Miracle-dz/UniFAR-FTUs huggingface dataset:
An Analysis of Earnings Management: Evidence from Food & Allied Industry of Bangladesh

The objective of the study is to examine the existence of earnings management within listed companies in the food and allied industry of Bangladesh. The renowned Beneish Model has been used to test whether the firms are involved in any sort of earnings manipulation or not. In addition, the tendency of the companies to continuous practice of earnings manipulation has been examined. The study covers a span of 5 years from 2011 to 2015 where the financial figures are tested on the model to find the probability of the companies being a manipulator of earnings. According to Beneish model, companies with higher M-score (manipulation score) are more likely to be a manipulator. The result shows that twelve out of fourteen companies have significantly higher M-score at least for one year during five-year periods. A further study reveals that a major portion of the industry has the tendency of getting into earnings manipulation on a continuous basis. Though the Beneish Model is a probabilistic approach so it is not stoutly conclusive from the test that companies are manipulating earnings or a continuous manipulator within the observation period.
A theory of measurement.

This paper discusses basic issues about the nature of measurement for concepts in the social sciences and medicine, introducing a three-stage theory of measurement. In science and policy investigations we study quantities and qualities (or quality/quantity concepts)1 and their relations in order to understand and predict the behavior of individuals/tokens displaying those quantities or falling under those concepts. What does it mean to measure a quantity (e.g. body size) or to assign a concept or category (e.g. ‘underweight’) to a token? In medicine, as throughout natural and social science, measurement is not just assigning categories or numbers; it is assigning values in a systematic and grounded way. This involves applying some well-grounded metric representing the quantity (e.g. body mass index (BMI)) to the token.
Australian Evidence on the Implementation of the Size and Value Premia

This study investigates whether passive investment managers can exploit the size and value premia without incurring prohibitive transaction costs or being exposed to substantial tracking error risk. Returns on the value premium are shown to be pervasive across size groups, while the size premium is nonlinear and driven by microcaps. The value premium cannot be explained by the capital asset pricing model; however, returns on value portfolios do covary across monetary regimes. The substantial turnover required to achieve annual rebalancing and the relative illiquidity of Australian small‐cap firms means that investing in a portfolio of large‐cap value firms appears to be the best way for passive fund managers to exploit the Fama and French (1993) premia.
THE EFFECT OF DELIVERING COMPENSATING DOSES ON THE SURVIVAL OF F10B16 MELANOMA AND 4T1 BREAST ADENOCARCINOMA TREATED WITH PROLONGED RADIATION DELIVERY TIME

�Background: Increasing the complexity in modern radiotherapy techniques have increased the delivery Ɵ me lowering consequently the treatment efficacy. Through simulaƟ ng the delivery Ɵ me delay encountered in such techniques, its’ effect on two cancer cell lines and the compensaƟ ng doses given to prevent such effect was invesƟ gated. Materials and Methods: F10B16 and 4T1 cancer cell lines were exposed to simulated clinical fracƟ onated radiotherapy procedures commonly used in complex techniques. The survival rate of the cells exposed to 2, 4, and 6 Gy of ionizing radiaƟ on with two equal subfracƟ ons given at various Ɵ me intervals between the fracƟ ons (0.25‐4 hours) were determined using the MTT assay. Then, relevant compensaƟ ng doses were calculated and their efficacy in counterbalancing the Ɵ me delay was assessed. Results: The cells’ survival was increased with prolonged treatment Ɵ mes in the fracƟ onated groups being more significant at the lower Ɵ me intervals (up to 2 hours) and for the higher radiosensiƟ ve cells (4T1). Giving the compensated doses decreased the survival of the cells. Conclusion: Delivering appropriate compensaƟ ng doses to the prolonged fracƟ onated groups can counterbalance the effect of Ɵ me delays encountered in complex radiotherapy techniques.
Changes in Soluble Carbohydrates Content and Ethylene Production during Postharvest Period of Cut Rose Flowers

