Miracle-dz/UniFAR-FTUs huggingface dataset:
The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market

The present study aims to assess the relationship between auditor’s narcissism, expectation gap, and audit fee in listed firms on the Tehran Stock Exchange. In other words, this study attempts to answer the question of “whether a narcissistic auditor contributes to the expectation gap and the amount of fee or not. ” The multivariate regression model is used for hypothesis testing. The study's hypotheses were also tested using a sample of 768 listed year-firm on the Tehran Stock Exchange during 2012-2017 by applying the panel data approach and employing the fixed effects model. The obtained results also indicate that there is a positive and significant relationship between auditor’s narcissism and expectation gap and a negative and significant relationship exists between auditor’s narcissism and audit fee, which means that the increase of narcissistic features in an auditor would increase the expectation gap between auditor and users. In contrast, the presence of such features in the auditor affects its payment. Moreover, the results of hypothesis testing show that there is a negative and significant relationship between auditor change and audit expectation gap. This study utilized an empirical model for evaluating the audit expectation gap and the variable of signature magnitude for measuring narcissism. Further, this paper is the first study to assess such a relationship. Hence, the present study contributes to developing science and knowledge in this field and helps lawmakers present more effective standards and regulations based on society's needs and the obtained results.
Rheological properties of wax oleogels rich in high oleic acid

ABSTRACT Dual and triple combinations of high oleic acid sunflower oil (SO), SO, and blend oil (BO) were used to produce carnauba wax (CW) oleogels (OGs). Fatty acid composition, solid fat content (SFC), and rheological and textural properties of these OGs were determined and compared to laboratory-manufactured margarine. Fatty acid composition, SFC, rheological properties, and firmness value of the OGs were significantly influenced by oil combinations. The storage modulus (G’) value was higher than the loss modulus (G’’) value in all the OGs. It indicated they are solid-like characteristics. Positive correlation between hardness and AF parameter was found.
Selenium labeling associated with elemental mass spectrometry for receptor-ligand interactions measurement

Measuring interactions between a drug candidate and its specific target constitutes a parameter of upmost importance in drug discovery process. Because of its robustness and very high sensitivity, radio-isotopic labeling represents up to now the reference method for these pharmacological studies. However, the use of radioactivity confers several constraints about security, health hazards and environmental issues involved by radioactive waste storage. Regarding such limitations, non-radioactive technologies have been developed principally based on fluorescence detection. But the cost of such assay as well as the fact that incorporation of a bulky fluorescent block can affect the affinity for small ligand limit their use. In this context, we aim to develop a new methodology to quantify receptor-ligands interactions. Mass spectrometry (MS) presents very interesting features in terms of detection sensitivity and specificity, making this technique a challenging analytical tool to replace radioactivity and fluorescence measurements commonly used in pharmacology. Among all MS technologies, the capacity of inductively coupled plasma-mass spectrometry (ICP-MS) to provide metallic and hetero elements absolute quantification, whatever the nature of the sample medium, prompted us to investigate this technique in combination with an appropriate labeling of the molecule of interest. Selenium was selected as a good compromise between ICP-MS response and chemical tagging ability through the creation of covalent bonds using conventional organic sulfur chemistry without disturbance of the affinity toward targeted receptor. Proof of concept was illustrated on the vasopressin receptor (V1A), a GPCR involved in vasoconstriction and emotional behavior and implying peptide as native ligand. Different strategies were applied to design selenium labeled peptides relying in either conventional amino acid substitution by corresponding selenium containing residue into peptide sequence such as cysteine (Cys) replacement by selenocysteine (Sec) as well as proline (Pro) by selenazolidine (Sez), or N-terminal peptide derivatization with a selenium containing small organic entity. ICP-MS analytical methodology was carefully investigated to provide sensitive and reliable selenium signal measurement. High inorganic salts contents of pharmacological buffer along with polyatomic interferences from plasma interfering selenium detection necessitate chromatographic separation and collision reaction cell equipment before ICP-MS detection. The pharmacological protocol was also adapted to the analytical requirements, in particular quantity of cells and sample handling. Robustness of the designed competitive binding assay was evaluated through the affinity constant (Ki) measurement of several known V1A-R ligands exhibiting either high or poor affinity for the receptor. Experimental values were strongly correlated to literature data, enabling to validate the proof of concept of such methodology and to propose a suitable alternative to radioactive labeling.
Effect of exogenous substances on soil organic and inorganic carbon sequestration under maize stover addition

