Miracle-dz/UniFAR-FTUs huggingface dataset:
THE IMPACT OF ADOPTING AIFRS IN AUSTRALIA : THE EXTENT AND QUALITY OF DISCLOSURES , AND THEIR RELATIONSHIP TO CORPORATE CHARACTERISTICS

This paper investigates the extent and quality of disclosures by companies complying with AASB 1047, Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards, and whether they are related to selected corporate characteristics. The key relationships examined are between extent of disclosure and company size, profitability, leverage, industry membership and auditor size. In addition exploratory hypotheses, suggesting a relationship between quality of disclosure and company size, profitability, leverage and auditor size are investigated. The study finds variation in the extent of disclosure by companies complying with AASB 1047. Results of the univariate tests and multiple regression analysis provide support for a positive relationship between the extent of disclosure and company size, profitability, leverage and auditor size, with the latter variable being the most significant. The tests do not support a relationship between differing levels of disclosure and industry membership. The univariate and multivariate tests provide limited (and qualified) support for a relationship between the quality of disclosure and the size of a company’s auditor. Univariate tests also provide limited support for a relationship between the quality of disclosure and the size and profitability of a company; however, there is no evidence of a relationship with the leverage of a company.
Lithium in the aragonite skeletons of massive Porites corals: A new tool to reconstruct tropical sea surface temperatures

Previous studies have demonstrated the potential for the Li content of coral aragonite to record information about environmental conditions, but no detailed study of tropical corals exists. Here we present the Li and Mg to Ca ratios at a bimonthly to monthly resolution over 25 years in two modern Porites corals, the genus most often used for paleoclimate reconstructions in the tropical Indo-Pacific. A strong relationship exists between coral Li/Ca and locally measured SST, indicating that coral Li/Ca can be used to reconstruct tropical SST variations. However, Li/Ca ratios of the skeleton deposited during 1979-1980 do not track local SST well and are anomalously high in places. The Mg/Ca ratios of this interval are also anomalously high, and we suggest Li/Ca can be used to reconstruct tropical SST only when Mg/Ca data are used to carefully screen for relatively rare biological effects. Mg/Li or Li/Mg ratios provide little advantage over Li/Ca ratios, except that the slope of the Li/Mg temperature relationship is more similar between the two corals. The Mg/Li temperature relationship for the coral that experienced a large temperature range is similar to that found for cold water corals and aragonitic benthic foraminifera in previous studies. The comparison with data from other biogenic aragonites suggests the relationship between Li/Mg and water temperature can be described by a single exponential relationship. Despite this hint at an overarching control, it is clear that biological processes strongly influence coral Li/Ca, and more calibration work is required before widely applying the proxy
Average and dispersion of the luminosity-redshift relation in the concordance model

Starting from the luminosity-redshift relation recently given up to second order in the Poisson gauge, we calculate the effects of the realistic stochastic background of perturbations of the so-called concordance model on the combined light-cone and ensemble average of various functions of the luminosity distance, and on their variance, as functions of redshift. We apply a gauge-invariant light-cone averaging prescription which is free from infrared and ultraviolet divergences, making our results robust with respect to changes of the corresponding cutoffs. Our main conclusions, in part already anticipated in a recent letter for the case of a perturbation spectrum computed in the linear regime, are that such inhomogeneities not only cannot avoid the need for dark energy, but also cannot prevent, in principle, the determination of its parameters down to an accuracy of order 10−3−10−5, depending on the averaged observable and on the regime considered for the power spectrum. However, taking into account the appropriate corrections arising in the non-linear regime, we predict an irreducible scatter of the data approaching the 10% level which, for limited statistics, will necessarily limit the attainable precision. The predicted dispersion appears to be in good agreement with current observational estimates of the distance-modulus variance due to Doppler and lensing effects (at low and high redshifts, respectively), and represents a challenge for future precision measurements.
White pines , Ribes , and blister rust : a review and synthesis