Background: Cut flowers rely on stored carbohydrate reserves for flower opening and maintenance and the postharvest life of many cut flowers can be extended by adding sucrose to the vase solution. Objective: To study the role of soluble carbohydrates on the longevity and to understand the physiological basis of sucrose on the vase life, we investigated the changes in soluble carbohydrate pools and ethylene production during the postharvest phase of cut roses (Rosa hybrida L. cvs. „Audio‟ and „Black Magic‟) treated with 8-hydroxyquinoline citrate (HQC) or sucrose plus HQC. Cut rose stems were placed in distilled water, 200 mg L -1 HQC, or 20 g L -1 sucrose plus 200 mg L -1 HQC solutions, and kept at 23 ◦C for evaluation. Results: The vase life of „Audio‟ was 11.3 d whereas that of „Black Magic‟ was 5.7 d in distilled water. HQC and sucrose plus HQC treatments increased „Audio‟ and „Black Magic‟ flower longevity by 2-5 days. „Black Magic‟ flowers produced higher ethylene rate than „Audio‟ flowers during postharvest period and petals abscised at a quicker rate. Treatment with sucrose plus HQC delayed in the utilization of the glucose, fructose and sucrose in petals and stems and delayed ethylene production in both cultivars. Concentrations of soluble carbohydrates in „Audio‟ petals and stems were higher than those in „Black Magic‟ flowers throughout the experimental period. Fructose was the main carbohydrate in petals of both cultivars, followed by glucose and sucrose. Conclusion: these results indicate that carbohydrate supply and ethylene production rate may determine the length of the vase life of these cut rose flowers.
Plasmonic Enhancement in InGaN/GaN MQW System with Au Nanoparticles

Currently in optoelectronics GaN based InGaN heterostructure is an important component for production of high efficiency UV, blue and green LEDs and LDs. [1, 2] In order to enhance the commercial viability of InGaN-based components such as whitelight LEDs, the overall efficiency of the devices must be increased. [3] Various active and passive techniques for improving the efficiency of InGaN quantum wells are being developed. This includes optimization of epitaxial growth to enhance the radiative recombination process [1-3] or increasing the recombination efficiency of the system via coupling to surface plasmons, as was demonstrated by Okamoto, et al. [4, 5] and Neogi, et al. [6] Unlike conventional III-V semiconductor light emitters based on GaAs or InP, large lattice mismatch in nitride based semiconductors results in strong built-in polarization fields and high defect densities including threading dislocation (TDs) [7-10]. These defects disturb the surface of the thin films or heterostructures and therefore result in a modification of the free carrier and excitonic properties of the nitride semiconductors [9]. Compared to lattice matched semiconductors, InGaN/GaN heterostructures exhibit high internal quantum efficiencies even in the presence of high defect densities. GaN based heterostructures including InGaN/GaN are normally grown along the c-axis. One common defect in InGaN/GaN systems linked to the TDs is the Inverted Hexagonal Pit (IHP) or “V-shaped” Pit. These pits are normally formed during the incorporation of In at relatively lower temperatures (~ 800 oC) compared to GaN growth temperatures due to small surface perturbations. These perturbations tend to produce (inclined) facets with the lowest growth rate. These are defects caused by strain relaxation during growth centered around a thread defect. Normally these centers should act as non-radiative recombination centers, however it has been known for some time now that these IHPs do not act as such, but instead just reduce the active area of the quantum wells. [1], [2] The IHPs present an interesting opportunity for the inclusion of metallic nanoparticles for plasmonic coupling. Such particles would essentially sit within the well structure itself allowing for more direct coupling between the nanoparticle’s Localized Surface Plasmons (LSPs) and the quantum well structure. This infiltration of metallic nanocrystals into the IHPs presents a means of allowing QW-SP coupling to occur and results in a modification of photonic density of states. [11] A means for infiltration of nanoparticles into the IHPs was demonstrated by Pereira, et al. previously [11], and here we present preliminary results of PL and Near-field spectroscopy showing an anomalous enhancement due to Au nanocrystals infiltrated into the IHPs.
The Value of Maxillary Central Incisors and Canines in Gender Determination as an Aid in Forensic Dentistry

