Miracle-dz/UniFAR-FTUs huggingface dataset:
Studying the moderating effect of the corporate governance on the relationship between accounting conservatism and earnings management on the Stock Exchange

The purpose of corporate governance is to increase confidence of corporate activities and management policies in line with the interests of shareholders in particular and all stakeholders, in general. Therefore, it is expected that corporate governance mechanisms are able to control opportunistic behavior of managers in order to maximize their wealth and prevent damage to the shareholders. In this regard, shareholders consider conservatism and corporate governance as monitoring tools that restrict earnings management. The aim of this study is to investigate the impact of corporate governance mechanisms on the relation between conservatism and earnings management in Tehran Stock Exchange. Test hypotheses have been carried out using multiple regression analysis and estimated generalized least squares method (EGLS), with panel data for the period of 1387 to 1393, based on data gathered from 150 participants. The results showed that as concluded by Watts (2003), conservatism through real-time detection of losses and delay in recognizing economic benefits, reduce management opportunities based on the accrual-based earnings. Furthermore, corporate governance variables according to their supervisory role, increase conservatism and reduce the firm's earnings manipulation.
ISIS: a new N-body cosmological code with scalar fields based on RAMSES

Several extensions of the standard cosmological model include scalar fields as new degrees of freedom in the underlying gravitational theory. A particular class of these scalar field theories include screening mechanisms intended to hide the scalar field below observational limits in the solar system, but not on galactic scales, where data still gives the freedom to find possible signatures of their presence. To make predictions to compare with observations coming from galactic and clusters scales (i.e. in the non-linear regime of cosmological evolution), cosmological N-body simulations are needed, for which codes that can solve for the scalar field must be developed. We present a new implementation of scalar-tensor theories of gravity that include screening mechanisms. The code is based on the already existing code RAMSES, to which we have added a non-linear multigrid solver that can treat a large class of scalar tensor theories of modified gravity. We present details of the implementation and the tests that we made to the code. As application of the new code, we studied the influence that two particular modified gravity theories, the symmetron and f (R) gravity, have on the shape of cluster sized dark matter haloes and found consistent results with previous estimations made with a static analysis.
Social Cohesion, Religious Beliefs, and the Effect of Protestantism on Suicide

Abstract In an economic theory of suicide, we model social cohesion of the religious community and religious beliefs about afterlife as two mechanisms by which Protestantism increases suicide propensity. We build a unique microregional data set of 452 Prussian counties for 1816 to 1821 and 1869 to 1871, when religiousness was still pervasive. Exploiting the concentric dispersion of Protestantism around Wittenberg, our instrumental variable model finds that Protestantism had a substantial positive effect on suicide. Results are corroborated in first-difference models. Tests relating to the two mechanisms based on historical church attendance data and modern suicide data suggest that the sociological channel plays the more important role.
Relationship between physical activity level and demographic characteristics , eating habits and sedentary behaviors of Turkish school children aged 11 , 13 and 15 years

Ethem Erginöz, Müjgan Alikaflifo¤lu*, Oya Ercan*, Ömer Uysal**, Bar›fl Ekici*, A. Deniz Kaymak***, Gülflah Oktay*, K. ‹lker Yücel*, Süheyla Ocak* Istanbul University Cerrahpafla Medical Faculty, Department of Public Health, ‹stanbul, Turkey * Istanbul University Cerrahpafla Medical Faculty, Department of Pediatrics, ‹stanbul, Turkey **Bezm-i Âlem Vak›f University Medical Faculty, Department of Medical Statistics Medical Informatics, ‹stanbul, Turkey ***Bo¤aziçi University Education Faculty, ‹stanbul, Turkey
title : Regulation of bithorax complex of Drosophila melanogaster

