Miracle-dz/UniFAR-FTUs huggingface dataset:
CORPORATE GOVERNANCE AND EARNING MANAGEMENT: EVIDENCE FROM 200 MALAYSIAN LISTED FIRMS FROM THE PERIOD OF 2007 TO 2011

This study examines the effectiveness of some corporate governance variables to monitor management behavior with the respect to their incentives to manage earnings. A set of 200 Malaysian listed firms for the year 2007 to 2011 in Bursa Malaysia have been investigated to analyze the relationship between corporate governance and earnings management. The corporate governance variables examined are CEO duality (when the chairman and the CEO is the same person), the proportion of independent non-executive directors and board size. We find discretionary accruals as a proxy for earnings management is negatively related to the board size and ROA, but positively related to the existence of CEO-Chairman duality, size of the firms, and operating cash flow. However, the results do not show a significant association between the proportion of independent non-executive directors on the board and earnings management.
The multiphase physics of sea ice: a review for model developers

Abstract. Rather than being solid throughout, sea ice contains liquid brine inclusions, solid salts, microalgae, trace elements, gases, and other impurities which all exist in the interstices of a porous, solid ice matrix. This multiphase structure of sea ice arises from the fact that the salt that exists in seawater cannot be incorporated into lattice sites in the pure ice component of sea ice, but remains in liquid solution. Depending on the ice permeability (determined by temperature, salinity and gas content), this brine can drain from the ice, taking other sea ice constituents with it. Thus, sea ice salinity and microstructure are tightly interconnected and play a significant role in polar ecosystems and climate. As large-scale climate modeling efforts move toward "earth system" simulations that include biological and chemical cycles, renewed interest in the multiphase physics of sea ice has strengthened research initiatives to observe, understand and model this complex system. This review article provides an overview of these efforts, highlighting known difficulties and requisite observations for further progress in the field. We focus on mushy layer theory, which describes general multiphase materials, and on numerical approaches now being explored to model the multiphase evolution of sea ice and its interaction with chemical, biological and climate systems.
The Effects of El Ni\~no on the Global Weather and Climate

This paper studies the chaotic behavior of hydrosphere and its influence on global weather and climate. We give mathematical arguments for the sea surface temperature (SST) to be unpredictable over the global ocean. The impact of SST variability on global climate is clear during global climate patterns, which involve large-scale ocean-atmosphere fluctuations similar to the El Ni\~no-Southern Oscillation (ENSO). Sensitivity (unpredictability) is the core ingredient of chaos. Several researches suggested that the ENSO might be chaotic. It was Vallis [1] who revealed unpredictability of ENSO by reducing his model to the Lorenz equations. Interactions of ENSO and other global climate patterns may transmit chaos. We discuss the unpredictability as a global phenomenon through extension of chaos "horizontally" and "vertically" in coupled Vallis ENSO models, Lorenz systems, and advection equations by using theoretical as well as numerical analyses. To perform theoretical research, we apply our recent results on replication of chaos and unpredictable solutions of differential equations, while for numerical analysis, we combine results on unpredictable solutions with numerical analysis of chaos in the advection equation.
Labor Protection and Leverage

This paper exploits intertemporal variations in employment protection across countries and finds that rigidities in labor markets are an important determinant of firms' capital structure decisions. Over the 1985–2007 period, we find that reforms increasing employment protection are associated with a 187 basis point reduction in leverage. We interpret this finding to suggest that employment protection increases operating leverage, crowding out financial leverage. This result does not appear to be due to pretreatment differences between treated and control firms, omitted variables, unobserved changes in regional economic conditions, and reverse causality. Heterogeneous treatment effects are consistent with our economic intuition.
Determinants of farm households' cropland allocation and crop diversification decisions: The role of fertilizer subsidies in Malawi

"This thesis demonstrates that the process of understanding of the impact of fertilizer subsidies on land productivity needs to start from getting clear the underlying farmer behavioural response in their cropping patterns. " The Thesis has been submitted to the Norwegian University of Life Sciences in partial fulfilment of the requirements for Master of Science degree in Development and Natural Resource Economics.
Factors influencing species composition and nest abundance of heron colonies

