Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of high quality audit on the association between goodwill and future cash flows

My thesis investigates whether high quality audit can enforce the association between goodwill and future cash flows. This possible association is based on the notion that under high quality audit goodwill is measured more accurately and therefore the association between goodwill and future cash flows is stronger. Audit quality is defined as audit firm size and auditor independence. Big audit firms are considered to have more competence that increases audit quality. Independent auditors are more likely to report the errors found and are therefore of higher quality. The empirical part of this study is conducted as a cross sectional regression analysis with evidence from the US collected from the financial year 2010, and the future cash flows from years 2011-2012. The study contributes to prior literature by replicating previous studies with more recent evidence, and by investigating the impact of audit quality on goodwill accounting. The findings show that there is a positive association between changes in goodwill and one year ahead cash flows. However, no support was found that high quality audit would reinforce this association. Audit quality might be fundamentally high and therefore it might not have an impact on the investigated association. Tiivistelmä Tutkielmani tavoitteena on selvittää, vahvistaako laadukas tilintarkastus liikearvon ja tulevien kassavirtojen välistä yhteyttä. Mahdollinen yhteys perustuu siihen käsitykseen, että laadukas tilintarkastus johtaa täsmällisemmin raportoituun liikearvoon, jolloin yhteys liikearvon ja tulevien kassavirtojen välillä on voimakkaampi. Laadukas tilintarkastus on määritelty tilintarkastajan koolla ja riippumattomuudella. Suurilla tilintarkastusyhteisöillä on enemmän erityisosaamista, joka johtaa korkeampaan laatuun. Riippumattomat tilintarkastajat raportoivat löytämänsä virheet, mikä myös johtaa laadukkaaseen tarkastukseen. Tutkielman empiirinen osa toteutettiin regressioanalyysinä yhdysvaltalaisella aineistolla poikkileikkauksena vuodelta 2010 ja sitä seuraavilla kahden vuoden kassavirroilla. Tutkielman tavoitteena on toistaa aiempi tutkimus tuoreemmalla aineistolla, sekä selvittää laadukkaan tilintarkastuksen vaikutusta liikearvon ja tulevien kassavirtojen väliseen yhteyteen. Tutkimustulokset osoittavat, että valitussa aineistossa liikearvon muutoksen ja sitä seuraavan vuoden kassavirtojen välillä on positiivinen yhteys. Tulokset eivät kuitenkaan osoittaneet laadukkaan tilintarkastuksen vahvistavan tätä yhteyttä. Tilintarkastus saattaa jo lähtökohtaisesti olla niin laadukasta, että sillä ei ole vaikutusta tutkittavaan ilmiöön.
Abenomics: Preliminary Analysis and Outlook

In early 2013, Japan enacted a monetary regime change. The Bank of Japan set a 2 percent inflation target and specified concrete actions to achieve this goal by 2015. In 2013, Shinzo Abe’s government supported this change with fiscal policy and planned structural reforms. Together with the Bank of Japan’s aggressive monetary easing, this policy package is known as “Abenomics. ” We show that Abenomics ended deflation in 2013 and raised long-run inflation expectations. Our estimates suggest that Abenomics also raised 2013 output growth by 0.9 to 1.8 percentage points. Monetary policy alone accounted for up to a percentage point of growth, largely through positive effects on consumption. In both the medium and the long run, Abenomics will likely continue to be stimulative. However, the size of this effect, while highly uncertain, thus far appears likely to fall short of Japan’s large output gap. In part this is because the Bank of Japan’s 2 percent inflation target is not yet fully credible. We conclude by outlining a way to interpret future data releases in light of our results.
Comparative Study of Plasma Parameters in Olive Ridley (Lepidochelys Olivacea) and Hawksbill (Eretmochelys Imbricata) During Nesting

