Miracle-dz/UniFAR-FTUs huggingface dataset:
A Review of the Impact of Client Trustworthiness On the Audit Decision-Making Process

Questionable behavior affects audit strategy considerably more than satisfactory behavior. Mautz and Sharaf (1961) suggest that audit procedures should reflect the degree of risk associated with a client‟s financial statements whenever the auditor: [F]eels they [propositions in the client‟s financial statements] are questionable, he likely will apply more rigorous procedures . if he feels they are satisfactory, he may fall back on a „minimum program‟. (pp. 28-29) Consequently, audit strategy is dependent on the level of risk from the firm‟s risk assessment process (Johnson, 1987). A key point in the detection of fraud, or any error, is the auditor's recognition of the signs that an error exists. The risk assessment process highlights the number of "red flags," such as areas of situational pressures, the opportunity to commit fraud, and personality factors of the person committing the fraud (Albrecht et al., 1978). For example, audit staff members “consider very complex factors such as management integrity, the likelihood of management override, and control consciousness” (Janell and Wright, (1990). However, while auditors regressed toward the base rate data, the regression was not of the magnitude required given the description of a client's management (Joyce and Biddle, 1981). Additionally, studies from Australia (Van Peursem and Pratt, 1993), New Zealand (Kelly, 1991) and the United States
Evaluation of Loose Stone Terrace Structures for Soil Moisture and Fertility Conservation in Sloppy Lands of Attock District, Pakistan

Loose Stone Terrace Structures (LSTS) are among the important measures to enhance the water conservation and to obtain maximum crop yield. Present study was designed to evaluate the impact of LSTS on soil moisture conservation, wheat yield and physico-chemical characteristics of soil. Wheat was sown on the upstream of LSTS consisting of two major blocks; one with structure and other without structure while under both there were two sub-blocks; one with recommended dose of fertilizer and other with famer practice. In this way there were four treatments including Recommended Dose with Structure (RDWS), Recommended Dose without Structure (RDWOS), Farmer Practice with Structure (FPWS) and Farmer Practice without Structure (FPWOS). The economic evaluation of the structures indicated that the LSTS (average cost US$ 35.85 per structure) is very cost-effective. LSTS enhanced profile soil moisture retention up to 21% by reducing run off and wheat yield was increase up to 15% in RDWS. Soil fertility level improved significantly, trend revealed that LSTS have conserved the soil nutrients by minimizing the run off and soil sediment loss. It was also noticed that gully development was minimized greatly due to the safe disposal of surplus rain water which had improved the soil structure of cultivated lands and stopped fertility depletion. Keywords : Loose stone structures, water-harvesting structures, rainfed, wheat production
HOW TO MOTIVATE DE-MOTIVATED JAPANESE COLLEGE EFL LEARNERS

In Japan, English is a significant part of everyday life. We see English advertising signs all around us, we use English loan-words in Japanese written and spoken communication, and many Japanese songs incorporate English into their lyrics (Aspinall, 2003). On the other hand, it is known to scholars that many Japanese students are de-motivated to study English. Hasegawa (2004) reports that 71% of junior high school students and 77% of senior high school students are not motivated to study English. Among the reasons for de-motivation are the lack of perceived relevance of English learning and the lack of confidence in capabilities. Thus, this present study focuses on the following four areas as tools to help de-motivated students become re-motivated and to enable them to sustain that motivation to study English throughout the 2016 academic year: (1) the four sources of self-efficacy beliefs (Bandura, 1977); (2) the establishment of concrete EFL study reasons for future careers; (3) the development of time management skills; and (4) the understanding of effective self-regulated learning. 210 Japanese college freshmen in four different proficiency groups participated in this study. It was found that when focus was placed on sources of self-efficacy, students in all the proficiency groups were able to significantly improve their English listening skills throughout the academic year, and that students in general were able to sustain relatively high self-efficacy beliefs about their English listening skills. However, a sharp decline was found in the number of students who were able to sustain that motivation during the two-month summer break. It is suggested that ample examples of concrete English study reasons that are associated with students' future careers as well as activities for visualization (Sampson, 2012) might need to be implemented into our pedagogic approach to help our freshmen put their acquired knowledge into action during the summer break. Article visualizations:
The effect of ambient scent on consumer experience: Evidence from mobile industry