For over a century, white pine blister rust (Cronartium ribicola) has linked white pines (Strobus) with currants and gooseberries (Ribes) in a complex and serious disease epidemic in Asia, Europe, and North America. Because of ongoing changes in climate, societal demands for forests and their amenities, and scientific advances in genetics and proteomics, our current understanding and management of the white pine blister rust pathosystem has become outdated. Here, we present a review and synthesis of international scope on the biology and management of blister rust, white pines, Ribes, and other hosts. In this article, we provide a geographical and historical background, describe the taxonomy and life cycle of the rust, discuss pathology and ecology, and introduce a series of invited papers. These review articles summarize the literature on white pines, Ribes, and blister rust with respect to their status, threats, and management through genetics and silviculture. Although the principal focus is on North America, the different epidemics in Europe and Asia are also described. In the final article, we discuss several of the key observations and conclusions from the preceding review articles and identify prudent actions for research and management of white pine blister rust.
New spectroscopic components in six multiple systems

New close sub-systems are discovered in 8 visual late-type double stars. Elements of spectroscopic orbits (4 double-lined and 4 single-lined) are given for the components of quadruple systems ADS 1134 and 11163, for the components of triple systems ADS 455, 497, 5436, 8236, 10044, and for the primary of the optical pair ADS 9444. Magnitudes, colors, spectral types, masses of individual components are estimated by combining all available data with Hipparcos parallaxes. Among these stellar systems we note a subdwarf triple ADS 497, an old system with subgiant components ADS 10044, and a visual triple ADS 11163 with additional very low mass (possibly substellar) spectroscopic companion in a 4.6 day orbit. The astrometric orbit of ADS 8236B with a semimajor axis of 30 mas and a period of 4.6 yr may be recoverable from Hipparcos data.
A “Smart” Trap Device for Detection of Crawling Insects and Other Arthropods in Urban Environments

We introduce a device for the automatic detecting and reporting of crawling insects in urban environments. It is a monitoring device for urban pests that complies with the context of smart homes and smart cities, and is compatible with the emerging discipline of the Internet of Things (IoT). We believe it can find its place in every room of a hotel, hospital, military camp, and residence. This box-shaped device attracts targeted insect pests, senses the entering insect, and takes automatically a picture of the internal space of the box. The e-trap includes strong attractants (pheromone and/or food) to increase capture efficiency and traps the insect on its sticky floor. The device carries the necessary optoelectronic sensors to monitor all entrances of the trap. As the insect enters it interrupts the infrared light source. This triggers a detection event; a picture is taken, and a time-stamp is set before delivering the picture through the Wi-Fi to an authorized person/stakeholder. The device can be integrated seamlessly in urban environments and operates unobtrusively to human activities. We report results on various insect pests and depending on the insect species, can reach a detection accuracy ranging from 96 to 99%.
Imazamox Tolerance in Mutation‐Derived Lines of Upland Cotton

Induction of genes conferring herbicide resistance by mutagenesis could facilitate use of imidazolinone herbicides in upland cotton (Gossypium hirsutum L.). In 1997 and 1998, seeds of eight High Plains cotton cultivars were treated with 2.45% v/v ethyl methanesulfonate. The resulting M 3 and M 4 generations were sprayed with imazethapyr, and the M 5 and M 6 generations were sprayed with imazamox. Four stable M 6 to M 7 lines with tolerance to imazamox were identifi ed in 2004. During 2005 and 2006, tolerant mutants and their nonmutated parents were treated at the four-leaf stage with topical applications of imazamox applied at fi ve rates (0, 88, 175, 350, and 700 g a.i. ha –1 ). Elevated levels of tolerance to imazamox were observed in all mutants. Imazamox did not impact fi ber length. Preliminary investigation indicated that tolerance to imazamox was controlled by a partially dominant single gene. An allelism test revealed that the tolerance genes in the four mutants are either alleles in the same locus or are very tightly linked.
Perceptions of High‐Involvement Work Practices, Person‐Organization Fit, and Burnout: A Time‐Lagged Study of Health Care Employees

