Miracle-dz/UniFAR-FTUs huggingface dataset:
Ownership Concentration, Capital Structure and Stock Returns of Firms Listed at the Nairobi Securities Exchange

Ownership concentration enables majority shareholders to influence the capital structure; a key financing decision that is independently linked to firm performance. Ideally, firm managers should strive to maximize stock returns by selecting an appropriate optimal capital composition that maximizes the trade-off between the cost of leverage and gains. However, the performance benefits are not always realized because the controlling shareholders may adversely affect stock returns by extracting private benefits at the expense of the minority shareholders, leading potential investors to consider the firm as a risky and unattractive investment, hence lowering stock demand and price. This research sought to determine the intervening effect of capital structure on the ownership concentration and stock returns relationship. A census survey was done on sixty-seven firms listed at NSE from 2006 to 2019 and data was obtained from sixty firms that had been listed for at least two years. A fixed effects model was then utilized to conduct data analysis. The four-step mediation process showed that capital structure mediated the connection between ownership concentration and stock returns. The results contribute to the empirical literature by reducing the conflicting positions on the link between ownership concentration and stock returns by introducing capital structure into the relationship and confirming the role of capital structure in performance management. The study recommends that agents be given incentives through monitoring and regulation to ensure that management interests and those of their principals are aligned when important financing decisions are being made to serve the interests of both majority and minority shareholder. This will promote and enhance corporate performance and increase stock returns.
Inertial gravity currents produced by fluid drainage from an edge

We present theoretical, numerical and experimental studies of the release of a finite volume of fluid instantaneously from an edge of a rectangular domain for high Reynolds number flows. For the cases we considered, the results indicate that approximately half of the initial volume exits during an early adjustment period. Then, the inertial gravity current reaches a self-similar phase during which approximately 40 % of its volume drains and its height decreases as $\unicode[STIX]{x1D70F}^{-2}$ , where $\unicode[STIX]{x1D70F}$ is a dimensionless time that is derived with the typical gravity wave speed and the horizontal length of the domain. Based on scaling arguments, we reduce the shallow-water partial differential equations into two nonlinear ordinary differential equations (representing the continuity and momentum equations), which are solved analytically by imposing a zero velocity boundary condition at the closed end wall and a critical Froude number condition at the open edge. The solutions are in good agreement with the performed experiments and direct numerical simulations for various geometries, densities and viscosities. This study provides new insights into the dynamical behaviour of a fluid draining from an edge in the inertial regime. The solutions may be useful for environmental, geophysical and engineering applications such as open channel flows, ventilations and dam-break problems.
Theoretical Characterization of C6N, C6N−, and C6N+

This work emphasizes the stability of C6N linear carbon chains and carbon clusters containing three-body rings. C6N possesses at least 44 neutral isomers and 38 and 35 isomers with a negative or a positive charge. The lowest-energy structures, which can be candidates for laboratory and astrophysical detection, were studied with RCCSD(T)-F12 and MRCI/CASSCF, specifying properties for various electronic states. Neutral C6N displays two prominent equilibrium structures, a nitrogen-terminated linear form (X2Π) and a form (X2B2) containing a three-carbon ring. They are separated by 0.21 eV. For the linear one, Renner–Teller and spin–orbit effects are expected. Its equilibrium spin–orbit constant ∣ ∣was predicted to be 29.09 cm−1, the dipole moment was computed to be 0.2059 D, and Be was computed to be 868.20 MHz, very close to the experimental value (B0(exp)-Be(calc) ∼ 4.9 MHz). The anion presents two stable forms, a linear triplet (X3Σ−) and a (X1A1) isomer, whereas for the cation most stable structures are both linear. For the linear anion and the two linear cations B0 was estimated to be 870.05 MHz, 875.72 MHz, and 917.36 MHz and μ was estimated to be 4.4200 D, 4.2013D, and 0.7828D. For the neutral form, Ae = 45048.74 MHz, Be = 1062.78 MHz, Ce = 1038.30 MHz, and μ = 0.8840 D, whereas for the negative form, Ae = 40087.48 MHz, Be = 1067.35 MHz, Ce = 1039.67 MHz, and μ = 6.2854 D. Below the electron affinity of the most stable isomer (EA = −3.42 eV), the linear anion displays three probably existing electronic states. Detectability is discussed in terms of the symmetry and spin multiplicity of the ground electronic states.
Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure

AbstractThis study aims to empirically test the effect of audit quality on accounting misstatements and determine whether the occurrence of accounting misstatements can be moderated with capital market pressure. This study used data from LQ45 index companies listed on the Indonesian Stock Exchange from 2017 to 2021, with a total research sample of 90. The hypothesis testing technique was panel regression analysis with a random effect model. This study found that audit quality does not affect accounting misstatements, and capital market pressure could not moderate the effect of audit quality on accounting misstatements. This research was conducted by adding capital market pressure as a moderating variable which is believed to be able to strengthen/weaken the effect of audit quality on accounting misstatements, so this study's sample consists of the LQ45 index, which represents the companies in Indonesia with the most substantial capital market pressure. The results of this study imply that the companies incorporated in the LQ45 index are blue chip companies in Indonesia, so the LQ45 Index companies are the right choice for investors to place their funds in the shares of these companies. In future research, it is better to add samples to companies actively traded in the Asia Pacific region by excluding the 2020 and 2021 period.Keywords: Audit quality; Accounting misstatements; Capital market pressure.AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas audit terhadap salah accounting misstatements dan menentukan apakah terjadinya accounting misstatements dapat dimoderasi dengan tekanan pasar modal. Penelitian ini menggunakan data perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021, dengan jumlah sampel penelitian sebanyak 90. Teknik pengujian hipotesis adalah analisis regresi panel dengan model random effect. Penelitian ini menemukan bahwa kualitas audit tidak mempengaruhi accounting misstatements, dan tekanan pasar modal tidak dapat memoderasi pengaruh kualitas audit terhadap accounting misstatements. Penelitian ini dilakukan dengan menambahkan tekanan pasar modal sebagai variabel moderasi yang diyakini dapat memperkuat/melemahkan pengaruh kualitas audit terhadap accounting misstatments, sehingga sampel penelitian ini terdiri dari indeks LQ45 yang mewakili perusahaan dengan tekanan pasar modal yang paling substansial di Indonesia. Hasil penelitian ini mengimplikasikan bahwa perusahaan yang tergabung dalam indeks LQ45 merupakan perusahaan blue chip di Indonesia, sehingga perusahaan Indeks LQ45 merupakan pilihan yang tepat bagi investor untuk menempatkan dananya di saham perusahaan tersebut. Pada penelitian selanjutnya sebaiknya menambahkan sampel pada perusahaan yang aktif diperdagangkan di kawasan Asia Pasifik dengan mengecualikan periode tahun 2020 dan 2021.Kata Kunci: Kualitas audit; Accounting misstatements; Tekanan pasar modal.
Rainfall variability and its seasonal events with associated risks for rainfed crop production in Southwest Ethiopia

Abstract Risks associated with rainfall variability are one of the most visible concerns of rainfed agricultural production in underdeveloped nations. Exploring the variability of rainfall and the risks connected with it is important for developing offsetting strategies. The purpose of this study was to investigate the variability of rainfall and its seasonal characteristics, as well as the associated risks in Southwest Ethiopia. Daily rainfall and temperature data of 12 weather stations were collected from the National Meteorological Agency of Ethiopia for the period 1983 to 2016. ArcGIS was used to examine the regional distribution of rainfall variability at temporal scale. INSTAT+v3.37 software was used to assess the monthly and seasonal rainfall distribution, start and end of season, length of growing season, and dry spells. The coefficient of variation for annual, spring, summer, and autumn rainfall ranged from 17.79 to 29.93, 21.23 to 41.56, 36.38 to 122.00, and 32.37 to 68.08%, respectively. The start and end date of rain during the spring season varied from 65 to 129 and 122 to 176 day of the year, respectively. Rainfall variability was linked to risks such as late onset, early cessation, short and prolonged dry periods, and drought with a high frequency and moderate-to-severe intensity.
Whipping IC 63/IC 59

