Miracle-dz/UniFAR-FTUs huggingface dataset:
The Formation of Separate Risk Management Committee and the Effect on Modified Audit Report

The aim of the paper is to examine the formation of a separate risk management committee (RMC) and its effect on the modified audit report among the non-banking and financial companies listed in Bursa Malaysia. Data was collected from the annual reports of a sample of 300 companies from 2004 until 2009. Both descriptive and multivariate analyses were employed to address the research objectives. The results indicate that a separate RMC is negatively related with the acceptance of the modified audit report. Further, the RMC’s members with independent non-executive status and members with accounting and financial background will also probably reduce the acceptance of the modified audit report. However, losses recorded for previous financial years are likely to increase the issuance of modified audit report by the auditor. The period of auditor engagement with the client and client size will also affect the modified audit report. The findings provide empirical evidence on the development and importance of a separate RMC for the modified audit report.
SUBCOLONY CHARACTERISTICS AND BREEDING PERFORMANCE IN THE CHINSTRAP PENGUIN PYGOSCELIS ANTARCTICA

SUMMARY. —Subcolony characteristics and breeding performance in the chinstrap penguin Pygoscelis antarctica. Aims: Subcolonies of penguins differ markedly in physical characteristics and in breeding success. Subcolony size is the best studied subcolony characteristic and has been suggested to be an important factor explaining the variation in reproductive success. Small subcolonies generally have lower breeding success, probably because they suffer from worse environmental conditions. It is likely that lower quality individuals also occupy smaller subcolonies, which in turn affects breeding success. However, results are not always consistent, and other subcolony characteristics may mediate breeding success. In the present study, the relationship is investigated between physical subcolony characteristics (slope, isolation and size) and several variables indicative of individual quality and breeding success in the chinstrap penguin Pygoscelis antarctica. Location: The study was performed in the Vapour Col chinstrap penguin colony on Deception Island (South Shetlands Archipelago, 63∞ 00’ S, 60∞ 40’ W) during the austral 2002-03 breeding season. Methods: The slope, the degree of isolation and the size (number of nests) of 22 randomly selected subcolonies were measured. Variables indicating individual quality were considered in 10 nests of each subcolony: parental body size (bill length, bill depth, flipper length), nest size and egg size, and variables indicating breeding success: hatching date and hatching success. Results: Both isolated and sloped subcolonies were smaller in size, and were occupied by male parents with shorter bills and less bill depth respectively. Isolated subcolonies also showed a delayed hatching date and lower hatching success and females of more sloped subcolonies laid smaller eggs. Nest size was larger in isolated subcolonies and smaller in sloped subcolonies. Conclusions: This study indicates that physical characteristics of subcolonies, such as the degree of isolation and slope, rather than just size, affect breeding success of chinstrap penguins. It is also suggested that nest size could be an indicator of individual quality only if it is compared within the same subcolony or if the effect of subcolony is taking into account.
Bioprospecting and characterization of poly-bhydroxyalkanoate (PHAs) producing bacteria isolated from Colombian sugarcane producing areas

Bioprospecting for poly-b-hydroxyalkanoate (PHA)-accumulating micro-organisms was carried out in sugarcane growing areas of Colombia. They were isolated in unbalanced culture medium (high carbon/nitrogen ratio) with sucrose, fructose and glucose used as carbon source. PHAs producing bacteria were identified by staining with Sudan black and solubilising cellular components in sodium hypochlorite. A arbitrary scale was established (ranging from 1 to 4) for selecting the best strains, acording to growth, staining with Sudan black and solubilising cellular material. 108 isolates rated higher than 2 were obtained by using this scale; 44 of these were selected for evaluating them in a balloon flask for their ability to grow in sucrose. Scheffe’s test grouped the isolates evaluated in the balloon flask for polymer production and productivity. The 6 best isolates were evaluated in a fermenter to determine their kinetic growth profiles, substrate consumption and polymer accumulation. Differential scanning calorimeter (DSC) was used on the recovered polymer for determining fusion temperature and the conclusion was reached that 2 strains accumulated poly--hydroxybutyrate (PHB) and another 4 accumulated hydroxy-butyrate copolymers and other monomer units. These 6 strains were molecularly characterised by partially sequencing the 16s rRNA ribosomal gene, localizing them in 4 clusters on the taxonomic tree.
Learning to deal with risk: what does reinforcement learning tell us about risk atittudes?