The aim of this study is to investigate the role of plasma level parameters during nesting activity and provide data potentially useful to future studies on the dynamics of reproductive and stress hormones in the most endangered sea turtle species in the world. Plasma parameters in the sea turtles, olive ridley (Lipodochelys oliveacea ) and hawksbill ( Eretmochelys imbricata ) from Masirah Island, Oman, were analyzed relative to nesting stress. To date, no study has been conducted on plasma parameter levels in sea turtles during nesting. Field observations were conducted under ideal temperature conditions. At the time of sampling, there was no significant difference for cloacal, sand, air or water temperature for the two species. Electrolytes (Cl ¯ , Ca ++ , K + , Na + and Mg ++ ), cholesterol, urea, uric acid and osmolarity were measured during nesting. Both species were observed to spend between 1.5 and 2.00 hours on the nesting grounds. Some had successful oviposition and completed all nesting phases, while others with incomplete nesting phases failed to oviposit their eggs. Under both conditions, the turtles of both species had an exhaustive and stressful nesting exercise. Plasma parameter values, both intra-specifically and inter-specifically, were not significantly different for oviposited and non-oviposited turtles. This may indicate that both species have the same physiological adjustment relative to plasma parameters whether or not the turtles oviposited their eggs.
Experimentally Characterizing the Plume of a Divergent Cusped-Field Thruster

Abstract : Divergent cusped-field thrusters are electric propulsion devices characterized by a divergent, dielectric wall channel and a magnetic topology dominated by two magnetic cusps and a magnetic bottle near the anode. Initial testing results suggest that this technology may lend itself to miniaturization while providing improved lifetime performance over miniature Hall thruster designs. This paper presents results of detailed probing of the divergent cusped-field thruster plume using a faraday cup and a retarding potential analyzer to measure the ion current density and energy distributions at varied operating conditions. These results provide a more complete experimental characterization of the plume than was previously available by measuring plume attributes at wider angles with increased spatial resolution. Plume data analyses show regions with the greatest current density contain the most energetically uniform ion populations. However, the retarding potential analyzer results indicate that highly energetic ions are expelled at large angles relative to the thruster axis of symmetry, though the current densities at these angles are much lower. Plume measurements made while varying the cathode operating condition are also presented. The operating conditions of the divergent cusped-field thruster and cathode are found to be strongly coupled, motivating a future study that systematically examines the effect of cathode location and operating condition on the performance of the thruster. The mode transitions that occur while operating the divergent cusped-field thruster are also examined, providing a quantitative comparison between the two.
Chaotic behavior of nonlocal nanobeam resting on a nonlinear viscoelastic foundation subjected to harmonic excitation

هلاقم تاعلاطا هدیکچ لماک یشهوژپ هلاقم :تفایرد 04 نابآ 1396 :شریذپ 23 ید 1396 :تیاس رد هئارا 12 نمهب 1396 ریتونان کی یطخریغ تاشاعترا ،هلاقم نیا رد یم رارق یسررب دروم یطخریغ کیتسلااوکسیو رتسب رب عقاو یلونرب رلیوا یم ضرف . دریگ ونان هک دوش ود یارب یطخریغ کیتسلااوکسیو رتسب . دشاب کیتاتسورتکلا نادیم کی زا ینیمخت دناوت یم هک دراد رارق کینومراه یورین کی ضرعم رد ریت گ رظنرد یگدنوش مرن و یگدنوش تخس یاراد تلاح یم هتفر لدم هب هجوت اب . دوش دروم ریتونان یطخریغ کیمانید تلاداعم ،ونان سایقم رد یزاس فرص اب و نگنیرا یعضومریغ هتیسیتسلاا یروئت شور زا رظن هحفص نورد یسرنیا زا رظن هب یا یم تسد لکش و نیکرلاگ شور زا هدافتسا اب . دیآ هراپ تاقتشم لیسنارفید هلداعم ،لوا دوم هب یا یم لیدبت یلومعم لیسنارفید هلداعم هب هدمآ تسد و متسیس لداعت طاقن هبساحم زا سپ . دوش یم نییعت کینلکورتیه یاهرادم ،کینلکورتیه یگخاشود هدهاشم هب متسیس کانبوشآ تکرح فوکینلم لارگتنا شور زا هدافتسا اب سپس . دنوش جوت اب متسیس راتفر نما هدودحم و هدش یسررب یلیلحت تروص یم صخشم هلاسم یرتماراپ یاضف هب ه یم ناشن جیاتن . دوش رتسب یتقو هک دهد یمن متسیس رد کانبوشآ راتفر زورب ،دشاب یگدنوش تخس تیصاخ یاراد کیتسلااوکسیو یم هدهاشم . دشاب راظتنا دروم دناوت دوش زا هدافتسا هک ونان کانبوشآ راتفر یسررب یارب یعضومریغ هتیسیتسلاا یروئت اهریت یم یتوافتم جیاتن یروئت نیا زا هدافتسا مدع و هدوب یرورض نکمم و دهد . دهد رارق نماریغ هیحان رد ار متسیس تسا :ناگژاو دیلک ریتونان یعضوم ریغ هتیسیتسلاا کیتسلااوکسیو رتسب بوشآ فوکینلم زیلانآ
Pattern of burn injury among patients admitted in a Tertiary Care Hospital of Jharkhand

