Miracle-dz/UniFAR-FTUs huggingface dataset:
Narrative Reporting: State of the Art and Future Challenges

Abstract Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined? (2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers.
Benford’s law and geographical information – the example of OpenStreetMap

ABSTRACT Few laws about geographical information are known, partly because geographical information is inherently complex. Tobler’s first law of Geography and, to a lesser degree, also his second law are among the rare exceptions. In this article, we explore the validity of Benford’s law in the context of the example of OpenStreetMap. More specifically, we compare the distribution of several numerical features of geographical entities to the Benford distribution. It is demonstrated that the numerical features examined are in accordance with Benford’s law to a varying degree with little variation between the types of geographical entities. Spatial patterns in the deviation from Benford’s law are shown to be similar for some aspects but to strongly differ for other ones. We show that many aspects of the data tend to deviate more than average from the Benford distribution in Africa, Greenland, smaller island countries, and, to a lesser degree, in South America. Also, the scale-dependency of Benford’s law is explored. Motivated by the use of Benford’s law to detect indications for fraud in economic and other datasets, future prospects and limitations to systematically develop intrinsic data quality measures are discussed.
Frailty as a Predictor of Mortality in Late-Life Depression: A Prospective Clinical Cohort Study.

OBJECTIVE Frailty is a clinical phenotype that predicts negative health outcomes, including mortality, and is increasingly used for risk stratification in geriatric medicine. Similar to frailty, late-life depression is also associated with increased mortality rates. Therefore, we examined whether frailty and frailty-related biomarkers predict mortality among depressed older patients. METHODS In our study of 378 older patients aged ≥ 60 years with a depressive disorder (DSM-IV criteria), we examined whether frailty predicts time-to-death during a 6-year follow-up using Cox proportional hazard regression analyses adjusted for confounders. Baseline data were collected from 2007 to September 2010. Frailty was defined according to the Fried Frailty Phenotype criteria (muscle weakness, slowness, exhaustion, low activity level, unintended weight loss). Similarly, we examined the predictive value of 3 inflammatory markers, vitamin D level, and leukocyte telomere length and whether these effects were independent of the frailty phenotype. RESULTS During follow-up, 27 (26.2%) of 103 frail depressed patients died compared with 35 (12.7%) of 275 non-frail depressed patients (P < .001). Adjusted for confounders, the number of frailty components was associated with an increased mortality rate (hazard ratio = 1.38 [95% CI, 1.06-1.78], P = .015). All biomarkers except for interleukin 6 were prospectively associated with mortality, but only higher levels of high-sensitivity C-reactive protein and lower levels of vitamin D were independent of frailty associated with mortality. CONCLUSIONS In late-life depression, frailty identifies older patients at increased risk of adverse negative health outcomes. Therefore, among frail depressed patients, treatment models that include frailty-specific interventions might reduce mortality rates.
Evolution of calcite microcrystal morphology during experimental dissolution