People are generally reluctant to accept risk. In particular, people overvalue sure gains, relative to outcomes which are merely probable. At the same time, people are also more willing to accept bets when payoffs involve losses rather than gains. I consider how far adaptive learning can go in explaining these phenomena. I report simulations in which adaptive learners of the kind studied in Roth & Erev (1995, 1998) and Borgers & Sarin (1997, 2000) deal with a problem of repeated choice under risk where alternatives differ by a mean preserving spread. The simulations show that adaptive learning induces (on average) risk averse choices. This learning bias is stronger for gains than for losses. Also, risk averse choices are much more likely when one of the alternatives is a certain prospect. The implications of a learning interpretation of risk taking are explored.
Green House Gas emissions from Hydropower Reservoirs: Policy and Challenges

The Greenhouse gas (GHG) emissions turns out to be one of the most important factor contributing to global warming significantly. Literature revealed that reservoirs too can be an important source of emissions, especially in tropical areas. A lot of efforts have undergone in determining the GHG from reservoirs, however, due to various uncertainties like lack of standardized measurement tools and techniques, till date the determination has been little difficult. Some of the international organization like United Nations Educational, Scientific, and Cultural Organization (UNESCO), International Energy Agency (IHA), and International Hydropower Association (IEA) has been making a lot of effort to know the contribution that reservoirs make in GHG emissions. The key objective of this paper is to find policy and challenges at different scales that could help to address the GHG emissions from reservoirs and its impact on climate change.
Actual Media Reports on GM Foods and Chinese Consumers' Willingness to Pay for GM Soybean Oil

Information has been proven to have significant impacts on consumers' behavior and willingness to pay (WTP). In this study, information on GM soybean oil is given in the form of real-life cases involving GM food. These cases recorded from actual media reports. Using a hybrid of the double-bounded and payment care elicitation approaches, Chinese consumers' WTP for soybean oil is examined both before and after these cases are presented to them. Results indicate that media reports on positive cases do not increase consumers' WTP significantly, while reports on negative cases drastically lower their WTP.
THE DYNAMICS OF RAPID REDSHIFTED AND BLUESHIFTED EXCURSIONS IN THE SOLAR Hα LINE

We analyze high temporal and spatial resolution time-series of spectral scans of the Hα line obtained with the CRisp Imaging SpectroPolarimeter instrument mounted on the Swedish Solar Telescope. The data reveal highly dynamic, dark, short-lived structures known as Rapid Redshifted and Blueshifted Excursions (RREs, RBEs) that are on-disk absorption features observed in the red and blue wings of spectral lines formed in the chromosphere. We study the dynamics of RREs and RBEs by tracking their evolution in space and time, measuring the speed of the apparent motion, line of sight (LOS) Doppler velocity, and transverse velocity of individual structures. A statistical study of their measured properties shows that RREs and RBEs have similar occurrence rates, lifetimes, lengths, and widths. They also display non-periodic, nonlinear transverse motions perpendicular to their axes at speeds of 4–31 km s−1. Furthermore, both types of structures either appear as high speed jets and blobs that are directed outwardly from a magnetic bright point with speeds of 50–150 km s−1, or emerge within a few seconds. A study of the different velocity components suggests that the transverse motions along the LOS of the chromospheric flux tubes are responsible for the formation and appearance of these redshifted/blueshifted structures. The short lifetime and fast disappearance of the RREs/RBEs suggests that, similar to type II spicules, they are rapidly heated to transition region or even coronal temperatures. We speculate that the Kelvin–Helmholtz instability triggered by observed transverse motions of these structures may be a viable mechanism for their heating.
Wave mediated angular momentum transport in astrophysical boundary layers

