Miracle-dz/UniFAR-FTUs huggingface dataset:
A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

SYNOPSIS: The Securities and Exchange Commission (hereafter, SEC) issued a call for comment on a proposal to adopt a roadmap for potential use of international financial reporting standards (hereafter, IFRS) by U.S. companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a global regulator is overstated. A global regulator is unlikely to help achieve the stated goals of comparability and consistency of financial reporting on a global basis. We favor allowing U.S. companies to choose use of U.S. GAAP or IFRS rather than mandating one global monopoly set of standards. Second, we agree that the focus on auditing is a very relevant issue that deserves more attention from standard setters. Gains from adopting principles-based accounting standards such as IFRS are likely to be realized only if auditors are also principles-based. Third, while we have serious concerns about governance and financing mechanisms of the International Accounting Standards Board (hereaft.
Modified passive capillary samplers for collecting samples of snowmelt infiltration for stable isotope analysis in remote, seasonally inaccessible watersheds 2: field evaluation

Twelve modified passive capillary samplers (M‐PCAPS) were installed in remote locations within a large, alpine watershed located in the southern Rocky Mountains of Colorado to collect samples of infiltration during the snowmelt and summer rainfall seasons. These samples were collected in order to provide better constraints on the isotopic composition of soil‐water endmembers in the watershed. The seasonally integrated stable isotope composition (δ18O and δ2H) of soil‐meltwater collected with M‐PCAPS installed at shallow soil depths < 10 cm was similar to the seasonally integrated isotopic composition of bulk snow taken at the soil surface. However, meltwater which infiltrated to depths > 20 cm evolved along an isotopic enrichment line similar to the trendline described by the evolution of fresh snow to surface runoff from snowmelt in the watershed. Coincident changes in geochemistry were also observed at depth suggesting that the isotopic and geochemical composition of deep infiltration may be very different from that obtained by surface and/or shallow‐subsurface measurements. The M‐PCAPS design was also used to estimate downward fluxes of meltwater during the snowmelt season. Shallow and deep infiltration averaged 8·4 and 4·7 cm of event water or 54 and 33% of the measured snow water equivalent (SWE), respectively. Finally, dominant shallow‐subsurface runoff processes occurring during snowmelt could be identified using geochemical data obtained with the M‐PCAPS design. One soil regime was dominated by a combination of slow matrix flow in the shallow soil profile and fast preferential flow at depth through a layer of platy, volcanic rocks. The other soil regime lacked the rock layer and was dominated by slow matrix flow. Based on these results, the M‐PCAPS design appears to be a useful, robust methodology to quantify soil‐water fluxes during the snowmelt season and to sample the stable isotopic and geochemical composition of soil‐meltwater endmembers in remote watersheds. Copyright © 2009 John Wiley & Sons, Ltd.
Characterization of the structure-activity relationship of kdr and two variants of super-kdr to pyrethroids in the housefly (Musca domestica L.)

Structure-activity relationships (SARs) for 10 pyrethroids against susceptible, kdr and super-kdr strains of houseflies (Musca domestica L.) were investigated by Principal Components Analysis. In the three strains with kdrLatina' all only slightly to moderately (2.6 to 26-fold) resistant to pyrethroids, no correlation between the structure and Levels of resistance could be discerned. In flies with super-kdr, SARs were influenced by the nature of the alcoholic portion of the ester. Resistance was strongest to esters of a-cyano-3-phenoxybenzyl alcohol (74 to 430-fold) and to permethrin (48 to 55-fold). It was weak (6.2 to 11-fold) to cyclopentenone derivatives, being barely stronger than for flies with kdr (2-6 to 6.3-fold). Two variants of super-kdr (3D and A2) were distinguished on the basis of their differential response to esters of 5-benzyl-3-furylmethanol. It is presumed that kdrLatina, super-kdrA2 and super-kdr3D form an allelic series in which kdrLatina represents ground level insensitivity, and the two super-kdrs the progressive extension of strong resistance to more types of ester. The strong differences in resistance to different pyrethroid esters by super-kdr flies provides scope for improving management of resistance to pyrethroid insecticides and for modifying the SAR of pyrethroids to favour weak resistance.
Effects of varying dietary protein and energy supply on growth, body composition and protein utilization in gilthead seabream (Sparus aurata L.)