Phanerozoic limestones are composed of low-Mg calcite microcrystals (i.e., micrite) that typically measure between 1 and 9 μm in diameter. These microcrystals, which host most of the microporosity in subsurface reservoirs, are characterized by a variety of microtextures. Despite the overwhelming consensus that calcite microcrystals are diagenetic, the origin of the various textures is widely debated. The most commonly reported texture is characterized by polyhedral and rounded calcite microcrystals, which are interpreted to form via partial dissolution of rhombic microcrystals during burial diagenesis. A proposed implication of this model is that dissolution during burial is responsible for significant porosity generation. This claim has been previously criticized based on mass-balance considerations and geochemical constrains. To explicitly test the dissolution model, a series of laboratory experiments were conducted whereby various types of calcites composed of rhombic and polyhedral microcrystals were partially dissolved under a constant degree of undersaturation, both near and far-from-equilibrium. Our results indicate that calcite crystals dissolved under far-from-equilibrium conditions develop rounded edges and corners, inter-crystal gulfs (narrow grooves or channels between adjacent crystals), and a few etch pits on crystal faces—observations consistent with the burial-dissolution hypothesis. Crystals dissolved under near-equilibrium conditions, in contrast, retain sharp edges and corners and develop ledges and pits—suggesting that dissolution occurs more selectively at high-energy sites. These observations support the longstanding understanding that far-from-equilibrium dissolution is transport-controlled, and near-equilibrium dissolution is surface-controlled. Our results also show that while the rhombic calcite crystals may develop rounded edges and corners when dissolved under far-from-equilibrium conditions the crystals themselves do not become spherical. By contrast, polyhedral crystals not only develop rounded edges and corners when dissolved under far-from-equilibrium conditions but become nearly spherical with continued dissolution. Collectively, these observations suggest that rounded calcite microcrystals more likely form from a precursor exhibiting an equant polyhedral texture, rather than from a euhedral rhombic precursor as previously proposed. Lastly, the observation that calcite crystals developed rounded edges and corners and inter-crystal gulfs after only 5% dissolution indicates that the presence of such features in natural limestones need not imply that significant porosity generation has occurred.
A method for resolving changes in atmospheric He ∕ N2 as an indicator of fossil fuel extraction and stratospheric circulation

Abstract. The atmospheric He / N 2 ratio is expected to increase due to the emission of He associated with fossil fuels and is expected to also vary in both space and time due to gravitational separation in the stratosphere. These signals may be useful indicators of fossil fuel exploitation and variability in stratospheric circulation, but direct measurements of He / N 2 ratio are lacking on all timescales. Here we present a high-precision custom inlet system for mass spectrometers that continuously stabilizes the flow of gas during sample–standard comparison and removes all non-noble gases from the gas stream. This enables unprecedented accuracy in measurement of relative changes in the helium mole fraction, which can be directly related to the 4 He / N 2 ratio using supplementary measurements of O 2 / N 2 , Ar / N 2 and CO 2 . Repeat measurements of the same combination of high-pressure tanks using our inlet system achieves a He / N 2 reproducibility of ∼ 10 per meg (i.e., 0.001 %) in 6–8 h analyses. This compares to interannual changes of gravitational enrichment at ∼ 35 km in the midlatitude stratosphere of order 300–400 per meg and an annual tropospheric increase from human fossil fuel activity of less than ∼ 30 per meg yr −1 (bounded by previous work on helium isotopes). The gettering and flow-stabilizing inlet may also be used for the analysis of other noble-gas isotopes and could resolve previously unobserved seasonal cycles in Kr / N 2 and Xe / N 2 .
Exploring Missed Optimizations in WebAssembly Optimizers

The prosperous trend of deploying complex applications to web browsers has boosted the development of WebAssembly (wasm) compilation toolchains. Software written in different high-level programming languages are compiled into wasm executables, which can be executed fast and safely in a virtual machine. The performance of wasm executables depends highly on compiler optimizations. Despite the prosperous use of wasm executables, recent research has indicated that real-world wasm applications are slower than anticipated, suggesting deficiencies in wasm optimizations. This paper aims to present the first systematic and in-depth understanding of the status quo of wasm optimizations. To do so, we present DITWO, a differential testing framework to uncover missed optimizations (MO) of wasm optimizers. DITWO compiles a C program into both native x86 executable and wasm executable, and differentiates optimization indication traces (OITraces) logged by running each executable to uncover MO. Each OITrace is composed with global variable writes and function calls, two performance indicators that practically and systematically reflect the optimization degree across wasm and native executables. Our analysis of the official wasm optimizer, wasm-opt, successfully identifies 1,293 inputs triggering MO of wasm-opt. With extensive manual effort, we identify nine root causes for all MO, and we estimate that fixing discovered MO can result in a performance improvement of at least 17.15%. We also summarize four lessons from our findings to deliver better wasm optimizations.
Secondary school students’ perceptions and experiences of learning science and mathematics: the case of Bhutan

