Miracle-dz/UniFAR-FTUs huggingface dataset:
The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country

Abstract Our study examines the determinants (especially governance and board characteristics) of the early adoption of the International Financial Reporting Standard 15 (IFRS 15) in a developing market—namely, the Egyptian Stock Exchange. Further, our study examines the difference in IFRS 15ʹs effects on the financial statement accounts between the early adopters and the non-early adopters. Based on the Egyptian Stock Exchange (EGX) 100 index, the study uses 79 firm-year observations for the early adoption period (2019–2020). We manually collected data from the Egyptian companies’ annual reports and the Thomson Reuters database and analysed them using logistic regression and t-tests. Out of the various examined governance mechanisms, we found that board size significantly negatively affects the early adoption of IFRS 15. In contrast, female directors have a significant positive effect on the early adoption of IFRS 15 in Egypt. Regarding the effects of firm characteristics, we found that firm age, firm size, and financial leverage have significant positive effects on the early adoption of IFRS 15. In contrast, profitability and audit quality have an insignificant effect on the early adoption of IFRS 15. Finally, we found a significant difference in profitability between IFRS 15 early adopting companies compared to non-early adopters. This result reflects the economic value of early embracing IFRS standards and their updates in emerging markets, such as Egypt. To the best of our knowledge, this is the first study that examines the determinants of IFRS 15ʹs early adoption and its effects on the financial statement disclosures in an emerging country. Our study turns the attention of investors in emerging markets such as Egypt to the changes and updates in IFRS related to revenues, which can enhance the transparency and accountability in these markets.
Spline Models for Observational Data

Foreword 1. Background 2. More splines 3. Equivalence and perpendicularity, or, what's so special about splines? 4. Estimating the smoothing parameter 5. 'Confidence intervals' 6. Partial spline models 7. Finite dimensional approximating subspaces 8. Fredholm integral equations of the first kind 9. Further nonlinear generalizations 10. Additive and interaction splines 11. Numerical methods 12. Special topics Bibliography Author index.
Probabilistic Change of Wheat Productivity and Water Use in China for Global Mean Temperature Changes of 1°, 2°, and 3°C

AbstractImpacts of climate change on agriculture are a major concern worldwide, but uncertainties of climate models and emission scenarios may hamper efforts to adapt to climate change. In this paper, a probabilistic approach is used to estimate the uncertainties and simulate impacts of global warming on wheat production and water use in the main wheat cultivation regions of China, with a global mean temperature (GMT) increase scale relative to 1961–90 values. From output of 20 climate scenarios of the Intergovernmental Panel on Climate Change Data Distribution Centre, median values of projected changes in monthly mean climate variables for representative stations are adapted. These are used to drive the Crop Environment Resource Synthesis (CERES)-Wheat model to simulate wheat production and water use under baseline and global warming scenarios, with and without consideration of carbon dioxide (CO2) fertilization effects. Results show that, because of temperature increase, projected wheat-growing periods .
Device-independent self-testing of unsharp measurements

Semi-device-independent certification of an unsharp instrument has recently been demonstrated (2019 New J. Phys. 21 083034) based on the sequential sharing of quantum advantages in a prepare-measure communication game by assuming the system to be qubit. In this work, we provide device-independent (DI) self-testing of the unsharp instrument through the quantum violation of two Bell inequalities where the devices are uncharacterized and the dimension of the system remains unspecified. We introduce an elegant sum-of-squares approach to derive the dimension-independent optimal quantum violation of Bell inequalities which plays a crucial role. Note that the standard Bell test cannot self-test the post-measurement states and consequently cannot self-test unsharp instrument. The sequential Bell test possess the potential to self-test an unsharp instrument. We demonstrate that there exists a trade-off between the maximum sequential quantum violations of the Clauser–Horne–Shimony–Holt inequality, and they form an optimal pair that enables the DI self-testing of the entangled state, the observables, and the unsharpness parameter. Further, we extend our study to the case of elegant Bell inequality and we argue that it has two classical bounds—the local bound and the non-trivial preparation non-contextual bound, lower than the local bound. Based on the sharing of preparation contextuality by three independent sequential observers, we demonstrate the DI self-testing of two unsharpness parameters. Since an actual experimental scenario involves losses and imperfection, we demonstrate robustness of our certification to noise.
Experimental study of the instability of the Hartmann layer

Hartmann layers are a common feature in magnetohydrodynamics, where they organize the electric current distribution in the flow and hence the characteristics of the velocity field. In spite of their importance their stability properties are not well understood, mainly because of the scarcity of experimental data. In this work we investigated experimentally the transition to turbulence in the Hartmann layers that arise in magnetohydrodynamic flows in ducts. From measurements of the friction factor a well-marked transition to turbulence was found at a critical Reynolds number, based on the laminar Hartmann layer thickness, of approximately 380, valid also for laminarization and for a wide range of intensities of the magnetic field. The sensitivity of this result to the roughness characteristics of the walls along which the Hartmann layers develop confirms that these layers are related to the transition observed and provides more information on its stability properties.
Noise due to extreme bubble deformation near inception of tip vortex cavitation