Heron and egret colonies are widely distributed in the Greek wetlands. Among the seven coloni - al ly breeding heron species with 6097 nests in 44 colonies in 2009, Grey Heron ( Ardea cinerea ) was the most widespread and Little Egret ( Egretta garzetta ) the most numerous. Twenty-five fac - tors were for the first time co-evaluated in order to detect possible influences on the heron co lo - nies species composition and species nest abundance. We used direct (detrended correspondence a nalysis), indirect (canonical correspondence analysis) gradient analysis and Kendall's tau corre - la tion. At least, seven significant factors were detected which explained 43.14% of the total varia - bi lity regarding species composition of heron colonies. Eight more factors influence, positively or negatively, nest abundance of certain heron species. The analysis revealed that a diverse feed - ing habitat, especially with freshwater marshes, mostly in protected areas could potentially host a mixed colony, including Squacco Heron ( Ardeola ralloides ), Little Egret and non-Ardeidae spe - cies. Woods and reed beds within rice fields are potential heron colony sites, especially for Black- crowned Night Heron ( Nycticorax nycticorax ). Trees are the main nesting habitat for Grey Heron whi le reed beds for Purple Heron ( Ardea purpurea ) and Squacco Heron. The presence of Ardei - dae and non-Ardeidae species in a colony influences the nesting of Squacco and the Black- crowned Night Heron. The maintenance of wood patches near wetlands, the creation of freshwa - ter marshes and the protection of these around the existing colonies as well as the establishment of a buffer protection zone around certain colonies, are the proposed conservation actions for the protection of heron colonies.
The standard processing window of alloyed ADI materials

In present paper the effect of austempering conditions and alloying elements on the microstructure, mechanical properties and processing window of Cu and Cu + Ni alloyed austempered ductile irons has been studied. A new concept of “standard” processing window was suggested as an alternative to the well-known “microstructure” processing window. This concept is based on the ability to achieve mechanical properties required by different standards, namely ASTM, ISO and EN. The results obtained show that alloying with Cu + Ni produced ductile grades of ADI, while alloying with Cu grades of higher strength. The standard processing window depends on the austempering parameters and alloying elements, as well as standard used. The ISO and EN standards give a larger standard processing window compared to the ASTM. It was also shown, that from the engineering point of view, determination of a standard processing window gives great advantage compared to the microstructure processing window where special methods and procedures have to be used. K e y w o r d s: austempered ductile iron, microstructure, mechanical properties, standard processing window
Fuzzy logic and applications in geographic information systems

Ha tempos o homem procura modelos para representar a realidade, porem, baseados na logica tradicional, nao sao consideradas muitas das complexidades que nos rodeiam. A logica Fuzzy, por se basear em variaveis linguisticas, se aproxima dessa realidade, inserindo a incerteza como parte da modelagem do problema. Seus conjuntos sao mais generalistas, pois atribuem a um elemento graus de pertinencia entre 0 e 1, podendo este pertencer a varios grupos. Assim, a aplicabilidade desta ferramenta aumenta consideravelmente, podendo auxiliar na tomada de decisao em areas como saude, industria e meio ambiente. Em sistemas de informacoes geograficas, principalmente para integrar e analisar dados espacializados, a ferramenta Fuzzy se mostra de grande utilidade, gerando otimizacao e precisao nos resultados dos trabalhos, alem do maior refinamento de dados e mostrando faixas transicionais que os modelos comuns nao detectam.
MICROPROPAGATION OF ECLIPTA ALBA (L.) HASSK. AN IMPORTANT MEDICINAL PLANT OF TRADITIONAL MEDICINE.