Diets formulated with increasing digestible energy (10-22 DE MJ kg(-1)) contents and decreasing digestible crude protein (DCP)/DE ratios (34-15 g MJ(-1)) were fed to triplicate groups of Sparus aurata in three consecutive trials. Fish were hand-fed to apparent satiation and voluntary feed intake was found to be dependent upon dietary DE content. Daily growth was regulated both by energy and protein intake and reached its maximum at high energy levels. Growth composition showed narrow limits regarding protein gain (157-190 g kg(-1)) and a wider range regarding lipid (55-210 g kg(-1)) deposition reflecting the dietary energy to protein supply. Energy utilization for growth was constant at a value of 0.50 regardless of energy intake. Efficiency of protein utilization for growth varied between 0.33 and 0.60 depending on the DCP/DE ratio in the diet. The optimal protein utilization for protein deposition was found to be at 0.47. These values allow daily energy and protein requirements for growing S. aurata to be quantified. This demonstrates that the optimal dietary DCP/DE supply changes with fish size, growth potential and daily feed intake.
AN EMPIRICAL ANALYSIS OF FACTORS AFFECTING FOOD (WHEAT) INFLATION IN PAKISTAN

This paper attempted to analyze the factors affecting food (wheat) inflation in Pakistan by using the annual data of time period 1981-2010. Johanson‟s Co-integration technique and Vector Error Correction Model (VECM) were used to check the long run and short run relationship among the variables. Results indicated that in the long run, per capita income had positive and statistically significant effect, while crude oil price had positive but statistically insignificant effect. In contrast, money supply and wheat support price had negative effect on food prices. In case of short run, lag value of food prices had positive, while money supply and wheat support price had negative effect. Although, crude oil prices and per capita income had positive effects yet these were statistically insignificant. To control food prices, it was suggested that food production may be encouraged by increasing wheat support prices. Moreover, Government may regulate prices of crude oil and input markets along with raising investment in agriculture sector.
ON THE BIOLOGY OF PSETTODES ERUMEI (BLOCH & SCHN.), AN INDIAN HALIBUT

P. erumei is highly predacious and predominantly piscivorous in habit with 83.4 as the index of prepon­ derance for fish food item. Molluscs and arthropods only supplement the diet to some extent. The gastrosomatic index is highest in the smallest size group and is reduced with the increase of body size. The intensity of feeding is high during January to February and relatively low during July/August to December, which corresponds roughly to pwst-breeding and breeding period of the fish respnjctively. The 'Kn' value indicates that the fish is robust and the females are more obese. Maximum three annual rings have been marked on the otolith. Von Bertalanffy's growth equations have been estimated to be :
The effect of maternal nutrition level during mid-gestation on postnatal muscle fibre composition and meat quality in lambs