Context. Disk accretion onto weakly magnetized stars leads to the formation of a boundary layer (BL) where the gas loses its excess kinetic energy and settles onto the star. There are still many open questions concerning the BL, for instance the transport of angular momentum (AM) or the vertical structure. Aims. It is the aim of this work to investigate the AM transport in the BL where the magneto-rotational instability (MRI) is not operating owing to the increasing angular velocity (r) with radius. We will therefore search for an appropriate mechanism and examine its e ciency and implications. Methods. We perform 2D numerical hydrodynamical simulations in a cylindrical coordinate system (r;’) for a thin, vertically integrated accretion disk around a young star. We employ a realistic equation of state and include both cooling from the disk surfaces and radiation transport in radial and azimuthal direction. The viscosity in the disk is treated by the -model; in the BL there is no viscosity term included. Results. We find that our setup is unstable to the sonic instability which sets in shortly after the simulations have been started. Acoustic waves are generated and traverse the domain, developing weak shocks in the vicinity of the BL. Furthermore, the system undergoes recurrent outbursts where the activity in the disk increases strongly. The instability and the waves do not die out for over 2000 orbits. Conclusions. There is indeed a purely hydrodynamical mechanism that enables AM transport in the BL. It is e cient and wave mediated; however, this renders it a non-local transport method, which means that models of a e ective local viscosity like the -viscosity are probably not applicable in the BL. A variety of further implications of the non-local AM transport are discussed.
Fertility and Divorce

In this paper a model which relates a couple’s divorce probability and fertility decision is developed. Theory predicts that couples with children are less likely to divorce, and conversely that couples with higher ex-ante divorce probabilities are less likely to give birth to children. The model’s predictions are tested using the five waves 1990-95 of the German Socio-Economic Panel and of the Panel Study of Income Dynamics, and the five waves 19911996 of the British Household Panel Survey. The identification and estimation of the causal effect of fertility on divorce is based on instrumental variable estimation. The sex of the two previous children is chosen as an instrument for exogenous fertility movements. IV estimation results contrast strongly with simple OLS estimates. Once the problem of the endogeneity of fertility is taken explicitly into account, the implied instrumental variable estimate of the effect of fertility on divorce has positive and therefore opposite sign with respect to the conventional least squares estimates.
Title Stimulation of N 2 O emission by conservation tillage management in agricultural lands : A meta-analysis Permalink

Conservation tillage has been widely adopted in agricultural lands worldwide and is considered a potential strategy for climate change mitigation through enhanced carbon sequestration. However, conservation tillage may alter soil N2O emissions, which may diminish the potential climate change mitigation benefits. Based on 212 observations from 40 publications, a meta-analysis was conducted to quantitatively assess the effects of climate regimes, initial soil properties, and type/duration of agricultural practices on soil N2O emission following application of conservation tillage. Overall, conservation tillage significantly increased soil N2O emission by 17.8% compared to conventional tillage. The greatest increase in N2O emission was observed from soils in tropical climates (70.1%) experiencing short-term (29.3%) application of conservation tillage. Soil pH and clay content significantly influenced N2O emission, while overall soil texture and soil organic carbon (SOC) were not effective predictors of soil N2O emission following conservation tillage. According to the categorical metaanalysis, agricultural practices, including water, residue, and rotation managements and crop types, significantly affected soil N2O emission following conservation tillage. Conservation tillage induced N2O emissions were mitigated with rain-fed cropping systems, residue removal, crop rotation and cultivation of beans and some vegetables. Significant categorical variables affecting N2O emission were mainly attributed to soil aeration and substrate availability, which were important factors affecting nitrification and denitrification processes. Overall, the conservation tillage induced N2O emission factor (EFad) increased by 0.40%, suggesting an attenuation of climate change benefits from increased N2O emission. Our meta-analysis provides a scientific basis for assessing the effects of conservation tillage on N2O emissions and provides site-specific information to mitigate N2O emissions associated with conservation tillage practices.
Affine‐Structure Models and the Pricing of Energy Commodity Derivatives