Context. IC 63 and IC 59 are a pair of cometary-shaped nebulae in the vicinity of the star γCas (also known as Tsih, “the Whip”). Both nebulae have very different optical appearances, despite the fact that both objects lie at similar projected distances from the star: IC 63 shows bright rims and filaments, while IC 59 looks more homogeneous and faint. Aims. We aim to perform a general description of the two nebulae from an observational standpoint in order to study the physical conditions at the UV-illuminated surfaces of these objects. Methods. We used the available data on both nebulae taken with Spitzer and Herschel to study the infrared emission at the tip of both clouds, and derive the intensity of the UV radiation field. Using the photodetector array camera and spectrometer (PACS) in line spectroscopy mode, we obtained the intensity of the cooling lines [C II] 157 μm and [O I] 63 μm, and we used these to estimate the density in these regions. Excitation diagrams of molecular hydrogen were obtained to derive the gas temperature. We also used [C II] 157 μm velocity maps of IC 59 taken with German REceiver for Astronomy at Terahertz frequencies (GREAT) on board SOFIA to explore the gas dynamics in this nebula. Results. We find that the IR emission from polycyclic aromatic hydrocarbons (PAHs) is very similar at the tip of both nebulae. Even though it varies in intensity between the two, the derived PAH band ratios are remarkably similar. These ratios are similar to those found in the more shielded regions of other nebulae such as NGC 7023 and NGC 2023. Regarding the physical conditions, we get that while in IC 63 the intensity of the UV field, G0, is a factor of approximately ten higher than in IC 59, the density n at the tip of IC 59 is lower than in IC 63 by a similar factor. For both objects we derive G0 values significantly lower than what previous works have so far assumed. Comparison with other reflection nebulae photo-dissociation regions (PDRs) and known correlations support our claim that both IC 63 and IC 59 are low-UV irradiated environments. Conclusions. We conclude that the tips of IC 63 and IC 59 are about three and five times farther away from the star than their respective projected distances. The similarity of the mid-infrared emission between the two nebulae is consistent not only with both objects being overdensities within the same region around γCas, but it is also consistent with the similar G0/n and ionization parameters, which altogether rule the evolution of the hydrogenation and ionization level of the emitting population of PAHs. Finally, regarding the kinematics of the material in IC 59, we find evidence of photo-evaporation due to the incident radiation from γCas.
MRI Analysis to Detect Gray Matter Tissue Loss in Multiple Sclerosis

by KUNIO NAKAMURA Multiple sclerosis (MS) has been traditionally characterized by primary demyelination and inflammation in white matter (WM). However, recent histopathologic studies have shown that gray matter (GM) of MS patients is also abnormal. My aim was to develop methods for quantifying GM damage in terms of GM atrophy and cortical atrophy, to investigate the evolution in various MS disease stages, and to assess relevance to clinical status. First, I developed an automated algorithm that segmented GM and WM in magnetic resonance images (MRI) and measured the normalized GM volume. The algorithm was designed to be applicable to MRI of MS patients, which had focal lesions and significant atrophy. The algorithm was validated and applied in a longitudinal study that included patients with clinically isolated syndrome (CIS), relapsing-remitting (RRMS) and secondary progressive (SPMS) MS as well as healthy normal controls. Other conventional MRI markers of focal damage and clinical measures were available to explore the correlations and predictors of GM atrophy. We found that (1) the rate of GM atrophy increased in a stage-dependent manner, which was similar to that of whole brain atrophy, (2) GM atrophy had moderately strong correlations with the disability measures, and (3) predictors of GM atrophy changed from RRMS to SPMS. Next, I developed a
Influence of family health and body image on risk eating behaviors in teenagers

