Miracle-dz/UniFAR-FTUs huggingface dataset:
The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria

Purpose: The increasing need for improved quality of financial reporting is becoming a key challenge for stakeholders in the Nigerian corporate setting because of the consistent failure being witness by many organization. The presence of loan loss provision in the banking sector has paved way for managers to manipulate accounting earnings which has compel the need for this research in order to examine factors that could help mitigate or curtail managers’ tendencies to engage in earnings manipulation. Therefore, the study examine the effect of board diversity and audit committee on earnings management of listed Deposit Money Banks in Nigeria. Methodology: Board diversity variables include women director, board ownership, foreign director, board size and board composition, while a composite index of audit committee size, composition and meeting was used to moderate two (women director and board ownership) of the board diversity variables. Earnings Management was represented by Chang, Shen and Fang (2008) model. The population consists of fifteen (15) banks and all were used for the analysis. Secondary data were collected from the annual reports and accounts of the banks for the period 2008-2015. Multiple regression technique was adopted and Stata 13 was used as the tool of data analysis. Findings: The findings revealed that, all the variables before moderation have significant effect on earnings management of banks except for board size. Meanwhile, after moderation, the findings revealed that explanatory variables explained the extent of earnings management better than before moderation. However, among all the explanatory variable used during the moderation, it was only three variables (foreign director, board composition and audit committee) that have significant effect on earnings management. Practical Implications: Based on the above findings, the study recommended amongst others that the percentage of women director, shares held by directors and number foreign director should be increased, while the number of non-executive directors and audit committee should also be improved upon in order to mitigate the tendencies for earnings management in banks. Originality: The use of audit committee as moderating variable and the test of applicability and the usefulness of Chang, Shen and Fang (2008) model in Nigerian Banking Sector.
INTERACTION BETWEEN COMPUTER-BASED DESIGN ANALYSIS ACTIVITIES AND THE ENGINEERING DESIGN PROCESS – AN INDUSTRIAL SURVEY

In the large majority of product development projects, computer-based design analyses are performed to assess the feasibility of potential technical solutions. As a first step to bring about a deeper understanding of the interactions between the engineering design and the design analysis activities, a survey has been performed in industry. The results of the survey cover: the use of design analysis within product development, the interactions of engineering design along the design analysis process, and the treatment of uncertainties and errors connected to the design analysis activities.
IDENTIFICATION AND MAPPING OF A POWDERY MILDEW RESISTANCE GENE VU-PM1 IN THE CHINESE ASPARAGUS BEAN LANDRACE ZN016

Powdery mildew (PM), caused by the fungus Erysiphe polygoni D.C, is one of the most common and serious diseases of cowpea (Vigna. unguiculata L. Walp.)/asparagus bean (Vigna. unguiculata ssp. sesquipedialis). Deployment of scab-resistant varieties is the major strategy to curb this disease. ZN016, a Chinese asparagus bean landrace, is highly resistant to powdery mildew. To identify the resistance genes in ZN016, an F7:8 recombinant inbred line (RIL) population derived from the cross between ZN016 and a susceptible cultivar Zhijiang 282 was evaluated for PM resistance in the open field in 2008 and 2009. Phenotypic analysis indicated that ZN016 harbors a single PM resistance gene. Using a SNP and SSR based genetic map constructed with this population, the PM resistance gene was mapped to a locus on LG9 flanked by SSR markers CLM0305 and CLM0260, with a genetic distance of 2.0 cM and 5.0 cM, respectively. To our knowledge, this is the first powdery mildew resistance gene reported in cowpea, which was temporarily designated as Vu-Pm1. The identification of Vu-Pm1 opens a door for dissecting resistance mechanisms and applying marker-assisted selection for the development of cultivars with PM resistance in cowpea.
International Capital Mobility and Saving-Investment Nexus in Nigeria: Revisiting Feldstein-Horioka Hypothesis