Previous research demonstrates that high-involvement work practices (HIWPs) may be associated with burnout (emotional exhaustion and depersonalization); however, to date, the process through which HIWPs influence burnout is not clear. This article examined the impact of HIWPs on long-term burnout (emotional exhaustion and depersonalization) by considering the mediating role of person-organization fit (P-O fit) in this relationship. The study used a time-lagged design and was conducted in a Canadian general hospital among health care personnel. Findings from structural equation modeling (N = 185) revealed that perceived HIWPs were positively associated with P-O fit. There was no direct effect of HIWPs on burnout; rather, P-O fit fully mediated the relationship between employee perceptions of HIWPs and burnout. This study fills a void in the HR and burnout literature by demonstrating the role that P-O fit has in explaining how HIWPs alleviate emotional exhaustion and depersonalization. © 2016 Wiley Periodicals, Inc.
Formation of S0 galaxies through mergers. Bulge-disc structural coupling resulting from major mergers

Observations reveal a strong structural coupling between bulge and disc in S0 galaxies, which seems difficult to explain if they have formed from supposedly catastrophic events such as major mergers. We face this question by quantifying the bulge-disc coupling in dissipative simulations of major and minor mergers that result in realistic S0s. We have studied the dissipative N-body binary merger simulations from the GalMer database that give rise to realistic, relaxed E/S0 and S0 remnants (67 major and 29 minor mergers). We simulate surface brightness profiles of these S0-like remnants in the K-band, mimicking typical observational conditions, to perform bulge-disc decompositions analogous to those carried out in real S0s. The global bulge-disc structure of these remnants has been compared with real data, and they distribute in the B/T - r_e - h_d parameter space consistently with real bright S0s, where B/T is the bulge-to-total luminosity ratio, r_e is the bulge effective radius, and h_d is the disc scalelength. Major mergers can rebuild a bulge-disc coupling in the remnants after having destroyed the structures of the progenitors, whereas minor mergers directly preserve them. Remnants exhibit B/T and r_e/h_d spanning a wide range of values, and their distribution is consistent with observations. Many remnants have bulge Sersic indices ranging 1<n<2, flat appearance, and contain residual star formation in embedded discs, a result which agrees with the presence of pseudobulges in real S0s. Contrary to the popular view, mergers (and in particular, major events) can result in S0 remnants with realistically coupled bulge-disc structures in less than ~3 Gyr. In conclusion, the bulge-disc coupling and the presence of pseudobulges in real S0s cannot be used as an argument against the possible major-merger origin of these galaxies.
PS investigation of monatomic and cluster argon ion sputtering of antalum pentoxide

In recent years, gas cluster ion beams (GCIB) have become the cutting edge of ion beam technology to sputter etch organic materials in surface analysis. However, little is currently known on the ability of argon cluster ions (Arn) to etch metal oxides and other technologically important inorganic compounds and no depth profiles have previously been reported. In this work, XPS depth profiles through a certified (European standard BCR-261T) 30 nm thick Ta2O5 layer grown on Ta foil using monatomic Ar+ and Ar1000 cluster ions have been performed at different incident energies. The preferential sputtering of oxygen
Overcoming low self-efficacy beliefs in teaching English to young learners

Drawing on data from observations and interviews, this article presents a case study of one teacher’s efforts to overcome low self-efficacy beliefs in teaching English to young learners in a Middle Eastern context. It provides insights into the growth processes involved, highlighting how the teacher drew reflectively upon her experiences to develop deeper practical knowledge and stronger self-efficacy beliefs with regard to the particular task, while supported by a constructivist teacher education programme.
Performance of late succession species along a chronosequence: environment does not exclude Sphagnum fuscum from the early stages of mire development.

