Miracle-dz/UniFAR-FTUs huggingface dataset:
Turkish Listed Manufacturing Companies’ Audit Structure and Its Effect on Earnings Management

Using a sample of 1,333 firm year observations during 2005-2013, this research focuses on Turkish listed manufacturing companies’ audit structures’ effect on their earnings management via accruals and business activities. Audit structure was divided into the internal audit function and audit committee. Provision of the internal audit (a department, parent company or both) and audit committee characteristics (size, independence and meeting frequency) are the independent variables of this research and the earnings management is the dependent variable which was calculated as a magnitude for discretionary accruals and manipulation of business activities with Kothari, Leone and Wasley (2005) and Roychowdhury (2006) respectively. <br><br>The results revealed that manipulating the business activities are correlated with neither the internal audit nor the audit committee. Also, internal audit solely provided by the parent company has no effect on the earnings management via discretionary accruals but internal audit department and the department supported by the parent company’s internal audit decrease the earnings management via accruals. On the other hand, I didn’t find any statistical significance with the audit committee characteristics and discretionary accruals. Although it was not the main focus of this research, the results show that female Turkish auditors are more risk-averse than their male counterparts.
Experimental proof-of-concept of optical spatial modulation OFDM using micro LEDs

This paper investigates experimentally the performance of optical spatial modulation (OSM) with orthogonal frequency division multiplexing (OFDM) in a multiple-input and multiple-output (MIMO) based visible light communication (VLC) system. Gallium nitride based micro light emitting diodes (μLEDs) are considered as a transmitter unit. A two transmitter and two optical receiver based MIMO setup is used. The performance of OSM-OFDM system is experimentally analysed by varying the semi-angle at half power, θ½ of the μLEDs. The optical cross-talk in the MIMO channel is quantified and its effect on the achievable data rate and bit error rate (BER) performance is analysed. The experimental results show that OSM-OFDM achieves higher data rates than single-input and single-output (SISO)-OFDM for all the ranges of θ½ of the μLEDs under study. However, the BER performance of OSM-OFDM is worse than in the case of SISO-OFDM. The maximum achievable data rate in OSM-OFDM is 1.34 Gb/s and 1.17 Gb/s in SISO-OFDM for θ½ of 2.27° at a link distance of 1 m using adaptive data loading. The experimental results also show that due to the strongly correlated channels, the system performance is highly dependent on the θ½ of the μLEDs.
Stock Market Liquidity and Trading Activity: Is China Different?

Abstract We study market-wide liquidity and trading activity in China. Trading activity increases in up markets more than in down markets, which is consistent with the disposition effect and the large number of unsophisticated retail investors in China. Whereas, on average, liquidity and trading activity are lower around holidays, more recently, trading activity has been significantly lower before holidays and higher afterward. Aggregate short selling and margin trading activity boost trading activity, but short selling also increases spreads, indicating lower liquidity. We also document the positive effects of other recent regulatory changes and the increased influence of global factors in China.
Asset Price Bubbles and Systemic Risk

We analyze the relationship between asset price bubbles and systemic risk, using bank-level data covering almost 30 years. Banks’ systemic risk already rises during a bubble’s buildup and even more so during its bust. The increase in risk strongly differs across banks and by bubble. It depends on bank characteristics (especially bank size) and bubble characteristics and can become very large: in a median real estate bust, systemic risk increases by almost 70% of the median for banks with unfavorable characteristics. These results emphasize the importance of bank-level factors in the buildup of financial fragility during bubble episodes. Authors have furnished an Internet Appendix, which is available on the Oxford University Press Web site next to the link to the final published paper online.
Actions of essential oils on the central nervous system: An updated review.

The administration of essential oils or their constituents in aromatherapy, complementary medicine, and folk medicine has been known for a long time, and its relevance is steadily growing. In the last few years, many scientific studies were conducted to investigate the effect and the mechanisms of action of these compounds on the central nervous system. The aim of this article is to summarize the literature on this topic published in the period 2008–2010, upgrading a comprehensive review. The major actions discussed are pain, anxiety, learning, memory, attention, arousal, relaxation, sedation and sleep. Furthermore, the effects on mood, behaviour and perception as well as the application of essential oils in the treatment of epilepsy, stress, dementia and Alzheimer's disease are discussed. Copyright © 2011 John Wiley & Sons, Ltd.
Report prepared for DIME RAL.1 WP 1.2 Organisational Innovation: Concepts, definitions and measures: Deliverable D1.2.3 Organisational Innovation: Survey of the literature and empirical evidence

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Food safety from consumer perspective: consumer confidence in food safety

