Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit Quality of Italian Industrial Non-Listed Firms: An Empirical Analysis

The study measures audit quality of Italian non-listed SMEs, moving from two elements: i) the Italian law distinguishes between administrative and financial audit; ii) while listed companies have to assign administrative audit to the Board of Statutory Auditors (BSA), and financial audit to external auditors. However, non-listed firms, which are not “entities of public interest” and are not obliged to prepare consolidated financial statements, can assign both to the BSA. The research compares audit quality performed by these bodies.Considering the independence of BSA’s members, it is expected that there are no significant differences between the two alternatives. Moreover, it is hypothesized that Italian SMEs tend to underestimate earnings.The approach adopted differs from previous studies because it analyses SMEs (which represent the wider market for audit services), while literature mainly analyses large listed firms. Moreover, the modified Jones’ regression model is adopted to the characteristics of the Italian firms.
Correlations and path analysis of morphological and yield traits of cactus pear accessions

The objectives of this study were to evaluate the relationships between morphological characteristics and fresh matter yield of cactus pear and identify their direct and indirect effects. Nineteen accessions were evaluated for the following traits: number (NCl), thickness (ThCl), length (LCl) and width (WCl) of cladodes, plant height (PH) and plant width (PW), and green matter yield (GMY), dry matter yield (DMY) and dry matter percentage (DM). The correlations were estimated, and path analysis was performed by the method proposed by Wright. GMY was strongly correlated with DMY, allowing indirect selection for this trait. NCl and ThCl had a direct effect on GMY and can be used for indirect selection or as secondary traits in the selection process. Given the lack of significant correlations between MS and DMY, it is possible to select a palm variety with high DMY and DM.
An Account of Healing Depression Using Ayahuasca Plant Teacher Medicine in a Santo Daime Ritual

Abstract Ayahuasca is a psychoactive traditional plant medicine preparation used by the indigenous tribes of the Upper Amazon in their shamanic traditions. Its use has become popular amongst Westerners seeking alternative means of healing, and the medicine has now spread across the globe via syncretic spiritual healing traditions such as the Santo Daime Church. Despite the increased use of the medicine, little research exists on its effectiveness for healing depression. The existing literature does not contain a detailed self-reported phenomenological account of ayahuasca healing a case of depression. The aim of this paper is to share a personal account of healing depression using ayahuasca in a Santo Daime ritual in Johannesburg, South Africa. This experience was unplanned and unexpected and resulted in a profoundly transformative healing process. Based on my experience, I describe ayahuasca’s ingestion as having created a powerful mind-body-spirit connection that resulted in what appeared and felt like a profound reconfiguration of the bio-electrical energy system in my body and a powerful anti-depressant action on my mind. These effects were catalyzed by a strong intention to heal and trust in and take responsibility for myself. Other South African Santo Daime members have reported healing of depression with ayahuasca, although in longer and different processes. It appears that the medicine engages the individual’s unique collective self (life-history, physical and mental disposition, beliefs and intents) resulting in different outcomes for different individuals. Thus, from my own and others’ experience, I describe ayahuasca as a spiritual medicine; one that promotes enhanced awareness and deeper connection to one’s core self, to others and the greater universe, while facilitating the manifestation of one’s intentions and beliefs. This encounter with ayahuasca provided me a first-hand experience of learning and healing from the medicine, making real to me the indigenous Amazonian description of plants as being teachers and doctors.
Kinematics and simulations of the stellar stream in the halo of the Umbrella Galaxy

We study the dynamics of faint stellar substructures around the Umbrella Galaxy, NGC 4651, which hosts a dramatic system of streams and shells formed through the tidal disruption of a nucleated dwarf elliptical galaxy. We elucidate the basic characteristics of the system (colours, luminosities, stellar masses) using multiband Subaru/Suprime-Cam images. The implied stellar mass ratio of the ongoing merger event is ∼1:50. We identify candidate kinematic tracers (globular clusters, planetary nebulae, H ii regions) and follow up a subset with Keck/DEIMOS (DEep Imaging Multi-object Spectrograph) spectroscopy to obtain velocities. We find that 15 of the tracers are likely associated with halo substructures, including the probable stream progenitor nucleus. These objects delineate a kinematically cold feature in position–velocity phase space. We model the stream using single test particle orbits, plus a rescaled pre-existing N-body simulation. We infer a very eccentric orbit with a period of ∼0.35 Gyr and turning points at ∼2–4 and ∼40 kpc, implying a recent passage of the satellite through the disc, which may have provoked the visible disturbances in the host galaxy. This work confirms that the kinematics of low surface brightness substructures can be recovered and modelled using discrete tracers – a breakthrough that opens up a fresh avenue for unravelling the detailed physics of minor merging.
Capacity building modules for public libraries to support small-scale business enterprises in Meru County, Kenya