Maternal nutrient intake during early- and mid-gestation can alter fetal growth and development with long-term consequences on the postnatal productivity and health of offspring. The aim of this study was to investigate the effects of maternal nutrition level during mid-gestation on postnatal growth rate, carcass composition, muscle fibre characteristics and meat quality in lambs. Ewes were fed from Days 30 to 80 of gestation as follows: 100% (control group, C), 50% (undernutrition, UN) or 175% (overnutrition, ON) of their daily requirement. During the rest of the gestation, the ewes in all groups were fed 100% of their daily requirements. Birth and weaning (at Day 90) weights of lambs born to ewes in nutritional groups were similar, but slaughter weights (at Day 150) and daily weight gain during finishing period of lambs born to the UN group were lower (P < 0.05). Similarly, a decrease in weights of semitendinosus (ST), semimembranosus and gastrocnemius muscles was observed in the lambs born to the UN group (P < 0.05). Lambs born to the ON group had a higher (P < 0.05) concentration of DNA in longissimus dorsi (LD) and ST muscles than UN groups, but they had a lower (P < 0.05) total protein and other proteins concentrations in LD and ST muscles than those to C and UN groups. Protein to DNA ratio in LD and ST muscles of lambs born to ON group were lower than those to C and UN groups (P < 0.05). However, lambs born to the ON group had a higher number of Type IIA and IIB muscle fibres in ST muscles but not in LD muscles than those in the C and UN groups (P < 0.05). Additionally an increase in the number of fibres/mm2 muscle area in lambs born to the ON group was observed in LD and ST muscles (P < 0.05). There were no significant differences between treatment groups in terms of meat quality parameters studied. This study confirms that maternal nutrition level during mid-gestation alters the postnatal growth and muscle fibre development of lambs.
Epidemiology and Prognosis of Retroplacental Hematoma in a Maternity Ward at a Regional Hospital Center in Southern Senegal

Objectives: To study the epidemiological profile and the prognosis of the retro-placental hematoma (HRP) at the maternity ward at Kolda Regional Hospital Center. Materials and methods: This was a retrospective descriptive cross-sectional study conducted over a period of 11 years: from January 1st, 2006 to December 31st, 2016, at Kolda Regional Hospital Center. It included all patients admitted for HRP during this period. The studied parameters concerned sociodemographic characteristics, gynecological obstetrical history; clinical, therapeutic and prognostic data (non-inclusion or exclusion criteria). The data were collected from medical records, the delivery room and the surgery room registers using a collection sheet developed for this purpose. The statistical analysis of the variables studied was done with the software Epi-info 3.5. For the qualitative variables, we calculated the frequencies and for the quantitative variables, we studied the distributions. Results: During the study period, 15,343 were recorded deliveries and we carried out the diagnosis of HRP in 301 patients (1.97%). The average age of the patients was 24 years with an average parity of 4.8 deliveries. Almost all the patients (87.5%) were evacuated and half had delivered by caesarean section. Maternal and fetal deaths were 7% and 72.1%, respectively. Uterine atony accounted for 21.2% of complications. One third of the cases of uterine atony had resulted in a hysterectomy. The average duration of hospitalization was 6 days. Conclusion: The retro-placental hematoma is a serious medico-obstetric emergency. It is burdened with high maternal and fetal morbidity and mortality in developing countries.
Age‐related fledgling production in great cormorants Phalacrocorax carbo: influence of individual competence and disappearance of phenotypes

Age-related reproductive performance of great cormorants Phalacrocorax carbo sinensis was studied in a tree nesting colony in Denmark in relation to age-related improvements of competence and progressive disappearance of phenotypes. Within-individual changes in fledgling production were measured, and cross-sectional analyses were applied. The within-individual analyses showed that competence improved with age and/or that individuals showed restraint to optimize their reproductive effort. The within-individual improvements were three to six times higher among individuals that survived and returned to breed beyond the fourth breeding attempt than among individuals disappearing from the breeding population before the fourth breeding attempt. Taking this into account the within-individual improvements explained 70–90% of the age-effect observed in the population over the youngest ages. Effects of breeding experience were significant for females, but only within the group of individuals that were present in the breeding population beyond the age of five years. In males, improvements arose because of unknown factors related to age. Individual great cormorants that bred beyond the age of five years had higher reproductive success, on average, than birds disappearing from the breeding population earlier in life. This supports the differential survival hypothesis. However, the effect on the population mean was partly counterbalanced by late recruitment of other inferior breeders. It is concluded that the enhancement in fledgling production with increasing age was primarily an effect of age-related improvements of competence and secondly an effect of progressive disappearance of phenotypes.
Comparison of GST Isoenzyme Expression in Normal and Neoplastic Breast Tissue: Correlation with Clinical and Prognostic Factors