This paper tests the validity of Feldstein-Horioka (1980) hypothesis using Nigerian data (1980-2014) by relying on the ARDL Bounds testing approach to co-integration and vector error correction model (VECM). Evidence for the hypothesis over the sub-samples is mixed given absence of co-integrating relationship between savings and investment in both periods. Over the period of market-friendly economic reform (1986 -2014) and entire sample period (1980-2014), we found low saving investment correlation indicating support for the F-H hypothesis (that low saving investment relationship implies high degree of international capital mobility). Presumably, the World Bank and IMF designed economic reform programs in form of liberalization and deregulation – coupled with the neo-liberal economic management framework that Nigeria is currently practicing – may have attenuated the saving investment relation in the reform era, thereby providing support for F-H hypothesis over the reform era. But the finding of similar absence of cointegration between saving and investment in the pre-reform era, against the F-H postulate, reveals the importance of incorporating factors such as money supply and inflow of foreign capital that could affect the saving investment relationship as widely suggested in the literature. Overall, we find support for high degree of international capital mobility across Nigerian borders that may lead to unsustainable current account balance for the economy if left unregulated. The policy import of the paper is the need for a more conscientious implementation of a policy of guided deregulation of Nigeria’s capital and trade accounts.
Observations and quantification of counter-rotating mesovortex couplets within the 8 May 2009 southern Missouri derecho

There have been ample observational and numerical studies conducted on bow echoes and squall lines, especially since the Bow Echo and MCV Experiment (BAMEX; Davis et al. 2004). These quasi-linear convective systems (QLCSs) are well-known producers of damaging straight-line winds. Many studies have shown that the descending rear-inflow jet (RIJ) at the bow echo apex can be responsible for damaging surface winds (Fujita 1978; Przybylinski 1995). Additional research has shown that damaging winds at the surface can be attributed to leadingline circulations, or mesovortices (e.g., Funk et al. 1999; Arnott and Atkins 2002; Trapp and Weisman 2003). This is especially true when mesovortices are located just north of the RIJ apex. Enhancement of the ground-relative winds on the southern periphery of the mesovortex have been shown to produce a concentrated swath of extreme straight-line wind damage (Atkins et al. 2005; Wakimoto et al. 2006; Wheatley et al. 2006). Furthermore, mesovortices have also been shown to be the parent circulations of squall line and bow echo tornadoes (e.g., Funk et al. 1999; Atkins et al. 2004, 2005). Bow echo tornadoes typically produce EF0-EF2 wind damage at the surface (Atkins and St. Laurent 2009a), but they are capable of producing EF3-EF4 tornado wind damage as well (Trapp et al. 2005).
Open innovation in global networks

9 Executive Summary Globalisation increasingly affects how companies in OECD countries operate, compete and innovate, both at home and abroad. Global competition drastically shortens product life cycles, while the growing integration of different technologies makes innovation riskier and more costly. Companies more and more internationalise knowledge-intensive corporate functions, including R&D, and simultaneously open up their innovation process to collaborate with external partners (suppliers, customers, universities, etc.). This clearly has important implications for policy making, given the contribution of (business) innovation to economic growth.
Improving the Forecast Accuracy of Oil-Stock Nexus in GCC Countries

This paper renders new insights into the predictability of GCC stock returns using crude oil prices using the approach of [1] [2] that accounts for salient features of the predictor. The results show superior performance of the oil-based stock model over time-series models (namely, AR, MA, ARMA, and ARFIMA) for both in-sample and out-of-sample forecasts. The results are robust to different oil price series (Brent and WTI prices) and forecast horizons (30 and 60 days).
Relative Price Variability of Grains and Inflation Rate Movement In Nigeria

