Miracle-dz/UniFAR-FTUs huggingface dataset:
THE ROLE OF CORPORATE GOVERNANCE IN THE EFFECT EARNINGS MANAGEMENT HAS ON FIRM VALUE

Previous researchers found that managers have conducted opportunistic earnings management (Abdolmohammadi et al., 2010; Crocker and Slemrod, 2007;Cornett et al., 2009; Jaggi et al., 2009). Corporate Governance (CG) is one of the instruments to overcome, or at least to minimize, earnings management. This research aims to provide empirical evidence about the effect of CG and earnings management on firm value, and the role of CG in the effect earnings management has on firm value. This research is needed, to explain the effectiveness of CG’s implementation by influencing earnings management, in order to lead to more efficient earnings management. This study uses national commercial banks’ data listed on the Indonesian Stock Exchange for the period 2006-2013. The research sample consists of 29 banks over an 8 year period, with a total of232 observations. The research variable consists of the value of the firm, measured by Tobin’s Q as the dependent variable, real activity-based earnings management and accrual-based earnings management as the independent variables and corporate governance, measured by the CG index, as a moderating variable. The results show that the CG index has a robust relationship with performance, controlled by both the ownership concentration’s level and the size of the bank. Corporate governance has positive effects on firm value. The bigger the corporate governance disclosure score is, the higher the market value of the bank becomes. These results indicate that markets respond to the corporate governance’s disclosure, so the company’s market price increases. The results show that the CG index reinforces the positive influence of Accrual-based Earnings Management (AEM) and Real Earnings Management (REM) on the performance. These results indicate that corporate governance practices are able to steer earnings management away from the opportunistic and into the efficiency spectrum.
Integrating knowledge generated in a distributed product development process

The objective of the present study is to investigate how different types of knowledge,generated in product development in an alliance context, are integrated to the individualfirm. Knowledge is categorized as thematic knowledge, process knowledge, and generalknowledge. Knowledge sharing is categorized according to level of involvement. Resultsindicate a very high representation of impersonal knowledge sharing (server ordocuments), even if there is a high degree of belief among the respondents that personalmeetings and continuous knowledge sharing would be better. The present study uses acase study approach in three medium sized manufacturing firms.
Prestorage Low-oxygen Atmosphere Treatment Reduces Chilling Injury Symptoms in `Fuerte' Avocado Fruit

Prestorage treatment of avocado fruit ( Persea americana Mill. cv. Fuerte) with a low-O2 atmosphere (3% O2 + 97% N2) for 24 hours at 17C, significantly reduced chilling injury (CI) symptoms after storage at 2C for 3 weeks. Fruit softening was also delayed by this treatment. The treated fruit had lower respiration and ethylene production rates during storage at 2C and subsequently at 17C. Electrolyte leakage was significantly lower in peel disks from treated fruit. Reducing power, expressed as total sulfhydryl groups, was higher in the peel and pulp of low-O2-treated fruit. The amount of peel chlorophyll was inversely correlated with the severity of CI symptoms.
Feynman-Kac formula for the heat equation driven by fractional noise with Hurst parameter H < 1/2

In this paper, a Feynman–Kac formula is established for stochastic partial differential equation driven by Gaussian noise which is, with respect to time, a fractional Brownian motion with Hurst parameter H < 1/2. To establish such a formula, we introduce and study a nonlinear stochastic integral from the given Gaussian noise. To show the Feynman–Kac integral exists, one still needs to show the exponential integrability of nonlinear stochastic integral. Then, the approach of approximation with techniques from Malliavin calculus is used to show that the Feynman–Kac integral is the weak solution to the stochastic partial differential equation.
GTC OSIRIS transiting exoplanet atmospheric survey: detection of potassium in HAT-P-1b from narrow-band spectrophotometry