Homeotic or homeobo~ (Hox) genes determine Anterior-Posterior (A-P) body axis in all bilaterians and exist as a cluster in the genome. In Drosophila melanogaster, Hox genes exist in two clusters the Antennapedia complex (ANT -C) and the bithorax complex (BX-C). The BX-C genes are regulated in a colinear manner, i.e., they are expressed in the same order during embryonic development along the A-P body axis as they are arranged in the chromosome (Lewis, 1978). This strict pattern of expression is established by the concomitant action of the complex set of cisregulatory elements. The organization and function of the BX-C has been elucidated by both genetic and molecular techniques. The bithorax complex (BX-C) controls the identity of each of the segments that contributes to the posterior two-thirds of the fly. It does this by regulating the expression of the three homeotic genes: Ultrabithorax (Ubx), abdominal A (abd-A) and Abdominal B (Abd-B) (Duncan, 1987). For over ninety years, scientists have been trying to unlock the complexities of the ~300Kb cisregulatory region of the bithorax locus that sets up and maintains the regulatory patterns of these homeotic genes.
Exploring Social Capital in an Urban Context

Urban conditions in the cities of the developing world are deteriorating and the gaze of international development has increasingly fallen upon the local context. In the context of decentralisation policies and weak local states, urban policy makers and academics have begun searching for remedies at the local level, including new frameworks for understanding the social resources available to assist in local level development. Social capital has become one of the conceptual frameworks and explanatory tools taken up to factor in the role of social and institutional relationships at the urban scale. While general development debates are fairly advanced in terms of the role of social relationships in governance, the literature falls short at the urban scale. This paper reviews some of the challenges of investigating social capital in the context of a complex urban environment, where the relationships and patterns of state-society engagement, increasingly described in development discourse as social capital, are often disparate and difficult to pin down.
Ensemble simulations of explosive cyclogenesis at ranges of 2-5 days

Ensemble simulations of explosive cyclogenesis are examined in a lengthy run of a global general circulation model with the perfect ensemble context. Attention is focused on the day when the deepest low appeared. An ensemble of 31 members is obtained by integrating 30 additional runs starting from slightly perturbed initial conditions. The perturbations are randomly selected to represent equal approximations to the truth, given typical analysis differences between major centers. Ensembles are generated starting two, three, four, and five days prior to maximum depth. Two lows are contrasted, the deepest low near Kamchatka and a marginally explosive low over the central Pacific. The early development of both systems was suppressed by their presence in the confluent entrance region of the Pacific winter jet. An intense low near Kamchatka eventually developed in each member of the ensemble at all projections, but the details of development varied from member to member and were related to the involvement of a surface perturbation coming up into the system from low latitudes. In contrast, cyclogenesis over the central Pacific occurred in some members of the ensemble but not at all in others. The difference in behavior of the two systems is reflected in a localized enhancement of the error growth of the planetary and synoptic scales for the central Pacific low and is related to the smaller horizontal scale of the central Pacific low. Probabilistic estimates of precipitation quantity and surface wind speeds produced by the ensemble showed moderate skill at day 5 with respect to climatology, mainly away from the regions of most vigorous synoptic activity, when verified against individual ensemble members. Skill would be reduced if the ensemble mean proved to be more seriously in error as is the case for a forecast verified against observations.
Line-of-Sight and Pilot Contamination Effects on Correlated Multi-Cell Massive MIMO Systems

This work considers the uplink (UL) of a multi- cell massive MIMO system with L cells, having each $K$ mono-antenna users communicating with an &#x1D4A9; &#8722;antennas base station (BS). The channel model involves Rician fading with distinct per- user Rician factors and channel correlation matrices and takes into account pilot contamination and imperfect CSI. The objective is to evaluate the performances of such systems with different single-cell and multi-cell detection methods. In the former, we investigate MRC and single-cell MMSE (S-MMSE); as to the latter, we are interested in multi-cell MMSE (M-MMSE) that was recently shown to provide unbounded rates in Rayleigh fading. The analysis is led assuming the infinite &#x1D4A9; limit and yields informative closed- form approximations that are substantiated by a selection of numerical results for finite system dimensions. Accordingly, these expressions are accurate and provide relevant insights into the effects of the different system parameters on the overall performances.
The impact of Digitalization on Business Models: How IT Artefacts, Social Media, and Big Data Force Firms to Innovate Their Business Model

