Miracle-dz/UniFAR-FTUs huggingface dataset:
The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange

The purpose of this study is (1) to analyze the effect of accrual earnings management on the company performance measured with Return On Assets (ROA), (2) to analyze the effect of accrual earnings management on the company performance measured with Tobin’s Q. This study uses the data of manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The researcher uses Khotari Model to calculate discretionary accruals as the proxy of earning management, while the company performance in this study is proxied by the indicators of Return on Assets (ROA) and Tobin’s Q. The analysis technique used is descriptive analysis and simple linear regression. The results of this study prove that accrual earnings management affects ROA and Tobin’s Q. This study also proves that there is a decline in market value when the earnings management is performed.
An Empirical Analysis of the Relationship between Income Inequality and Growth Volatility in 70 Countries for 1960-2002

The aim of this paper is to study the potentially simultaneous relationship between income inequality and growth volatility for seventy countries between 1960 and 2002. Two types of analysis are performed; a cross-sectional analysis based on country averages of all available annual observations, and a panel-data analysis with fixed effects based on 6-year averages. The cross-sectional and panel estimation results are markedly different. In the first case, there seems to be a mutual relationship between inequality and volatility across countries, but several significant coefficients have illogical signs. In the second case, there is no evidence of simultaneity within a country; inequality is influenced by volatility, but inequality does not have a direct effect on volatility. Given the limitations of the cross-sectional analysis, we believe that the simultaneous relationship found in the cross-sectional model is rather spurious than real.
Growth and biometric relationship of the Indian pearl oyster Pinctada fucata (Gould) under long term onshore rearing system

Pinctada fucata, the Indian pearl oyster was cultured under land-based system for more than seven years. The maximum growth in length and weight was reached at about 3 years. The oysters were suitable for first seeding from about 9 months. The scope for producing larger pearls was more from about 2 years. They attained maturity from 6 months onwards and spawning was found to be continuous until the age of five years. After 3 years, they lost the power of attachment with byssal threads. After 5 years the gonads shrank in size with no development of gametes and pearls of 5-6 mm size could be produced from these oysters. However, the mantle (‘Saibo’) was active and capable of producing pearl sac and suitable for implantation. The length-weight, length-thickness and weight-thickness relationships were derived and presented. The weight was important, which is directly related to thickness and ultimately useful for planning the size of beads for seeding operations.
WOMEN IN IRRIGATED VEGETABLE PRODUCTION: CHALLENGES AND OPPORTUNITIES (CASE STUDY OF FARMERS IN PLATEAU STATE, NIGERIA)

The study evaluated female farmers in resource utilization, efficiency and profitability of irrigated vegetable farming in Plateau State. The broad objective was to determine the challenges faced by female irrigated vegetable farmers in Plateau State. Primary data for the study were collected using structured questionnaire, administered to 195 female vegetable farmers during 2013-2014 production seasons using two stage sampling technique in selecting the respondents. Data collected were analyzed using descriptive statistics. The study identified inaccessibility to land; lack of access to water lifting equipment; inadequate technical know-how; poor access to fund and high cost of inputs were the major challenges faced by female vegetable farmers in the State. The study concludes that the yield level in vegetable production among female farmers can be raised if the female farmers were given title to land ownership, have access funds to owned water lifting equipment and given periodic training in irrigation farming. The study also revealed that vegetable production is a profitable enterprise to increase farmers’ income in the State. The study therefore strongly recommends that extension agents working with the Plateau Agricultural Development Project should conduct periodic visit to the vegetable farmers in the project areas to enable the farmers have adequate access to information on vegetable production innovations and that the official definition of a farmer in Nigeria which has been corrected to be gender neutral, as in most other countries, should be strictly adhere to, to avoid gender bias in agricultural circles.
The Effect of Casein Ingestion within a Milk Matrix on Muscle Protein Synthesis