Author(s): Wilson, PA; Sing, DK; Nikolov, N; Lecavelier des Etangs, A; Pont, F; Fortney, JJ; Ballester, GE; Lopez-Morales, M; Desert, JM; Vidal-Madjar, A | Abstract: © 2015 The Authors Published by Oxford University Press on behalf of the Royal Astronomical Society. We present the detection of potassium in the atmosphere of HAT-P-1b using optical transit narrow-band photometry. The results are obtained using the 10.4-m Gran Telescopio Canarias together with the OSIRIS instrument in tunable filter imaging mode.We observed four transits, two at continuum wavelengths outside the potassium feature, at 6792 and 8844 A, and two probing the potassium feature in the line wing at 7582.0 A and the line core at 7664.9 A using a 12 A filter width (R ~ 650). The planet-to-star radius ratios in the continuum are found to be Rpl/R* = 0.1176 ± 0.0013 at 6792 A and Rpl/R* = 0.1168 ± 0.0022 at 8844 A, significantly lower than the two observations in the potassium line: Rpl/R* = 0.1248 ± 0.0014 in the line wing at 7582.0 A and Rpl/R* = 0.1268 ± 0.0012 in the line core at 7664.9 A. With a weighted mean of the observations outside the potassium feature Rpl/R* = 0.1174 ± 0.0010, the potassium is detected as an increase in the radius ratio of ΔRpl/R* = 0.0073 ± 0.0017 at 7582.0 A and ΔRpl/R* = 0.0094 ± 0.0016 at 7664.9 A (a significance of 4.3s and 6.1s, respectively). We hypothesize that the strong detection of potassium is caused by a large scaleheight, which can be explained by a high temperature at the base of the upper atmosphere. A lower mean molecular mass caused by the dissociation of molecular hydrogen into atomic hydrogen by the extreme ultraviolet flux from the host star may also partly explain the amplitude of our detection.
Transcription par une ARN polymérase : mesures de forces à l'échelle de la molécule unique

Nous avons realise une experience a l'echelle de la molecule unique pour etudier l'influence d'une force mecanique sur la transcription par l'ARN polymerase du phage T7. Cette enzyme, prototype de moteur moleculaire, est tres processive et partage des homologies avec les membres de la famille Pol I incluant la transcriptase inverse du VIH 1. Une extremite de l'ADN a transcrire est tenue par une polymerase fixee sur une surface, l'autre extremite est attachee a une bille microscopique capturee a l'aide d'un piege optique interferometrique qui permet de mesurer la force developpee durant la transcription. Des mesures de vitesse de transcription ont ete realisees dans la gamme 5-20 pN, a differentes concentrations en nucleotides (NTP). On observe que la diminution de la concentration en NTP, qui rend l'etape de liaison du nucleotide dans le site actif limitante, fait apparaitre une dependance marquee de la vitesse a la force, alors que les hautes concentrations en NTP rendent la polymerase insensible a la force. On en deduit que le mouvement d'avancee de l'enzyme le long de l'ADN est couple a la fixation du nucleotide dans le site actif. Ainsi l'energie d'hydrolyse n'est pas directement convertie en energie mecanique. Les homologies entre polymerases suggerent que ce mecanisme est egalement partage, ce qui permet de proposer que pour les polymerases en general, l'etape de fixation du nucleotide dans le site actif est couple au mouvement sur l'ADN. Nous avons egalement mene un autre type d'experience en mesurant la force lors de l'ouverture mecanique de la double helice d'ADN, qui a permis de determiner la friction exercee sur l'ADN en rotation. La configuration d'ouverture de l'ADN a ete egalement utilisee pour etudier l'interaction d'une proteine, EcoR V avec l'ADN. L'analyse des resultats a mis en evidence une grande variabilite dans l'energie de dissociation, liee a des differences d'affinites entre les sites de reconnaissance specifiques de l'enzyme.
Probing the wind-launching regions of the Herbig Be star HD 58647 with high spectral resolution interferometry