A study on the tip vortex cavitation inception based on extreme bubble deformation and jet noise is presented. First, two preliminary experiments involving bubble splitting between two plates in the absence of swirl are performed to provide a correlation between the numerically computed splitting/jet noise and the measured noise. The bubble behavior and pressure signal predicted by the axisymmetric method are compared with those recorded simultaneously by using a high-speed video camera and a hydrophone. Then, numerical studies on the bubble behavior in the tip vortex flow field are conducted. The tip vortex flow near a hydrofoil is provided by a viscous flow computation, and the bubble behavior is simulated by an axisymmetric boundary element method which accounts for the provided vortex flow field. The characteristics of the bubble behavior and jet noise over a range of cavitation numbers are investigated. The effect of initial bubble nucleus size and the Reynolds number effect of the tip vortex flow on.
An Upper Bound for the Hyperbolic Metric of a Convex Domain

In [1], Beardon introduced the Apollonian metric α defined for any domain D in Rn by αD(z1,z2)=sup{log∣z1−a∣z2−b∣∣z1−b∣z2−a∣;a,b∈∂D}
Mitochondrial Complex I, a Possible Sensible Site of cAMP Pathway in Aging

In mammals during aging, reactive oxygen species (ROS), produced by the mitochondrial respiratory chain, cause oxidative damage of macromolecules leading to respiratory chain dysfunction, which in turn increases ROS mitochondrial production. Many efforts have been made to understand the role of oxidative stress in aging and age-related diseases. The complex I of the mitochondrial respiratory chain is the major source of ROS production and its dysfunctions have been associated with several forms of neurodegeneration, other common human diseases and aging. Complex I-ROS production and complex I content have been proposed as the major determinants for longevity. The cAMP signal has a role in the regulation of complex I activity and the decrease of ROS production. In the last years, an increasing number of studies have attempted to activate cAMP signaling to treat age-related diseases associated with mitochondrial dysfunctions and ROS production. This idea comes from a long-line of studies showing a main role of cAMP signal in the memory consolidation mechanism and in the regulation of mitochondrial functions. Here, we discuss several evidences on the possible connection between complex I and cAMP pathway in the aging process.
Biological Assessment of Stevioside and Sucralose as Sucrose Substitutes for Diabetics on STZ-Induced Diabetes in Rats

Numerous food organizations have identified excessive calorie consumption and accompanying ailments as significant health risks associated with high sugar consumption. Administering stevioside (ST), sucralose (SU), and the two synergically (SU+ST) affected normal rats’ weight gain. In the current study, SU showed the highest undesired effect. Indeed, administering the three treatments to diabetic rats (DR) did not improve the rats’ weight gain. Although, insulin injection synergically with the treatments improved the weight gain, as recorded after three weeks. The best-improving rate was observed in the ST group. After the administration of ST and ST+SU to the DR, the blood glucose level (GL) was positively affected, with SU having no effects on reducing the GL. A considerable reduction in serum insulin (SIL) was noted in the DR+SU group. On the contrary, ST did not negatively affect the SIL, rather an improvement was recorded. In addition, giving SU did not significantly affect the ALT level in the DR or normal rats (NR). A significant improvement in total bilirubin (TBILI) was observed when insulin was injected with ST or SU in DR groups. Further, triglycerides (TG) after administering ST, SU, or ST+SU to NR had no significant difference compared to the control group (NR). Although, the three treatments markedly but not significantly lowered TG in the DR. For total cholesterol (CHO), both DR and NR had no significant effect after the three treatments. No histopathological alterations were recorded in the NR group. Diffuse and severe atrophy of the islands of Langerhans due to depletion of their cells and mild papillary hyperplasia of the pancreatic ducts were represented by a slightly folded ductal basement membrane and newly formed ductules in STZ-DR. Simultaneous atrophy and absence of the cells of islands of Langerhans besides ductal hyperplasia were evident in DR+SU. Hyperplastic ductal epithelium and atrophic Langerhans cells were seen in DR+SU+In. Degeneration and mild atrophy were observed in the islands of Langerhans structures. There was essentially no noticeable change after utilizing ST. A slight shrinkage of the Langerhans’ islets was detected in DR+ST. In DR+ST+In, no histopathological alterations in the islands of Langerhans were recorded. Congestion in the stromal blood vessels associated with degenerative and necrotic changes in the cells of the islands of Langerhans in DR+SU+ST was observed. In NR+SU, congestion of the blood vessels associated with mild atrophy in the islands of Langerhans and dilatation in stromal blood vessels was noticed. In conclusion, ST is safe, and SU should be taken cautiously, such as mixing with ST and/or taken at a very low concentration to avoid its drastic effect on the human body.
Measurement of structured tightly focused beams with classical interferometry