ABSTRACT Secondary students’ perceptions of learning science and mathematics have been researched internationally, but less in the global South. This study investigated Grades 9 and 10 students’ experiences of learning biology, chemistry, physics and mathematics in Bhutanese secondary schools. A mixed-methods sequential design was used. First, 524 students from 7 schools completed a survey capturing their perceptions of learning in the four subject areas. Then, 82 of those respondents participated in one of the eight focus groups, exploring patterns in the survey data. Chemistry was seen as the most challenging subject, associated with memorization, poor performance, stress and fear. Biology was perceived as more interesting and less anxiety-provoking, although a need to memorize large amounts of content was common. Mathematics was polarizing, with some students finding it easier and more enjoyable, others the opposite. These findings add to the international literature on students’ perceptions and experiences of science and mathematics. They inform curriculum and pedagogic change to enhance students’ experiences, reduce negative perceptions and anxiety, make the choice to study these subjects in senior secondary years more appealing, and lift performance.
DMSO Deintercalation in Kaolinite–DMSO Intercalate: Influence of Solution Polarity on Removal

This study focused on the deintercalation of dimethyl sulfoxide (DMSO) from a kaolinite–DMSO complex in various solvents. The use of kaolinite as filler in polymer–clay composite generally faced the difficulty of kaolinite dispersion due to its high cohesion. For improved dispersion of kaolinite within a given matrix, previous intercalation of small polar molecules is usually done prior to its displacement during composite-making. The influence of the solvent polarity on the deintercalation in analyzed here to understand its role during the deintercalation process. The intercalation of the DMSO was done by solution-mixing and its displacement was done in distilled water, ethyl acetate, and acetone. The products of deintercalation were analyzed using Fourier transform infra-red (FTIR), powder X-ray diffraction (XRD), and differential scanning calorimetry (DSC). The weakening of the kaolinite cohesion after DMSO intercalation is demonstrated through the broadening of the diffraction peak associated with the kaolinite on XRD patterns. From FTIR spectra, the weakening is associated with the displacement to low wavenumbers of the Si–O or Al–O vibration bands within the kaolinite–DMSO complex. The kaolinite dehydroxylation temperatures from DSC show that the rate of DMSO displacement affects the ordering of the recovered kaolinite. The crystallite size of the kaolinite is reduced from the raw to the recovered kaolinite after DMSO displacement, indicating an exfoliation of the kaolinite. From these results, it is found that the removal of the DMSO from the kaolinite–DMSO complex is influenced by solvent polarity. The higher the polarity, the greater the removal of the DMSO from the complex. Solvent polarity affects the rate of DMSO displacement, which influences the ordering of the recovered kaolinite. It is suggested that solvent polarity can be used to control the removal rate of DMSO, which may be key to the dispersion of the kaolinite platelets.
Association between parents’ supervision and the sleep habits of children: the impact of educational background of families in balanced sleep and wakefulness

ABSTRACT Daytime sleepiness affects the children’ performance and well-being during school days. This assumption must take into account parental supervision as to the content viewed and the periods of children’s exposure to screens in the period before bedtime. The study hypothesis was based on the following: characterization of the sleep quality of 51 children in the 1st cycle of schooling using the Children´s Sleep Habits Questionnaire (CSHQ-PT) and collection of data on their habits regarding video games in the immediate period before going to sleep, as well as data on the opinion of parents about exposing their children to screens before and even in their sleep. The parents were divided into two groups established according to educational qualifications: those with the 12th grade and those with higher education qualifications. This enabled analysing whether family groups, depending on their qualifications, differed in terms of permission for/supervision of the use of video games and in terms of their children’s daytime sleepiness. The values obtained show lack of balanced sleep and wakefulness in school-age children. The identified cause is the prolonged use of video games immediately before going to bed, including on school days. Significantly, it was found that parental supervision is not satisfactory and depends on parents’ qualifications (socio-economic background), as children from families with lower qualifications spend higher average time playing video games and experience more daytime sleepiness.
Behavior of stock prices due to the lock-up period expiration in IPOs and follow-ons