Background: This study aimed to determine the gender of a sample of Iraqi adults utilizing the mesio-distal width of maxillary central incisors and canines and to determine the percentage of dimorphism as an aid in forensic dentistry. Materials and methods: The sample included 230 subjects (115 males and 115 females) with an age ranged between 17- 25 years and Class I dental and skeletal relations. Study casts were taken for each subject and the mesio-distal crown dimension was measured manually from the contact points for the maxillary central incisors and canines (both sides) using digital vernier caliper gauge. Descriptive statistics were obtained for the measurements for both genders; independent samples t-test was performed to evaluate the gender difference, percentage of dimorphism and stepwise discriminant function statistics were performed to determine the teeth that can be used for gender identification in addition to the percentage of gender identification accuracy. Results and Conclusions: Generally, the mesio-distal dimensions of the maxillary central incisor and canine were larger in males than females with a high significant difference (P . 0.001). Stepwise discriminant function statistics indicated that the right central incisor and canine were the most predominant teeth in gender identification and the accuracy of identification reached up to 69.6%. Keywords: Mesio-distal tooth dimension, Forensic dentistry, gender determination.
Flexible Stem Trabecular Prostheses

The complex biomechanics and morphology of the femur proximal epiphysis are presented. This specific region in human femur is characterized by a high flexibility compared to that of other primates, since evolved lighter and longer due to the human vertical position and more balanced loading. The nature and fine morphology of the femur head and its structural behavior have been investigated. Isotropic and orthotropic trabecular structures, which are not present in other primates, have been associated to compression and tensioned areas of the femur head. These isotropic/orthotropic trabecularmorphologies and allocations govern the stress and strains distribution in the overall proximal femur region. Use of femur proper biofidel modeling while enabling the explanation of physiological stress distribution elucidates the critical mechanical role of the trabecular bone that should be accounted in the design new innovative more "biologic" prosthetic system.
River and Suspended Sediment Discharge into Byam Channel, Queen Elizabeth Islands, Northwest Territories, Canada

During 1974, a stream from a small drainage basin (117 km²) on the east coast of Melville Island discharged approximately 1.63 × 10,000,000 cubic m water containing 7.08 × 10,000,000 kg suspended sediment. Because nearby basins show hydrological similarity, these data can be extrapolated to provide an indication of the total suspended sediment discharge into the adjacent channels. The results suggest that much of this sediment is not deposited in the channels; rather it is incorporated into the active delta fronts or possibly transported out of Byam Channel above a pycnocline. The values agree well with a hydrological study on nearby Bathurst Island where predicted discharge values for both runoff and suspended sediment are within an order of magnitude of those measured. Recent attention has focussed on the Mecham River which flows into Bridport Inlet, the site of a proposed LNG terminal which is to be situated on an active delta front. Values extrapolated from this study indicate that design criteria must consider typical runoffs of 1.2 × 100,000,000 m³ with peak mean daily discharges in excess of 9.0 × 1,000,000 m³/day and suspended sediment loads of 5.0 × 100,000,000 kg/year.
Prevalence of Alcohol Dependence among Males in ThiruvananthapuramDistrict, Kerala

Contemporary Indian society is obsessed with the use of alcohol. Kerala, God’s own country, is one of the highest consumers of alcohol in India. Alcohol drinking patterns in India evolved over centuries. In ancient period, India had an ambivalent drinking culture. Establishment of East India Company led to liberalization of liquor market in India, leading to an increase in alcohol use. Kerala was one of the states where alcohol consumption has been traditionally high. Subsequent period witnessed a reduction in age at initiation of alcohol use in India, especially Kerala. Most of the people who stated drinking at a young age drank heavily. This resulted in an increase in Alcohol Dependence. The present study was aimed at estimating the prevalence of Alcohol Dependence among males in Thiruvananthapuram district, Kerala. Also, it studied the association between socio-demographic factors and Alcohol Dependence. This study proves that Alcohol Dependence among males in Thiruvananthapuram is as high as 38.41%. Moreover, socio- demographic factors such as marital disharmony, poor income, poor education and unemployment are significantly associated with Alcohol Dependence. Religious factors influence alcohol use. There is no urban- rural difference in Alcohol Dependence. Alcohol Dependence can be curbed only by addressing the issue of social deprivation at a macro level.
Diallel analysis over environments for yield and its attributing traits in tomato (Solanum lycopersicum L.)