Article history: Received: July 20, 2018 Received in revised format: July 24, 2018 Accepted: August 9, 2018 Available online: August 10, 2018 The purpose of this experiment is to investigate the effect of the environmental scent on the sensory and physical aspects of the consumer's experience. Samples were tested in a pre-test and post-test group for two days with one week interval. At the time of the post-test, the subjects were exposed to a gardening fragrance when exposed to customer service. In this paper, an independent variable called environmental notes and six dependent variables including feelings of comfort, perception of waiting time, perceived service quality, loyalty, charming sensation, and service satisfaction were used for testing. This research is, in terms of purpose or orientation, applied and operational, descriptive and experimental. In this study, alternative assumptions about the effect of the environmental scent on feelings of comfort, perception of waiting time, loyalty and charming sensation were approved, but the effect of the environmental scent on perceived service quality of service and service satisfaction were not approved. According to the results of this research, it can be said that consumers’ environmental perception had a positive impact on the sensory dimension of customer’s experience in customer service, but did not affect their physical experiences. © 2018 by the authors; licensee Growing Science, Canada
A DYNAMIC CAUSAL LINKAGE BETWEEN FINANCIAL DEVELOPMENT, TRADE OPENNESS AND ECONOMIC GROWTH: EVIDENCE FROM MALAWI.

This paper investigates the dynamic causal relationship between financial development, trade openness and economic growth in Malawi in trivariate (VAR) model. The study also explores a possible indirect causal effect which finance may have on growth through trade openness. Three alternative measures of financial development: money supply, liquid liabilities, and private sector credit are employed to determine the impact of different aspects of financial development on economic growth. The Johansen Cointegration tests results indicate a long-run positive relationship between financial development, trade openness and economic growth. The Granger causality test results based on VECM shows that financial development has a unilateral causal effect on economic growth in the short-run; while financial development and trade openness have a short-run bidirectional relationship depending on financial development measure. However, the findings indicate that the indirect causal effect that financial development has on economic growth through trade openness depends on financial development measure.
Impact of Gender Inequality on Economic Growth in the Arab Region

This study examines empirically the influence of gender inequality on the economic growth across Arab region. The data sample includes 19 countries for the period from 1990 to 2014. The model is estimated using Pooled OLS and Fixed Effect techniques. Interestingly, findings show that there is no evidence of both gender inequality in education and gender inequality in labor force to hinder economic growth across Arab region. In fact, the findings of this study show that the main factors driving the economic growth across the Arab region are capital accumulation as well as population growth.
Economic Valuation of Sport-Fishing in Sweden: Empirical Findings and Methodological Developments

Paulrud. A. 2004. Economic Valuation of Sport-Fishing in Sweden: Empirical Findings and Methodological Developments. Doctor’s dissertation. ISSN 14016230. ISBN 91-576-6707-1. Little is currently known about the net benefits and, therefore, the importance of recreational fishing in Sweden from an economic point of view. This thesis is an attempt to fill this gap by providing a number of empirical valuation studies on recreational fishing in Sweden. Furthermore, the thesis also proposes a number of methodological improvements of the currently available methods for measuring environmental benefits. The empirical results suggest that the economic value of sport-fishing in Sweden is higher than previously thought. In studies carried out at the Byske river, the Kaitum river and in the Bohus region (which includes river, lake and sea fishing), I find that the net value per day is roughly about SEK 100 (with variations depending on quality characteristics, travel costs and so on). In contrast, earlier studies find values that are much lower. Furthermore, I also find that the marginal value (per kg or number) varies significantly according to the type of fishing (ordinary, put and take, coastal, guide-boat, river), ranging from a few SEK (coastal fishing in Bohus region) to several hundred SEK for obtaining a “trophy fish” in the Kaitum river. A simple way of obtaining the marginal value of catch for each respondent within a contingent valuation experiment is proposed. Secondly, a multi-attribute extension of the contingent valuation method is devised, allowing a straightforward way to estimate the value of changing site characteristics. Thirdly, a new approach to designing a choice experiment is introduced, showing how a theoretically consistent design procedure by approximation can be implemented in a simple manner. Fourthly, a re-interpretation of a model often used in valuing environmental goods (the Random Utility Maximizing (RUM) model) is offered. While we are able to estimate the value of fish management in several dimensions (catch and release, bag limit and so on), the next step is to fully integrate this effort with available insights from ecological modelling of fish resources.
3 May 2019 The Effects of Contract Framing on Misconduct and Entitlement American Accounting Association

This study examines the effects of incentive contract framing on misreporting and entitlement. I conduct a 2x2 between subjects experiment, manipulating incentive contract framing (Bonus / Penalty) and the awareness of the opportunity to misreport (Before Effort / After Effort). I predict and find that (1) penalty contracts cause a higher rate and degree of misreporting and (2) this greater misreporting occurs due to a greater sense of entitlement to the incentive funds. Collectively, this study’s theory and results indicate that while penalty contracts can sometimes increase effort relative to bonus contracts, they also encourage greater dishonesty in reporting when that effort is not successful.
Heat Transfer in Unsaturated Soil with Application to Borehole Thermal Energy Storage