We present a study of the wind launching region of the Herbig Be star HD 58647 using high angular (lambda/2B=0.003") and high spectral (R=12000) resolution interferometric VLTI-AMBER observations of the near-infrared hydrogen emission line, Br-gamma. The star displays double peaks in both Br-gamma line profile and wavelength-dependent visibilities. The wavelength-dependent differential phases show S-shaped variations around the line centre. The visibility level increases in the line (by ~0.1) at the longest projected baseline (88 m), indicating that the size of the line emission region is smaller than the size of the K-band continuum-emitting region, which is expected to arise near the dust sublimation radius of the accretion disc. The data have been analysed using radiative transfer models to probe the geometry, size and physical properties of the wind that is emitting Br-gamma. We find that a model with a small magnetosphere and a disc wind with its inner radius located just outside of the magnetosphere can well reproduce the observed Br-gamma profile, wavelength-dependent visibilities, differential and closure phases, simultaneously. The mass-accretion and mass-loss rates adopted for the model are Mdot_a = 3.5 x 10^{-7} Msun/yr and Mdot_dw = 4.5 x 10^{-8} Msun/yr, respectively (Mdot_dw/Mdot_a =0.13). Consequently, about 60 per cent of the angular momentum loss rate required for a steady accretion with the measured accretion rate is provide by the disc wind. The small magnetosphere in HD 58647 does not contribute to the Br-gamma line emission significantly.
A novel polymer of Al2(SO4)3-poly(acrylamide-co-2- acrylamido-2-methyl-1-propanesulfonate) ionic hybrid prepared by dispersion polymerization

A novel polymer Al2(SO4)3-poly(acrylamide-co-2-acrylamido-2-methyl-1-propanesulfonate) (Al2(SO4)3- P(AM/AMPS)) had been synthesized by dispersion polymerization in an aqueous solution of ammonium sulfate and alu- minum sulfate, using poly(2-acrylamido-2-methyl-1-propanesulfonate) P(AMPS) as stabilizer, acrylamide (AM) and 2-acrylamido-2-methyl-1-propanesulfonate (AMPS) as monomers, poly(2-acrylamido-2-methyl-1-propanesulfonate) (PAMPS) as stabilizer and (2-(2-imidazdino-2-yl)propane)dihydrochloride (VA-044) as initiator. The average particle size of polymer dispersion ranged from 0.2 to 0.3 µm, the molecular weight was from 4.3·10 6 to 5.7·10 6 g·mol -1 . The polymer was characterized by infrared (IR) spectroscopy, thermogravimetry (TGA) and transmission electron microscopy (TEM). The swelling property of the dispersion polymer was studied by particle size distribution. When the polymer dispersion was diluted with deionized water, particle sizes decreased several times. When the polymer dispersion was diluted with salt water, the particle size increased with increasing concentration of salt. The effects of Al2(SO4)3 and stabilizer on the parti- cle size and the relative molecular weight of the polymer were investigated, respectively. The optimum conditions for the stable Al2(SO4)3-P(AM/AMPS) dispersion were that the concentration of Al2(SO4)3 was 1.12 wt%, the concentration of PAMPS stabilizer was 3 wt% and the concentration of initiator was 0.2 mol·l -1 and the monomers concentration was 14 wt%.
Response of an abyssal macrofaunal community to a phytodetrital pulse

The majority of deep-sea benthic communities rely on particulate organic matter (POM) sinking from the euphotic zone for energy, much of which is delivered in pulsed events. But we know little about abyssal plain macrofaunal communities, their response to such events or their role in deep-sea carbon-cycling. In this study, we examined the composition of the macrofaunal community at Station M in the deep NE Pacific and assessed its short-term response to a simulated OM pulse in two 36 h in situ enrichment experiments. In each experiment, 1.2 g C m -2 of 13 C-labelled Skeletonema costatum was deposited onto the seafloor using a benthic chamber lander. Macrofaunal abundance and biomass were significantly higher at 0 to 5 cm depth compared to 5 to 10 cm, and were dominated by the Nematoda and Crustacea, respectively. Twenty-five percent of the macrofauna specimens showed 13 C signatures indicative of label ingestion, but specific uptake (Δδ 13 C) and C-turnover rates varied strongly between and within taxa. Two organisms, a single cumacean from 1 chamber and a paraonid polychaete from the second chamber, were responsible for the majority of C-uptake and had ingested up to 2.3% of their body weight in C. Macrofaunal C-turnover was much lower than recorded in the abyssal NE Atlantic, which is most likely due to differences in the timing of the experiments relative to the spring/summer bloom, different experimental durations and disparities in macrofaunal community structure. These results emphasize the degree of plasticity inherent in the macrofaunal response to a food pulse and stress the need for comprehensive in situ investigations to further our understanding of deep-sea benthic ecosystem functioning.
Rapid detection and enumeration of coliforms and Escherichia coli in River Nile using membrane filtration technique