Digital technology has forced entrepreneurs to reconsider their business models (BMs). Although research on entrepreneurial intention and business models is gaining attention, there is still a large knowledge gap on both fields. In this paper, we specifically address the impact of digitalization on business model innovation (BMI). Based on data collected from 338 European small- to medium-sized enterprises (SMEs) actively using IT artefacts, social media, or big data to innovate their business model, we study antecedents of BM experimentation and BM innovation practices, as well as overall business performance. We carried out four in-depth case studies of companies in which BM innovation is related to IT artefacts and more specifically to social media and big data. The findings from the quantitative study show that BMI is related to IT artefacts, social media, and big data. Use of IT artefacts, social media, and big data is mainly driven by strategic and innovation-related internal motives, although external technology turbulence plays a role too. BM innovation driven by IT artefacts, social media, and big data has an impact on performance. Although the case studies show that this is more evident for IT artefacts and big data than for social media.
Personal Web Use in the Workplace: Why Does It Persist in a Context of Strict Security and Monitoring?

Over the last decade, Personal Web Use (PWU) in the workplace has received considerable attention. This study examined factors that both inhibit and encourage PWU behaviors. The context was a municipal government agency in the U.S. with strong policy and electronic restrictions on PWU. Our study builds on extant research by investigating both self-reported PWU (from an online survey of 116 users at the agency) and objective reports from the agency’s electronic monitoring (EM) of PWU. Results of our hypothesis tests indicated that group norms, individual moral norms, and perceived time availability had an effect on PWU while boredom had no effect. Group norms moderated individual moral norms’ effect on PWU. Discrepancies between individuals’ self-reports and the agency’s electronic reports of PWU are explained in terms of differing perceptions of what defines PWU. We describe implications important to both scholars and practitioners.
Isolation, characterization and degradation products of a chitosanase from Paecilomyces sp. CS-Z

An extracellular chitosanase produced by Paecilomyces sp. CS-Z was purified by 9.4-fold with a yield of 48.2%. The molecular mass of the purified chitosanase was estimated to be 29kDa, as determined by SDS-PAGE. The highest chitosanase activity was at pH 6.0-6.5 and 55 . The enzyme was heat ℃ -stable and exhibited the half-life of the activity when incubated at 80 for 60min. Hg ℃ 2+ ions completely inhibited the activity of the enzyme. The enzyme showed high activity for hydrolysis of 85%-95% deacetylated chitosan, but colloidal chitin and carboxymethyl cellulose were not hydrolyzed. The analysis of chitosan hydrolysis by thin-layer chromatography and MS with electrospray ionization revealed the purified enzyme should be endo-type chitosanase, and a mixtures of oligosaccharides with high degrees of polymerization (DP>6) could be produced from chitosan by enzymatic degradation using this chitosanase. Its biochemical characteristics were different from what has been reported in literature. This provided an important basis for the exploitation of a chitosanase.
Social Innovation and Participatory Action Research: A way to research community?

This paper seeks to outline a methodological approach that can be used in order to help understand such movements, and more fundamentally, the role of community in Social Innovation (SI). The article offers an overview of Participative Action Research (PAR), and outlines its strengths and weaknesses in studying community-based social innovation, in this case the Transition movement. PAR is not an ‘off the shelf’ kit, or a ‘conforming of methodological standards’, but rather a series of approaches that ought to inform the research. The paper argues that these approaches, rather than techniques, are essential to get right if the intangible, granular, and incidental-but-fundamental aspects of community are to be grasped by researchers. Given the small-scale nature of community low carbon transitions a granular analysis is preferred to a more surface, superficial overview of such processes. Qualitative research is preferred to quantitative aggregation of initiatives, due to the need to understand the everyday, more phenomenological aspects of community, and the specific tacit relations and subjectivities enacted through their capacity to cut carbon. DOI: https://doi.org/10.31637/epsir.17-1.2
The Gaia-ESO Survey: membership and initial mass function of the γ Velorum cluster