We validated a multiphase flow model for simulating heat transfer in an SBTES system. Convective/conductive heat transfer ratio was higher in the middle of heat storage domain. About 10% of the total heat transfer was in the form of latent heat. An asymmetric heat injection scheme can be useful to increase latent heat transfer. A constant effective thermal conductivity in the model can introduce significant errors.
A Single Channel GLR Detector for High-Frequency Surface Wave Radar

There are various interference sources in the environment of high frequency surface wave radar (HFSWR) which limit detection of small targets. In the work presented here, single-sensor AR-GC-GLR detector examined for actual sea clutter gathered by a HFSWR. Using simulation and practical measurements, the performance of this detector will be proposed. Findings show that the performance of detection will improve by fewer numbers of the interference samples. This dependency is more than ground clutter with sparse plant coverage, which is considered at AR-GCGLR detector. Keywords— Single Channel; HFSWR; Autoregressive process; Gaussian Spectrum
FECUNDITY, SIZE AND DISPERSAL OF THE WHITE WAX SCALE, CEROPLASTES DESTRUCTOR NEWSTEAD (HEMIPTERA: COCCIDAE), IN THE WESTERN CAPE PROVINCE OF SOUTH AFRICA

FECUNDITY, SIZE AND DISPERSAL OF THE WHITE WAX SCALE, CEROPLASTES DESTRUCTOR NEWSTEAD (HEMIPTERA: COCCIDAE) IN THE WESTERN CAPE PROVINCE OF SOUTH AFRICA. Ceroplastes destructor Newstead has recently attained pest status in areas of South Africa where citrus is grown, particularly on Citrus reticulata in the Western Cape Province. The fecundity, fertility and dispersal of C. destructor were studied as part of a comprehensive overview of its morphology, biology and population dynamics, with the aim of providing a more informed basis for control programs. Fecundity varied significantly both between orchards (P 0.05). Dispersal was by 1st-instar nymphs, mainly on air-currents, and the numbers caught on a series of sticky traps up to 4m from the source were very similar, suggesting that wind dispersal was very efficient. The numbers caught appeared to be positively correlated to the initial population. The population of 2nd-instar nymphs on the seedlings after 6 weeks was smaller after an initially heavy infestation than on those initially more lightly infested. Key words: hosts, incubation period, Psidium quajava, Ponocirus trifoliata, Eugenia malaccensis, Gardenia thunbergia.
Free subgroups of inverse limits of iterated wreath products of non-abelian finite simple groups in primitive actions

Abstract Let 𝒲 = { G i ∣ 1 ≤ i ∈ ℕ } {\mathcal{W}=\{G_{i}\mid 1\leq i\in\mathbb{N}\}} be a set of non-abelian finite simple groups. Set W 1 = G 1 {W_{1}=G_{1}} and choose a faithful transitive primitive W 1 W_{1} -set Δ 1 \varDelta_{1} . Assume that we have already constructed W n - 1 W_{n-1} and chosen a transitive faithful primitive W n - 1 W_{n-1} -set Δ n - 1 \varDelta_{n-1} . The group W n W_{n} is then defined as W n = G n ⁢ wr Δ n - 1 ⁡ W n - 1 {W_{n}=G_{n}\operatorname{wr}_{\varDelta_{n-1}}W_{n-1}} . If W is the inverse limit W = lim ← ⁡ ( W n , ρ n ) {W=}{\varprojlim(W_{n},\rho_{n})} with respect to the natural projections ρ n : W n → W n - 1 {\rho_{n}\colon W_{n}\to W_{n-1}} , we prove that, for each k ≥ 2 k\geq 2 , the set of k-tuples of W that freely generate a free subgroup of rank k is comeagre in W k W^{k} and its complement has Haar measure zero.
N A ] 2 0 Fe b 20 17 Calibrated Filtered Reduced Order Modeling

We propose a calibrated filtered reduced order model (CF-ROM) framework for the numerical simulation of general nonlinear PDEs that are amenable to reduced order modeling. The novel CF-ROM framework consists of two steps: (i) In the first step, we use explicit ROM spatial filtering of the nonlinear PDE to construct a filtered ROM. This filtered ROM is low-dimensional, but is not closed (because of the nonlinearity in the given PDE). (ii) In the second step, we use a calibration procedure to close the filtered ROM, i.e., to model the interaction between the resolved and unresolved modes. To this end, we use a linear or quadratic ansatz to model this interaction and close the filtered ROM. To find the new coefficients in the closed filtered ROM, we solve an optimization problem that minimizes the difference between the full order model data and our ansatz. Although we use a fluid dynamics setting to illustrate how to construct and use the CF-ROM framework, we emphasize that it is built on general ideas of spatial filtering and optimization and is independent of (restrictive) phenomenological arguments. Thus, the CF-ROM framework can be applied to a wide variety of PDEs.
Heterogeneous freezing of water droplets containing kaolinite and montmorillonite particles