ABSTRACT The purpose of this investigati on was to compare RapidHicoliform Agar ® (RHA, Himedia, In dia) with the conventional m-Endo Agar (DIFCO, Michigan, sUSA) for detection andenumeration of Total Coliforms (TC) and with the conventionalSeven Hour Fecal Coliforms Agar (7hFC) for detection andenumeration of Escherichia coli using Membrane Filtration (MF)in River Nile water, Egypt. Sixty samples were collected (fivesamples per mon th) from five regions (Kafr El-Elw, El-Maasara,El-Giza, Embaba and El-Galatma) during one year (December2005-Nov ember 2006). The results showed that total coliformscoun ts ranged from 10 3 to 10 4 CFU·100ml -1 using RHA but usingm-Endo Agar the counts were around 10 4 CFU·100ml -1 . Escherichia coli counts ranged from 10 3 to 10 4 CFU·100ml -1 u si ng7 hFC A a r,w l eRH tc df m10 31 04 CFU· m l -1 . S t ai sc ny h owerig nf ca td e r( p =0.423)b w ol m uu si ng m-E d oA arRH e,l th wsig n fcatd e r ( p =0.546 )b w l om E. colico un ts ig7 hFC Aar d RHm e.W lis ap ote nl rv md uf cof alc irmsndE. coli h ePdish w tn24 . Alo ,RH me ua vryw h ic dno t rq u ayf m s pre c ov y fa li ms E. coli
Application Of Prosthodontic Techniques By Private Practitioners In Northern India- A Survey

ObjectivesTo know the various prosthodontic techniques followed by the private dental practitioners, to know the problems encountered by the private dental practitioners in various prosthodontic treatments and to compare the techniques prescribed and techniques followed by them. Materials and MethodsA survey was done to determine the prosthodontic techniques by some private practitioners in India. A pre-tested questionnaire performa containing questions on complete denture, removable partial denture and fixed partial denture fabrication was prepared for the private practitioners to be filled up. A total of 700 subjects were included in the final study (70% response rate). Results80.4% of the practitioners used to do the whole prosthetic treatment themselves. Only 23% of the practitioners took the case history in written form. 61.7% of the practitioners who responded (670) made the study casts before the start of the treatment. Many practitioners who responded faced problems during fabrication of complete dentures, removable partial denture and fixed partial prosthesis.ConclusionThe findings from this study showed that the respondents did not follow the techniques and procedures which were being taught in the dental schools which had been deemed to be clinically essential for the successful prosthodontic treatment and there was a need for continuing dental education programs for the private practitioners for up gradation of their clinical skills.
Russian Equity Market Linkages Before and After the 1998 Crisis: Evidence from Time-Varying and Stochastic Cointegration Tests

This paper examines the relationships between the Russian and other Central European (CE) and developed countries' equity markets over the 1995-2004 period.Along with the traditional Johansen and Juselius (1990) multivariate cointegration tests, we apply novel cointegration approaches, including Gregory-Hansen (1996) test, which allows for a structural break in the relationships, as well as the newly developed stochastic cointegration test by Harris, McCabe and Leybourne (2002) and the non-parametric cointegration method of Breitung (2002). The latter tests point to a significant agreement that in the aftermath of the Russian crisis of 1998 there was an increasing degree of comovements of the Russian market with other developed markets, but not with CE developing markets.This result is further confirmed by dynamic conditional correlation modeling, which allows us to investigate graphically the evolution of comovements in the system.The results of detailed cointegration analysis suggest a. that the time-varying nature of equity markets comovements should be explicitly accounted for while modeling long run relationships b. that there is a decline in diversification benefits for foreign investors seeking to invest in Russian equities over the long horizon. Keywords: Stock Market Integration, CEE Stock markets, Russian Stock Market, Cointegration JEL Classification: G10, G15
Weather Sensitivity Of Rice Yield: Evidence From India