Eclipta alba was successfully micropropagated using nodal segments as explants. Multiple shoots were obtained by culturing the explants on MS medium supplemented with various concentrations of cytokinins viz . , BAP and Kn alone or in combination with auxins (IAA/NAA). Rooting was induced by transferring the obtained multiple shoots to the medium supplemented with various auxins (IAA/NAA/IBA) at different concentrations. The effect of strength of MS medium on root induction was also observed. The in vitro developed rooted plantlets were acclimatized successfully and transferred to soil.
Scenario analyses on the effects of forest management and CMIP5 climate projections on timber production and carbon stocks of upland boreal forests in Finland

This study employed scenario analyses to evaluate the effects of forest management and different CMIP5 climate projections on timber production and carbon stocks of upland boreal forests in Finland. The forest ecosystem model simulations were conducted over a 90-year period from the stand to regional level by using both model stand data (Paper I) and national forest inventory data (Papers II-III). In simulations, it was employed data from the current climate and several CMIP5 projections (multi-model means and individual climate model runs) under the RCP4.5 and RCP8.5 forcing scenarios. More specifically, it was studied the impacts of different climate projections and thinning regimes (Papers I and III), tree species preferences in forest regeneration (Paper II) and forest conservation scenarios (Paper III) on volume growth, carbon stocks and timber production (Papers I-III), economic profitability (Paper I), and the amount of deadwood of forests (Paper III). The effects of different climate projections on volume growth, carbon stocks, timber production and its economic profitability and the amount of deadwood varied largely, depending on geographical region, tree species, and severity of climate change. The degree of differences in the responses of tree species and boreal regions increased with the severity of climate change (Papers I-III). Regardless of the tree species, the positive impacts of climate change were larger in the north. In the south, Silver birch benefitted most from the climate change projections and the most under severe climate change. This was unlike Norway spruce and also partially, Scots pine (Papers I-II). An increase in forest conservation area increased volume growth, carbon stock, and the amount of deadwood in forests, unlike timber production. Depending on boreal region, tree species, and severity of climate change, different adaptive forest management measures would be needed to utilize the positive impacts of climate change and to minimize harmful ones.
A CLINICAL EVALUATION OF ANTISTRESS ACTIVITY OF ASHWAGANDHA (WITHANIA SOMNIFERA DUNAL) ON EMPLOYEES EXPERIENCING MENTAL STRESS AT WORK PLACE

According to various surveys, the stress is the major problem for many diseases ranging from psychiatric disorders to endocrine disorders. In national capital regions like Mumbai, Chennai, Kolkata and Pune. As per the survey over 76% of senior and middle level executives working endure the highest levels of stress resulting into mental and physical fatigue. Pertaining to the stress, modern medicine can provide some curable results but they are complicated and unsatisfactory. So the answer is hidden in Ayurveda i.e. Rasayana Chikitsa (Rejuvenation therapy). As similar to the modern concept of adaptogenic agents which gives the protection to the human physiological system against diverse stressor, recent studies shows that the Rasayana Dravyas having adaptogens which could induce a state of non-specific increase of resistance to affect internal homeostasis. The adaptogens improve the response to stress and help the body to adapt by normal physiological processes in times of increased stress. Therefore, Ashwagandha which is the best in Rasayana Karma , identified as Withania somnifera Dunal, is selected for the study. Â The present research work has been undertaken with the main objective as the clinical evaluation of antistress effect of Ashwagandha ( Withania somnifera Dunal) on employees at different work places by various scientific parameters.
Effects of the PowerPoint methodology on content learning

Purpose: This study focuses on whether the use of PowerPoint technology as the main resource to convey information has an effect on students' learning compared with classes taught without this technology. Design/methodology/approach: The sample consisted of 205 psychology students, divided into four groups, who were taught an ordinary Educational Psychology lesson. In two of these groups, a PowerPoint presentation (19 slides) was used to deliver the contents, while in the other two the same contents were delivered by the professors with the only aid of the blackboard. After the lesson, students' learning was assessed by means of a questionnaire consisting of ten multiple-choice items. Findings: Results showed significant differences (p 0.000), with the scores of the groups without PowerPoint an average of 19% higher than the groups with PowerPoint. Originality/value: The use of technology can have a very positive influence on learning, provided that its use fits the circumstances inherent in learning.
Molecular genetic delineation of Phaeocystis species (Prymnesiophyceae) using coding and non-coding regions of nuclear and plastid genomes