The lack of well-structured capacity building programmes is a serious drawback to the effective development of small-scale business enterprises (SBEs) in Kenya. Public libraries as community information centres can collaborate with other stakeholders in facilitating the required skills. This study investigated the training needs of SBE traders and public library staff with the aim of proposing capacity building modules that can be considered by public libraries in Meru County, Kenya in their endeavour to support the SBEs. In implementing the study, a mixed methods approach was used and the survey research design adopted. Cluster and systematic sampling techniques were used in getting 355 SBE traders while census was used on twenty-one library staff and on two staff from Meru County government. Interviews and questionnaires were used to collect the required data. The response rate was 83.4% and 95% for SBE traders and public library staff respectively. Descriptive statistics and thematic techniques were used to analyse the data. We used the findings of this study and the scholarly insights from previous studies to propose two sets of capacity building modules: for SBE traders and for the public library staff. The training areas comprise business information literacy, technology competency, and nature of information in the business domain. We recommend the adoption of the proposed modules in public libraries in Kenya in elevating support and value contribution in the development of the small business community. We further recommend a training policy for SBEs and the recruitment of experienced, skilled and knowledgeable business librarians.
Volatility smiles and the information content of news

The paper investigates whether the impact of selected news - scheduled and un-scheduled - affects only the current conditional variance of financial prices or, by bringing new information to the market, induces also a revision of the implied variance, i.e. the variance expected to prevail over the life to maturity of an option. The latter phenomenon would signal that news is able to change permanently the consensus on the future economic environment. In addition to recent similar ana lyses which employ the at the money implied volatility to this aim, tests are also performed on the implied out of money and in the money volatilities. These are in fact extremely sensitive to lack of information about the future evolution of the price of the underlying asset: hence, their prices - as well as their implied volatilities - must change significantly after the occurrence of important events.
CP Violation in the Lepton Sector and Implications for Leptogenesis

We review the current status of the data on neutrino masses and lepton mixing and the prospects for measuring the CP-violating phases in the lepton sector. The possible connection between low energy CP violation encoded in the Dirac and Majorana phases of the Pontecorvo-Maki-Nakagawa-Sakata mixing matrix and successful leptogenesis is emphasized in the context of seesaw extensions of the Standard Model with a flavor symmetry Gf (and CP symmetry).
Structure and dynamics of giant low surface brightness galaxies

Giant low surface brightness (GLSB) galaxies are commonly thought to be massive, dark matter dominated systems. However, this conclusion is based on highly uncertain rotation curves. We present here a new study of two prototypical GLSB galaxies: Malin 1 and NGC 7589. We re-analysed existing HI observations and derived new rotation curves, which were used to investigate the distributions of luminous and dark matter in these galaxies. In contrast to previous findings, the rotation curves of both galaxies show a steep rise in the central parts, typical of high surface brightness (HSB) systems. Mass decompositions with a dark matter halo show that baryons may dominate the dynamics of the inner regions. Indeed, a “maximum disk” fit gives stellar mass-to-light ratios in the range of values typically found for HSB galaxies. These results, together with other recent studies, suggest that GLSB galaxies are systems with a double structure: an inner HSB early-type spiral galaxy and an outer extended LSB disk. We also testedthe predictions of MOND: the rotation curve of NGC 7589 isreproduced well, whereas Malin 1 represents achallenging test for the theory.
Soil fertility management practices of cocoa farmers in the Eastern Region of Ghana

National outputs of cocoa beans in Ghana has seen appreci able increases in the last six years due in part to pragmatic policies including the national control of pests and diseases on all cocoa farms, the increased use of fertilizers on farmers’ farms and increase in the producer price paid to farmers. However, productivity on farmers’ farms remains low at 400 kg/ha against potential yield of over 2.5 tonnes per hectare. The continuous mining of inherent fertility of cocoa soils without replenishment has been identified as major cause of the low productivity of cocoa farms. Using structured survey instruments, this study sought to identify farmer soil fertility management practices that enhances yield and which could be improved by way of research outcomes. A total of 150 farmers from three districts in the Eastern region were randomly selected and interviewed on one-on-one basis between July and October 2008. Farmers’ soil fertility management practices included chemical and organic fertilizer application, control of erosion and mulching. Farmers who are members of farmers’ associations had better access to fertilizers and also applied the fertilizers correctly and at the right time. The effectiveness of fertilizer application was dependent on effective control of blackpod disease, capsids and judicious pruning and shade management. The findings imply that intensive education of farmers on the need to carry out recommended husbandry practices was critical if soil fertility management strategies are to be translated into improved on-farm productivity.
Impact of environmental temperature on Atlantic cod Gadus morhua energy allocation to growth, condition and reproduction