ABSTRACT Soil organic carbon (SOC) and inorganic carbon (SIC) are important carbon reservoirs in terrestrial ecosystems. A large portion of carbon from stover enters the atmosphere after stover return. However, there is little information on soil carbon sequestration during stover decomposition. In this study, a 54-day incubation experiment was conducted in calcareous soil to investigate the effects of wood ash or oil shale application (1.2 w/w%) on CO2 emissions, soil C content, and other soil chemical properties. Four treatments were compared: (i) no maize stover addition; (ii) 1.5% maize stover; (iii) 1.5% maize stover plus 1.2% wood ash; and (iv) 1.5% maize stover plus 1.2% oil shale. Wood ash addition decreased CO2 emission as a result of enhanced SIC sequestration in soil amended with maize stover; oil shale enhanced SOC due to increased carbon input from recalcitrant oil shale. Wood ash addition also significantly increased soil pH and soil microbial biomass carbon. The addition of wood ash to soil may be a potential strategy for promoting inorganic carbon storage and mitigating CO2 emissions after stover return. In addition, oil shale is a very stable C source and oil shale amendment could be an efﬁcient, long-term strategy to sequester organic C in soils.
Glasgow Sleep Effort Scale: Translation and Psychometric properties of the Persian Version

Background: Sleep effort is a multicomponent variable associated with sleep initiation and maintenance problems. The purpose of the current study is to investigate the validity and reliability of the Glasgow Sleep Effort Scale (GSES) in Persian language. Methods: The participants consisted of two samples: a clinical group of 120 participants with insomnia disorder meeting DSM-V criteria for insomnia and a non-clinical group of 110 participants (58%) with normal sleep who completed the following measures: GSES, Pittsburg Sleep Quality Index, Insomnia Severity Index, Dysfunctional Beliefs and Attitudes about Sleep Scale-10, Pre Sleep Arousal Scale-cognitive subscale, Depression-Anxiety- Stress Scale-21 and sleep diary. Significant correlations were observed between GSES and related measures in both groups. Results: Principal component analysis indicated a single component accounted for 64.77% of total variance in clinical group. Result of the fit estimates for the one-factor unidimensional model meet the previously specified fit criteria and adequately fit the data in non-clinical group. Statistical findings showed that the GSES has good internal consistency in terms of Cronbach Alpha (.75 for clinical sample and .77 for non-clinical sample) and test- retest reliability (r =.70) for a 4 week interval. The cutoff point, sensitivity, and specificity of the scale were 6, 85% and 94.5%, respectively. Conclusions: The Persian Version of the GSES has adequate psychometric properties in both clinical and non-clinical populations and can be used in Persian speaking countries. Keywords: GSES, sleep effort, reliability, validity, insomnia, Persian scale
Effect of the Size of the Dopants on the Dielectric and Magnetic Properties of Bi(La,Gd)FeO3 Multiferroic Materials