Family health is challenged during a teenagers’ teen years due to the aspects of this life cycle stage; teenagers are more vulnerable to experience dissatisfaction with their body image and engage in risk eating behaviors (REB). The aim of this research was to analyze family health as a predictor of body image and the influence of both, family health and body image, for REB in teenagers. A sample of 361 adolescents from central, northeastern, and southeastern Mexico were randomly chosen: 151 men and 210 women between the ages of 11-19 years old. Structural equation model using parceling technique provided an alternate model (ή2REB=.91, p<.005), indicating that family health can predict negative or positive body image (γBI=. - 41, p<.005), and this in turn predicts REB (βREB=.95, p<.005). Considering the finding, is concluded that influence of family health on the REB of adolescents can only be explained through body image.
Blockchain-based trust management collaborative system for transport multi-stakeholder scenarios

A trend in future networks (i.e., beyond 5G and 6G) is the increasing virtualization and disaggregation of networks (i.e., Open Radio Access Network, network function virtulization/software-defined networking, or disaggregated optical networks, among others). This trend leads to a multi-vendor situation appearing in the telco arena (i.e., hardware suppliers, software function providers, vendors, operators) that communications service providers will need to deal with. This multi-stakeholder scenario complicates provisioning and the established relationships among actors based on operation agreements that define the requirements, penalties, and prices that generate a certain level of trust among them. This new disaggregated scenario implies an increment of possibilities and relationships, requiring agreements to be created in a run-time way. As the agreement is generated ad hoc, selecting a provider is a crucial decision, and so, trust and transparency are keys to help with this decision. As trust is a human/subjective concept, it is necessary to find a way to convert it into an objective parameter that can be used in an analytical field such as network control and management. This paper aims to present a model to compute the reputation of a provider based on a set of specific and measurable parameters and the use of Blockchain to make all of the process transparent and reliable to all players involved. Furthermore, this paper shows the design for a Blockchain-based Trust Manager that can compute and distribute the reputation and trust parameters to define how trustworthy are the multi-stakeholders. Finally, an experimental validation is presented on top of an optical transport network.
The Relationship between Sense of Belonging and Well-Being Outcomes in Emerging Adults with Care Experience

Robust social resources that lead to a healthy sense of belonging are imperative during emerging adulthood. However, young adults with alternative care experience, such as residential or foster care, often lack the social resources necessary to transition to adulthood successfully. Though some research has examined the importance of social resources in this population, less is known about a sense of belonging, which is associated with these social resources. The current study examined the association between care experience, belonging, and well-being outcomes among emerging adults (n = 703) who were separated from their biological parents during care and received alternative care in 16 nations. The presence of belonging was associated with type of alternative care, age at separation, and reason for separation. There was also an association between belonging and well-being outcomes, including homelessness and suicidal ideation. Adults lacking a sense of belonging reported higher rates of homelessness and suicidal ideation, lower life satisfaction, and lower resilience. The study has global implications for enhancing social support for emerging adults with care experience in order to facilitate a sense of belonging as a social resource.
Propagation of Torsional Alfvén Waves from the Photosphere to the Corona: Reflection, Transmission, and Heating in Expanding Flux Tubes

It has been proposed that Alfvén waves play an important role in the energy propagation through the solar atmospheric plasma and its heating. Here we theoretically investigate the propagation of torsional Alfvén waves in magnetic flux tubes expanding from the photosphere up to the low corona and explore the reflection, transmission, and dissipation of wave energy. We use a realistic variation of the plasma properties and the magnetic field strength with height. Dissipation by ion–neutral collisions in the chromosphere is included using a multifluid partially ionized plasma model. Considering the stationary state, we assume that the waves are driven below the photosphere and propagate to the corona, while they are partially reflected and damped in the chromosphere and transition region. The results reveal the existence of three different propagation regimes depending on the wave frequency: low frequencies are reflected back to the photosphere, intermediate frequencies are transmitted to the corona, and high frequencies are completely damped in the chromosphere. The frequency of maximum transmissivity depends on the magnetic field expansion rate and the atmospheric model, but is typically in the range of 0.04–0.3 Hz. Magnetic field expansion favors the transmission of waves to the corona and lowers the reflectivity of the chromosphere and transition region compared to the case with a straight field. As a consequence, the chromospheric heating due to ion–neutral dissipation systematically decreases when the expansion rate of the magnetic flux tube increases.
Conservation and Multiplication of Indigenous Animals (Bos indicus) Through in vitro Embryo Production

