Miracle-dz/UniFAR-FTUs huggingface dataset:
(IN)EQUALITY REGIMES IN AUDITING: ARE WE ALLOWED TO BRING OUR TRUE SELVES TO WORK?

The literature about diversity in accounting demonstrates the phenomenon of superinclusion, which usually focuses on women’s experiences as a universal category. However, it focuses on white women’s experiences. In this text, we argue that intersectional theory is a possible way to address that issue since it is a theory based on considering the interactions between sex, gender, race/ethnicity, and sexuality and how these elements and their interactions give rise to an “inequality regime”. Embracing this framework, we aim to comprehend the professional development of members of non-hegemonic groups who have reached the partner position in auditing firms. We adopted a qualitative research approach, conducting six in-depth interviews with Big Four partners. We analyzed our evidence using Acker’s (2006) “bases of inequalities” and “organizing processes that produce inequality” categories, proposing the empirical category “(un)changing inequality regimes? ”. This work expands the literature about diversity by deepening the discussion about the inclusion of minority groups in auditing firms, bringing a Latin American view of diversity practices. compliance dynamics are made possible by hierarchical organizational power, but they also draw on power derived from hierarchical gender and race relations. They are diverse and complex, and they impede changes in inequality regimes.
A Rose by Any Other Name? Top Managers’ Given-Name Popularity and Firm Growth Preferences

This paper examines the relationship between top managers’ given-name popularity and firm growth preferences. External growth through acquisitions and internal growth through research and development (R&D) investments offer two channels for firms to achieve growth goals. Because others may have perceived and treated top managers with popular given names favorably in their early lives, they may have developed a strong sense of control and positive beliefs in their own abilities. As top managers with strong senses of control and positive self-beliefs are more prone to engage in quantum, large-stake investments (i.e., acquisitions) and less prone to allocate their attention and firm resources to incremental investments (i.e., R&D investments and new product introductions), firms with a high percentage of top managers with popular given names will exhibit a stronger preference for acquisitions over R&D investments in pursuing firm growth. Using a sample of S&P 1500 firms, we find supporting evidence that firms with a large percentage of top managers with popular given names are positively associated with the number of acquisitions and the transaction value of acquisitions, but are negatively associated with R&D investments and the number of new product announcements. Our findings are robust to various robustness checks and endogeneity concerns. we hypothesize that limited managerial and firm resources, firms are less likely to make high levels of investments in both acquisitions and R&D. Put differently, our results highlight the existence of a tradeoff between external and internal firm growth. Executives who are committed to acquisitions may be less committed to R&D projects, or vice versa. Our findings indicate that the popularity of top managers’ given names may explain their choices between acquisitions and R&D investments. More research is needed to explore what other factors influence top managers’ preferences between external growth through acquisitions and internal growth through R&D investments.
THE EFFECT OF JOB CONTEXT AND COVID-19 ON PERCEIVED AUDIT QUALITY BEHAVIOUR: THE MEDIATING ROLE OF JOB SATISFACTION

The unprecedented impact of Covid-19 pandemic has caused untoward consequences to almost all professions and auditors are no exception. This study investigated perceived audit quality reduction behaviour through job context, COVID-10 effect and mediated by job satisfaction. An online survey involving 103 junior auditors were conducted during the Covid-19 lockdown and that the collected data were analysed using partial least square (PLS). The results revealed that human capital training and perceived compensation can reduce perceived audit quality reduction behaviour during the pandemic while other factors such as time pressure and role ambiguity do not contribute to perceived audit quality reduction behaviour. Job satisfaction also has a significant relationship with perceived audit quality reduction behaviour but it does not mediate any relationship between job context factors and perceived audit quality reduction behaviour. The findings provide new insights into the effect of COVID-19 on audit quality reduction behaviour and its influence on the job context factors. Inevitably, in the midst of pandemic, human capital training appears to be insurmountable and such skills facilitation and knowledge if not being prioritised would likely to impede the auditing process. As a consequence, audit personnel in particular; the audit managers, directors and partners should take heed of the essential human development in the relevant auditing profession over time. Our research findings revealed that COVID-19 pandemic had a profound effect on audit quality behaviour and its influence on the job context factors. It is therefore imperative for audit profession to prepare for such unprecedented and the perceived long-lasting endemic that had thus far impacted to a significant extent on people all around the world.
Pioneer biocrust communities prevent soil erosion in temperate forests after disturbances

