Miracle-dz/UniFAR-FTUs huggingface dataset:
Thermoregulation of Arctic Weasels

Thermoregulation of Arctic least weasels (Mustela rixosa) and ermines (Mustela erminea) in winter and summer pelage was studied at Point Barrow, Alaska. Mean body temperatures at Ta's ranging from −10 to 30 C were about 40 C and independent of Ta. Basal metabolism of both species in either winter or summer pelage was significantly greater than predicted values for other mammals based on body mass, but half or less the values previously reported for M. rixosa. Elevated Vo2, in thermoneutrality was associated with higher rates of ventilation than predicted, yielding extraction coefficients similar to those of other small mammals. Below thermoneutrality, increased ventilation by both elevated frequency and tidal volume generally followed increases in oxygen demand. Thermal conductance of both species in winter or summer pelage was higher than that of other mammals of similar size and showed essentially the same relation to body mass as exhibited by long-tailed weasels, a larger species from a warmer climate. Conductance did not vary seasonally in these species.
The effect of different concentrations of TDZ and BA on in vitro regeneration of Iranian cannabis (Cannabis sativa) using cotyledon and epicotyl explants

The present study was carried out to investigate micropropagation possibility and determine the optimal medium composition and plant growth regulators (PGRs) combinations under in vitro conditions. The cotyledon and epicotyl explants obtained from 1 month old in vitro grown seedlings were used in MS medium containing BA (0.1, 0.2, 0.5, 1, 2 and 3 mg-1) and TDZ (0.1, 0.2, 0.5, 1, 2 and 3 mg-1) either alone or in combination with 0.5 mg-1 IBA. The response of cannabis explants to PGRs treatments was much different from those observed in most of plant species. That is, callus formation had priority over direct regeneration in most of the PGRs treatments. Comparing the two explants, cotyledon had higher callus formation frequency and the largest callus volume was obtained for this explant in MS medium supplemented with 3 mg-1 TDZ + 0.5 mg-1 IBA. The highest callus fresh weight (3.15 gr) was obtained for cotyledon explant treated with 2 mg-1 TDZ+ 0.5 mg-1 IBA. In shoot formation step, the highest rate of shoot regeneration was achieved in the calli produced from epicotyl explant treated with 2 mg-1 BA + 0.5 mg-1 IBA; and the highest length of regenerated shoots (1.23 cm) was observed in 2 mg-1 BA + 0.5 mg-1 IBA treatment. In general, cotyledon was the best explant and TDZ in combination with IBA was the best treatment for callus formation. Epicotyl explant also showed better regeneration compared to cotyledon.
Particle-based evaporation models and wall interaction for microchannel cooling

Microchannel cooling, in which a coolant flows through a microchannel, is a efficient met-hod for heat removal. The heat removal can be improved by having the coolant evaporate inside the microchannel. Although it is clear that this method can achieve large local cooling, the process is not fully understood yet. CFD descriptions fail at the small length scales, but particle-based method still work. Two of the most important particle-based techniques are Direct Simulation Monte Carlo (DSMC) and Molecular Dynamics (MD). DSMC is computationally faster, but is less accurate and only works for gases. MD is more time-consuming, but also works in the liquid and solid phase. In the simulation of microchannels, the channel walls can also be simulated explicitly with MD, which in-creases the accuracy. The methods (CFD, DSMC and MD) are analyzed on their weak-nesses and strengths, and compared in three standard problems: a Poiseuille flow, a gas with a temperature gradient between two walls, and lubrication flow around a heated obstacle. The results show that the modelling of the fluid-wall interaction crucial for the overall behavior. In the simulation of evaporation inside microchannels, the treatment of fluid-wall heat transfer is the most important. In gases close to walls, density fluctuations occur, which have a large effect on the heat transfer between wall and gas; these fluctuations have been analyzed in more detail. For heat transfer between a micro channel wall and the coolant, the explicit wall model can be used in MD with great accuracy, but also with great computational costs. Other wall models that are computationally cheaper exist, but they are less accurate, or have parameters that are unknown a priori. To overcome this problem, a new model was introduced, based on a vibrating wall model, that cuts back on computation time but has an accuracy comparable to the explicit wall model. Evaporation can be modeled in MD, but to be sure that the simulations give the right result, it has to be validated with experimental results. First, the intermolecular interaction was validated, by looking at vaporation of Argon. Then, the bonds were validated, by analyzing Oxygen evaporation. In this way, more complex molecules consisting of atoms with internal bonds have also been checked. The two problems of fluid-wall interaction and evaporation come together at the microregion. This microregion is important in the analysis of a microchannel, as the most heat is transferred here. To validate the MD simulation of this microregion, simulation results are compared to the results of a model of this region based on a continuous description. With the models now available, a complete microchannel with evaporative cooling can be simulated. However, it is computationally too expensive to useMDfor the full domain, so MD is only used for the most relevant parts where CFD methods are inaccurate (close to the walls, at the evaporation interface and in the microregion), and CFD methods are used for the bulk.
Understanding the Impact of Employees Attitude on Organizational Performance. A Study of Selected Service Firms in Rivers State