Context. Understanding the properties of young open clusters, such as the Initial Mass Function (IMF), star formation history and dynamic evolution, is crucial to obtain reliable theoretical predictions of the mechanisms involved in the star formation process. Aims. We want to obtain a list, as complete as possible, of confirmed members of the young open cluster γ Velorum, with the aim of deriving general cluster properties such as the IMF. Methods. We used all available spectroscopic membership indicators within the Gaia-ESO public archive together with literature photometry and X-ray data and, for each method, we derived the most complete list of candidate cluster members. Then, we considered photometry, gravity and radial velocities as necessary conditions to select a subsample of candidates whose membership was confirmed by using the lithium and Hα lines and X-rays as youth indicators. Results.We found 242 confirmed and 4 possible cluster members for which we derived masses using very recent stellar evolutionary models. The cluster IMF in the mass range investigated in this study shows a slope of α = 2.6 ± 0.5 for 0.5 < M/M⊙ < 1.3 and α = 1.1 ± 0.4 for 0.16 < M/M⊙ < 0.5 and is consistent with a standard IMF. Conclusions. The similarity of the IMF of the young population around γ2Vel to that in other star forming regions and the field suggests it may have formed through very similar processes.
Cost of treating Insulin-requiring diabetes in children and adolescents

Background: Childhood diabetes care imposes a heavy economic burden on the patient’s family and all those involved in the provision of this care need to be aware of what factors drive cost. Methods: Using an interviewer-administered questionnaire data was obtained from eleven respondents (parents of diabetic children) on their expenditure on items of direct cost such insulin, syringes, cotton wool, methylated spirit, transportation, consultation, and glucometer with the test strips. Data was also obtained on income of the household, ability to cope with payment for medical care and sources of money used for such payment. Results: The estimated mean monthly direct cost of routine diabetes care was ten thousand nine hundred and fifty Naira [(N10,950+4,698); 95% Confidence Interval, CI = 8,674-13,726] with purchase of insulin accounting for 51.1% of this cost. Money spent on purchase of insulin alone represented 43.7% of the average monthly household income. Eighty percent of the parents expressed varying degrees of difficulty coping with payment of direct cost of diabetes care. Conclusion: Insulin-requiring diabetes imposes a heavy economic burden on the family of the patient with cost of purchase of insulin contributing the highest proportion among items of direct cost. DOI: http://dx.doi. org/10.3126/joim.v34i1. 9115 Journal of Institute of Medicine, April, 2012; 34:1 2-8
The Effects of Propranolol on the Rat Magnocellular Neurosecretory System in Experimental Hyperthyroidism Wpływ propranololu na układ neurosekrecyjny wielkokomórkowy szczura w doświadczalnej nadczynności tarczycy