Heterogeneous freezing of water droplets containing kaolinite and montmorillonite particles B. J. Murray, T. W. Wilson, S. L. Broadley, and R. H. Wills School of Chemistry, Woodhouse Lane, University of Leeds, Leeds LS2 9JT, UK now at: Department of Chemistry, University of Warwick, Gibbet Hill Road, Coventry CV4 7AL, UK Received: 1 April 2010 – Accepted: 9 April 2010 – Published: 16 April 2010 Correspondence to: B. J. Murray (b.j.murray@leeds.ac.uk) Published by Copernicus Publications on behalf of the European Geosciences Union.
Influence of ventilation and media on potato ( Solanum tuberosum L.) tuberization and its growth characteristics

Considering the most suitable relationship between ventilation and media in this study, two mixtures of perlite and coir (3:1, light and 1:3, heavy v/v) were applied to determine the growth characteristics var. Sante of potato plantlets. As potato has high potential in minituber production, different levels of supplemental aeration (0, 12.5, 25 and 75%, v/v/min) were compared for providing root oxygen demand and increasing potato minituber yield. Applying sufficient aeration led to significant increase in dry matter, number, size, quality of minituber and most of the growth parameters such as leaf area index (LAI), leaf area index duration (LAID), harvest index (HI) and root : shoot ratio. The results showed that by applying aeration at 25% (v/v/min), tuber yield was increased significantly up to 162% and increase in tuber number was predominant at the rate of 3678 tuber/m2. Desirable performance of aerated plant can be resulted from root oxygen demand of potato which is higher than normal ventilation in media. Heavy media was more responsive to aeration than light one. Thus, aeration at 25 and 12.5% (v/v/min) in heavy and light media respectively was considered as favorable level in rizo-sphere and had positive effect on tuberization.
Effects of Social-Emotional Education on Pre-Kindergarten Student Academic Achievement

Social-emotional education is an ongoing area of interest to optimize student achievement and ameliorate problem behaviors. This study examines the systematic effects of social-emotional education on preschool students’ academic achievement testing. A sample of Pre-Kindergarten students from private, suburban preschools was examined for this study. The results of this study yielded strong positive academic achievement scores in the domains of Verbal Reasoning, Quantitative Reasoning, and Early Math for students exposed to a social-emotional education program compared to a matched sample not exposed to socialemotional education. The results add to the research on social-emotional education by studying a lesser-studied population of students not deemed as at-risk. Preschool programs are encouraged to instill social-emotional education programs.
Feature Desynchronization in Online Character Recognition

This paper discusses desynchronization of feature elements, such as X-coordinate and Y-coordinate, in online character recognition. The main results were twofold: First, the feature desynchronization has ability to compensate the shape difference between character patterns. Second, the feature desynchronization is useful to improve recognition accuracy if its range is regulated according to actual deformation characteristics of characters.
VIDEO CODING BASED ON COMPRESSED SENSING

Compressed Sensing (CS) is a new approach to signal acquisition that can potentially allow us to design very simple video encoders that can be implemented on mobile devices with limited resources. However, previously proposed CS based video codec either require a conventional video codec or a feedback channel for effective operation, thus increasing the complexity. In this paper, a distributed Compressed Video Sensing codec is proposed that only makes use of CS at the encoder. A novel Side Information generation scheme is incorporated in the decoder which exploits the correlation between CS measurements of nearby frames. It is much simpler than other schemes found in the literature and yet effective. Simulation results demonstrate that effective video coding can be achieved using this codec. Keywords-Compressed sensing, distributed compressed video sensing, distributed video coding, low-complexity video coding, side information
LTP induction drives remodeling of astroglia to boost glutamate escape from synapses

Summary Astroglia constrain extrasynaptic escape of the excitatory neurotransmitter glutamate, thus controlling synaptic signal integration in cortical circuits, which ultimately influences cognitive function. Memory formation is associated with synaptic remodeling but how the latter affects perisynaptic astroglia and thus extrasynaptic glutamate actions remains unknown. We used light diffraction-insensitive microscopy methods to find that a classical synaptic memory event, long-term potentiation (LTP), ex vivo and in vivo, at multiple or individual connections, triggers sub-microscopic withdrawal of astroglia from potentiated synapses. Molecular localization super-resolution imaging and optical glutamate sensors combined with patch-clamp reveal that LTP induction prompts spatial retreat of glial glutamate transporters, boosting glutamate spillover and thus NMDA receptor-mediated inter-synaptic signaling. The LTP-triggered shape change does not depend on major Ca2+-dependent cascades in astrocytes but involves their NKCC1 transporters and the actin-controlling protein cofilin. Thus, a plasticity event at individual synapses engages an astroglial mechanism regulating excitatory signal integration among neighboring connections.