This study examines the relationship between employee’s attitude and organizational performance in service firms in port rivers state. A well structured questionnaire was used to obtain data from 200 residents. Statistical package for social sciences (SPSS) version 23.0 was utilized for data analysis. The study made use of description analysis to analyze the demographic characteristics of the respondents while regression analysis was used to analyze the hypotheses stated in the study. Finding from the analysis suggested that attitude is responsible for performances, as employee’s attitude measures used in the study was found to have a positive significant effect on organizational performances. It was concluded that attitude of workers should early be detected if an organization wishes for long-term growth and performances as this has the capacity to increase the profitability, survival and growth of the organization or liquidate the firm. It was recommended among others that organizations should motivate employees so as to put up a positive attitude to work as this have been discovered as factor affecting performance.
Optimisation of the Main Selective Laser Melting Technology Parameters in the Production of Gold Jewellery

This paper is a development of the results presented at the 2012 Santa Fe Symposium®. The effect of the most representative variables of the Selective Laser Melting (SLM) technology on the quality of final products is evaluated by means of the design of experiment approach (DOE). The variables taken into account are laser power, scanning speed and thickness of the powder layer. The aim of this paper is to identify the chemical-physical characteristics of the powder that ensure the best results of the SLM technique. Analysis of the influence of chemical composition and powder particle size distribution on porosity and roughness of the final items is specifically studied. This work describes the progress obtained with SLM technology in the last year, and evidences the importance of optimising process parameters. All presented results were obtained using precious metal alloys. Introduction Former experimental work on Selective Laser Melting (SLM) showed the effect of particle size distribution in the alloy powder and the effect of laser parameters on surface quality and mechanical properties of the produced items [1, 2] . The general trend showed that a higher laser specific energy causes higher density of the produced items along with a higher mechanical strength and a lower surface roughness, while scanning speed and particle size distribution show a lower effect on alloy density. Moreover surface roughness decreased with increased surface tilt angle. Therefore the surfaces with higher tilt angle from the work surface show lower roughness. Grain size is fine and practically independent from building parameters. Therefore mechanical strength is higher than in items produced with traditional or direct investment casting. “Traditional” casting denotes the process including wax injection in a rubber mould. “Direct” casting refers to the process where wax injection is replaced by resin or wax models produced with RP methods, also for manufacturing. In this work we deal with the effect of chemical composition of alloy powder and with the effect of typical laser parameters on optical and mechanical properties of the produced items. More specifically, a standard gold-silver-copper alloy has been compared with an alloy containing an addition able to markedly reduce surface tension, such as gallium. A further experimentation has been carried out with the same gold-silver-copper alloy, but with a different powder particle size range. We also intended to evaluate how the results of the SLM process depend on particle size range in the alloy powder, that causes different apparent density and flow properties.
Securities Analysts Journal Prize 2007