Abstract. Soil erosion continues to be one of the most serious environmental problems of our time and is exacerbated by progressive climate change. Until now, forests have been considered an ideal erosion control. However, even minor disturbances of the forest floor, for example, from heavy vehicles used for timber harvesting, can cause substantial sediment transport. An important countermeasure is the quick restoration of the uncovered soil surface by vegetation. To date, very little attention has been paid to the development of nonvascular plants, such as bryophytes, in disturbed areas of temperate forests and their impact on soil erosion. This study examined the natural succession of pioneer vegetation in skid trails on four soil substrates in a central European temperate forest and investigated their influence on soil erosion. For this purpose, rainfall simulations were conducted on small-scale runoff plots, and vegetation was continuously surveyed during the same period, primarily to map the development of bryophytes and the occurrence of biological soil crusts (biocrusts). Biocrusts appeared immediately after disturbance, consisting primarily of bryophyte protonemata and cyanobacteria as well as coccoid and filamentous algae that lost their biocrust characteristics as succession progressed. They were present from April to July 2019, with a particular expression in the skid trail that was on shale clay (Psilonotenton Formation) and silty clay loam substrate. In general, skid trails on clayey substrates showed considerably higher bryophyte cover and species richness. Although bryophytes were subsequently overtopped by vascular plants, they managed to coexist until their growth was restricted due to leaf litter fall. Brachythecium rutabulum and Oxyrrhynchium hians were the most important and persistent pioneer bryophyte species, while Dicranella schreberiana and Pohlia lutescens were volatile and quickly disappeared after spreading in the summer. Sediment discharge was 22 times higher on disturbed bare soil compared with undisturbed forest soil and showed the largest sediment removal in the wheel tracks. Counteracting this, soil erosion decreased with the recovery of surface vegetation and was particularly reduced with growing pioneer biocrusts in summer, but it again increased in winter, when vascular vegetation became dominant. This leads to the conclusion that the role of bryophyte-dominated biocrusts in forests has been underestimated so far, and they can contribute more to soil conservation at specific times of succession than vascular plants.
A global terrestrial evapotranspiration product based on the three-temperature model with fewer input parameters and no calibration requirement

Abstract. Accurate global terrestrial evapotranspiration (ET) estimation is essential to better understand Earth's energy and water cycles. Although several global ET products exist, recent studies indicate that ET estimates exhibit high uncertainty. With the increasing trend of extreme climate hazards (e.g., droughts and heat waves), accurate ET estimation under extreme conditions remains challenging. To overcome these challenges, we used 3 h and 0.25∘ Global Land Data Assimilation System (GLDAS) datasets (net radiation, land surface temperature (LST), and air temperature) and a three-temperature (3T) model, without resistance and parameter calibration, in global terrestrial ET product development. The results demonstrated that the 3T model-based ET product agreed well with both global eddy covariance (EC) observations at daily (root mean square error (RMSE) = 1.1 mm d−1, N=294 058) and monthly (RMSE = 24.9 mm month−1, N=9632) scales and basin-scale water balance observations (RMSE = 116.0 mm yr−1, N=34). The 3T model-based global terrestrial ET product was comparable to other common ET products, i.e., MOD16, P-LSH, PML, GLEAM, GLDAS, and Fluxcom, retrieved from various models, but the 3T model performed better under extreme weather conditions in croplands than did the GLDAS, attaining 9.0 %–20 % RMSE reduction. The proposed daily and 0.25∘ ET product covering the period of 2001–2020 could provide periodic and large-scale information to support water-cycle-related studies. The dataset is freely available at the Science Data Bank (https://doi.org/10.57760/sciencedb.o00014.00001, Xiong et al., 2022).
Comparison of straight-ray and curved-ray surface wave tomography approaches in near-surface studies