The study estimated the functional relationship between relative price variability of grains and inflation rate in Nigeria. The study also estimated price instability indices for major grains and also investigated the impact of government stability and instability on relative price variability of grains in Nigeria. Data were obtained from various publications of Central Bank of Nigeria which covered the period, 1970 to 2007. Ordinary Least Squares method was used to estimate the coefficients of the specified equation. Empirical results reveal that inflation has a positive significant effect on relative price variability of grains. The result further showed that major grain crops in Nigeria have high producer price instability indices. Furthermore, the civilian regimes which were a proxy of government stability brought about a negative significant shift in the coefficient of inflation which implies a reduction in the relative price variability. Hence the civilian regime policies targeted at the grain sub-sector were upheld as these will improve the sub-sector performance. KEY WORD: Relative price variability, Inflation, Grains, Instability, Fluctuation
Antimicrobial Activities of Andrographolide and Propolis Against Intracellular Mycobacterium Tuberculosis Phagocytosed by Monocytes Derived Macrophages

One of the major health problems worldwide is Tuberculosis (TB). According to WHO report, Indonesia has the third highest TB prevalence. Due to the fact of multidrug resistance, there is an urgent need for more potent antibiotics and other drugs. Natural products have been regarded as one of the most successful strategies for creating new medicines. The plant andrographolide and propolis is a superb immune system enhancer in TB, and might be more effective when combined to achieve an higher effect. Macrophages are central effector cells of host defence mechanisms against mycobacteria. However, M. tuberculosis uses macrophages as its preferred habitat. It is not much known how macrophages either kill M. tuberculosis or become its breeding ground. In the present study we investigated the costimulant action of Andrographis paniculata and propolis associated with bactericidal activity on macrophages. Incubation of monocytes derived macrophages of healthy participants with the extract of A. paniculata and propolis activated bactericidal activity against intracellular Mycobacterium tuberculosis, but no significant effect on the macrophages of tuberculosis patient. These findings suggest that andrographolide and propolis may have a limited effect on bactericidal activity in tuberculosis patient.
Accelerated and Robust Computation of Time Domain Floquet Wave-Based Periodic Green’s Functions for TD Integral Equations Applications

─ A novel approach has been introduced to remedy the computational complexities of the recently introduced time domain periodic Green’s functions in the 1D and 2D periodic case. Specifically, it has been shown that for a certain class of temporal basis functions, the computational cost of convolutions with temporal basis functions, which results in the band-limited GFs needed by most time domain integral equations solvers, can be considerably reduced, as compared to conventional methods that are currently in practice. It is also well known that the computational complexity of the Floquet-wave based Green’s functions increases when the point of observation approaches a source. Robust forms have been obtained for both 1D and 2D periodic TDGFs for any source-observation distance, which are then further improved for high-efficiency numerical implementation. Index Terms ─ Time Domain Integral equations, Green’s Function, Periodic Structures, Efficient Algorithms.
MICROEMULSION-BASED HYDROGEL FOR TOPICAL DELIVERY OF INDOMETHACIN

Objective: The present study aims to develop and characterize microemulsion from herbal infused oil of Zingiber cassumunar (HO) and microemulsion-based hydrogel (MBH) containing indomethacin. The release patterns of indomethacin from MBH were also investigated. Methods: HO was produced by hot extraction of Z. cassumunar rhizome in coconut oil, and characterized for acid value, iodine value, and saponification value. The cytotoxicity of HO on human peripheral blood mononucleared cells (PBMCs) was also investigated. Pseudoternary phase diagram was constructed to study suitable compositions of microemulsion containing HO, oleic acid, Triton X-114, propan-2-ol, and water. Indomethacin was then incorporated into the microemulsion and finally blended with gel base (2% Carbopol 940 or 3% sodium carboxymethylcellulose) to produce MBH. The indomethacin MBH was characterized for appearance, pH, viscosity, and in vitro release characteristics. Results: HO exhibited an acid value of 0.203 ± 0.004 mg of KOH/g, iodine value of 7.39 ± 0.15 g of I 2 /100 g, and saponification value of 265.4 ± 7.3 mg of KOH/g with no cytotoxic effect on human PBMCs. The microemulsion region in the pseudoternary phase diagram of HO, oleic acid, Triton X-114, propan-2-ol, and water was 45.25%. Six microemulsions (ME1 – ME6) containing 10% of HO and oleic acid mixture (1:1) as the oil phase and Triton X-114 and propan-2-ol (3:2) as surfactant mixture were formulated and characterized. The droplet size was in the range of 26 to 32 nm with polydispersity index less than 0.3. They showed a Newtonian flow behavior with the viscosity ranging from 15.12 ± 0.15 to 16.78 ± 0.12 Pas. The microemulsion was incorporated into hydrogel using 3% sodium carboxymethylcellulose or 2% Carbopol 940. Only ME1 – ME3 gave clear MBH ; therefore, they were studied in the in vitro release of indomethacin, and the results indicated the sustained-release characteristic fitted the Higuchi model. Conclusion: The topical MBH, containing microemulsion of HO, oleic acid, Triton X-114, propan-2-ol and water, might be a promising approach for sustained transdermal delivery of poor water-soluble compounds, including indomethacin.
Research and Development Target‐Setting Difficulties Addressed Through the Emergent Method: Technology Forecasting Using Data Envelopment Analysis