Sequence variation among 22 isolates representing a global distribution of the prymnesiophyte genus Phaeocystis has been compared using nuclear-encoded 18S rRNA genes and two non-coding regions: the ribosomal DNA internal transcribed spacer 1 (ITS1) separating the 18S rRNA and 5.8S rRNA genes and the plastid ribulose-1,5-bisphosphate carboxylase/oxygenase (RUBISCO) spacer flanked by short stretches of the adjacent large and small subunits (rbcL and rbcS). 18S rRNA can only resolve major species complexes. The analysis suggests that an undescribed unicellular Phaeocystis sp. (isolate PLY 559) is a sister taxon to the Mediterranean unicellular Phaeocystis jahnii; this clade branched prior to the divergence of all other Phaeocystis species, including the colonial ones. Little divergence was seen among the multiple isolates sequenced from each colonial species complex. RUBISCO spacer regions are even more highly conserved among closely related colonial Phaeocystis species and are identical in Phaeocystis antarctica, Phaeocystis pouchetii and two warm-temperate strains of Phaeocystis globosa, with a single base substitution in two cold-temperate strains of P. globosa. The RUBISCO spacer sequences from two predominantly unicellular Phaeocystis isolates from the Mediterranean Sea and PLY 559 were clearly different from other Phaeocystis strains. In contrast, ITS1 exhibited substantial inter- and intraspecific sequence divergence and showed more resolution among the taxa. Distinctly different copies of the ITS1 region were found in P. globosa, even among cloned DNA from a single strain, suggesting that it is a species complex and making this region unsuitable for phylogenetic analysis in this species. However, among nine P. antarctica strains, four ITS1 haplotypes could be separated. Using the branching order in the ITS1 tree we have attempted to trace the biogeographic history of the dispersal of strains in Antarctic coastal waters.
Cooling of a semiconductor by luminescence up-conversion

We report the observation of phonon-mediated up-conversion of luminescence in a GaAs quantum well. This opens the possibility of light-induced lattice cooling in a semiconductor. Under appropriate conditions, pumping the sample with light at the energy of the heavy-hole exciton, we observe light-hole exciton emission, which lies ∼10 meV above the excitation energy. The use of an external magnetic field together with the resolution of excited excitonic states provides an internal thermometer to monitor the sample temperature. Temperature drops as large as 10% of the initial temperature are observed for pump densities of 4 W cm−2.
Influence of Red Alder Competition on Cambial Phenology and Latewood Formation in Douglas-Fir

To better understand the influence of competition on wood formation and wood quality in Douglas-fir (Pseudotsuga menziesii [Mirb.] Franco), patterns of cambial growth and latewood production were examined for one growing season in 15-year-old plantations with similar densities but differing Douglas-fir/red alder (Alnus rubra Bong.) ratios. The treatments consisted of plots having different proportions of Douglas-fir vs. red alder, different red alder planting dates, and one of two total planting densities. Cambial growth was tracked using the pinning method. Cambial activity in most trees began between May 12 and May 23, and ended between August 27 and September 10. Mean date of transition to latewood was July 6. In the treatment with the highest mean red alder basal area, Douglas- fir trees began radial growth later and ended earlier in the year than those in pure Douglas-fir stands. There was no evident effect of competition from red alder on the duration of cambial activity in treatments with intermediate to low red alder basal areas. In all treatments, the duration of radial growth was shorter in smaller-diameter trees. Early transition to latewood production was also associated with higher red alder basal area. Percent latewood was unaffected by treatment, but it was dependent on the date of a treeʼs transition to latewood production.
Colonisation of the Rhine basin by non-native gobiids: an update of the situation in France