Background. The sympathetic nervous system – especially the adrenergic part, plays a major role in the pathogenesis of hyperthyroidism. Propranolol, a non-selective β receptor antagonist, is commonly used in the treatment of hyperthyroidism. Objectives. To assess the effects of propranolol on the magnocellular neurosecretory system of hyperthyroid rats. Material and Methods. The study used 30 rats, which were assigned to one experimental group (rats with hyperthyroidism receiving propranolol at a dose of 4.0 mg/kg b.w. for seven days) and two control groups: one consisting of healthy rats, the other of hyperthyroid animals. The rats were sacrificed under anesthesia, and the brains and pituitaries were collected. The material was fixed in Bouin’s fluid as modified by Bock. Topographic staining was performed with hematoxylin and eosin, while paraldehyde fuchsine was used to demonstrate Gomori-positive neurosecretory material, using Gomori’s technique.The histoenzymatic reaction for acid phosphatase activity was performed. All the structures of the magnocellular neurosecretory system were assessed, i.e. the supraoptic nucleus (SON), the paraventricular nucleus (PVN), the median eminence (ME) and the neural part of the pituitary. Results. In the hyperthyroid rats receiving propranolol, there was a reduction in the supraoptic and paraventricular nuclei in the perikarya of neurosecretory cells, as well as an increase in the neurosecretion content in the pars nervosa of the pituitary. In the perikarya of neurons there was also an increase in acid phosphatase reaction product, which is an important indicator of disturbances in the cells’ functional activity. Conclusions. The results of the current study indicate that propranolol affects all the chains of the magnocellular neurosecretory system of hyperthyroid rats (Adv Clin Exp Med 2011, 20, 5, 553–558).
Yoshida Fathers Dads Who Do Diapers : Factors Affecting Care of Young Children

Although many fathers today spend more time with children than was the case in the past, physical care of young children remains primarily mothers’ work. Yet some fathers claim that they do work traditionally seen as the “mother’s job” every day. Using subsample data from the male respondent file of the National Survey of Family Growth 2002 (n = 613), this study examines factors associated with married or cohabiting fathers’ daily involvement in physical care of children under age 5 years. Logistic regression results show that daily involvement is more likely if fathers were raised by their biological fathers, received more education, have employed wives or partners, have a young male child, or receive public assistance; it is less likely if they have school-age children. This study suggests that paternal involvement in physical care of young children is shaped by multiple factors including childhood experiences, education, economic conditions, and current family context.
Green Synthesis of Gold and Silver Nanoparticles Using Averrhoa bilimbi Fruit Extract

We report on rapid one-step green synthesis of gold and silver nanoparticles using fruit extract of Averrhoa bilimbi Linn. UV-Vis absorption spectroscopy was used to monitor the quantitative formation of gold and silver nanoparticles. The characteristics of the obtained gold and silver nanoparticles were studied using UV-Vis absorption spectroscopy (UV/Vis), Fourier transform infrared spectroscopy (FTIR), Scanning electron microscopy (SEM), and Energy-dispersive spectroscopy (EDX). UV/Vis spectrum showed Surface Plasmon Resonance (SPR) for both gold and silver nanoparticles at 540 and 420 nm. The EDX spectrum of the solution containing gold and silver nanoparticles confirmed the presence of elemental gold and silver signals. The average diameter of the prepared nanoparticles in solution was about 50–150 nm. Synthesized particles were either hexagonal or rhomboidal in shape. This synthesis approach of gold and silver nanoparticles is cost effective and can be widely used in biological systems. The effect of fruit extract and metal ion concentration was also studied.
Fast Universal Background Model (UBM) Training on GPUs using Compute Unified Device Architecture (CUDA)

116104-7575 IJECS-IJENS © August 2011 IJENS I J E N S  Abstract— Universal Background Modeling (UBM) is an alternative hypothesized modeling that is used extensively in Speaker Verification (SV) systems. Training the background models from large speech data requires a significant amount of memory and computational load. In this paper a parallel implementation of speaker verification system based on Gaussian Mixture Modeling – Universal Background Modeling (GMM – UBM) designed for many-core architecture of NVIDIA’s Graphics Processing Units (GPU) using CUDA single instruction multiple threads (SIMT) model is presented. CUDA implementation of these algorithms is designed in such a way that the speed of computation of the algorithm increases with number of GPU cores. In this experiment 30 times speedup for k-means clustering and 16 times speedup for Expectation Maximization (EM) was achieved for an input of about 350K frames of 16 dimensions and 1024 mixtures on GeForce GTX 570 (NVIDIA Fermi Series) with 480 cores when compared to a single threaded implementation on the traditional CPU.