The aim of this study is to provide a foundation for researchers and managers to discuss and resolve difficulties associated with research and development (R&D) target‐setting. While multiple studies mention the difficulty of R&D target‐setting, few have compiled reasons for these difficulties or addressed this issue in detail. This paper provides one of the first studies outlining reasons for R&D target‐setting difficulties through a literature review. It also provides an initial set of analyses and results after applying an emerging quantitative method, Technology Forecasting Using Data Envelopment Analysis (TFDEA), to illustrate these difficulties step‐by‐step to commercial airplanes. Results include determining the state of art in commercial airplane technology and technological rate‐of‐change variants in setting R&D targets.
Experiment and comparison of automated static code analyzers and automated dynamic tests

Code review and inspection techniques are considered vital for defect detection during analysis and design. Automated static code analyzers are essentially an approach to performing code reviews and inspections in an efficient and timely manner. Automated testing techniques are also gaining popularity and prestige. We explore various readily available code inspection tools and automated testing tools and apply a selected few to a sample application, in an attempt to evaluate the strengths and weaknesses of each tool. We then compare these results to the results obtained from execution of two suites of automated dynamic tests. Our findings indicate that these two methods have innate complementary strengths, suggesting that the joint use of both approaches (static and dynamic) can be far more effective than using either one alone.
Impact of Akaki Small-Scale Irrigation Scheme on Household Food Security

The study aims to evaluate the impact of Akaki small scale irrigation scheme on Household food security of smallholder farmers. Out of 700 farming households with systematically stratified random sampling technique, this causal type of study analyzed 246 household surveys based primary data (personal interview questionnaire) with inferential statistics (Heck man two stages). It shows that food security is not as such observed in the study area. At 0.05 probability level; sex, land size (ls), educational level (ed), off farm income (offarmi), irrigation experience (exep) and distance from home to water source (dhomeland ) are significant correlates of food security with respect to the three food security indicators (food consumption expenditure score, copying strategy index and dietary diversity score). At 0.05 probability level; sex, off farm income (offarmi), irrigation experience (exep) and distance from home to water source (dhomeland) are statistically significant determinants of the joint indicators and they reliably predict participation in small scale irrigation scheme, citrus paribus. Collective action among governments, NGOs and farming households on flood control and market linkage (perfect information on price of their product) should be taken to let farming households harvest two times per year and prosper.
Undergraduate business students' attitudes towards CSR and competitiveness of Serbian economy

This paper presents the findings of the research dealing with the importance of corporate social responsibility (CSR) and its connections with competitiveness. The authors deal with competitiveness of enterprises, as well as activities that promote socially responsible business in Serbia. Special attention is given to the review and analysis of research results of Serbian undergraduate business students’ attitudes on CSR and competitiveness. In a five-yearperiod the research included over 3,300 examinees. The population was built on students from universities and business schools located in total 22 cities and municipalities in Serbia. The research was conducted using questionnaire. Among other, the research has shown that a number of examinees were not informed of the CSR. Students experience the Serbian economy as uncompetitive and have identified several factors that are lacking in the development of competitiveness.
Evaluation of quality index of salted Korean cabbage in the short-term distribution system