We consider a seasonal mean-reverting model for energy commodity prices with jumps and Heston-type stochastic volatility, and three nested models for comparison. By exploiting the affine form of the log-spot models, we develop a general valuation framework for futures and discrete arithmetic Asian options. We investigate five major petroleum commodities from Europe (Brent crude oil, gasoil) and US (light sweet crude oil, gasoline, heating oil) and analyse the effects of the competing fitted spot models in futures pricing, Asian options pricing and hedging. We find evidence that price jumps and stochastic volatility are important features of the petroleum price dynamics.
Do Botulinum Toxin Injections Improve the Freezing of Gait (FOG) Episodes Experienced by Parkinson’s Disease (PD) Patients?

OBJECTIVE: The objective of this selective EBM review is to determine whether or not botulinum toxin injections improve the freezing of gait (FOG) episodes experienced by patients diagnosed with Parkinson’s disease (PD). STUDY DESIGN: This review is based on three randomized controlled trials published in 2004, 2005, and 2007. All of the studies compared the efficacy as well as safety of using botulin toxin injections to treat FOG episodes experienced by PD patients. DATA SOURCES: All articles used were published in English, in peer-reviewed journals, and were found using PubMed searches. OUTCOMES MEASURED: For all studies, the safety and efficacy of botulin toxin injections in the legs of patients with PD who experience FOG episodes was evaluated using clinical assessment as well as questionnaires such as the United Parkinson’s Disease Rating Scale (UPDRS). The post-treatment measurements were compared to pre-treatment baseline assessments to determine any improvements. RESULTS: Leg weakness, skin changes, and increase in number of falls were a few adverse reactions that occurred after treatment with botulinum toxin injections. The three studies completed by Wieler, Fernandez, and Gurevich had statistically insignificant results. CONCLUSION: All three of the RCTs that were evaluated did not demonstrate a statistically significant difference after the patients received botulinum toxin injections. Botulinum toxin injections are not proven to be effective in the treatment of PD FOG episodes. However, as there were no life threatening or extremely unsafe adverse reactions, further future studies would be warranted in which a larger sample size could be evaluated.
CO 2 enrichment increases nutrient leaching from model forest ecosystems in subtropical China

Abstract. The effect of high atmospheric CO2 concentrations on the dynamics of mineral nutrient is not well documented, especially for subtropical China. We used model forest ecosystems in open-top chambers to study the effects of CO2 enrichment alone and together with N addition on the dynamics of soil cations and anions. Two years of exposure to a 700 ppm CO2 atmospheric concentration resulted in increased annual nutrient losses by leaching below 70 cm soil profile. Compared to the control, net Mg2+ losses increased by 385%, K+ by 223%, Ca2+ by 167% and NO3−-N by 108%, respectively. Increased losses following exposure to elevated CO2 were related to both faster weathering of minerals/organic matter decomposition and greater amounts of leaching water. Net annual nutrient losses in the high CO2 concentration chambers reached 22.2 kg ha−1 year−1 for K+, 171.3 kg ha−1 year−1 for Ca2+, 8.2 kg ha−1 year−1 for Mg2+ and about 2 kg ha−1 year−1 for NO3−-N. The N addition alone had no significant effect on the mineral nutrient leaching losses. However, addition of N together with the high CO2 treatment significantly reduced mineral nutrient losses.We hypothesize that forests in subtropical China might suffer from nutrient limitation and reduction in plant biomass under elevated CO2 concentration due to mineral leaching losses in the future.
Modelling International Wind Energy Diffusion: Are the Patterns of Induced Diffusion 'S' Shaped?