The effect of temperature on the allocation of energy to growth, condition and reproduction was examined in juvenile and adult Atlantic cod Gadus morhua inhabiting the southern Grand Bank off Newfoundland, Canada. The study period included both the warmest and coldest environmental conditions in the area over the past 60 yr. Temperature did not influence growth in length or weight, perhaps because growth at higher temperatures was limited by prey availability. Temperature significantly influenced both gutted body condition and liver condition (observed weight divided by predicted weight at length), but the effect was not consistent between the 2 measures of condition. Gutted body condition was highest at warm temperatures, whereas liver condition was highest at low temperatures. Measures of reproductive investment showed clear temperature effects. Fish matured earlier at both low and high temperatures than at intermediate temperatures. Fecundity of southern Grand Bank cod was highest at low temperatures, while the gonadosomatic index (GSI) was highest at warm temperatures. The lack of correlation with fecundity indicates that GSI may not be a good metric of reproductive investment but may be an indicator of how close fish are to spawning. The lower maturity and fecundity at intermediate temperatures could indicate a decrease in reproductive potential under these environmental conditions. Temperature throughout the entire year influenced fish condition, but only temperature during October to May affected reproductive investment. Most of the metrics were highly correlated between males and females, suggesting that both sexes make similar decisions about energy allocation over the observed temperature range.
Influence of Community Based Counsellors and Factors Associated with Exclusive Breastfeeding Practices in Ile – Ife, Nigeria

In spite of breastfeeding being almost universal in Nigeria, exclusive breastfeeding rate is low. Poor practices remain a major cause of neonatal and infant mortality. Community Integrated Management of Childhood illness (CIMCI) is a programme that employs the use of community based counsellors to address these challenges. The study assessed the effect of community based counsellor on breastfeeding practices of mothers and factors associated with exclusive breastfeeding in Ile-Ife, South-west, Nigeria. A comparative cross sectional study was conducted in two Local Government Areas (LGA) of Osun State, Nigeria. The study enrolled 722 mothers of index under five children through a multi stage cluster sampling techniques. Data was collected using structured questionnaire and analyzed using SPSS version 16.0. Approximately 94% of children in the CIMCI implementing LGA were exclusively breastfed compared to 76.1% in the non-implementing LGA (p<0.001). Maternal age, maternal education level, family size, Initiation of breastfeeding within an hour of birth and residence in CIMCI-implementing LGA were significantly associated with exclusive breastfeeding. It was concluded that community based counselling has a positive effect on breastfeeding practices. Community based ‘baby friendly’ breastfeeding initiative is suggested.
Seed Treatment with a Fungal or a Bacterial Antagonist for Reducing Corn Damping-off Caused by Species of Pythium and Fusarium.

Bioassays were conducted under greenhouse conditions to test the efficacy of antagonists applied to corn (Zea mays) seed for protection against seed rot and seedling damping-off at 18 and 25°C in a field soil artificially infested with a combination of Pythium ultimum, P. arrhenomanes, and Fusarium graminearum. Biomass of Gliocladium virens isolates Gl-3 or Gl-21, Trichoderma viride isolate Tv-1, or peat-based slurry of Burkholderia cepacia isolates Bc-B, Bc-T, or Bc-1 was coated individually onto corn seeds in one test, and Gl-3 or Bc-B at four inoculum levels was used in another test. Seed treatments with most of the biocontrol agents, as well as with the fungicide captan, significantly (P ≤ 0.05) increased seedling stand, plant height and fresh weight, and decreased root rot severity compared with untreated seeds in pathogen-infested soil. Coating seeds with the biocontrol fungus G. virens isolate Gl-3 was the most effective treatment, resulting in greater (P ≤ 0.05) seedling stand, plant height, and fresh weight, and lower (P ≤ 0.05) severity of root rot than those parameters from seeds treated with captan or other antagonists at both temperatures. The results from the seeds treated with Gl-3 were similar to those of untreated seeds in noninfested soil. In treatments with Bc-1, Bc-T, Bc-B, or Tv-1, incubation temperature affected plant emergence, root rot severity, plant height, and fresh weight (P ≤ 0.01). Conversely, in seeds coated with Gl-3 or Gl-21, these parameters were similar at both temperatures. The minimum number of propagules needed per corn seed to obtain plant emergence comparable to that from captan-treated seeds was between 104 and 105 CFU for Gl-3 and >108 for Bc-B. When propagules of Gl-3 were applied at a rate >106 CFU per seed, seedling emergence was greater (P ≤ 0.05) than that from captan-treated seeds.
Effects of new military footwear on knee loading during running