Abstract. Surface waves are widely used to model shear-wave velocity of the subsurface. Surface wave tomography (SWT) has recently gained popularity for near-surface studies. Some researchers have used straight-ray SWT in which it is assumed that surface waves propagate along the straight line between receiver pairs. Alternatively, curved-ray SWT can be employed by computing the paths between the receiver pairs using a ray-tracing algorithm. The SWT is a well-established method in seismology and has been employed in numerous seismological studies. However, it is important to make a comparison between these two SWT approaches for near-surface applications since the amount of information and the level of complexity in near-surface applications are different from seismological studies. We apply straight-ray and curved-ray SWT to four near-surface examples and compare the results in terms of the quality of the final model and the computational cost. In three examples we optimise the shot positions to obtain an acquisition layout which can produce high coverage of dispersion curves. In the other example, the data have been acquired using a typical seismic exploration 3D acquisition scheme. We show that if the source positions are optimised, the straight-ray can produce S-wave velocity models similar to the curved-ray SWT but with lower computational cost than the curved-ray approach. Otherwise, the improvement of inversion results from curved-ray SWT can be significant.
Monkey Management in Kanpur Zoological

22 There are many wonderful wild animals in nature, such as, amphibians, reptiles, mammals, invertebrates, etc. In India around 15 species of primates have been described of which Hanuman langur (Semnopithecus entellus) are the largest primate and Rhesus macaque (Macaca mulatta) are most common. Among mammals, primates are unique creatures. One of the most important characteristics of primates is the presence of a large brain that allows them to think and reason. In addition, primates have been bestowed with opposable thumbs that help them grasp the smallest objects efficiently. According to Menon (2003) the principal primate characteristics are: 1) Five digits on limbs, 2) Grasping ability with fingers and thumb, 3) Forward facing eyes, 4) Developed cerebellum, 5) Simple dentition and 6) Ability to walk on two limbs
Performance of the Craft Industry "Cukli": Product Innovation, Management Capability, Learning Capability, Technological Capability, Customer Orientation as a Determinant

: Organizations need capabilities and customer orientation to achieve multiplier performance. For this reason, it is necessary to study the analysis of the influence of customer orientation, product innovation, management capability, learning capability, technology capability, on organizational performance. "Cukli" handicrafts in the city of Mataram, Lombok Island are the center of study in this research. :Information obtained in the field, collected through observation and interviews with questionnaires. Respondents were assigned as many as 125. To achieve the research objectives used SEM-PLS. This study shows that customer orientation affects product innovation. Technological capabilities and product innovation affect organizational performance. Therefore, companies need to pay attention to customer orientation, product innovation, and technological capabilities to improve performance. Researchers advise companies to improve innovation capabilities, diversify products, participate in education and training, techological capability, and develop a culture of customer-oriented behavior.
Cloning, Expression, and Substrate Specificity of a Fungal Chymotrypsin EVIDENCE FOR LATERAL GENE TRANSFER FROM AN ACTINOMYCETE BACTERIUM*