Isolated micellar casein has been classified as a slow protein because of its slow digestion and amino acid absorption kinetics. These result further in a more moderate and sustained amino acid availability in the plasma and subsequently lower muscle protein synthesis (MPS) rate when, for example, compared with whey. However, the milk matrix with lactose, fat and various minerals may modulate the effect of casein on MPS. Therefore, this study aimed to compare the effects of the ingestion of casein dissolved in bovine milk serum to the ingestion of isolated casein on myofibrillar protein synthesis. In this parallel group randomized trial, 32 healthy older men (age: 71 ± 1 y) received a primed continuous infusion of L-[ring-2 H5 ]phenylalanine, L-[1-13C]leucine, and L-[ring-3,5-2 H2 ]tyrosine and blood and muscle samples were taken to assess myofibrillar fractional synthetic rate (FSR) under basal postabsorptive conditions and after a single bolus of 25 g intrinsically L-[1-13C]phenylalanine and L-[1-13C]leucine-labeled casein either in an isolated form (ISOCAS; n = 16) or dissolved in bovine milk serum (MILK-CAS; n = 16). The ingestion of 25 g of casein significantly (P 0.05). The ingestion of additional normal milk matrix to micellar casein does not modulate overall myofibrillar protein synthesis rates in older men when compared to the ingestion of micellar casein dissolved in water. Therefore, there is neither a benefit, nor a detrimental effect of ingesting micellar casein within a normal milk matrix instead of the isolated form to increase MPS.
Effects of stocking density on growth and feed utilization of grouper (Epinephelus coioides) reared in recirculation and flow-through water system

Stocking density is well known as an important field in aquaculture. Although many studies on stocking density have been conducted, however effects of rearing grouper (Epinephelus coioides) with different densities in recirculation and flow-through system are not well known. In this study, grouper juveniles (14.22 ± 0.67 g) were reared into 100-L aquaria at 15, 20 and 25 fish/aquaria and cultivated for 70 days. Statistical analyses showed that the highest growth performances observed in group reared at high densities (25 fish/aquaria) in recirculation system (R25), with an average final body weight and length were 95.82 ± 4.24 g and 18.72 ± 1.40 cm, respectively. Significant increase in weight gain and specific growth rate and decrease in food conversion ratio were observed in R25 after 10 weeks. However, no statistically significant different was found in survival rate and condition factor in all treatments. This study found that the effects of stocking density on growth and feeding ratio were higher in recirculation system compared with flow-through system. Further analysis determined that high stocking density in recirculation system and medium density in flow-through could affect the growth, feeding and fish behavior of this species. Key words: Feeding ratio, high stocking density, specific growth rate, water system, weight gain.
Formation of Adventitious Buds on Leaf Pieces Cutting of Begonia Tuberhybrida Group

Expanded, young leaf blades of Begonia Tuberhybrida Group ‘Clips Yellow’ were cut into four pieces radially from the junction with the petiole; each piece was inserted in various media in nursery trays. The surviving percentage of the leaf pieces, grown in rockwool beds, was higher than in other media; about half of them formed adventitious buds. When the leaf piece was cut into the proximal and distal halves, several adventitious buds were formed on the former, but only a few on the latter. Many leaf pieces, inserted in April, May, and October formed adventitious buds, but only a few leaf pieces inserted in July, did. The optimum temperature for adventitious bud formation was around 15–20°C. The results suggest that the adventitious bud formation is affected by temperature rather than day length.
Investigation and Analysis of Ogive-Shape Nose Steel Projectile into Concrete Target

Penetration of projectile into concrete target is of high interest to both civilian as well as applied scientists. The penetration process is highly complex and due to it interdisciplinary nature, most of the works in this respect are experimental. High cost of experimentation has forced many of the investigators to rely on simple analytical and engineering models. Recent investigations rely heavily on simulation processes using available software tools. The aim of this paper is to simulate the penetration of a high velocity ogive-shape nose steel projectile into concrete target. The crater depth is also obtained using analytical formula developed by Forrestal. The results of the analytical as well as LS-DYNA simulation are compared with the experimental results of valid sources and a very good agreement is recorded.
The Determination of 11 B/ 10 B and 87 Sr/ 86 Sr Isotope Ratios by Quadrupole-Based ICP-MS for the Fingerprinting of South African Wine

The 11 B/ 10 B and 87 Sr/ 86 Sr isotope ratios in wines and soils of four major South African wine-producing regions have been determined by quadrupole-based ICP-MSin order to establish a fingerprint for origin verification of the wines. The 11 B/ 10 B isotope ratio was found to be a useful tool to distinguish among the wines of the selected wine regions. In addition, the use of B isotope ratios together with elemental concentrations of selected indicator elements as independent variables in a linear discriminant analysis procedure was shown to be a highly successful method to classify wine according to geographical origin. A good correlation between the B and Sr isotope ratios in wine and its provenance soil was found. Both wine and soil samples were prepared using microwave-assisted digestion followed by the isolation of boron and strontium from the sample matrix through element-specific ion exchange. Isotope ratio measurements with good precision, ~0.1 % RSD, for both boron and strontium have been obtained. The 87 Sr/ 86 Sr ratio showed limited potential as an indicator of provenance in the wine-producing regions included in this study, since the wines of only one region could be distinguished from the others. Keywords: Boron Isotope Ratio, Strontium Isotope Ratio, ICP-MS, Wine Analysis, Fingerprinting, Provenance Determination
CONSERVATISM BIAS CAN CAUSE ASSET PRICE OVERREACTION IN A COMPETITIVE SECURITIES MARKET