This paper describes and discusses attribution analyses of value premium. Following Bourguinion and de Jong (2006), the author firstly breaks down the book-to-price ratio into two components: ‘a transitory component’ and ‘a structural component’, and then investigates their contribution to value premium. As a result, it is seen that value premium mainly stems from the transitory component. Moreover, the author finds that changes in stock prices contribute more to value premium than changes in equities.
The Impact of IAS on the Accounting Quality of Vietnamese Enterprises

The study aims to examine the impact of international accounting standard (IAS) adoption on the accounting quality of Vietnamese entrepreneurs between 2013 and 2016. The measurements of accounting quality include earnings management, timeliness of loss recognition and value relevance. Post IAS adoption, firms are likely to decrease earnings management but provide more value relevance, revealing the positive impact of IAS adoption and accounting quality. However, there is no relationship between IAS adoption and timeliness of loss recognition in Vietnamese enterprises.
REACTION-DIFFUSION-CONVECTION PROBLEMS WITH NON FREDHOLM OPERATORS

The paper is devoted to a reaction-diffusion-convection problem posed in an infinite strip. Problems of this type describe flame propagation with natural convection. If the Lewis number is different from 1, then the corresponding elliptic operator does not satisfy the Fredholm property, and the conventional methods of nonlinear analysis are not applicable. We reduce the system to an integro-differential system of equations and prove the existence of reaction-diffusion-convection waves for Lewis number close to 1. AMS Subject Classification: 47A53, 76D05, 35Q30
IFRS ADOPTION AROUND THE WORLD-A

Our paper aims to provide an updated description of the process of IFRS adoption in the E.U. and worldwide, pointing out its effects on the information presented in financial statements, on the markets efficiency and on the accounting harmonization. In order to achieve our goal, we have analyzed approximately 40 academic articles, published between 2000 and 2012, indexed in international databases, such as Science Direct, Emerald and ProQuest. Also, we have tried a classification of these papers according to the country analyzed in each of them, making a comparative analysis between the IFRS adoption effects in Code and Common Law countries.
Yun-Kyoung Kim (Orcid ID: 0000-0002-3230-1540) Title: Job Insecurity and Subjective Sleep Quality: The Role of Spillover and Gender Running Head: JOB INSECURITY AND SUBJECTIVE SLEEP QUALITY

Perceived job insecurity is a critical job stressor that creates the conditions for negative health and performance outcomes for workers while potentia lly increasing health-related costs for employers. Sleep quality, an important proxy of hea lth, has been understudied in relation to the impact of perceived job insecurity. Using job s tre s concepts and a perseverative cognition model, this study examines the associatio n between perceived job insecurity and subjective sleep quality while considering negative work spillover as a mediator. We expand our analysis to consider gender as a moderator of t he job insecurity-sleep quality relationship, predicting the relationship will be stronger for me n than for women. Study 1 uses a nationally representative sample from the MIDUS Refresher stud y consisting of 1,031 working adults and a multi-group path analysis to test our hypothe ses. Results show that negative work spillover mediates the relationship between perceiv ed job insecurity and subjective sleep quality. Study 2 uses a sample of 152 working adult s who participated in three biweekly surveys. The mediating role of negative work spillo ver is replicated in Study 2. In both studies, no gender moderation is found. Theoretical and methodological contributions, limitations, and future research directions are dis cus ed.
Subthreshold Operated CMOS Analytic Model

—In this paper static and dynamic characteristics analytic models of CMOS circuits operating in subthreshold region are derived. An absolute analogy in behaviour and analysis between strong and weak inversion is shown. Comparation of corresponding parameters in both operation regions is done. Relations between those parameters are derived and their ranges and limitations are treated. Analytic models are veriﬁed by PSpice analysis.
Organizational Behavior and Human Decision Processes

