender difference in the frequency of snacks intake apart from regular meal (p <0.05). Female students were more prone to snacks consumption compared with male students. The unhealthy eating habits of the students was indicated by the fact that near about half of the students (46%) reported eating fried food daily or three to four times per week. Soft drinks consumption among the students were significantly associated with gender (p <0.05). The present results suggest the necessity of nutrition and health promotion programs for university students, especially programs emphasizing weight management. Asian J. Med. Biol. Res. June 2019, 5(3): 180-185
BUDGET DEFICIT NEWS AND INTEREST RATES

This paper aims to review theoretical arguments and constitute a framework to view the state, the economy, and interest groups within the concept of collective action. This study reviews macro-level explanations for institutions and collective action -namely perspectives towards political institutions (the state), state-society relations, etc. Micro level explanations of institutions and collective actions - namely theories explaining the rationale of individuals for participation in collective action is excluded from the content of this article for the reason of space. There is a wide literature of relevance to this study since political and social theories and/or models, primarily or secondarily, try to determine factors that influence the ability of different groups to organise in defence of their common economic and political interests. Therefore, I will examine the various existing theories, outline their common themes and assess their merits in explaining the patterns of collective behaviour of the state, businessmen, and labour