Consumer perception is one of the aspects from which food safety can be considered. This view of food safety, named in the literature as subjective safety, does not necessarily correspond to objective food safety and is also considered as not being easily influenced by education of consumers. Having that in mind, the first goal of this chapter is to examine different approaches to food safety and the results of previous research dealing with consumer perspective of food safety. Besides giving broad literature review of the topic, the goal of this chapter is to implement Consumer confidence in food safety scale in Serbian consumer research. The validity, reliability, and one-dimensionality of this scale, which consists of optimism and pessimism (two dimensions of confidence), are tested and determinants of different rating on it are examined. The research from 2016 includes 300 participants in the main survey. Finally, starting from profiling consumers with different levels of general confidence in food safety, managerial recommendations are provided.
Crowdsourced Earnings Forecasts: Implications for Analyst Forecast Timing and Market Efficiency

We investigate how the arrival of Estimize, a provider of crowdsourced earnings forecasts, impacts IBES analysts’ forecast timeliness and facilitates market efficiency. We find that IBES analysts become more responsive to earnings announcements and start issuing their quarterly forecasts earlier when faced with competition from Estimize. The Estimize effect is strongest when Estimize quarterly forecasts pose a direct competitive threat to IBES — when Estimize forecasts are present within 3 days of earnings announcements (i.e., are issued early). Specifically, IBES analysts become more responsive to earnings announcements post Estimize, and issue more than 9% of their one-quarter-ahead forecasts earlier in the quarter when early Estimize coverage is present in the prior quarter. We also document that this increased responsiveness of IBES analysts facilitates market efficiency as it results in greater immediate market reaction to earnings surprises and mostly eliminates the post-earnings-announcement drift.
[Hepatic metastasis of colorectal cancer--current therapeutic possibilities].

UNLABELLED In this article we presented the therapeutical modalities available nowadays for the treatment of patients with colorectal liver metastases (CRLM), based on a wide search in the literature. To date, due to the developments in liver surgery, anesteziology and intensive care therapy, chemotherapy, interventional radiology and radiationtherapy, the treatment of CRLM is multimodal. These advances led to a changing of the definition of the resectability, in present, resectability being defined by the quality and volume of the functional liver remnant after hepatectomy. In the last years, the timing of liver resection was recconsidered, hepatectomy being suitable (especially in patients with multiple CRLM) after neoadjuvant chemotherapy, and in patients with synchronous CRLM, resection of the primary tumor and liver metastases is reccomended to be performed simultaneously whenever this approach is safe and allows a complete resection of the tumoral tissue. Presence of the extrahepatic colorectal metastases do not represent a contraindication to liver resection, as long as complete removal of the metastases is possible. Conversion to resectability was possible for about 30% of the patients with initially unresectable CRLM, using several therapeutical strategies, giving the chance of a long-term survival to these patients. Liver re-resection is the treatment of choice for patients with recurrent liver metastases, survival rates being similar to those achieved after the first liver resection. Hyperthermic ablation is recommended in patients whose CRLM could not be resected, but the results seem to be inferior to those achieved by liver resection. CONCLUSIONS In present, the treatment of CRLM is multimodal, involving the surgeon, oncologist, radiotherapist and radiologist. Taking into account the great variability of the patients and the multiple therapeutical possibilities, the treatment should be taylored to each patient.
MONPA: Multi-objective Named-entity and Part-of-speech Annotator for Chinese using Recurrent Neural Network

Part-of-speech (POS) tagging and named entity recognition (NER) are crucial steps in natural language processing. In addition, the difficulty of word segmentation places additional burden on those who intend to deal with languages such as Chinese, and pipelined systems often suffer from error propagation. This work proposes an end-to-end model using character-based recurrent neural network (RNN) to jointly accomplish segmentation, POS tagging and NER of a Chinese sentence. Experiments on previous word segmentation and NER datasets show that a single model with the proposed architecture is comparable to those trained specifically for each task, and outperforms freely-available softwares. Moreover, we provide a web-based interface for the public to easily access this resource.
Monitoring Implementation: Japan and the WTO Agreement on Government Procurement

Although WTO agreements contain a variety of provisions to encourage compliance by signatories, little attention is given to the incentives created by the mechanisms other than dispute settlement. The WTO's Agreement on Government procurement contains a number of such mechanisms, including detailed reporting requirements. This chapter examines the performance of the compliance mechanisms of the Uruguay Round's Agreement on Government Procurement (GPA) during the Japanese economic slump of the 1990s. Using hitherto unanalysed data, it is shown that the share of Japanese government procurement contracts above GPA-specified thresholds fell during the years 1997 to 1999. Furthermore, the proportion of total contracts awarded to foreigners in 1998 and 1999 was lower than in 1990 and 1991. In the absence of these changes, the value of contracts awarded to foreign firms would have been approximately 25 percent higher in 1998 and 1999. These findings suggest that the current set of extensive compliance mechanisms in the GPA have failed to prevent reductions in foreign penetration to Japan's state procurement markets at a time when Japanese policymakers were under substantial pressure to bolster domestic economic performance.
Lipidomics Reveals Associations of Phospholipids With Obesity and Insulin Resistance in Young Adults.