Background: Burn despite being easily preventable is a critical health problem worldwide. With effective managements there is decline in burn cases in developed countries but trend is still rising in developing countries like India. This study was conducted to know the socio-demographic profile and pattern of burn injury in patients admitted in burn unit of tertiary care hospital.Methods: A hospital based cross sectional study was conducted for a period of six months using semi-structured questionnaire for data collection. The patient or accompanying person was interviewed after taking consent. Clinical assessment was done to find% of total body surface area (TBSA) involved and most severely affected body part.Results: A total of 123 patients were admitted in burn unit. Female (72.3%) predominance was found with most common age group being 21-40 years. Majority was Hindus (72.4%), residing in rural area (79.7%) and married (60.2%). Accidental burn was in 92.7%, mostly occurring at home (91%). Flame burn was common in female and electric burn in male. Burn injury mostly involved up to 30% of TBSA (44.7%) with upper limb (39%) most severely injured. Only 35% were admitted on the same day of injury. Infection (57.7%) and amputation (7.3%) were two common complications. There were 12 (9.8%) deaths during the study period.Conclusions: Most vulnerable were female with flame burn due to unsafe cooking practices. Infection was the most common complication. Death was more in those who delayed admission in hospitals.
Inpainting of Ancient Austrian frescoes

Digital inpainting methods provide an important tool in the restoration of images in a wide range of applications. We present mathematical methods with certain higher order partial differential equations for the inpainting of ancient frescoes. In particular we discuss the Cahn-Hilliard equation for the inpainting of binary structure and a higher order total variation approach. As an example for the preformance of our algorithms we consider the recently discovered Neidhart frescoes in Vienna.
A Note on Bank Behavior and Monetary Policies in an Oligopolistic Market

We extend Freixas and Rochet (1997) to two-stage game: In the first stage each bank simultaneously decides on amounts of deposits. Then each bank decides on loan amounts in the second stage. Each stage is a Cournot game in quantity. Scope economies between loans and deposits also arise explicitly in our model. We show that in the case where large economies of scope an increase in the interbank interest rate leads to an decrease in the interest rate on deposits and to an increase in the interest rate on loans.
At the Origin of the Industrial District: Alfred Marshall and the Cambridge School

This paper investigates the origin and evolution of the concept of the industrial district. The idea of industrial district is quite widespread in modern industrial economics and in business studies, with a variety of meanings and typologies. Indeed the real original conceptualisation dates back to Alfred Marshall and the economists of the so-called Cambridge school. Quite often the concept of industrial district is considered as synonymous with agglomeration, localisation and clustering. But, according to the meaning given originally by Marshall, these processes of industry ‘territorialisation’ are quite different from the more ‘compound localisation’ that is the Marshallian industrial district. Therefore, the aim of our contribution is focused on disentangling its original meaning from other subsequent interpretations, referring particularly to the debate on this subject that arose among the economists of the Cambridge School.
Students Attitudes and Trust toward University: The Importance of Ethics and Value in UPH Surabaya

Although ethics and other topics that related to its growing quickly in the world of business recently, some evidences in Pelita Harapan University Indonesia (UPH Surabaya) found out that the students wouldn’t consider about ethics of an organizations especially university that will impact on the attitudes toward a university and trust. This is a case study to see the comparison between the perception of ethics and perception of value in building their attitude and trust toward a university. To test the hypothesis, the researcher used Structural Equation Model (SEM) with Partial Least Square (PLS). The questionnaires distributed to 150 UPHS’ students with purposive techniques sampling within two months in 2011. This study indicates that ethical perception is not significant and positively related to students’ attitudes toward UPH Surabaya and trust was positive result that came from perceived value. It concluded that ethical perception was still lack in building attitudes and trust toward a university rather than perceived value among its students. This suggests that the UPH Surabaya and other universities should apply ethics principles in its environment, to achieve sustainability in higher education sector.
The Effect of Scented Lures on the Hooking Injury and Mortality of Smallmouth Bass Caught by Novice and Experienced Anglers

