Miracle-dz/UniFAR-FTUs huggingface dataset:
El gobierno corporativo y las practicas de earnings management: evidencia empírica en España

We test whether corporate governance mechanisms promoted by best practice codes are effective in constraining earnings manipulation in Spain, as previously documented in the US and the UK. We show that to a certain extent an Anglo-Saxon model of corporate governance may turn out to be a failure when used in a different institutional setting. In this sense, we show that independent experts are inefficient in reducing accounting manipulation in our sample, except when they are designated by institutional directors. Our results are consistent with alternative specifications of discretionary accruals models to estimate the earnings manipulation magnitude. El objetivo de este trabajo es analizar la relacion entre las practicas de gobierno corporativo de las empresas espanolas y su propension a llevar a cabo practicas manipuladoras del resultado. Para ello, se utiliza la informacion de 155 respuestas al cuestionario que la CNMV remitio a las empresas cotizadas para que voluntariamente ofreciesen informacion sobre sus practicas de gobierno, siguiendo las recomendaciones del Codigo Olivencia. De forma consistente con la evidencia presentada en el contexto anglosajon, los resultados sugieren que los consejeros dominicales, representantes de los inversores institucionales, constituyen un freno a las practicas manipuladoras. Sin embargo, observamos que la presencia de consejeros independientes esta positiva y significativamente relacionada con el nivel de manipulacion, excepto cuando estos consejeros son elegidos por miembros dominicales. Los resultados son consistentes al utilizar el valor absoluto de los ajustes por devengo discrecionales producidos por varios modelos alternativos como medida del nivel de manipulacion.
Impact of Avian Influenza Outbreaks on Stakeholders in the Poultry Industry in Jos, Plateau State, Nigeria

Avian influenza devastated the poultry industry and economy of Plateau State during the 2006 epidemic. A survey was conducted among some targeted stakeholders in the poultry industry in Jos north and Jos south local government areas of Plateau state using structured questionnaire to assess the impact of 2006 highly pathogenic avian influenza outbreak on their businesses. A total of 84 questionnaires were administered among the stake holders in the poultry industry out of which 76 (90.5%) were returned and analyzed. The 76 stakeholders that returned their questionnaires included 8 (10.5%) veterinary drug sellers, 6 (7.9%) toll millers, 10 (13.2%) commercial feeds distributors, 8 (10.5%) feed raw material and 12(15.8%) poultry equipment sellers, 15 (19.7%) fowl and 17 (22.4%) egg sellers. There was a sharp decline to complete loss of income by egg and bird traders and more than 50% decline in the sale of poultry drugs and vaccines, toll milled and commercial feeds, poultry raw materials and equipment. The epidemic had a significant negative impact (loss) on toll millers (70%) and commercial feed distributors (74%), fowl (60%) and egg sellers (35%); poultry drug (50%), feed raw material (50%) and poultry equipment sellers (55%) and was more severe on commercial feed distributors. Poultry input providers should also be compensated as was done poultry farmers to minimize the effect of their losses.
Enhancing the Diversity Adjusting Strategy with Personality Information in Music Recommender Systems

Current research on personality and diversity based Recommender Systems (RecSys) are mostly separated. In most diversity-based Recommender Systems, researchers usually endeavored to achieve an optimal balance between accuracy and diversity while they commonly set a same diversity level for all users. Different diversity needs for users with different personalities are rarely studied. Another branch of research on personality-based Recommender Systems mostly emphasize utilizing personality information to enhancing the rating prediction accuracy so as to solve the ’Cold-Start Problem’. While few of them have in depth investigated whether and how it influences users’ other preference needs (such as diversity needs). This thesis presents the work how we combine these two branches of research together. Anchored in the music domain, we investigate how personality information can be incorporated into the Music Recommender Systems to help adjust the diversity degrees for people with different personalities. We first conducted a pilot study to investigate the correlation between users’ personality factors and their diversity needs on the music recommendations. Results showed that there exits significant correlations between them, especially when we consider the personality factor ’Emotional Stability’. Based on such findings, we then proposed a personality-based diversification algorithm to help enhance the diversity adjusting strategy according to people’s personality information in music recommendations. Our offline and online evaluation results demonstrated that our proposed method is an effective solution to generate personalized recommendation lists with relatively higher diversity.
Spatial and temporal trends in carbon storage of peatlands of continental western Canada through the Holocene