CONTEXT Obesity and related diseases have become a global public health burden. Identifying biomarkers will lead to a better understanding of the underlying mechanisms associated with obesity and the pathways leading to insulin resistance (IR) and diabetes. OBJECTIVE This study aimed to identify the lipidomic biomarkers associated with obesity and IR using plasma samples from a population-based cohort of young adults. DESIGN AND SETTING The Western Australian Pregnancy Cohort (Raine) study enrolled 2900 pregnant women from 1989 to 1991. The 20-year follow-up was conducted between March 2010 and April 2012. Participants and Samples: Plasma samples from 1176 subjects aged 20 years were analyzed using mass spectrometry-based metabolomics. MAIN OUTCOME MEASURES Associations of analytes with markers of obesity and IR including body mass index, waist circumference, homeostasis model assessment (HOMA-IR), and insulin were examined. Analyses were stratified by body mass index and adjusted for lifestyle and other factors. RESULTS Waist circumference was positively associated with seven sphingomyelins and five diacylphosphatidylcholines and negatively associated with two lysophosphatidylcholines. HOMA-IR was negatively associated with two diacylphosphatidylcholines and positively with one lysophosphatidylcholine and one diacylphosphatidylcholine. No significant association was found in the obese/overweight group of the HOMA-IR model. In the normal-weight group, one lysophosphatidylcholine was increased. CONCLUSION A possible discriminative effect of sphingomyelins, particularly those with two double bonds, and lysophosphatidylcholines was identified between subjects with normal weight and obesity independent of low-density lipoprotein cholesterol and high-density lipoprotein cholesterol concentrations. Our results suggest weight status-dependent mechanisms for the development of IR with lysophosphatidylcholine C14:0 as a key metabolite in nonobese IR.
[Evaluation of coronary artery diameter in normal children by echocardiography and its clinical significance].

OBJECTIVE To obtain normal range of coronary artery diameter with body surface area (BSA) dynamic changes in normal children at different age. METHOD The left main coronary artery (LCA), left anterior descending artery (LAD), left circumflex artery (LCX) and the right coronary artery (RCA) diameter were measured in 400 normal subjects from Chinese population aged 0 d to 18 years [(6.43 ± 4.45) years], using HP Sonos 5500 color Doppler ultrasonic system, according to the standard method of measuring the coronary artery diameter. RESULT (1) The diameters of LCA, LAD, LCX and RCA in different age groups (0 d-12 months, -3 years, -6 years, -9 years, -12 years, -18 years) had significant differences (F = 61.688, 51.343, 46.375, 50.192, P < 0.01,all groups mean differences had significant differences, there was significant difference between every two groups, P < 0.05), there were no significant differences between male and female subjects (P > 0.05). (2) The correlation analyses showed that the diameter of LCA, LAD, LCX and RCA had significant linear correlations with age, height, weight and BSA (r ranged from 0.71 to 0.85, P < 0.01 ). (3) The regression analyses were respectively performed on the diameters of LCA, LAD, LCX and RCA with BSA to establish seven regression models. The coefficients were compared for each model, the best model was chosen to create a Z score calculator, tracing out the Z value curve, through clinical practice,we chose Z score within ± 2 as the coronary artery diameter's normal range for Chinese children. CONCLUSION Coronary artery diameter's Z score curve is effective and reliable, it provide objective basis for clinicians and sonographers to accurately and quickly diagnose the anomalies in diameter of coronary artery.
The Influence of Electronic Word-of-Mouth on Consumers’ Purchase Intentions in Iranian Telecommunication Industry

Electronic word of mouth (eWOM) is an emerging marketing experience for consumers which impact their assessment of different existing brands and products such as mobile brands through online communication channels. The World Wide Web is a wonderful trend of the millennium that the essential trend in communication has designed. Communication is an essential function of the internet that is not seen in other media. The World Wide Web provides probability to make details for people such as the publishing market, the capability to return details through phone, guides, and publications make studying possibilities, as well as self-learning. Films and TV provide enjoyment, and all these things are done at the same time. This study aims to explain the effect of electronic word of mouth (eWOM) on consumers purchase intentions in Iran telecommunication industry. However, the main features are having reviews and the capability to communicate, which personalizes the communication process. This study has been inspired by the need to understand how eWOM influences consumers’ purchase intentions with regards to the Iranian perspective.
Are oral contraceptive use and pregnancy complications risk factors for atopic disorders among offspring?