The aim of this study was to provide the quality index of salted Korean cabbage in a short-term distribution system. Salted Korean cabbages were packaged with or without 2% salt water, and then distributed in a conventional system (CVS) and a cold-chain system (CCS) for 6 h. The material temperature of samples with and without salt water gradually increased to 19.57°C and 19.43°C in a CVS, respectively and to 10.73°C and 12.90°C in a CCS, respectively. Salinity of the materials in a CCS did not change, whereas salinities of the materials in a CVS were 1.2 and 1.7 fold higher, respectively. Also, a slight increase in acidity was observed in both packaging materials in a CCS. In the case of a CVS, total aerobic bacteria and lactic acid bacteria increased to 7.62 log CFU/g and 6.77 log CFU/g in the materials with salt water, respectively, whereas the number of total aerobic bacteria and lactic acid bacteria ranged between 5.62-5.85 log CFU/g and 4.33-4.83 log CFU/g in the materials without salt water, respectively. However, significant microbial changes were not observed in a CCS as distribution time increased. CCS with salt water packaging was effective in achieving microbial control and maintaining physicochemical quality. Salinity, aerobic bacteria, and lactic acid bacteria can be useful as quality indices for a CVS, and acidity can be useful as quality index for a CCS.
Impact of environmental factors on ovarian function and endocrine activity in livestock

iii ACKNOWLEDGEMENTS . iv LIST OF TABLES . viii LIST OF FIGURES . ix LIST OF ABBREVIATIONS. xi CHAPTER 1: LITERATURE REVIEW . 1 The Ovary . 1 The Role of the Ovary . 1 Fetal Ovarian Development . 2 Folliculogenesis . 5 Endocrine Function of the Ovary . 8 Factors that Affect Fertility and Productivity in Livestock . 10 Introduction . 10 Effect of Pregnancy on Developing Offspring . 12 Exercise during Gestation . 14 Effects of Plane of Nutrition on Reproductive Function . 17 Effects of Nutrition on Hormone Production and Secretion . 19 Nutrition Impacts Fetal Development and Offspring Outcome . 20 Arginine Supplementation . 21 References . 22
Numerical Investigation of Nano Particles Dispersion and Deposition in Fully Developed Laminar Pipe Flows

The aim of this paper is to study the deposition and dispersion of nano particles in fully developed laminar pipe flows numerically. To simulate particle transport and to locate the position of particles, the Eulerian Lagrangian method is used under the conditions of one-way coupling. Due to studied range of particle diameters from 5 nm to 100 nm, the main effective force for particle deposition is the Brownian diffusion force. After studying the mesh independency and validating results, time history analysis of particle transport is also performed by injecting the particles from the inlet surface and tracking them at each moment. Furthermore, the effective parameters, i.e. particle diameter, pipe length and diameter, temperature and particle density are studied comprehensively. The results of time history analysis of particle transport show that nano particles with less diameters are more deposited in less time. Furthermore, maximum number of escaped particles from the pipe occurred at 0.035 s after injecting the particles for all studied particle diameters due to the studied flow rate and length of the pipe. The output of this study can provide a guideline for evaluating nano particle transport and deposition in fully developed laminar pipe flows. Review History: Received: 9 November 2015 Revised: 14 February 2016 Accepted: 9 May 2016 Available Online: 9 November 2016
Internet financial reporting and disclosure by listed companies: Further evidence from an emerging country

This paper examines the extent of voluntary financial and non-financial information disclosed on the Internet by an emerging country like Qatar. We tested research hypotheses related to the association between company characteristics and the voluntary dissemination of financial and non-financial information on the Internet based on industry type. A total of 42 companies which are listed on the Qatar Exchange (the only stock Exchange in Qatar) were sampled. An ordinary least regression was undertaken to assess whether voluntary dissemination of information on the Internet was related to firm age, size, profitability, complexity, assets in place, and liquidity. Firm size, assets in-place, and business complexity are variables which are significant in explaining the level of internet financial reporting disclosure, whereas age, profitability, and liquidity are not significant.