Gd and La codoped multiferroics with the formula Bi(La,Gd)FeO3 (0%≤La≤10%; 0%≤y≤10%) have been synthesised by low temperature sol gel method. XRD analyses confirm the phase formation of all the samples. The decrease in the intensity and shifting of (104) and (110) diffraction peaks of the doped samples towards the higher 2θ region confirms the lattice shifting with the addition of La and Gd but still exhibits perovskite structure. FTIR studies show the presence of the necessary bonds in the samples. Dielectric properties such as dielectric constant, ε' and dielectric loss, tanδ were studied as a function of frequency and compositions of La and Gd. The dispersive behaviour of both ε' and tanδ are explained in accordance to the double mechanism of grain and grain boundaries. However, the actual amount of contributions made by the grains and grain boundaries to the dielectric response and total resistance are not yet discussed. Enhanced dielectric constant and reduced loss factor has been observed with increasing Gd content (decreasing La content). Magnetic measurements of all the samples show an increment in the values of both coercivity (HC) and saturation magnetisation (MS) with the increase in Gd dopant (decrease in La dopant). The modification of the structural, dielectric and magnetic properties of the doped samples was explained on the basis of the size effect of the dopants.
Composition Metrology of Ternary Semiconductor Alloys Analyzed by Atom Probe Tomography

Ternary semiconductor alloys based on the AyB1–yC stoichiometry are widely employed in electronic devices, and their composition plays a key role in band gap engineering of heterostructures. We have studied the crucial issue of accuracy in composition measurements of AlyGa1–yN and MgyZn1–yO alloys using atom probe tomography (APT). The results indicate a similar behavior for both nitride and oxide systems. A correct site fraction y is measured at low field conditions, while Ga and Zn preferentially evaporate at high field, yielding an overestimation of y. Furthermore, APT data sets exhibit local biases depending on the distribution of the electrostatic field at the specimen surface. We estimate the detection efficiencies for each species and interpret the results through a model describing preferential evaporation in simple terms.
A study into drug-trying behaviour among young people in England : categorical analysis models in the presence of missing data

This research reviewed the "Smoking, Drinking and Drug Use among Young People in England" 2010 survey (the Year 2010 Survey) study in terms of its data collection, processing and analysis. The research aim was to gain increased understanding of young people’s drug-trying behaviour in England through appropriate handling of missing data, as well as, to build upon the previous work done, developing and applying statistical methodologies for analysis of multivariate categorical data collected by the Year 2010 Survey study. The main work done in this research included: (1) modifying the original data set to arrive the useful working data set; (2) conducting exploratory data analysis with the working data set to identify direction for further empirical investigation; (3) properly handling the missing data problem in the working data set and (4) developing and applying advanced statistical methodologies to further analyse the working data set. Apart from supporting the main findings of the Year 2010 Survey study that smoking, drinking and some drug-related socio-demographic covariates were positively associated with the students’ drug-trying behaviour, additional significant results found by the univariate logistic regression models, log-linear analysis models, two-parameter item response theory models and latent class analysis models reported that (1) the 15 drugs were highly and positively associated with each other and each drug exerted different extent of influences on the students’ drug-trying behaviour and (2) generally, students’ drug-trying behaviour could be further explained by numerous smoking, drinking and drug related socio-demographic factors at different extent. These additional findings contributed to a deeper understanding of the drug use problem, added evidence to the drug related research literature and provided helpful guidance on formulating policies to combat against drug use problem in England. Another contribution of this research was the development of a new methodology for backward elimination of latent class analysis models which provided a more thorough evaluation of the optimal number of latent class and covariate elimination from saturated model.
Effect of nitrogen, phosphorus and potassium fertilizer on growth and seed germination of Capsella bursa-pastoris (L.) Medikus

ABSTRACT We investigated how plant height, number of stem and branch, seed production and seed germination of Capsella bursa-pastoris were affected by nitrogen (N), phosphorus (P) and potassium (K) fertilizer using a pot fertilizer experiment. Plant growth parameter was determined, and fully ripen seeds were tested for germination. C. bursa-pastoris exhibited great phenotypic variation in plant height, number of stem and branch in relation to N, P and K supply. Seed production per plant was lowest in the control and low P treatment, and highest in NPK treatment. More than 16,000 seeds per plant were produced in treatments where N and P were applied together. A balanced N, P and K supply results in producing a high percentage and fast germinating seeds, while a deficiency of P and K together with a high N supply results in low germination ability and fast germinating of the produced seeds in C. bursa-pastoris.
Assessment of Climate Hazards Using PRECIS Regional Climate Model (RCM): A Case Study in Cameron Highlands, Pahang, Malaysia