Unlike trypsins, chymotrypsins have not until now been found in fungi. Expressed sequence tag analysis of the deuteromycete Metarhizium anisopliae identified two trypsins (family S1) and a novel chymotrypsin (CHY1). CHY1 resembles actinomycete (bacterial) chymotrypsins (family S2) rather than other eukaryote enzymes (family S1) in being synthesized as a precursor species (374 amino acids, pI/MW: 5.07/38,279) containing a large N-terminal fragment (186 amino acids). Chy1 was expressed in Pichia pastoris yielding an enzyme with a chymotrypsin specificity for branched aliphatic and ar-omatic C-terminal amino acids. This is predictable as key catalytic residues determining the specificity of Streptomyces griseus chymotrypsins are conserved with CHY1. Mature (secreted) CHY1 (pI/MW: 8.29/18,499) shows closest overall amino acid identity to S. griseus protease C (55%) and clustered with other secreted bacterial S2 chymotrypsins that diverged widely from animal and endocellular bacterial enzymes in phylogenetic trees of the chymotrypsin superfamily. Conversely, actinomycete chymotrypsins are much more closely related to fungal proteases than to other eubacterial sequences. Complete genomes of yeast, gram eubacteria, archaebacteria, and mitochondria do not contain paralogous genes. Expressed sequence tag data bases from other fungi also lack chymotrypsin homologs. In light of this patchy distribution, we conclude (1% yeast extract, 2% peptone, 0.1 M potassium phosphate, pH 6.0, 1.34% yeast nitrogen base, 0.4 g/liter biotin, 1% glycerol) to saturation (2 days), and expression was induced in BMMY medium (same as BMGY but with glycerol replaced by 1% methanol) at 30 °C. Culture supernatants were harvested at different times postmethanol induction and analyzed for chymotrypsin activity versus Suc-(Ala) 2 -Pro-Phe-NA (9). Purification of Native and Recombinant Proteases— Native subtilisin (PR1A) was purified from culture filtrates of M. anisopliae by iso- electric focusing and affinity chromatography as described previously (9). As judged by SDS-polyacrylamide gel electrophoresis, the recombi- nant chymotrypsin represented the only protein in the culture medium and was present at about 6 mg/liter. However, the recombinant CHY1 was further purified from culture supernatants of transformed P. pas- toris using nickel-chelating ProBond resin contained in the Xpress purification System (Invitrogen). The N-terminal amino acid sequence of CHY1 was obtained following resolution by 15% SDS-polyacrylamide gel electrophoresis and blotting onto a polyvinylidene difluoride mem- brane (Bio-Rad) as described (9).
Β Cutaneous transmissible venereal tumor with internal metastases in two dogs

Two intact male dogs, a 6-ycar-old Siberian husky (case one) and an 18-ycar-old Old Fnglish sheepdog-cross (case two), were admitted to the Companion Animal Clinic, Faculty of Veterinary Medicine, Aristotle University of Thcs-saloniki (AUTh), with a single or multiple cutaneous masses, respectively. Fine needle aspiration (FNA) smears obtained from the masses revealed the typical cytological features of transmissible venereal tumor (TVT) in both instances, while Leishmania infantum infection was diagnosed in the second case. In both dogs, distant metastases within the spleen and liver were diagnosed by ultra sonography-assisted FN A cytology, laparotomy-facilitated hi stop atho logy and computed tomography (case one) or post-mortem cytology and histopathology (case two). Vincristine sulphate (two weekly sessions) followed by doxorubicin chemotherapy (five .1-week sessions) failed to achieve clinical remission in case one, while the dog in case two was euthanized without any therapeutic effort. This study describes the clinical, imaging, cytologic and pathologic findings of two dogs with primary cutaneous TVT metastasized internally, Chemotherapy resistance, rarely recorded in TVT, was documented in one of them, whereas concurrent Leishmania infection in the other dog might have provoked the dissemina­ tion of TVT presumably due to the Le is h mania-associated immunosuppression.
Can Auditor Expertise Contribute to Positive Contagion?