Forty five F1 hybrids produced in a diallel fashion and their 10 parents were grown in an RBD to generate information on the genetics of yield attributing traits following components of variation and diallel analysis. Components of variation analysis suggested that both fixable and non-fixable gene effects were involved in the inheritance. The component analysis revealed the preponderance of nonadditive gene effects in the inheritance of traits. Net dominance effect was significant and positive for most of the traits indicating positive direction of dominance. Positive and significant ‘F’ values for number of primary branches/plant, flesh thickness, number of fruits per plant, average fruit weight and fruit yield/plant indicated positive direction of dominance. Average degree of dominance was more than unity in all the traits indicating over-dominance. Non-significant values of t and deviation of regression coefficient from unity depicted the absence of epistasis for all the traits in all the environments and pooled analysis.
Interdecadal Change in Properties of El Niño–Southern Oscillation in an Intermediate Coupled Model

Abstract The role of subsurface temperature variability in modulating El Nino–Southern Oscillation (ENSO) properties is examined using an intermediate coupled model (ICM), consisting of an intermediate dynamic ocean model and a sea surface temperature (SST) anomaly model. An empirical procedure is used to parameterize the temperature of subsurface water entrained into the mixed layer (Te) from sea level (SL) anomalies via a singular value decomposition (SVD) analysis for use in simulating sea surface temperature anomalies (SSTAs). The ocean model is coupled to a statistical atmospheric model that estimates wind stress anomalies also from an SVD analysis. Using the empirical Te models constructed from two subperiods, 1963–79 (T63–79e) and 1980–96 (T80–96e), the coupled system exhibits strikingly different properties of interannual variability (the oscillation period, spatial structure, and temporal evolution). For the T63–79e model, the system features a 2-yr oscillation and westward propagation of SSTAs o.
Should the Outsiders Be Left Out? Director Stock Options, Expectations and Earnings Management

We examine the potential confounding effects that awarding outside directors stock options may have on the quality of financial disclosure. By aligning their interests with those of shareholders, directors should be more inclined to monitor and disclose relevant information to investors. Alternatively, stock options increase directors’ compensation sensitivity to firm performance and thus may motivate collusion with management to misreport for short-term financial gain. Our results support the argument that awarding outside directors with options promotes the dissemination of better information to the analyst community. This is reflected in initial forecast errors that are smaller, contain less variance, and have a greater probability of being accurately revised to meet actual earnings in a timely manner, regardless of whether the initial forecasts are positively or negatively biased. A comparison of director and CEO stock options reveals that CEO options only increase the likelihood of lowering overly optimistic expectations; we find no evidence consistent with CEO options increasing the likelihood of walking up pessimistic expectations. Thus, while performance pay to CEOs promotes the practice of maintaining and meeting low expectations, options to outsiders promotes disclosure regardless of the direction of the bias. We find no evidence to suggest director options increase the likelihood of earnings management. Overall, our results indicate that director stock options indeed provide directors with an incentive to promote shareholder interests, but unlike CEO stock options, do not add significant disclosure related agency costs.
Genetic parameters for pre-fresh intake and the effects of lameness on feed intake and milk production in dairy cattle