Glutathione S-transferases in breast tissue play an important role in the susceptibility to the mutagenic effects of chemical carcinogens and in the response of breast tumors to chemotherapy. In this study the immunohistochemical staining characteristics of glutathione S-transferase isoenzymes (alpha, mu, pi, and theta) were investigated in invasive duct carcinomas and in normal breast tissue of 43 patients. The relationships between the expression of the GST isoenzymes and some clinicopathological features were also examined. Diffuse cytoplasmic staining of varying intensity was observed for GST alpha, theta, and pi in normal and tumorous breast tissue in 100% of the samples. In normal epithelium there was a stronger intensity of staining for GST alpha, mu, and pi expression than in invasive tumor tissues (P 0.05). In this study significant relationships were observed between microcalcification status and GST mu, between menopause status and GST alpha, and between tumor grade and GST mu expression (P 0.05).
Recruitment variability of resident brown trout in peripheral populations from southern Europe

Summary 1. Population regulation was studied for seven consecutive years (1992–98) in five rivers at the periphery of the distribution of Salmo trutta, where the fish were living under environmental constraints quite different from those of the main distribution area. 2. Recruitment is naturally highly variable and the populations had been earlier classified as overexploited. Thus we expected that densities of young trout in most populations would be too low for density-dependent mortality to operate. We tested this by fitting the abundance of recruits to egg densities over seven consecutive years (stock–recruitment relationship), and used the results to judge whether exploitation should be restricted in the interests of conserving the populations. 3. The density of 0+ trout in early September, as well as the initial density of eggs and parents, varied greatly among localities and years. The data for all populations fitted the Ricker stock–recruitment model. The proportion of variance explained by the population curves varied between 32% and 51%. However, in most cases the observations were in the density-independent part of the stock–recruitment curve, where densities of the recruits increased proportionally with egg densities. 4. Our findings suggest that recruitment densities in most rivers and years were below the carrying capacity of the habitats. Although density-dependent mechanisms seemed to regulate fish abundance in some cases, environmental factors and harvesting appeared generally to preclude populations from reaching densities high enough for negative feedbacks to operate. The findings thus lend support to Haldane’s (1956) second hypothesis that changes in population density are primarily due to density-independent factors in unfavourable areas and areas with low density due to exploitation. Exploitation should be reduced to allow natural selection to operate more effectively.
Anomali Overreaction di bursa efek Indonesia: Penelitian Saham LQ-45

As reaction from market inefficient specified about information distribution, all market participant trying to reduce the effect with various means, among other things by perceiving historical behavior of share price. One of result namely contrarian strategy by believing that loser portfolio will experience of rebound conversely degradation at share winner portfolio. This study aim to prove existency of overreaction anomaly effect in Indonesia Stock Market specially the LQ-45 during 2003-2007. By using Debont-Thaler approach, empirical result express that there is no symptom of overreaction anomaly at three-month, six-month, and annual period. Therefore the study recommend the investor to avoid contrarian strategy specially of LQ-45 stocks.
Weed control in soybean using pyroxasulfone and sulfentrazone

Belfry, K. D. , McNaughton, K. E. and Sikkema, P. H. 2015. Weed control in soybean using pyroxasulfone and sulfentrazone. Can. J. Plant Sci. 95: 1199–1204. Pyroxasulfone and sulfentrazone are new herbicides currently being evaluated for weed control in soybean [Glycine max (L.) Merr. ] in Ontario, Canada. Seven experiments were conducted over a 3-yr period (2011 to 2013) at Ridgetown and Exeter, Ontario, to evaluate weed management using pyroxasulfone, sulfentrazone and their tank-mixes relative to the industry standard, imazethapyr plus metribuzin. Tank-mixing pyroxasulfone and sulfentrazone provided up to 97, 46, 60, 100 and 71% control of common lambsquarters (Chenopodium album L.), common ragweed (Ambrosia artemisiifolia L.), green foxtail [Setaria viridis (L.) Beauv. ], Powell amaranth [Amaranthus powellii (S.) Wats. ] and velvetleaf (Abutilon theophrasti Medic.), respectively, at 2 wk after treatment. Control with pyroxasulfone and sulfentrazone was improved when tank-mixed, relative to application of e.
How many species