Informed by moral typecasting theory, we predicted a gender bias in harm evaluation, such that women are more easily categorized as victims and men as perpetrators. Study 1 participants assumed a harmed target was female (versus male), but especially when labeled ‘victim’. Study 2 participants perceived animated shapes perpetuating harm as male and victimized shapes as female. Study 3 participants assumed a female employee claiming harassment was more of a victim than a male employee making identical claims. Female victims were expected to experience more pain from an ambiguous joke and male perpetrators were prescribed harsher punishments (Study 4). Managers were perceived as less moral when firing female (versus male) employees (Study 5). The possibility of gender discrimination intensified the cognitive link between women and victimhood (Study 6). Across six studies in four countries (N=3,137), harm evaluations were systematically swayed by targets’ gender, suggesting a gender bias in moral typecasting.
DeepTRANS

In the public transportation domain, accurate estimation of travel times helps to manage rider expectations as well as to provide a powerful tool for transportation agencies to coordinate the public transport vehicles. Although many statistical and machine learning methods have been proposed to estimate travel times, none of the methods consider utilizing predicted traffic information. Forecasting how congestion is going to evolve is critical for accurate travel time estimations. In this paper, we present DeepTRANS, which incorporates traffic forecasting information to our prior Deep Learning-based Bus Estimated Time of Arrival (ETA) model, increasing its accuracy by 21% in estimating bus travel time.
Effects of Tax Audit and Investigation on Revenue Generating Capabilities of Federal Inland Revenue Service (FIRS): A Study of Port Harcourt Branch

DOI: 10.21276/sjbms.2018. 3.6. 15 Abstract: This study investigates the effect of tax audit and investigation on the revenue generating capabilities of Federal Inland Revenue Services (FIRS), a study of Port Harcourt branch of Federal Inland Revenue Services. The two research questions that guided the research include; to what extent does functional tax audit and investigation department of FIRS influence its revenue generating capabilities; and to what extent does ineffective tax audit and investigation exercises affect the revenue generating capacity of Federal Inland Revenue Service. The population of the study consists of the staff members of the Federal Inland Revenue Service, and professional accountants Port-Harcourt. A Simple random sampling technique was adopted in distributing 100 copies of questionnaire, out of which 80 copies were returned. Presentation and analysis of primary data collected with questionnaire were done using tables and simple percentages. The study revealed that functional tax audit and investigation department, to a considerable extent influences the revenue generating capabilities of Federal Inland Revenue Service. Besides, ineffective tax audit and investigation exercises, to a great extent, weaken revenue generating capacity of Federal Inland Revenue Service. The study recommends the need to strengthen tax audit and investigation department and to ensure its optimal performance, a degree of autonomy should be granted to this department to enable it carry out its responsibilities effectively as specified in Federal Inland Revenue Service Establishment Act 2007.Thorough, regular, effective and efficient audit and investigation exercises should be put in place through the employment of competent professionals considering the importance of tax audit and investigation processes. The study equally concluded that effective and efficient audit and investigation exercises together with functional tax audit and investigation department would strengthen considerably the generating capabilities of Federal Inland Revenue Services (FIRS).
Quantifying News Tone to Analyze the Tokyo Stock Exchange with Deep Learning

This paper studies the relationship between news and the Tokyo Stock Exchange (TSE) during 2003 to 2015. We employ recursive neural network, which is one of the form of deep learning, in order to quantify news tones from Reuters. Our three main findings are: news tones affect stock returns of the next trading day and receive impacts from stock returns of the previous trading day at the same time; the effect of news causes return reversals; the effect of news has a longer lasting and larger impact on small stock returns. These results are consistent with empirical analyses of the New York stock exchange. Our results also show that deep learning can quantify news tones better than the naïve Bayes classifier and the sentiment dictionary.
M&A Activity and the Capital Structure of Target Firms