The objectives of the study were conservation and multiplication of superior germplasm in cattle by ovum pick up-In vitro fertilization technology, standardization of OPU process and standardization of IVF techniques/process. for this purpose, indigenous breeds viz. dangi, deoni, gaolao, gir, red kandhari and sahiwal reared in BAIF’s central cattle breeding farm were selected on the basis of minimum standard protocol set by Govt. of India. OPU was performed to aspirate the oocytes followed by IVM and the matured oocytes were processed for IVF which then kept for In vitro Culture (IVC). A total of 891 OPU Sessions were carried out. Totally 6416 oocytes were processed for In vitro culture and 2016 embryos were produced. The effect of breed, age of the animal and interval between two OPU sessions were evaluated for both number of oocyte and embryos produced per session. The average breed wise oocyte recovery was 6.58±0.45 and the average breed wise embryo production was 2.11±0.33 per session. Breed of cow and age at collection of oocyte were found to be significantly affecting the oocyte and embryo production. It was found that Gir breed has better oocyte recovery and embryo production efficiency in our study. Gir, Dangi and Sahiwal presented higher oocyte recovery and embryo production followed by Deoni, Gaolao and Red Kandhari. In conclusion, the process is standardized for Ovum Pick Up, In vitro Maturation, In vitro Fertilization, and In vitro Culture.
A note on the blind deconvolution of multiple sparse signals from unknown subspaces

This note studies the recovery of multiple sparse signals, xn ∈ ℝL, n = 1, . , N, from the knowledge of their convolution with an unknown point spread function h ∈ ℝL. When the point spread function is known to be nonzero, |h[k]| > 0, this blind deconvolution problem can be relaxed into a linear, ill-posed inverse problem in the vector concatenating the unknown inputs xn together with the inverse of the filter, d ∈ ℝL where d[k] := 1/h[k]. When prior information is given on the input subspaces, the resulting overdetermined linear system can be solved efficiently via least squares (see Ling et al. 20161). When no information is given on those subspaces, and the inputs are only known to be sparse, it still remains possible to recover these inputs along with the filter by considering an additional l1 penalty. This note certifies exact recovery of both the unknown PSF and unknown sparse inputs, from the knowledge of their convolutions, as soon as the number of inputs N and the dimension of each input, L , satisfy L ≳ N and N ≳ T2max, up to log factors. Here Tmax = maxn{Tn} and Tn, n = 1, . , N denote the supports of the inputs xn. Our proof system combines the recent results on blind deconvolution via least squares to certify invertibility of the linear map encoding the convolutions, with the construction of a dual certificate following the structure first suggested in Candés et al. 2007.2 Unlike in these papers, however, it is not possible to rely on the norm ||(A*TAT)−1|| to certify recovery. We instead use a combination of the Schur Complement and Neumann series to compute an expression for the inverse (A*TAT)−1. Given this expression, it is possible to show that the poorly scaled blocks in (A*TAT)−1 are multiplied by the better scaled ones or vanish in the construction of the certificate. Recovery is certified with high probablility on the choice of the supports and distribution of the signs of each input xn on the support. The paper follows the line of previous work by Wang et al. 20163 where the authors guarantee recovery for subgaussian × Bernoulli inputs satisfying 𝔼xn|k| ∈ [1/10, 1] as soon as N ≳ L. Examples of applications include seismic imaging with unknown source or marine seismic data deghosting, magnetic resonance autocalibration or multiple channel estimation in communication. Numerical experiments are provided along with a discussion on the sample complexity tightness.