Questions Sphagnum fuscum (Schimp.) Klinggr. is a characteristic species of the later stages of mire development. It is hypothesized that competition limits its success in earlier successional stages where higher mineral nutrient availability and wetter conditions favour species with a higher production rate and, therefore, a stronger ability to compete. We aim to quantify the importance of different site factors and the effect of neighbouring plants on the performance of S. fuscum. Location A mire chronosequence from a land uplift coast towards inland on the Finnish side of Bothnia Bay, Baltic Sea. Methods We transplanted S. fuscum to seven sites along a mire chronosequence for a period of two growing seasons. Neighbouring plants were removed from half of the locations/transplants. We measured several growth-related parameters, such as rate of photosynthesis, chlorophyll fluorescence (Fv/Fm) and abundance of mosses. Results Sphagnum fuscum samples did not survive in the recently exposed sandy shore stage and in fen flarks with extensive sedge cover. Photosynthesis and abundance of transplanted S. fuscum were highest in the wet meadows, the stages that immediately follow the sandy shore stage. Photosynthetic rate and Fv/Fm were low in the late succession bog site compared to the younger successional sites. The occurrence of neighbouring plants decreased the abundance of the transplanted mosses but improved the physiological state. The impact was similar throughout the successional chronosequence. Conclusions The site factors favourable for rapid Sphagnum growth in general also favoured S. fuscum. The low photosynthesis, respiration and Fv/Fm of intact S. fuscum growing in its natural habitat compared to the surviving transplants in the younger sites suggests that in order to occur in its natural habitat, S. fuscum needs to allocate resources for photoprotective mechanisms. Our results indicate that under better environmental conditions, these resources can be allocated to the photosynthetic apparatus to increase growth.
Optimal methodology for distribution systems reconfiguration based on OPF and solved by decomposition technique

This paper presents a new and efficient methodology for distribution network reconfiguration integrated with optimal power flow (OPF) based on a Benders decomposition approach. The objective minimizes power losses, balancing load among feeders and subject to constraints: capacity limit of branches, minimum and maximum power limits of substations or distributed generators, minimum deviation of bus voltages and radial optimal operation of networks. The Generalized Benders decomposition algorithm is applied to solve the problem. The formulation can be embedded under two stages; the first one is the Master problem and is formulated as a mixed integer non-linear programming problem. This stage determines the radial topology of the distribution network. The second stage is the Slave problem and is formulated as a non-linear programming problem. This stage is used to determine the feasibility of the Master problem solution by means of an OPF and provides information to formulate the linear Benders cuts that connect both problems. The model is programmed in GAMS. The effectiveness of the proposal is demonstrated through two examples extracted from the literature. Copyright © 2009 John Wiley & Sons, Ltd.
THE INFLUENCE OF ROLE AMBIGUITY AND GOAL ACCEPTANCE ON SALESPERSON PERFORMANCE

Scholars of personal selling seek to understand and predict the outcomes of salespeople in their role as boundary spanners. Two important outcome behavioral variables that have received significant attention in the sales literature are salesperson organizational commitment and performance. While these outcomes have been well researched, the functions of role ambiguity and goal acceptance as antecedents to these outcomes have received very little attention in the sales literature. These outcomes and antecedents are important to study among salespeople because of the unique role that they face as intermediaries between customers and the organization and the lack of supervision that industrial salespeople have.
Classification of Swedish dialects using a hierarchical prosodic analysis