Military recruits are known to be susceptible to chronic injuries. The knee is the most common injury site and patellofemoral pain has been demonstrated as the leading mechanism for medical military discharge. Military boots have been cited as a key mechanism responsible for the high incidence of chronic injuries. The British Army has therefore introduced two new footwears – a cross-trainer and running shoe to reduce the incidence of chronic injuries. The aim of this study was to compare knee joint kinetics of the cross-trainer and running shoe in relation to conventional military boots. Twelve male participants ran at 4.0 m s−1 in each footwear condition. Knee joint kinetics was obtained and contrasted using repeated-measures ANOVAs. The results showed that patellofemoral load was significantly greater in the military boots. However, peak knee abduction moment was significantly greater in the running shoes. On the basis of the findings from this study, it is recommended that recruits who are susceptible to injuries mediated through excessive knee loads select the cross-trainer for their running activities.
Stabilisation of rail tracks and underlying soft soil formations

Construction of rail tracks requires appropriate improvement techniques for ballast and underlying soft formation soil, both of which deform and degrade progressively under heavy train loads. This paper aims to demonstrate and discuss some major aspects in relation to stabilisation of ballasted rail tracks overlaying soft formation soils. The use of geocomposites (i.e. bonded geogrid-geotextile layers) for enhancing the performance of rail tracks is described, with the aim of achieving reduced track settlement, increased resilient modulus and decreased ballast degradation. The effects of increasing the confining pressure on rail tracks in regard to particle breakage are studied using laboratory tests. The utilization of prefabricated vertical drains (PVDs) to improve soft subgrade and provide better drainage system is introduced. Finite element analysis using an equivalent plane strain conversion is employed to predict settlements, excess pore pressures and lateral displacements under rail tracks. Finally, the use of native vegetation to stabilise soft formations of rail tracks is discussed, with the aid of preliminary suction models based on evapotranspiration mechanics applied to tree roots.
Optimal Conditions for Effective Feedback.

The paper presents a synthesis and review of the literature in education, psychology, and organizational behavior relevant to the effects of feedback used with postsecondary teachers to improve their teaching. It is concluded that most people will change their behavior if: the feedback recipients are volunteers; a consultant mediates the feedback; the consultant is perceived by the client to be empathic, supportive, nonjudgmental, knowledgeable, and trustworthy; a variety of sources of feedback are available; the sources of feedback are nonthreatening and either equal or lower in status than the recipient; a variety of modes of feedback are available; the recipient identifies his/her own problems and goals; the feedback contains information that is concrete, irrefutable, accurate, specific, and focused toward a few specific goals; the feedback creates only a moderate amount of cognitive dissonance; the feedback reauces the recipient's uncertainty; the feedback is presented in a manner sensitive to the recipient's learning style and amount of teaching experience; the recipient is able to respond to the feedback; and positive feedback is given soon after performance and negative feedback immediately preceding the next performance. An ideal process for instructional improvement based on these findings is described. Contains 68 references. (DB) Reproductions supplied by EDRS are the best that can be made from the original document.
Virtual Learning Environments as Mediating Factors in Student Satisfaction with Teaching and Learning in Higher Education

Virtual learning environments (VLE) have become a standard feature of most courses in higher education, offeringthe potential to facilitate and improve teaching and learning. Whilst there is an implicit assumption that VLEs benefitstudent learning, much of the evidence originates from direct questioning of students about their satisfaction with theVLE itself. In order to establish the impact of VLEs on student satisfaction with teaching and learning in highereducation, the present study gathered data from a sample of 128 undergraduate students using self-report moduleevaluation questionnaires (MEQs) completed before and after VLEs were introduced. MEQs were completed inrelation one core (Research Methods) and one elected (Health Psychology) module. Results for the core moduleshowed a marked increase in the percentage of students responding as extremely or very satisfied following theintroduction of the VLE compared to the pre VLE period. There was also a fall in the percentage of studentsresponding as neither satisfied nor dissatisfied. No clear or consistent change in student satisfaction was evident forthe elected module. Improved communication and greater variety of teaching methods were reported by students postVLE for both the core and the elected module. Findings provide some support for the notion that VLEs mediateincreased student satisfaction with teaching and learning in higher education, but that their impact may varyaccording to the course and the perceived utility of the VLE, pre-existing student satisfaction and the effectivenesswith which VLEs are blended with traditional approaches to meet student expectations.
Observed and Simulated Power Spectra of Kinetic and Magnetic Energy retrieved with 2D inversions

We try to retrieve the power spectra with certainty to the highest spatial frequencies allowed by current instrumentation. For this, we use 2D inversion code that were able to recover information up to the instrumental diffraction limit. The retrieved power spectra have shallow slopes extending further down to much smaller scales than found before. They seem not to show any power law. The observed slopes at subgranular scales agree with those obtained from recent local dynamo simulations. Small differences are found for vertical component of kinetic energy that suggest that observations suffer from an instrumental effect that is not taken into account.