The objective of this study was to verify the effects of the lock-up expiration on the behavior of prices and volumes in IPOs and follow-ons in the Brazilian market and to identify factors that may explain the existence and magnitude of abnormal returns. Few studies were found to investigate this phenomenon in Brazil, which were limited to the analysis of IPOs without examining the effect on follow-ons and the construction of abnormal accumulated returns compared to the Ibovespa, instead of benchmarks appropriate to each stock’s risk. Lock-up clauses exist to mitigate the problem of information asymmetry in public offers but expose investors to the risk of a price drop after its expiration. Understanding the magnitude of this impact is essential for investors in the stock market. Through this article’s analysis, investors will be able to estimate the magnitude of the price variation around the lock-up expiration, what factors explain the returns, and whether there are indications of short selling limitations. The event study method was applied, comparing returns to the Ibovespa and an individual reference portfolio composed of similar companies. Database: 313 offers that occurred on the Brazilian stock market between 2004 and 2019. Evidence of volume increase was found around the expiry of lock-up in IPOs, but the price drop was verified only in companies with private equity funds as shareholders. In follow-ons, in which the asymmetry of information about the issuer is less pronounced, the opposite situation was verified. There are several extensions and lock-up formats worldwide, which provide different impacts on volume and price. This article contributes to the literature when analyzing this event in Brazil and extending the analysis to follow-ons. A possible interpretation for the phenomenon is the restrictions on shortselling in the Brazilian market.
Performance improvement of membrane distillation using carbon nanotubes

2016) Abstract. Although the bucky paper (BP) made from carbon nanotubes (CNTs) possesses beneficial characteristics of hydrophobic nature and high porosity for membrane distillation (MD) application, weak mechanical strength of BP has often prevented the stable operation. This study aims to fabricate the BP with high mechanical strength to improve its MD performance. The strategy was to increase the purity level of CNTs with an assumption that purer CNTs would increase the Van der Waals attraction, leading to the improvement of mechanical strength of BP. According to this study results, the purification of CNT does not necessarily enhance the mechanical strength of BP. The BP made from purer CNTs demonstrated a high flux (142 kg/m 2 ·h) even at low Δ T (50°C and 20 ° C) during the experiments of direct contact membrane distillation (DCMD). However, the operation was not stable because a crack quickly formed. Then, a support layer of AAO (anodic aluminum oxide) filter paper was introduced to reinforce the mechanical strength of BP. The support reinforcement was able to increase the mechanical strength, but wetting occurred. Therefore, the mixed matrix membrane (PSf-CNT) using CNTs as filler to polysulphone was fabricated. The DCMD operation with the PSf-CNT membrane was stable, although the flux was low (6.1 kg/m 2 ·h). This result suggests that the mixed matrix membrane could be more beneficial for the stable DCMD operation than the
ECONOMIC POLICY UNCERTAINTY AND THE BITCOIN MARKET: AN INVESTIGATION IN THE COVID-19 PANDEMIC WITH TRANSFER ENTROPY

This paper investigates the prediction power of economic policy uncertainty on Bitcoin trading (return, volume, and volatility) over the period from May 2013 to June 2019 We employ the Transfer Entropy model with the following two different regimes (i) stationary and (ii) nonstationary assumption We construct different algorithm calculations for returns, volume and volatility to test how this proxy impacts We find that the global Economic Policy Uncertainty negatively causes Bitcoin volumes and volatilities Therefore, under uncertain regimes, investors are risk-averse to trade, which makes the market less volatile Our findings confirm the existence of pessimistic risk premium, the theory of deteriorating liquidity and the widen bid-ask spread, which lead to a decline in trading volume under uncertainties in the Bitcoin market By using different reliable data sources as well as expanding timeframe until May 2020 with COVID-19 pandemic, our results remain robust Hence, the practical implications will be the useful tools for different parties in the Bitcoin market in the financial turbulence context © World Scientific Publishing Company
Development and evaluation of nanostructured lipid carriers-based gel of isotretinoin