The present study investigates dialectal variation of Swedish word accents by means of wavelet-based analysis of f 0 and energy. The analysis yields a measure of prosodic similarity be-tween dialects expressed in terms of mutual perplexity of uni-gram models trained on derivatives of the wavelet-decomposed input features. A comparison of models trained on energy, f 0 and a combination of both features indicates that the energy + f 0 model reaches the highest classiﬁcation accuracy, in line with the existing descriptions of tonal dialects in terms of the number and timing of pitch peaks with respect to the stressed syllable. At the same time, prosodic similarity between geographically close but typologically distinct dialects suggests an interaction between the traditional distinction between type-1 and type-2 dialects and areal variation, giving rise to northern and southern type-2 dialects (with little di ﬀ erence between 2A and 2B sub-types), and a parallel distinction between 1A and 1B varieties.
FACTORS CONTROLLING STRUCTURAL AND FLORISTIC VARIATION OF RIPARIAN ZONES IN A MOUNTAINOUS LANDSCAPE OF THE WESTERN UNITED STATES

Abstract We examined landscape patterns in the physical conditions and vegetative composition of montane riparian zones to identify their most important sources of variation. Information on plant species cover and on physical characteristics that occur at coarse, medium, and fine scales was collected for 144 riparian plots located throughout the Lake Tahoe Basin, which straddles the California-Nevada border in the western United States. Constrained and unconstrained ordination analyses were used to identify the most important correlates of physical form and plant species composition. Through multivariate analysis of environmental variables (principal components analysis), vegetation data (detrended correspondence analysis), and the combined relationship between the environmental and vegetation data (canonical correspondence analysis), we consistently found that the greatest variation occurred along a gradient of decreasing valley width, decreasing stream sinuosity, and increasing stream slope. Although surface characteristics reflected a 2nd important source of variation in physical conditions, plant species distribution was not strongly correlated with riparian surface conditions. Strong correlations among physical variables that occur at different scales, such as between valley form and geofluvial surface and between geofluvial surface and surface conditions, support the use of a physically based hierarchical framework for organizing riparian zones within the landscape. Such a hierarchical framework would be useful for interpreting patterns in riparian structure and process at different scales and could be applied to riparian zones in other mountain landscapes of the western United States and elsewhere. Moreover, our finding that riparian plant species composition is most strongly correlated with environmental variables that occur at coarse to moderate scales, most of which can be derived from existing data, supports the idea that modeling montane riparian community distribution using topographic and remotely sensed data could be useful; however, a large degree of species variation, unexplained by the variables we collected, indicates that other variables, perhaps disturbance regime, should be included in such a venture. Nomenclature: Hickman (1993).
Oxygen depletion in dense molecular clouds: a clue to a low O_2 abundance?

Context. Dark cloud chemical models usually predict large amounts of O2, often above observational limits. Aims. We investigate the reason for this discrepancy from a theoretical point of view, inspired by the studies of Jenkins and Whittet on oxygen depletion. Methods. We use the gas-grain code Nautilus with an up-to-date gas-phase network to study the sensitivity of the molecular oxygen abundance to the oxygen elemental abundance. We use the rate coefficient for the reaction O + OH at 10 K recommended by the KIDA (KInetic Database for Astrochemistry) experts. Results. The updates of rate coefficients and branching ratios of the reactions of our gas-phase chemical network, especially N + CN and H + + O, have changed the model sensitivity to the oxygen elemental abundance. In addition, the gas-phase abundances calculated with our gas-grain model are less sensitive to the elemental C/O ratio than those computed with a pure gas-phase model. The grain surface chemistry plays the role of a buffer absorbing most of the extra carbon. Finally, to reproduce the low abundance of molecular oxygen observed in dark clouds at all times, we need an oxygen elemental abundance smaller than 1.6 × 10 −4 . Conclusions. The chemistry of molecular oxygen in dense clouds is quite sensitive to model parameters that are not necessarily well constrained. That O2 abundance may be sensitive to nitrogen chemistry is an indication of the complexity of interstellar chemistry.
Local-global compatibility for l=p, I

We prove the compatibility of the local and global Langlands correspondences at places dividing l for the l-adic Galois representations associated to regular algebraic conjugate self-dual cuspidal automorphic representations of GL_n over an imaginary CM field, under the assumption that the automorphic representations have Iwahori-fixed vectors at places dividing l and have Shin-regular weight.