In utero programming of atopic manifestations has been suggested. We investigated the association between oral contraceptive (OC) use before, and complications during pregnancy (CDP) and asthma, along with other atopic manifestations. The study is based on neonates from Kingston and St Andrew, a geographic subcohort from the Jamaican Perinatal Morbidity, Mortality Survey conducted in 1986–1987. Information on OC use and CDP was extracted from maternal interviews and medical records. In a follow up in 1997–1998, via interviews with mothers, trained nurses collected information on asthma/wheezing, coughing, eczema, and hay fever. Data, specific to this paper, from birth and 11–12 yr of age was available for a total of 1040 of the 1720 members of the geographic subcohort. Using logistic regression, controlling for confounders, we estimated adjusted odds ratio (aOR) and corresponding 95% confidence intervals (CI). For asthma or wheezing, and coughing, aOR for OC use were 1.81 (95% CI: 1.25–2.61), and 2.72 (95% CI: 1.41–5.24), respectively. CDP was only shown to be a significant risk factor for hay fever. Additionally, a higher number of older siblings were protective for hay fever. The results suggest that asthma in childhood may be programmed in utero.
Sequential ordering problems for crane scheduling in port terminals

The Sequential Ordering Problem (SOP) is a version of the Asymmetric Travelling Salesman Problem (ATSP) where precedence constraints on vertices are imposed. A tour is feasible if these constraints are respected, and the objective is to find a feasible solution with minimum cost. The SOP models many real world applications, mainly in the fields of transportation and production planning. In particular, it can be used to optimise quay crane assignments. In this paper, we experimentally evaluate the contributions of the basic ingredients of the state-of-the-art algorithm for the SOPs: Local Searches (LSs), ant colony and heuristic manipulation.
The Criteria of Residential Satisfaction in Gated Community: Medan City

Investigation on residential satisfaction can be conducted to answer the question on how to plan a housing area which can be accepted by the middle income society. The main objective of this research is to identify the criteria of residential satisfaction and determine the expected housing criteria required in the overall planning of a housing area. The research conducted using cross-sectional survey method, field investigation and picture. It is discovered that housing location, housing design and public facilities are physical satisfaction criteria and security, social interaction and housing tenure are non physical criteria. 2398-4295 © 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. Keywords: Residential satisfaction; gated community; housing criterion; policy implication
Simplified Feedback Linearization Control of Three-Phase Photovoltaic Inverter With an LCL Filter

The conventional grid-connected photovoltaic (PV) inverter is controlled by a dual-loop control strategy in synchronous reference frame, and the controllers are designed for steady-state operating point based on the small signal model by neglecting the high-order and coupling terms. However, in an LCL filter, the coupling terms are complicated due to the dq transformation which will affect the dynamic performance. In this paper, an innovative simplified feedback linearization (SFL) control strategy is proposed for the PV inverter with the LCL filter, which offers satisfactory performance, particularly, in decoupling the control system, improving the dynamic performance, and enhancing the adaptability. Furthermore, the SFL controllers are simpler than the high-order tracking controllers used in conventional feedback linearization control. The detailed simplification process and accurate transfer functions for SFL control strategy have been presented, and the performance comparisons between the proposed SFL control strategy and the classical dual-loop method are carried out to show the characteristics of the proposed control algorithm. Finally, a laboratory prototype of a 150-kW PV inverter with the LCL filter has been implemented to test the feasibility and effectiveness of the proposed strategy. The proposed SFL control strategy can also be applied to a higher order system or other power converters.
Consequences, opportunities, and Arrovian theorems with consequentialist domains

We examine the possibility of Arrovian social choice when alternatives are pairs of outcomes and opportunity sets from which they are chosen. Consequentialism is a choice attitude towards outcomes and opportunities and prioritizes outcomes rather than opportunities for choice. We first provide a sufficient condition for a restricted domain on which Arrow’s impossibility theorem holds. Then it is shown that a domain such that all individuals are the same type of consequentialist satisfies the proposed domain condition. On the other hand, if there exist different types of consequentialist in society, it is possible to construct an extended social welfare function (ESWF) which satisfies weak Pareto, independence of irrelevant alternatives and nondictatorship. However, if we additionally impose Pareto indifference, anonymity or neutrality on an ESWF, then Arrow’s impossibility theorem holds even if there simultaneously exist different types of consequentialist in society. This statement amends a theorem in Suzumura and Xu (2004).