Dry matter intake (DMI) is an important topic of research in dairy cattle. It is often studied relative to feed efficiency and disease. However, there are gaps in the current knowledge of DMI that remain to be filled. The objectives of the current study aimed to fill these gaps by estimating genetic parameters for DMI during the pre-fresh transition period, as well as examining the impact of lameness on DMI and milk production. In the current study, DMI during the dry period was moderately heritable, and had a high genetic correlation with lactating intake. This finding indicates DMI may be under similar genetic regulation during the dry period and lactation. Also, a low genetic correlation was found between the magnitude of intake depression before calving and other DMI traits, suggesting that the decline in DMI at parturition would be minimally affected by selection for DMI at other time points. It was confirmed that lameness has a negative effect on milk production and feed intake in lactating dairy cattle. Milk production decreased earlier than intake when comparing daily averages in the days before treatment, suggesting that decreased intake may not be the cause of decreased production surrounding a lameness event. Milk production also did not return to pre-treatment levels, indicating a lasting effect of lameness. When compared to the average of healthy cows, lame cows deviated in both intake and milk production for the days surrounding treatment for lameness. After treatment, milk production of multiparous cows gradually returned to pre-treatment levels, whereas primiparous cows recovered more quickly. The effects of lameness can be seen for at least two months after treatment for both DMI and milk production.
Religious Coping Styles, General Health, and Psychological Well-Being Among Mothers of Mentally Disabled Children

* Corresponding Author: Zahra Nikmanesh, PhD Address: Department of Psychology, Faculty of Education and Psychology, University of Sistan and Baluchestan, Zahedan, Iran. Tel: +98 (915) 1404553 E-mail: zahranikmanesh@yahoo.com Objectives: The birth and presence of an exceptional child in a family can be considered as an undesirable challenging event. This event may be associated with stress, frustration, sadness, and despair. This study aimed to examine the relationship of religious coping styles with general health and psychological well-being among mothers of mentally disabled children.
The Impact of Overconfidence Bias and Disposition Effect on the Volume of Transaction and the Volatility of the French Stock Market

The volume of transaction varies according to several factors. Of a point of view of the behavioural finance, a high level of this last can be assigned to a phenomenon of overconfidence or a disposition effect. This paper studies these two phenomena as well as the one of the asymmetry of the volatility on the French stock market. The objective of this paper is to introduce explanations of the behavioural finance in the sources of variation of the transaction volumes. The adopted methodology is based on VAR analyses, T-GARCH regressions and time series regressions.
Cognitive Behavioural Therapy Training for Therapists : Outcomes , Acceptability , and Impact of Support

The objectives of the present study were to assess the effects of online cognitive behavioural therapy (CBT) training for therapists on measures of CBT knowledge, skills, confidence, and utilisation; to determine what differences might exist between a group supported by regular telephone contact and an independent group who undertook online training without additional support; and to determine the acceptability of CBT online training among rural and remote mental health professionals. Mental health practitioners were randomly allocated to a supported training group (six sessions of 15-min support) or an independent group. They undertook a 12-week online CBT training program. The two groups showed similar gains on an objective test of knowledge of CBT, and on self-report measures of knowledge, skills, confidence levels, and utilisation of skills. However, the supported training group had a significantly higher program completion rate than the independent group. Participants evaluated the program favourably. The results suggest that online CBT training represents a promising and cost-effective approach to training the mental health workforce, and may be particularly attractive for those who live in regional, rural, and remote communities. A challenge is to determine the most cost-effective ways to enhance program completion rates and trainee skills.
Characterization of nicotianamine isolated from soybeans.

Angiotensin ? -converting enzyme (ACE) [EC 3.4. 15.1] plays one of important roles to control the arterial blood pressure. Inhibitory activity of the enzyme has been reportedly detected in plant foods. We examined the activity in plant foods and isolated an ACE inhibitor in soybeans. The structure was identified as nicotianamine, N -[ N -(3-amino-3carboxypropyl)-3-amino-3-carboxypropyl]-azetidine-2-carboxylic acid. The contents in several soybean foods were estimated using an amino acid analyzer. The chelation capacity of nicotianamine with metals was examined using a mass spectrometer. Soybean foods contained considerable amounts of nicotianamine but fermentation caused a decrease in the nicotianamine content. The (1:1) adduct formation of nicotianamine with metals was directly observed in the mass spectra.