Abstract We study 6,083 European firms that were acquired between 1999 and 2015. Soon after the acquisition, the acquired firms promptly and substantially close the gap between their actual leverage ratios and their target (optimal) ratios. Firms that were over- (under-) leveraged at the start of their acquisition year move their debt-to-assets ratio from 34.1% to 20% (10% to 18.5%) by the end of the following year. Under-leveraged firms expand their assets rapidly following acquisition, as they gain improved access to investable resources. Our results are consistent with the trade-off theory of capital structure and with the existence of firm-specific target leverage ratios.
The Role of Rewards in Enhancing Employees’ Creativity: A Literature Review

In today’s challenging global business environment, employees’ creativity has become a major ingredient for organisations’ success. Consequently, organisations from various industries dedicate considerable efforts and budgets to introduce reward systems, which aim to enhance employees’ creativity. Nevertheless, the literature shows inconsistent views concerning the relationship between rewards and employees’ creativity. Some scholars argue that rewards lead to employees’ creativity, while others argue that rewards do not lead to employees’ creativity. This paper aims to provide a comprehensive literature review by shedding light on the dominant theories in the literature of creativity, and motivation addressing the reward-creativity relationship. It then presents the gap found in the existing literature, as well as future research avenues.
The Effect of Controlling Shareholders on Earnings Management

The purpose of this study is to analyse how controlling shareholders affects earnings management. This study uses observations from 865 firms listed on the Indonesia Stock Exchange during the 2015-2017 period. This study uses the Ordinary Least Square Regression analysis model with STATA 14.0 software. The results found that the entrenchment effect and alignment effect did not have a significant effect on the level of earnings management. This finding shows that controlling shareholders in both the entrenchment effect and alignment effect are not the main factors in determining earnings management.
Effects of fibrolytic enzymes and soybean oil on dairy sheep performance and nutrient digestibility

Two experiments were conducted with the aim of studying the effects of a fibrolytic enzyme complex ( E) and soybean oil (SBO) on lactational performance and digestibility in dairy sheep. In Exp. 1, 24 Lacaune (LC) and 24 Manchega (MN) ewes (49 DIM) were blocked in 4 pens of 6 ewes per breed, and used in a replicated 4 × 4 Latin square for periods of 20 d. Dietary treatments were: 1) C (control); 2) SBO (2.8% of TMR on DM basis); 3) E (Promote, 2 ml/kg TMR on DM basis); and, 4) SBO plus E. Total mixed rations consisted of 60% forage (alfalfa and fescue dehydrated mixture, 1:1) and 40% concentrate. Diets were isonitrogenous (16.2% CP), but ether extract varied from 2.3 to 3.7% according to SBO addition. Breed responses to treatments were similar despite the differences between breeds (LC vs. MN; P < 0.001): DMI (3.06 vs. 2.43 kg/d), milk yield (2.07 vs. 1.08 L/d), and fat (5.60 vs. 6.63%) and casein (3.70 vs. 4.13%) milk contents. Feed intake (2.74 kg DM/d) did not vary between treatments. Addition of SBO increased milk and milk fat yields (6.2 and 5.3%, respectively; P < 0.05), and long chain fatty acids (38%; P <0.001), but decreased (P < 0.001) milk protein, CN, and medium and short chain fatty acids. Increases in C18:1, C18:2 and CLA were 56, 22 and 300% (P< 0.05), respectively. Addition of enzymes increased milk and true protein yields (6.1 and 4.2%, respectively; P < 0.05), but decreased (P < 0.05) fat, total and true protein, and CN milk contents. In Exp. 2, the digestibility of the diets used in Exp. 1 was measured in 8 dry and open MN ewes in randomized block design (two periods of 20 d). When used alone, SBO increased ether extract digestibility (P < 0.001) but did not vary DM (64.4%), OM (67.9%) and NDF (53.6%) digestibilities. Moreover, the E treatment increased (P < 0.05) DM (8%), OM (7%) and NDF (12%) digestibilities. With regard to the SBO plus E treatment, SBO decreased (P < 0.05) DM (8%), OM (9%) and NDF (14%) digestibilities, and E complex was unable to recover the control values. Surface effects of soybean oil may have been responsible for the decrease of enzyme activity.