This study aimed to assess the differences in modelling disaster risks results when using historical precipitation and when using simulated precipitation associated with future Intergovernmental Panel on Climate Change (IPCC) climate scenarios. Subsequently, the relationship between climate change and climate hazards was analyzed in this study. The secondary data analyzed included historical precipitation (1983-2017), flood and landslide events records, and Providing Regional Climates for Impacts Studies (PRECIS) regional climate model (RCM):A1B, A2 and B2 scenarios. By comparing the historical precipitation data with the RCM scenarios, the results showed that the precipitation was correlated with A1B scenario (r= 0.695). The relationship between climate change and hazards was identified to be a positive correlation. The historical daily precipitation (1983-2017) showed a positive correlation with flood and landslide events (r= 0.530, r = 0.797, respectively). As for prediction of climate hazards, the RCM A1B, A2 and B2 scenarios showed correlations with flood event: r= 0.648, 0.384 and 0.417, respectively. Similar results were obtained for landslide and the RCM A1B, A2 and B2 scenario: r = 0.498, 0.751 and 0.654, respectively. Precipitation simulation by PRECIS RCM indicated increased levels of precipitation in the Cameron Highlands for the 2018 - 2069. Commensurate with this, great possibility of increasingly serious consequential hazards such as flood and landslide events are expected.
Validation of micro-platelet LED for subcellular optogenetic activation in primary cell cultures

Epilepsy is to this day still a serious neurological diseases where treatments such as pharmaceutical agents and surgery can at most alleviate the symptoms, but not cure it. This disease is still not fully understood at a cellular and network-level, but the recent advancements in the field of optogenetics can serve as an alternative way of studying the brain and diseases such as epilepsy. By genetically alter neurons to express light-sensitive ion channels, it becomes possible to manipulate and observe the behavior of neurons at a cellular level by stimulating them with light. In this project, a device with micron sized light-emitting diodes have been developed as a tool to stimulate optogenetic neurons. The goal of the project was to make these devices a suitable environment for cell growth and viable for electrophysiological experimentation. Cell culturing on top of devices yielded non-healthy cells but also that the device packaging did not withstand the conditions it were put through when submerged in liquid and supplied with current. Future approaches would be to use alternative protocols for cell extraction and application of biocoating, but also to design a platform that could protect the electrical contacts more effectively from conducting liquids. (Less)
Does Input Quality Drive Measured Differences In Firm Productivity

One explanation for productivity dispersion is that the quality of inputs differs across firms. We add labor market history variables such as experience and firm and industry tenure, as well as general human capital measures such as schooling and sex. Adding these variables decreases the ratio of the 90th to 10th productivity quantiles from 3.27 to 2.68 across eight Danish manufacturing and service industries. We also use the wage bill and worker fixed effects. We find that the wage bill explains as much dispersion as human capital measures.
Prediction of trivalent actinide amino(poly)carboxylate complex stability constants using linear free energy relationships with the lanthanide series

ABSTRACT There is a gap in the literature regarding the complexation of amino(poly)carboxylate (APC) ligands with trivalent actinides. The chemistry of the trivalent actinides is considered to be nearly identical to that of the trivalent lanthanides, but the trivalent actinides express a slight enhancement when binding APC ligands. Presented in this report is a method of predicting the stability constants of the Pu(III), Am(III), Cm(III), Bk(III) and Cf(III) using linear free energy relationships of the actinides and the lanthanide series for 91 APCs. This method produced actinide stability constants within uncertainties to those in available literature values for most ligands.
Structure, Performance and Crystallization Behavior of Poly (Lactic Acid)/Humic Acid Amide Composites