Peatlands of continental western Canada (Alberta, Saskatchewan, and Manitoba) cover 365 157 km2 and store 48.0 Pg of carbon representing 2.1% of the world's terrestrial carbon within 0.25% of the global landbase. Only a small amount, 0.10 Pg (0.2%) of this carbon, is currently stored in the above-ground biomass. Carbon storage in peatlands has changed significantly since deglaciation. Peatlands began to accumulate carbon around 9000 years ago in this region, after an initial deglacial lag. Carbon accumulation was climatically limited throughout much of continental western Canada by early Holocene maximum insolation. After 6000 BP, carbon accumulation increased significantly, with about half of current stores being reached by 4000 BP. Around 3000 BP carbon accumulation in continental western Canada began to slow as permafrost developed throughout the subarctic and boreal region and the current southern limit of peatlands was reached. Peatlands in continental western Canada continue to increase their total .
Preserving, augmenting, and creating cold‐water thermal refugia in rivers: concepts derived from research on the Miramichi River, New Brunswick (Canada)

Summer water temperatures are rising in many river systems in North America, and this warming trend is projected to intensify in the coming decades. Cold‐water fish may alleviate thermal stress in summer by aggregating in discrete cold‐water plumes that provide thermal refuge from high ambient river temperatures. Reliance on cold‐water thermal refugia is expected to increase in a warming climate, and many river reaches already lack suitable thermal refugia as a result of an absence of thermal diversity. A comprehensive fish management strategy could proactively address this imminent threat to cold‐water fish populations across North America by preserving existing thermal refugia, augmenting thermal anomalies to improve performance as refugia, and creating new thermal refugia in uniformly warm river reaches. We provide practical recommendations on how these measures can be accomplished based on insight derived from recent research focused on the Miramichi River, New Brunswick. Opportunities include limiting land use change, construction aggregate extraction (e.g. sand and gravel pits), and groundwater pumping/consumption. Existing thermal anomalies can be enhanced by controlling advective thermal mixing between cold‐water tributaries and the river mainstem flow, installing riparian shading, and adding temporary structures for protection from avian predators. New refugia can be created by temporarily pumping groundwater to discrete points within the river during periods of thermal stress. These concepts are discussed in the context of a comprehensive thermal refugia management strategy. Copyright © 2014 John Wiley & Sons, Ltd.
THROUGHPUT STABILITY AND FLOWS IN LARGE-SCALE RANDOM NETWORKS

The rate of growth of the maximum stable throughput in large-scale random networks as a function of network size is studied in this thesis. The problem is formulated as one of determining the value of the maximum multicommodity flow on the corresponding random unit-disk graph and shown to be equivalent. In this way, using simple flow techniques and probability tools, a tight bound is derived on the rate of growth of the maximum stable throughput with a fairness constraint. As an application of these techniques, similar bounds are computed for different cases of highly dense wireless networks when directional antennas are being used and the results are compared to the omnidirectional case.
A comparison of chronic periodontitis: Between HIV-seropositive subjects and the general population of the Ga-Rankuwa area, South Africa

The effect of HIV infection on the prevalence and the rate of progression of chronic periodontitis is not clear. The aim of this study was to compare parameters associated with the severity of chronic periodontitis in terms of periodontal probing depths, gingival recession, plaque indexes, and bleeding indexes of HIV-seropositive subjects and healthy age-matched control subjects, and of HIV-seropositive subjects on highly active antiretroviral therapy and those not receiving such treatment. Two cohorts of subjects with chronic periodontitis were recruited for this study over a period of six months. There were 30 HIV-seropositive subjects, and 30 control subjects. Periodontal probing depths, gingival marginal recession, plaque indexes, and bleeding indexes were compared by HIV serostatus, the use of highly active antiretroviral therapy, and CD4+ T-cell counts. All participants were black persons between the age of 18 and 45 and were of a similar socioeconomic status and age. The results of this study indicate that chronic periodontitis in HIV-seropositive subjects is similar in terms of mean periodontal probing depth, gingival marginal recession, plaque index, and bleeding index to that in healthy age-matched control subjects, and a low CD4+ T-cell count does not appear to be a risk factor for increased severity of chronic periodontitis.
Advection of North Atlantic Deep Water from the Labrador Sea to the southern hemisphere