This paper begins with a survey of the patterns in discovering and recording species of animals and plants, from Linnaeus9 time to the present. It then outlines various approaches to estimating what the total number of species on Earth might be: these approaches include extrapolation of past trends; direct assessments based on the overall fraction previously recorded among newly studied groups of tropical insects; indirect assessment derived from recent studies of arthropods in the canopies of tropical trees (giving special attention to the question of what fraction of the species found on a given host-tree are likely to be ‘effectively specialized9 on it); and estimates inferred from theoretical and empirical patterns in species-size relations or in food web structure. I conclude with some remarks on the broader implications of our ignorance about how many species there are.
The Evolution of Clutch Size in Parasitic Wasps

Parasitic Hymenoptera can be divided into solitary species, in which only one individual develops in a host, and gregarious species, in which more than one develops. In the majority of solitary species, larvae have large fighting mandibles, and if more than one egg is placed in a host, the larvae fight among themselves until only one remains. Gregarious species lack these mandibles. Analyses of one-locus genetic models suggest that a gene for fighting invades a population of nonfighting gregarious individuals when the parent produces a clutch size of two or three. However, it is much harder for a gene for nonfighting to invade a population of fighters, and the solitary fighting condition has the properties of a locally absorbing state. Over a wide range of parameters a parent wasp will be prevented from realizing its optimal clutch size by this evolutionary constraint. It is suggested that the limited behavioral options available to parasitic wasp larvae in a host and the frequency of superparasitism are responsible for the prevalence of larval fighting in parasitic wasps.
Characterization, epidemiology and control strategies for the anthracnose pathogen (Colletotrichum spp.) on cashew (Anarcardium occidentale L.) in Mozambique

The first confirmation of the presence of Colletotrichum gloeosporioides Penz. on cashew in Mozambique was based on a combination of observed symptoms, isolation and identification using basic morphological and molecular techniques. Anthracnose is now the second most important in the country, after powdery mildew caused by Oidium anacardii Noack. The present thesis represents a broad overview of the disease in Mozambique. The main focus of this study was thus to gather scientific information on the relevance of this disease in the country and through experimentation, generate recommendations that help farmers and decision makers to mitigate the disease pressure. The specific objectives of this study were as follows: Provide a distinctive description of anthracnose symptoms on leaves through hostpathogen interaction studies in the laboratory. Enhance current knowledge on the identity of Mozambican pathogen isolates, using DNA tools. Assess the current anthracnose management practices, both at nursery and field level with a view to formulate timely, local and adequate management strategies. Conduct experimental trials to select economically effective fungicides spraying programs for anthracnose disease management. © University of Pretoria ii Search for variability and germplasm tolerance among dwarf and common cashew plant populations in Mozambique. By analyzing and integrating existing published literature on the subject, we successfully separated issues that concerned previously inaccessible information from those that reflect insufficient scientific knowledge. A survey was initiated to determine, the status of cashew anthracnose disease management practices in Mozambique. Subsequently, the information obtained was used to develop a national strategic framework for research and extension in the country. Areas identified as gaps were aligned with the main goals of this thesis and include: Areas where scientific information lacked were identified. The symptoms of the disease on leaves were successfully and distinctively distinguished from other common leaf diseases that simultaneously occur in orchards. The pathogen isolates were identified using PCR techniques. The presence of Colletotrichum acutatum Simmonds was not confirmed at least not among the suspected and tested isolates. Knowledge on the epidemiology of the disease was generated and its application for more effective disease management was successfully applied. Effective fungicide applications and disease control programmes were developed for Colletotrichum gloeosporioides Penz. Appropriate nursery management strategies that reduce anthracnose disease development were developed. Variability in germplasm reaction to the disease was demonstrated and therefore tolerant and susceptible genotypes were identified. A technique for rapid and accurate evaluation of leaf anthracnose symptom grades was developed. © University of Pretoria