ABSTRACT In the present work attempts have been made to prepare the nanostructured lipid carriers (NLC) gel, by using the poorly water-soluble drug isotretinoin (IT), which is preferably used in the case of acne. The four different formulations of IT-NLC (NLC 1–NLC 4) were prepared using solid and liquid lipid with Tween 80 in different ratios by the hot homogenization method. Properties of entrapment efficiency and drug release behavior were investigated for all formulations from this NLC 4 formulation and optimized. Evaluation of NLC 4 such as particle size, zeta potential, differential scanning calorimetry (DSC), scanning electron microscopy (SEM), transmission electron microscopy (TEM), x-ray diffraction (XRD), and photostabilty study was performed. The nanoparticles were suitably gelled and evaluated for drug content, pH, spreadability, extrudability, rheology, and drug release. Safety to gel was assessed using primary skin irritation studies. The formulated NLC 4 was spherical in shape, with average particle size 154.1 nm, zeta potential −26.9 mV, and entrapment efficiency 91.85% ± 0.10%. The results showed that entrapment of IT into NLCs reduced its photo degradation. IT-NLC gel showed a faster onset of action and elicited prolonged activity. The IT-NLC gel was less irritating, which shows improving ability for skin tolerability and being a carrier for topical delivery.
Effects of Jerusalem Artichoke Extract and Inulin on Blood Glucose Levels and Insulin Secretion in Streptozotocin Induced Diabetic Mice

Background: To determine the effects of Jerusalem Artichoke extract (JAE) and inulin on blood glucose levels and insulin secretion in streptozotocin (STZ)-induced diabetic mice. Methods: Thirty four mice were divided into a normal control group and three experimental groups: diabetic control, JAE, and inulin. STZ (50 mg/kg) was injected intraperitoneally to induce diabetes in the three experimental groups. The JAE and inulin groups were fed 10 g/kg JAE or fed 1 g/kg inulin, respectively, for 6 weeks. Fasting glucose was checked weekly. After 6 weeks, the oral glucose tolerance test (OGTT) was performed, and the insulin level was checked. Results: Four mice from the JAE group (n = 9) died and autopsies revealed inflammation and ulceration of skin lesions on the chest areas. Fasting glucose levels were not decreased in the inulin or JAE group relative to diabetic control group. In the OGTT at 60 minutes and 120 minutes, the serum glucose levels 스트렙토조토신 유도 당뇨병 쥐에서 돼지감자 추출물과 이눌린의 혈당과 인슐린 분비에 대한 영향 김승희, 김병기, 박부연, 김정민, 이영직, 이미경, 이성태, 강미연 성가롤로병원 내과, 병리과, 국립순천대학교 식품영양학과, 4 약학과 Effects of Jerusalem Artichoke Extract and Inulin on Blood Glucose Levels and Insulin Secretion in Streptozotocin Induced Diabetic Mice Seung Hee Kim, Byung Ki Kim, Boo Yeun Park, Jung Min Kim, Young Jik Lee, Mi Kyung Lee, Sung-Tae Yee, Mi Yeon Kang Department of Internal Medicine, Department of Clinical Pathology, St. Carollo Hospital, Department of Food and Nutrition, Department of Pharmacy, Sunchon National University, Suncheon, Korea Corresponding author: Mi Yeon Kang Division of Endocrinology and Metabolism, Department of Internal Medicine, St. Carollo Hospital, 221 Sungwang-ro, Suncheon 57931, Korea, E-mail: leerabin@ hanmail.net Received: Jan. 28, 2019; Revised: Jul. 20, 2020; Accepted: Dec. 9, 2020 This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/bync/4.0/) which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited. Copyright c 2021 Korean Diabetes Association Seung Hee Kim, et. al. www.diabetes. or.kr 6