Abstract Although regulations prohibiting the use of natural baits are relatively common, new regulations specifically targeting the use of chemical attractants have recently been implemented. While no citeable evidence for these new regulations exists, they may have been promulgated due to a perceived increase in the risk of fish mortality from scented lures compared with unscented lures. The present study investigated the hooking injury and short-term mortality of 238 adult smallmouth bass Micropterus dolomieu captured on Lake Erie by both experienced (fished > 100 d/year) and novice (fished < 10 d/year) anglers on actively fished jigs similarly threaded with minnows, nonscented plastic grubs, or grubs scented with chemical attractants. The depth of hook ingestion, the anatomical hooking location, the presence of bleeding at the hook wound, and the total amount of time taken to remove the hook were noted on all captured fish. The fish were then transferred to a retention cage, and their survival was mon.
Cotton Stalks Fiber-Reinforced Polypropylene Composites: Comparison of Experimental Data and Calculated Tensile Strength and Elastic Modulus

Cotton Stalks fibers(CS) were used for the reinforcement of a polypropylene (pp) matrix. Composites consisting of polypropylene reinforced with different CS content were prepared by melt-mixing method. Prepared samples of the composites were tested for tensile and elastic modulus. A comparison between theoretical and experimental results was made. The dependence of the tensile strength and elastic modulus on the fiber amount was proved experimentally. For the future work compositions having fiber fraction more than 25% should be used to validate the trend attained by this work
Applying Multinomial Logit Model for Determining Socio-Economic Factors Affecting Major Choice of Consumers in Food Purchasing: The Case of Mashhad

The aim of this study was investigation of the factors affecting the primary choice of consumers in food purchasing in Mashhad city by applying cross section data of 201 households in 2012. In this study, 56, 30, and 14% of the consumers chose healthiness of food, price of food, and taste of food, respectively, as the primary preference in food purchase. Results of applying multinomial logit model illustrated that older respondents and females were more careful for health than young respondents and males. Also, results indicated that the households with high income and high educational levels were more likely to choose healthy foods. Moreover, respondents who had knowledge of food health were more likely to select healthiness of foods. In addition, comparison of the findings of this study with similar studies indicates that results are analogous. Based on the results of this study, some recommendations are provided for policy makers and food producers.
Fish Marketing and Food Security in Nigeria

Fish is an important source of protein for the middle-class and elites across Nigeria. The handling, processing, and marketing of fish products are essential complementary functions of all food production systems. Additionally, the fish trade offers substantial employment opportunities in many coastal and inland areas where fish is caught. The importance of fishery products and its marketing had always been an important discourse among scholars due to its contributions to Gross National Product and the per capital income of fishermen in Nations with fishing capabilities. In Nigeria, however, given increasing demand for fish, there seems to be a potentially strong market for the product. And markets determine marketing policies. So, markets have to be considered before policy making can start. This study proffer solutions to some key questions in the study of marketing of fish products in Nigeria such as: Key questions on: commodity chains/networks, trader roles, control of market space, market information, credit provision, transportation questions, consumption pattern, food safety regulation, Key questions around legislation, standardization of weights and measures, trader associations, Pricing, the role of traditional authorities, and alternatives to traditional intermediaries/ forms of supply. This paper therefore focuses on fish marketing and food security in Nigeria. Its various stages of development were considered. The study also shows some major findings that will assist policy makers. It also revealed the key roles of storage and processing as main factors aimed at improving fish marketing in Nigeria.
Taxonomy of Late Jurassic diplodocid sauropods from Tendaguru (Tanzania)