Recently formed Labrador Seawater (LSW) and overflow water from Denmark Strait (DSOW) are main components of the Atlantic Meridional Overturning Circulation. Both exhibit a distinct chlorofluorocarbon (CFC) maximum. Here we use 25 years of CFC observations in the Atlantic to study the main features of the circulation of LSW and DSOW. From the CFC data, the age and fraction of young deep water are inferred. Due to the superior spatial data resolution compared to former attempts, regional differences in the spreading velocity and pathways of young deep water become evident, dependent on the regional circulation. The observed distributions of young LSW and DSOW showed that the DWBC is the fastest pathway to reach the southern hemisphere. The downstream decrease of the fractions of young LSW in the DWBC is slower compared to model studies. From 47°N to 42°N, DWBC transports of young LSW and DSOW decrease by 44% and 49%, respectively. At 26°N, the DWBC transport of young water is still 39% of the LSW formation rate and 44% of the DSOW overflow transport. Interior pathways also exist, especially in the subpolar North Atlantic and in the transition zone between the subpolar and subtropical gyre. Compared to DSOW, the distributions indicate a higher tendency for LSW to follow additional interior pathways. North of 45°N the major part of LSW is younger than 20 years. The general weakening of new LSW formation since the 1990s worked toward a homogenization between the LSW in the western and the eastern subpolar North Atlantic.
Preliminary Gravity Study of Glacier National Park, Montana

Gravity data collected in 1980-1982 indicate that Glacier National Park, Montana, lies in a structurally low area bounded on the south by a transverse basement structure. High gravity values south of the park are associated with thrusts plates of Paleozoic rocks in the Sawtooth Range and beneath the Lewis thrust fault. Local high anomalies in Glacier National Park probably define culminations or subsurface thrust plates of Paleozoic rocks beneath the Lewis plate. Local gravity highs and interpreted thrust culminations are spatially correlated with folds and imbrications in the Lewis plate. A northeast-trending gravity gradient in excess of 30 mgals indicates a transverse basement structure south of the park. The gradient is greatly enhanced by Mesozoic rocks preserved along the trend, and the offset on the crystalline basement may be only about 1,000 ft. The trace of the Lewis thrust fault is deflected along this trend; at the south end of the gradient, the fault cuts abruptly upsection and occupies a position about 1,000 ft topographically higher than in the park. Another transverse structure is indicated in the central part of the park and extends northeastward to the International Border. The Flathead fault is strongly expressed in the gravity data north of Lake McDonald where the valley of the North Fork Flathead River is interpreted to contain up to 70,000 ft of Tertiary sedimentary rocks that have a large density contrast with the Precambrian Belt Supergroup rocks of the Lewis plate. South of Lake McDonald, the Flathead fault is expressed only by a linear gravity contour that suggests that the fault merges with the Lewis thrust and does not offset Paleozoic or crystalline basement rocks below the thrust.
New site record of Ichthyophis kodaguensis Wilkinson et al., 2007 (Amphibia: Ichthyophiidae) in the Western Ghats, India

In Western Ghats, caecilian diversity is known by 23 species with the latest inclusion of Ichthyophis kodaguensis Wilkinson et al., from Coorg in 2007. Subsequently another new site was recorded 30km north of type locality. In the present paper the species was recorded from one more new locality further 125km north of type locality and two more specimens are added to the National Depository of Zoological Survey of India, WGRC, Calicut.
A Role for Inuit: How northern communities can inform and influence the dynamics of offshore oil and gas development in Nunavut [graduate project].

Climate change and declining ice cover, as well as socio-political and economic incentives, are increasingly attracting corporate attention towards the Canadian North. Oil and gas companies have renewed their interests in extracting these offshore hydrocarbon resources, and are now seeking and receiving exploration licenses to begin their search for oil throughout Nunavut’s offshore. In the Baffin Bay and Davis Strait, seismic surveying for oil and gas is scheduled to begin in the summer of 2016, leaving the government with a limited time frame to create and establish legislation that will define the role Nunavummiut in these developments. The Nunavut government is the only Canadian legislation that has publicly promised to incorporate local Inuit perspectives and knowledge into all aspects of its operations, including oil and gas. Valuable information about the territory’s socio-economic and natural environment is embedded within Inuit knowledge, and can serve to inform policy development for the industry. Within the current context, can Inuit knowledge be effectively incorporated in the development of an offshore oil and gas policy? This research will look at the potential means to bring community members and knowledge holders to the decision0making table, and the effectiveness of these processes within offshore oil and gas development in Nunavut.
Seismic Energy from Explosions