In the literature, it is not uncommon to view conservatism bias as a cause of asset price underreaction to new information, however, so far, no paper has suggested that conservatism bias could also cause asset price overreaction to new information. This paper constructs an equilibrium model of a competitive securities market to explain that conservatism bias is capable of generating asset price overreaction in addition to underreaction to new information.
FORMATION OF MASSIVE PRIMORDIAL STARS: INTERMITTENT UV FEEDBACK WITH EPISODIC MASS ACCRETION

We present coupled stellar evolution (SE) and 3D radiation-hydrodynamic (RHD) simulations of the evolution of primordial protostars, their immediate environment, and the dynamic accretion history under the influence of stellar ionizing and dissociating UV feedback. Our coupled SE RHD calculations result in a wide diversity of final stellar masses covering 10 ≲ M* ≲ 103 . The formation of very massive (≳250 ) stars is possible under weak UV feedback, whereas ordinary massive (a few ×10 ) stars form when UV feedback can efficiently halt the accretion. This may explain the peculiar abundance pattern of a Galactic metal-poor star recently reported by Aoki et al., possibly the observational signature of very massive precursor primordial stars. Weak UV feedback occurs in cases of variable accretion, in particular when repeated short accretion bursts temporarily exceed 0.01 , causing the protostar to inflate. In the bloated state, the protostar has low surface temperature and UV feedback is suppressed until the star eventually contracts, on a thermal adjustment timescale, to create an H ii region. If the delay time between successive accretion bursts is sufficiently short, the protostar remains bloated for extended periods, initiating at most only short periods of UV feedback. Disk fragmentation does not necessarily reduce the final stellar mass. Quite the contrary, we find that disk fragmentation enhances episodic accretion as many fragments migrate inward and are accreted onto the star, thus allowing continued stellar mass growth under conditions of intermittent UV feedback. This trend becomes more prominent as we improve the resolution of our simulations. We argue that simulations with significantly higher resolution than reported previously are needed to derive accurate gas mass accretion rates onto primordial protostars.
The underinvestment problem under conglomeration

Abstract This theoretical paper explores whether the underinvestment problem is aggravated or ameliorated by the formation of a pure conglomerate. It establishes that the answer depends critically on the volatility of corporate assets. If volatility is low, conglomeration ameliorates the underinvestment problem, whereas if volatility is high, conglomeration aggravates the underinvestment problem. These analytical results are then invoked as a potential explanation for the ambiguous conclusions of empirical studies that delve into the existence of a conglomerate discount.
Protection of Accelerator Hardware: RF systems

The radio-frequency (RF) system is the key element that generates electric fields for beam acceleration. To keep the system reliable, a highly sophisticated protection scheme is required, which also should be designed to ensure a good balance between beam availability and machine safety. Since RF systems are complex, incorporating high-voltage and high-power equipment, a good portion of machine downtime typically comes from RF systems. Equipment and component damage in RF systems results in long and expensive repairs. Protection of RF system hardware is one of the oldest machine protection concepts, dealing with the protection of individual high-power RF equipment from breakdowns. As beam power increases in modern accelerators, the protection of accelerating structures from beam-induced faults also becomes a critical aspect of protection schemes. In this article, an overview of the RF system is given, and selected topics of failure mechanisms and examples of protection requirements are introduced.
INFLUENCE OF SEGREGATION PROCESSES ON SOLIDIFICATION TEMPERATURE OF STEELS

This paper deals with the possibility of prediction of solidification temperature of steel on the base of the description of (micro)segregation processes using selected microsegregation models. Two models of nonequilibrium crystallization are considered: the model with fully suppressed diffusion in the solid phase (Scheil's model) and the model with partial diffusion in the solid phase (Brody -Flemings' model). Original experimental data obtained from microanalytical measurements on samples of real steels were used for calculations and also the findings obtained at the modeling of microsegregation processes in steels. The results are compared with the solidus and liquidus temperatures calculated according to the relationships given in the available literature and with the liquidus and solidus temperatures obtained experimentally by DTA. Conclusions about the influence of microsegregation processes and influence of chemical composition on the solidification temperature of steels are stated.
New method to Proboscis Extension Reflex to the assessment of gustatory responses for stingless bees