This study estimates the weather sensitivity of rice yield in India, using disaggregated (district) level information on rice and high resolution daily weather data over the period 1969–2007. Compared to existing India specific studies on rice which consider only the effects of nighttime (minimum) temperature, the present study takes into account the effects of both nighttime and daytime (maximum) temperatures along with other weather variables on rice yield. The results suggest that both nighttime and daytime temperatures adversely affect rice during different growth phases. The effect of higher nighttime temperature on rice yield was much lower than those estimated by previous studies. Further, the negative impact of higher daytime temperature on rice yield was much larger than the impact due to higher nighttime temperature. The study further estimates that average rice yield would have been 8.4% higher had the pre-1960 climatic conditions prevailed during the period of study. This translates into an annual average loss of 4.4 million tons/yr or a cumulative loss of 172 million tons over the 39 year period for India. The paper argues that such significant loss in rice production under climate change conditions in future will have strong implications for the region's food-security and poverty, given that a large number of producers and consumers depend on rice for their livelihood and sustenance.
Does headquarter structure follow corporate strategy? An empirical study of antecedents and consequences of changes in the size of corporate headquarters

Despite the importance that scholars and practicing managers attribute to the organizational design of the corporate headquarters (CHQ), research on changes in CHQ size is lacking. In an attempt to empirically explore the antecedents and potential consequences of such changes, I draw on the contingency and organizational-adaptation perspectives to develop a set of hypotheses for the relationships between corporate-level strategic change (CSC) – defined as changes in the firm’s business portfolio –, changes in the size of the CHQ and firm performance. To test the hypotheses, I analyse data from a comprehensive survey of large public firms in Europe and the US, and data from public sources pertaining to the surveyed firms. While the empirical results lend support to the hypothesized role of CSC, they also reveal differences between related CSC and unrelated CSC. However, I find no support for the expected performance implications. The study contributes to research on the CHQ, corporate-level strategic change, and the relationship between strategy and structure in the contemporary corporation. The findings also inform corporate managers and those involved in advising firms, such as strategy consultants.
T-to-C Movement in Relative Clauses

The goal of this paper is to put forward an analysis of relative clauses which builds on Pesetsky & Torrego’s (2001) proposal concerning the C-T connection and the nature of Case. In so doing, a unitary answer to two longstanding puzzles of the relative clause realm will be provided: the absence of both that-deletion and overt relative pronouns (unless introduced by a preposition) in Romance languages, which are shown in (1).
Detection of Degradation Effects in Field-Aged c-Si Solar Cells through IR Thermography and Digital Image Processing

Due to the vast expansion of photovoltaic (PV) module production nowadays, a great interest is shown in factors affecting PV performance and efficiency under real conditions. Particular attention is being given to degradation effects of PV cells and modules, which during the last decade are seen to be responsible for significant power losses observed in PV systems. This paper presents and analyses degradation effects observed in severely EVA discoloured PV cells from field-aged modules operating already for 18–22 years. Temperature degradation effects are identified through IR thermography in bus bars, contact solder bonds, blisters, hot spots, and hot areas. I-V curve analysis results showed an agreement between the source of electrical performance degradation and the degradation effects in the defected cell identified by the IR thermography. Finally, an algorithm was developed to automatically detect EVA discoloration in PV cells through processing of the digital image alone in a way closely imitating human perception of color. This nondestructive and noncostly solution could be applied in the detection of EVA discoloration in existing PV installations and the automatic monitoring and remote inspection of PV systems.