Abstract. The Late Jurassic (Tithonian) Tendaguru Beds of Tanzania yielded one of the richest sauropod faunas known, including the diplodocines Tornieria africana (Fraas, 1908) and Australodocus bohetii Remes, 2007, the only known representatives of their group on the southern continents. Historically, the holotypes and referred material of both taxa plus dozens of additional specimens had been subsumed under the term "Barosaurus africanus" (Fraas, 1908). Here, the taxonomic status of the referred elements is reviewed by evaluating the phylogenetic information content of their anatomical characters, in order to provide a firm footing for further studies (e.g. of morphometrics, histology, and phylogeny of the Tendaguru sauropods). Some of the material shows diplodocine synapomorphies and may belong to either Tornieria or Australodocus, while other specimens are diagnostic only on higher taxonomic levels (Diplodocidae, Flagellicaudata, or Diplodocoidea indet.). The isolated limb elements in most cases lack phylogenetically diagnostic characters. Generally, the "Barosaurus africanus" sample shows a substantial grade of morphological variation, and it cannot be ruled out that there are more flagellicaudatans represented in the Tendaguru material than the diplodocines and dicraeosaurids already known. doi: 10.1002/mmng.200800008
Juvenile hormone synthesis by corpora allata of tomato moth, Lacanobia oleracea (Lepidoptera: Noctuidae), and the effects of allatostatins and allatotropin in vitro

The nature and rate of juvenile hormone (JH) biosynthesis and effects of allatostatins and allatotropin have been investigated in isolated corpora allata (CA) of adults and larvae of the noctuid tomato moth, Lacanobia oleracea. In adult female CA, mean rates of synthesis were relatively constant (10-16 pmol/pr/h) at all times. However, the range of JH synthesis by individual CA of similarly aged insects was quite large (2-30 pmol/pr/h). High performance liquid chromatography (HPLC) separation shows that adult female moth CA synthesise predominantly JH I and JH II. Rates of JH synthesis in vitro are dependent on methionine concentration. Synthetic Manduca sexta allatostatin (Mas-AS) caused a dose-dependent inhibition of JH synthesis by adult female CA but only to a max. of 54%, whilst 10 µM synthetic M. sexta allatotropin caused a 37% stimulation of CA activity. At 1 mM the cockroach allatostatin, Dip-allatostatin-2, had no significant effect on JH synthesis. In larval L. oleracea, rates of JH biosynthesis were very low (
Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner

Abstract Extending the scope of prior research, this study examines perceptions of the costs and benefits of professional accounting body affiliation in the transition from student to practitioner. The study employs data obtained from 275 students and 508 practitioners and reports differences in respect of the importance placed on various costs and benefits associated with affiliation. Findings show it is important to avoid a ‘one-size-fits-all’ approach to attracting and retaining members and that the needs and aspirations of tomorrow's accountants are different from those of experienced professional accountants. Implications for brand development and member recruitment and retention strategies are discussed.
The evolutionary history of Eurasian redstarts , Phoenicurus

The bird genus Phoenicurus comprises 10 to 11 species that occur from Europe through Asia. To resolve their phylogenetic relationships, their phylogeography and the tempo of their evolution, the mitochondrial cytochrome-b gene was sequenced for 16 taxa. The Bayesian maximum likelihood tree and neighbor-joining dendrogram computed from the resulting data are nearly identical. The genus seems to have diverged from turdine stock approximately 5.25 ± 0.25 MYA in central Asia, and then underwent a rapid radiation during the recent orogenesis of the Himalayas. This radiation took place in two waves, at 4.9 ± 0.4 and 3.05 ± 0.35 MYA, producing a core-group represented by P. auroreus, P. erythrogaster, P. hodgsoni, P. ochruros, P. phoenicurus and P. schisticeps, and three more distantly related species: P. caeruleocephalus, P. erythronotus and P. frontalis. The latter species are about equally divergent from one another as well as from the core group.
Regional small business as an underappreciated response to globalisation-induced socio-economic instabilities

The realities of subgroups of regional small businesses (regional-SBs) are essential for proper policy process but are under-researched. This study explores and seeks to reduce the aforementioned gap. Firm-and-manager-specific attributes of regional-SBs (drawn from a sample of 500 Australian regional-SBs) are evaluated to determine if they differ from common perceptions of small businesses (SBs) and have predictive power in terms of regional-SBs. It was found that regional-SBs: Differ significantly from urban-SBs; Contribute significantly to regional socio-economic stability; Are far more robust and credit-worthy than generally perceived; and are influenced by the gender of their entrepreneurs. These findings can greatly serve the national interests of Australia and other countries. Specifically, as globalisation and technological change compel primary and secondary sectors to shed labour, regional-SBs sustain the socio-political stability of their regions by providing a means to soak-up redundant labour.