ABSTRACT Humic acid amide (HA-amide) was prepared by amidation of HA and dodecylamine (DDA) with carbonyl diimidazole (CDI) as coupling reagent. Furthermore, HA-amide was added to poly (lactic acid) (PLA) as a nucleating agent to prepare poly (lactic acid)/humic acid amide composites (PLA/HA-amide) by melt blending. The structure and performance of PLA/HA-amide composites were investigated by thermogravimetric analysis (TG), differential scanning calorimetry (DSC), polarized optical microscopy (POM), and rheological analysis. Non-isothermal crystallization kinetics showed the HA-amide enhanced the crystallization rate of PLA. The results of crystallization behavior of PLA/HA-amide composites showed that HA-amide was an efficient nucleating agent of PLA. GRAPHICAL ABSTRACT
Applications of NMR to Food and Model Systems in Process Engineering

The overall objective of the present work is to elucidate the possibilities to monitor and quantify transport phenomena and to characterise the structure of heterogeneous disperse media, which are non-matched and thus inaccessible to many optical techniques by means of Nuclear Magnetic Resonance (NMR). NMR offers the possibility to perform measurements non-invasively and non-destructively in order to study the structure or to trace structural changes or transport processes inside the sample without preparations or unpredictable modifications caused by the measurement. Thus it is not only possible to detect and quantify the static structure, but also to monitor dynamic structural changes and processes during production, storage, transportation and even consumption of food-products with temporal, spatial and chemical resolution (multi-dimensional). NMR enables, therefore, repetitive testing of dynamic processes including enzymic and non-enzymic chemical reactions. Samples may be studied several times under identical or changed conditions, which is a great advantage compared to other imaging preparative methods like optical or electron microscopy-methods. The following topics have proved to be promising applications of NMR in food technology and process engineering: (a) structure and structural changes of disperse media, (b) convective transport processes, (c) diffusive transport processes and (d) spectroscopic material characterisation.
Stiffness Gradients in Glassy Polymer Model Nanocomposites: Comparisons of Quantitative Characterization by Fluorescence Spectroscopy and Atomic Force Microscopy

The issue of how significantly and over what length scales stiffness or modulus can be modified by the presence of a substrate or nanoparticle interface is important in the design and performance of polymer nanocomposites and nanostructured polymers. Here, we provide the first comparison of stiffness gradient length scales in polymeric materials characterized by two techniques: fluorescence spectroscopy (which is sensitive to molecular caging and hence to modulus) and AFM (which, coupled with finite element analysis, provides a direct determination of modulus). After cooling samples from 140 °C at 1 °C/min, characterization is done at room temperature on model nanocomposites in which a polystyrene (PS) film is supported on both sides by glass substrates. In confined model nanocomposites, the local stiffness enhancement relative to bulk is the result of perturbations from both substrate interfaces. In a 266 nm thick PS model nanocomposite, perturbations to modulus extend ∼200 nm from each interface in a no.
Spatial and Temporal Variability Analysis and Mapping of Reference Evapotranspiration for Jimma Zone, Southwestern Ethiopia

ETo is important parameter in determination of crop water requirement and in irrigation scheduling. The absence of rainfall during four to six months of the year affects crop production. Study was undertaken in Jimma zone, Southwestern Ethiopia, with the objective of evaluating and characterizing the reference evapotranspiration and mapping for planning and management options for Jimma Zone. The study was undertaken at 22 sites of which 14 being from Jimma zone and the remaining eight sites were from around the vicinity of study area. The ETo was estimated using Penman–Monteith method in CROPWAT 8.0 software with monthly datasets of 22 stations for the period of 31 years. The results of ETo were further analyzed by means of geo-statistical tools in R software using gstat package. Maps were created using ordinary kriging combined with regression method. The results have shown that the ETo, have shown moderate to greater variability. The high annual and monthly ETo values were observed around the extreme eastern tip, extreme southern tip and north western tip. In contrary low ETo values were observed in southeastern and western regions. March (4.61 mm/day) and July (2.97mm/day), respectively, presented the highest and the smallest ETo. The ETo for Jimma zone is a good indicator and benefits to farmers to help in planning the water resources of the area for best irrigation water management practices.