Three of the four species of non-native gobiids currently reported in the Rhine basin were recently recorded in France: the Western tubenose goby in 2007, the bighead goby in 2010 and the round goby in 2011. The bighead goby and the round goby displayed a very high rate of range expansion, suggesting a human-assisted colonisation through inland navigation. An assessment of the invasiveness potential by the FISK (Fish Invasiveness Screening Kit) reveals a medium risk for the Western tubenose goby, while the bighead goby and the round goby are at high risk of becoming invasive in France. This assessment is consistent with our observations since there has been a steady increase in the range of the Western tubenose goby, although in low numbers, while the relative abundance of bighead goby and round goby, recently arrived in the French part of the Rhine River and Moselle River, can be high. Given their fast expansion, it can be assumed that these species will soon reach other French basins, particularly in the south (Rhone basin) and in the west (Seine basin), and the implementation of measures to limit their spread should be considered.
Raman spectroscopy of fingernails: A novel tool for evaluation of bone quality?

Raman data from human fingernails has been analysed to determine if a relationship exists between spectral features and bone quality. Previous work demonstrated a relationship between the manually determined intensity of the disulphide peak (Bone Quality Test; BQT) and osteoporotic fracture. A computer program is now described that automates the BQT determi- nation for large sample-sets. In this study the ability of the automated BQT to discriminate between fractures and controls was compared to that of bone mineral density (BMD) and biomarkers of bone remodelling. Females aged 18-67 years participated in the study (n = 159). Fingernails were analysed using Raman spectroscopy. Lumbar and Femoral BMD was measured by dual energy X-ray absorptiometry (DXA). Fasting venepuncture samples were analysed for osteocalcin and CTx (collagen C-telopeptides) by electrochemiluminescence. No correlation was found between the BQT and BMD or the biomarkers. The BQT and BMD were found to be equally accurate in identifying subjects with a history of fracture ( p< 0.01) and both outper- formed osteocalcin and CTx. It appears that keratin and collagen are related structural proteins that require disulphide bonding for stability. Therefore, these preliminary results suggest that Raman spectroscopy of keratin may have potential as a diagnostic tool for screening bone quality in large populations.
Sequential effects in the Simon task: conflict monitoring or memory?

Compatibility tasks (e.g. Simon task and flanker task) provide more information about automatism and attention. In these tasks, incompatible trials are performed slower and less accurate than compatible trials; i.e. the compatibility effect. Compatibility effects are higher after a compatible trial than after an incompatible trial. This is known as the Gratton effect. Until recently it was thought that the conflict monitoring model explained these effects. According to this model conflict arises during an incompatible trial. Conflict has been related to activity in the anterior cingulate cortex and can be detected by measuring the activity of the N2 component. When conflict occurs, control mechanisms detect conflict and adjust our behaviour. After a conflict trial (incompatible) a control mechanism is activated to reduce conflict on the following trial. However, some researchers question this model. They suggest that the Gratton effect is the result of repetitions and alternations of stimuli and/or responses. Stimulus repetitions will result in faster reaction times. In this study three Simon tasks are explored. The first task is a normal Simon task. In the second task stimulus repetitions are reduced. The third task consists of less stimulus and response repetitions. By comparing these tasks we can examine whether there is support for the stimulus-repetition model. The main analysis shows that the Gratton effect does not depend on the task. Separate analyses per task, however, show that a reversed Simon effect is present in the second task. The EEG data also shows difference in N2 activity on each task. This does not support the conflict monitoring model. More support is found for the stimulus-repetition model. Although no significant difference is found between the tasks and the Gratton effect, participants seem to behave differently on tasks which consist of less stimulus repetitions.
High resolution 3D laser scanner measurements of a strike‐slip fault quantify its morphological anisotropy at all scales

The surface roughness of a recently exhumed strike‐slip fault plane has been measured by three independent 3D portable laser scanners. Digital elevation models of several fault surface areas, from 1 m2 to 600 m2, have been measured at a resolution ranging from 5 mm to 80 mm. Out of plane height fluctuations are described by non‐Gaussian distribution with exponential long range tails. Statistical scaling analyses show that the striated fault surface exhibits self‐affine scaling invariance with a small but significant directional morphological anisotropy that can be described by two scaling roughness exponents, H1 = 0.7 in the direction of slip and H2 = 0.8 perpendicular to the direction of slip.