The proboscis extension reflex (PER) applied to restrained individuals is an important method to assess the sucrose responsiveness under laboratory conditions. Several authors have used the PER bioassay to assess behavioral effects of pesticides. A lot of them reported the difficult to use this method with non-Apis bees showing that this basic technique cannot be applied for all bees. The aim of this study was to evaluate the sucrose responsiveness of two brazilian stingless bees, Melipona scutellaris and Scaptotrigona postica using two different protocols: the traditional one and the new one where bees have free movements. In both cases, the bees were anesthetized (freezing) and inserted into plastic tubes with the tip cut out. After a starvation period were offered an increasing concentration of sucrose-water solution (w/v). Between the solutions, were offered water. With the traditional method, the sucrose responsiveness were observed only in M. scutellaris bees (12.5% of tested bees) in just one sucrose concentration (75%). Using the methodology with free movements, both species showed sucrose responsiveness in all concentrations (25%, 50% and 75%) tested. The number of M. scutellaris bees that had sucrose response ranged from 53.7% to 76.2 % depending on the sucrose concentration. And the number of S. postica ranged from 54% to 79%. These results showed that using the methodology with free movements the sucrose responsiveness can be assessment non-Apis bees.
Can Doctors Make an Accurate Diagnosis of Dengue Infections at an Early Stage

As part of a multi-centre, prospective study of dengue pathophysiology between 1994 -1997, clinical findings and simple laboratory tests were evaluated to find early indicators for the diagnosis of dengue infections so that control actions could be taken as early as possible to prevent the spread of dengue in the community. Six hundred and forty -nine febrile child ren with a flushed face and without signs of localized infection were followed as in-patients. Three hundred and eighteen children were confirmed to have dengue: 176 dengue fever (DF), and 142 dengue haemorrhagic fever (DHF); another 331 children had other , self-limiting febrile illness (OFI). Tourniquet test (TT) positive and leukopenia (WBC ≤ 5,000 cells/cu.mm.) were the two screening tests that helped in the early clinical diagnosis of dengue infections. Studies revealed that TT positive or leukopenia were the two tests that had a high sensitivity of about 90% for the diagnosis of dengue patients, but their specificity and positive predictive value (PPV) were only 50-60% and 60-70% respectively. If the two tests are combined, the sensitivity gets reduc ed to 74% while the specificity and PPV are increased to 85% and 83% respectively. For early, effective and rapid control of dengue outbreak, TT or leukopenia is a good indicator for initiating immediate control measures. TT positive with leukopenia is als o a good indicator for immediate control measures, 83% of this immediate control measures will be necessary but about 26% of dengue cases that have no TT positive with leukopenia will be missed.
Applications of the SEDCON and FORAM Indices on Patch Reefs in Biscayne National Park, FL, USA

Coral cover remains highest on patch reefs at the northern end of the Florida reef tract. Two indices, the FORAM Index and the SEDCON Index, were developed to indicate the suitability of a reef environment for continued reef accretion. Patch reefs were sampled in Biscayne National Park, FL, to assess sediment characteristics and foraminiferal assemblages, as well as to examine trends between the two indices. Sediments associated with a majority (59%) of reefs were coarse sands; muddy sediments were restricted to a few inner patch reefs that were isolated from the flow of Caesar’s Creek. Unidentifiable grains dominated the sediment constituents, along with calcareous algae and molluscan debris. Shells from 82 genera of Foraminifera were identified in the sediments. Quinqueloculina was the most consistently common genus. Percent mud was the most influential measured variable on the distribution of both sediment constituents and foraminiferal assemblages. Patterns of FORAM and SEDCON Index values and their similarity to temperature, salinity, and percent mud distributions show that Caesar’s Creek is affecting the benthic community by providing flow that limits the accumulation of mud and potentially other anthropogenic stressors. Overall this study suggests that the reefs in this area are marginal for continued reef growth.
Market Price-Based Transfer Price Systems. Empirical Evidence for Effectiveness and Preconditions

Market price-based transfer prices for internally traded products are often used as a value measure for the decentralised management of internal production processes. The purpose of their use is the establishment of internal markets to increase efficiency and motivation in internal production, whereby market price-based transfer prices imply a particularly positive effect. This connection has to date not been proven adequately in empirical terms using specific production processes. The current paper addresses this gap and shows on the basis of a study of individual production proc- esses in 73 companies that market price-based transfer price systems as opposed to those unrelated to the market price have a much stronger efficiency and motivation effect. These effects are evalu- ated indirectly by subjective judgements of the involved managers due to a lack of measurable indicators. However, the use of market price-based transfer prices is connected to conditions re- garding the existence of a substitute with a transparent, observable market price and a similar stra- tegic importance of the business departments. The transaction basis and freedom tend to be de- signed to be consistent with each other.