We report the first classic interferometric measurement of the full field of propagating tightly focused vector beams (NA up to 1.23) across areas of ∼3λ×3λ−7λ×7λ . This approach outperforms near field measurements of non paraxial propagating beams because it is compatible with large power imbalances across the polarization components and low light intensities. Also, intricate subwavelength structures are resolved due to the exact mapping of the transverse field components by the microscope. Prior to focusing, the structured laser light has a linear or circular polarization state and an arbitrary 2D spatial phase. The transverse polarization components are extracted directly from 12 interferograms using 4 step interferometry, while the longitudinal component is extracted from the measured transverse fields with Gauss law. Different structured propagating vectorial beams are measured to demonstrate that the method works for any field geometry. The measurements are compared to simulations with normalized cross correlations that yield mean values ⩾0.8 , confirming good agreement.
Automated urban tree survey using remote sensing data, Google street view images, and plant species recognition apps

ABSTRACT Urban tree inventories have mostly focused on the information of individual trees becausethese allows city authorities to efficiently plan urban forestation . However, single-tree urban tree inventories are expensive for municipalities, so the inventories lack detail and are often out of date. In this work, we aim to integrate the possibility of using online applications for automatic species identification with worldwide coverage Pl@ntNet and Plant.Id on Google Street View (GSV) images in order to perform cost-effective urban tree inventories at the single-tree level and evaluate the performance of the two applications through comparison with a locally trained neural network using an appropriate set of metrics. Our work showed that the Plant.Id application gave the best performance by correctly identifying plants in the city of Prato with a median accuracy of 0.73 and better performance for the most common plants: Pinus pinea 0.87, Tilia aeuropea 0.87, Platanus hybrida 0.89. The proposed method also has a limitation. Trees within parks, walking paths and private green areas cannot be photographed and identified because Google cars cannot access them. The solution to this limitation is to combine GSV images with spherical photos taken via light unmanned aircraft.
The statistical theory of linear systems

Publisher Summary The chapter discusses the development of a rather complete inferential theory for ARMAX models. The first problem in the development is the coordinatization of spaces of such structures. Coordinates are needed both for computations and because a central limit theorem must be expressed in terms of them. One such coordinatization would follow from the use of the coefficient matrices in g, h, j in the scalar m.f. d. , but there are many others. The chapter highlights the algebraic and topological description of ARMAX systems. In this connection, control engineers have played a premier part. The chapter focuses on the asymptotic properties of maximum likelihood (ML) estimators. The ML estimator is obtained by optimizing this likelihood. The chapter explains the asymptotic properties of these estimators without assuming the data to be Gaussian and also discusses the basis of the assumptions that appear to be minimal.
Social capital and characteristics of economic dualism as determinants of regional resilience

ABSTRACT This paper aims to delve into the multidimensionality and complexity of the concept of resilience by exploring two issues. Firstly, it investigates the role of social capital through the social participation and cooperatives in the economic resilience of Greek regions providing novel findings for the social resilience of the country. Secondly, it gains an in-depth understanding about the dualistic nature of resilience as it is related to a dynamic export profile of regions in tandem with one that is more traditional or less exposed to the market. This raises questions about the risk of specific regions being trapped in a protective environment providing policy implications. The measurement of the resilience capability of regions is based on both the time of exposure and the intensity of distress associating thus the business cycles of regions with their resilience capability. Additionally, the analysis studies the full period of recession and recovery, which lasted until the next crisis began (COVID-19 pandemic), allowing the investigation of the configurations formed and of the existence of different stages inside the recovery period.
Contextualising environmental and climate change migration in Uganda

ABSTRACT The complex linkage between environment, climate change and migration is increasingly capturing global debate. Uganda faces widespread environmental degradation and high vulnerability to climate change impacts that cause livelihood hardships, inducing human mobility. However, the environment, climate change and migration nexus is not well understood and documented, although advocacy to address the livelihood challenges associated with environmental and climate-induced migrations is on the rise. This paper addresses this knowledge gap and presents findings from a review of literature, complemented by key informant interviews and group discussions conducted in the Karamoja, Mt. Elgon and Teso sub-regions of Uganda. The findings show that some socio-economic hardships that cause migrations like natural resources scarcities (water, pastures and fertile soils), hunger and food insecurity and conflicts are linked to slow-onset processes/events related to environmental degradation, rising temperatures and desertification, compounded by sudden-onset events/disasters including; drought, rainstorms, flooding and landslides, that threaten livelihood security and trigger voluntary and forced migrations. Migration also occurs as a coping strategy to environment and climate shocks and stresses. However, empirical research evidence on the numbers of people who have migrated because of environmental change or climate change is still lacking as more research focus has been on the socio-economic and political drivers of migration. Deeper empirical research that incorporates spatial analyses on how the environmental and climate parameters induce migrations is necessary to provide an evidence base to inform transformative policy processes and actions that address human mobility challenges and build resilient societies in Uganda.
Classification of Integrable One‐Component Systems on Associative Algebras