Recent years have seen growing academic interest in the concept of induced diffusion as efforts to address concerns about energy security and climate change have intensified. Research on induced diffusion explores whether policy tools or interventions can incentivise the diffusion of innovations. This body of knowledge has explored the effectiveness and efficiency of various policy interventions and as such has been concerned with the determinants of diffusion. This paper is, by way of contrast, concerned with the patterns of diffusion when diffusion is induced. Thus, using two datasets, the paper explores the patterns of international wind energy diffusion in OECD countries. The model employed in the paper predicted that wind energy, as a complex and expensive innovation, would exhibit the characteristics of a logistic diffusion curve rather than a loglogistic curve. The empirical modelling of these two curves shows that, consistent with a further proposition developed in the paper, the results are no way near as conclusive as those of earlier studies. These results imply that the patterns of induced diffusion are considerably different to those observed conventionally.
Phytochemical and Biological Activity of Cucurbita Seed Extract

The present study was performed to investigate the phytochemical screening, total phenol, tannin content, antioxidant and antibacterial activity from seed extracts of Cucurbita pepo and Cucurbita maxima (Tindivanam). The phytochemical analysis revealed the presence of active ingredients such as steroids, cardioglycosides, phenols, terpenoids, alkaloids and tannins in the seed extract of Cucurbita pepo followed by Cucurbita maxima. Gallic acid (GA), Tannic acid (TA) and Butylated Hydroxy Toluene (BHT) were taken as standard in case of total phenol, tannin and antioxidant activity respectively. Total phenol and tannin content were quantitatively estimated which recorded maximum in Cucurbita pepo (8.37Â±0.2 mg Gallic Acid Equivalents (GAE)/g and 20.47 Â± 0.37 mg Tannic Acid Equivalents (TAE)/g). The seed extracts were evaluated for antioxidant activities by DPPH (1, 1â€“ Diphenyl -2- picryl - hydrazyl) radical scavenging assay. Among the two species with different solvents used, maximum antioxidant activity was found in the acetone seed extract (84.27Â±0.19%) of Cucurbita pepo followed by Cucurbita maxima (67.83 Â± 0.37%). Different concentrations of acetone seed extracts were tested for the anti-bacterial activity against Bacillus subtilis, Bacillus cereus, Staphylococcus aureus, Pseudomonas aeruginosa and Escherichia coli using the agar disc diffusion technique. The acetone seed extracts of Cucurbita pepo had superior level of antimicrobial activity. The powerful antibacterial effect is attributed to the greater amount of tannins compound in the acetone seed extracts of Cucurbita pepo.
Dynamics of extracellular enzyme activities in seawater under changed atmospheric pCO2: a mesocosm investigation

As part of the PeECE II mesocosm project, we investigated the effects of pCO2 levels on the initial step of heterotrophic carbon cycling in the surface ocean. The activities of microbial extracellular enzymes hydrolyzing 4 polysaccharides were measured during the development of a natural phytoplankton bloom under pCO2 conditions representing glacial (190 µatm) and future (750 µatm) atmospheric pCO2. We observed that (1) chondroitin hydrolysis was variable throughout the pre-, early- and late-bloom phases, (2) fucoidanase activity was measurable only in the glacial mesocosm as the bloom developed, (3) laminarinase activity was low and constant, and (4) xylanase activity declined as the bloom progressed. Concurrent measurements of microbial community composition, using denaturing-gradient gel electrophoresis (DGGE), showed that the 2 mesocosms diverged temporally, and from one another, especially in the late-bloom phase. Enzyme activities correlated with bloom phase and pCO2, suggesting functional as well as compositional changes in microbial communities in the different pCO2 environments. These changes, however, may be a response to temporal changes in the development of phytoplankton communities that differed with the pCO2 environment. We hypothesize that the phytoplankton communities produced dissolved organic carbon (DOC) differing in composition, a hypothesis supported by changing amino acid composition of the DOC, and that enzyme activities responded to changes in substrates. Enzyme activities observed under different pCO2 conditions likely reflect both genetic and population-level responses to changes occurring among multiple components of the microbial loop.