We examine the positive contagion effect of specialist auditors in reducing earnings management across industries. To our knowledge, this study is the first to provide evidence of positive contagion in the auditing literature. We examine whether an auditor with expertise in one industry can transfer their expert knowledge and skills to another industry, and thus affect the client’s level of earnings management. We find that specialists can use their auditing expertise to reduce accrual-based earnings management, even when auditing outside their scope of industry expertise. We find that auditors who are specialists in particular industries are better than non-specialists at constraining accrual-based earnings management, even for clients where neither auditor is a specialist in the client’s industry. With longer auditor tenure, the positive contagion of auditor expertise is moderated. Lower-quality auditors improve as their tenure grows, tending to close the gap in audit quality. costs ( R_PROD ), and abnormal discretionary expenses ( R_DISX ) as dependent variables. We find a positive and significant coefficient of 0.127 ( p ≤ 0.065) on SPECLST_A in the R_EM regression, suggesting that auditor industry expertise is associated with more overall real earnings management. We find a negative and significant coefficient of –0.009 ( p ≤ 0.013) on SPECLST_A in the R_DISX regression. This suggests that higher auditor industry expertise is associated with lower discretionary expenses. Overall, these results suggest that auditor industry expertise is affiliated with more real earnings management due to the restriction high quality auditors place on the use of accrual earnings management. There is a positive and significant coefficient of 0.079 ( p ≤ 0.000) on SPECLST_B in the R_CFO regression, indicating that auditor industry expertise is associated with constrained use of abnormal cash flow as a real activity. However, the interaction term SPECLST_B * TENURE has a negative and significant coefficient of –0.004 ( p ≤ 0.000) in the R_CFO regression. This suggests that as tenure grows, an auditor’s ability to detect CFO activities is moderated. That is, high quality auditors with longer tenure results in higher abnormal cash flows. Our results on the effect of auditor tenure ( TENURE ) on the level of real earnings management did not reach a significant level.
Growth Parameters and Reproductive Biology of Citharus linguatula (Linnaeus, 1758) from the Sea of Marmara (Turkey)

An economically important species of Citharus linguatula was investigated in the Sea of Marmara (Eastern Mediterranean, Turkey). Length-weight relationships, growth parameters, reproductive time, and first sexual maturity length of the species were determined. A total of 236 individuals were analyzed, total length and weight varied from 7.5 to 26.5 cm TL (17.11±3.62 cm) and 2.67 to 180.81 g (44.07±1.84 g), respectively. The length-weight relationship was calculated as W=0.0047*TL 3.17 in total. The growth type was positive allometry for both sexes. Total individuals were ranged in age between 1 and 4. According to sexes, von Bertalanffy growth parameters were calculated as L ∞ =23.44 cm, K=0.74 per year, and t 0 =-0.09 year for females and L ∞ =20.75 cm, K=0.56 per year, and t 0 =-1.14 year for males. The size at first maturity was 17.6 cm TL for males, and 16.7 cm TL for females. When sexual maturity, K, and GSI values were evaluated together, the reproduction period of C. linguatula was determined between September and December. GSI birlikte değerlendirildiğinde, C. linguatula üreme dönemi Eylül ve Aralık ayları arasında belirlenmiştir.
THE CONSUMER ’ S ATTITUDES TOWARDS WEB ADVERTISING ON TOURISM MALAYSIA WEB ADVERTISEMENT: LITERATURE REVIEW AND RESEARCH PROPOSITIONS

Advertising has grown exponentially over the last 10 years. In general, advertising can be defined as the activity of a profession of producing information for promoting the sale of commercial products or services in so many ways, including the World Wide Web. For instance, advertising via the web has received much attention from people all over the world. Web advertising, in particular, has big implications to the global businesses because of wide accessibility strategies throughtout the world. Therefore, this study is carried out to identify the antecedents that influenced consumer ’ s attitudes towards Tourism in Malaysia web advertising that is widely available. Based on a review of the existing literature in a range of fields, this study proposes a conceptual model of the positive relationships between customer ’ s atitudewith informativeness, entertainment, credibility, economic value, interactivity and materialism.The proposed conceptual model is developed based on the Elaboration Likehood (ELM). Tourism Malaysia strongly rides on its slogan ‘ Malaysia Truly Asia ” that signifies the ever-changing and growing needs for the future. Furthermore, Tourism Malaysia web advertising also can affect the consumer ’ s decision-making process and behavior. The researcher expects this research to make several theoretical, managerial and policy contributions. For instance, the tourism promotional board which wants to change the customer ’ s attitude needs totake into consideration the influence factors such as informativeness, entertainment, credibility, economic value, interactivity and materialismfor the web adverstisement.