This paper is devoted to the complete classification of integrable one‐component evolution equations whose field variable takes its values in an associative algebra. The proof that the list of non‐commutative integrable homogeneous evolution equations is complete relies on the symbolic method. Each equation in the list has infinitely many local symmetries and these can be generated by its recursion (recursive) operator or master symmetry. 1991 Mathematics Subject Classification: 13A50, 16‐XX, 22E70, 35A30, 35Q53, 58F07.
Computational science of turbulent mixing and combustion

Implicit Large Eddy Simulation (ILES) with high-resolutio n and high-order computational modelling has been applied to flows with turbulent mix ing and combustion. Due to the turbulent nature, mixing of fuel and air and the sub sequent combustion still remain challenging for computational fluid dynamics. However, recently ILES, an advanced numerical approach in Large Eddy Simulation metho ds, has shown encouraging results in prediction of turbulent flows. In this thesi s the governing equations for single phase compressible flow were solved with an ILES ap proach using a finite volume Godunov-type method without explicit modelling of t he subgrid scales. Up to ninth-order limiters were used to achieve high order spatia l ccuracy. When simulating non chemical reactive flows, the mean flow of a f uel burner was compared with the experimental results and showed good agreeme nt in regions of strong turbulence and recirculation. The one dimensional kinetic nergy spectrum was also examined and an ideal k−5/3 decay of energy could be seen in a certain range, which increased with grid resolution and order of the limiter. The cut-off wavenumbers are larger than the estimated maximum wavenumbers on the grid, t herefore, the numerical dissipation sufficiently accounted for the energy trans portation between large and small eddies. The effect of density differences between fue l and air was investigated for a wide range of Atwood number. The mean flow showed that whe n fu l momentum fluxes are identical the flow structure and the velocity fie lds were unchanged by Atwood number except for near fuel jet regions. The results a lso show that the effects of Atwood number on the flow structure can be described with a m ixing parameter. In combustion flows simulation, a non filtered Arrhenius mode l was applied for the chemical source term, which corresponds to the case of the la rg chemical time scale compared to the turbulent time scale. A methane and air shear flow simulation was performed and the methane reaction rate showed non zero valu es gainst all temperature ranges. Small reaction rates were observed in the low t emperature range due to the lack of subgrid scale modelling of the chemical source te rm. Simulation was also performed with fast chemistry approach representing the ca s of the large turbulent time scale compared to the chemical time scale. The mean flow o f burner flames were compared with experimental data and a fair agreement was obs erved.
The finite element method and its reliability

Preface 1. Introduction 2. Mathematical formulation of the model problem 3. The finite element method 4. Local behaviour in the finite element method 5. A-posteriori estimation of the error 6. Guaranteed a-posteriori error estimation, and a-posteriori estimation of the pollution error Appendix Index
The Compression of the M-0.02-0.07 Molecular Cloud by the Sagittarius A East Shell Source

The «50 km s −1 » molecular cloud (M-0.02-0.07) near the Galactic center has been mapped in the CS J=7-6 and 5-4 rotational transitions. In addition, mid-infrared fine-structure lines of [Ne II], [Ar III], and [S IV] have been observed toward the compact H II regions located near the cloud's core.
The impact of sand and dust storms on agriculture in Iraq

ABSTRACT Sand and dust storms are a common natural hazard in arid and dry areas of the Middle East and North Africa severely affecting human life and economic sectors, including agriculture production. In this paper, I explore the potential impact of sand and dust storms (SDS) on agricultural sub-sectors in Iraq by combining the household-level production and socioeconomic data with the climate dataset to allow the empirical assessment of agricultural impacts due to dust storms. I find compelling evidence that exposure of crops and livestock to dust storms significantly diminish agricultural productivity, vegetation cover and have significant bearings on the household welfare. Our analysis reveals a 1.1% reduction in the value of crop production as a result of an additional SDS event. This corresponds to about 0.045% losses in the GDP of Iraq, an amount equivalent to about $0.1 billion. Crop yields are reduced significantly ranging from 0.9% to 3% for an additional day of sand and dust storms.