Summary For underwater explosions it is shown that the amplitude of the first arrival of the ground wave should be proportional to W2/3 where W is the charge weight. Also that its frequency content should be independent of W. Of the total chemical energy of the explosive it is estimated that about 3 per cent is available in the frequency range 0–100 c/s. For underground explosions it is postulated that the radiated pressure pulse begins to obey infinitesimal strain theory once its impulse per unit area has decreased below a limiting value. This value is constant for a given rock type. From this it follows that the seismic amplitude should usually be directly proportional to W. But for high frequencies or very large charges it should become proportional to W2/3. These predictions are compared with observational data, both original and those previously published. They agree well for underground explosions. For underwater explosions the data are themselves inconsistent and more are needed.
Plant resources of south-East Asia : vegetables

Plant Resources of South-East Asia (PROSEA) is an international program aiming to disseminate summarized knowledge about useful plants for those in education, research and industry. This interactive CD-ROM on vegetables warrants easy access to a multitude of information. Over 1000 species in South-East Asia are known to yield vegetable products, but only 50 have been developed into highly commercialized crops. This CD-ROM includes extensive information on about 100 important vegetables, and brief descriptions of 125 species of minor importance. These species are all fully illustrated with photographs. Another 800 species yielding vegetables only as a by-product, are also listed. An extensive database of South-East Asian references is also included.
Research report Motion velocity thresholds in deaf signers: changes in lateralization but not in overall sensitivity

In a series of three experiments, we tested whether deaf native signers process motion velocity information differently from hearing nonsigners. In Experiment 1, participants watched radially moving dots and were asked to detect the quadrant in which the velocity of the dots had changed. Similar 79% thresholds were observed in the two populations. In Experiments 2 and 3, peripheral and central thresholds were assessed separately as previous studies suggest early deafness leads mainly to changes in the processing of visual peripheral information. Neither condition produced an overall population difference. These negative results were not due to a lack of sensitivity in our experiments. Indeed, as has been previously reported, deaf native signers exhibited better thresholds in the right than in the left visual field, whereas the opposite pattern was observed in the hearing. This effect appears triggered by experience with American Sign Language (ASL) rather than deafness per se. Overall, this study confirms that early deafness does not enhance motion processing, and suggests that most of the changes previously described in the literature are instead attributable to changes in attention, and possibly special alterations of attention-tomotion processes. D 2004 Elsevier B.V. All rights reserved. Theme: Sensory systems Topic: Visual psychophysics and behavior
Thermal comfort in outdoor places a multicultural perception

The outdoor places are receiving more importance being contributing in the social cohesion and sustainability within societies. Providing comfortable sustainable urban places is an important factor affecting their success especially in multicultural areas where climatic conditions are perceived differently according to the diversity of users. Different design elements such as design form proved to be able to improve the outdoor thermal comfort. However, the integration of the climate dimension in the design process of outdoor places is lacking due to insufficient interdisciplinary work between urban climatology, and urban design. The main aim of the research is to examine the influence of cultural and climatic background on users' thermal sensation and comfort within the same context. The methodology of the research is provided through quantitative analysis of a case study in Melbourne, Australia as one of the global cities characterized by the diversity and plurality of its population. The case study approach is adopted in order to examine the users' thermal comfort within its contextual variables. Multiple sources of evidence such as climate measurements, questionnaires and observations are used to ensure the validity of results. The findings are to contribute to the quality and equality of design for outdoor urban places.
Inflation and Real Activity with Firm-Level Productivity Shocks

In the last ten years there has been an explosion of empirical work examining price setting behavior at the micro level. The work has in turn challenged existing macro models that attempt to explain monetary nonneutrality, because these models are generally at odds with much of the micro price data. In response, economists have developed a second generation of sticky-price models that are state dependent and that include both fixed costs of price adjustment and idiosyncratic shocks. Nonetheless, some ambiguity remains about the extent of monetary nonneutrality that can be attributed to costly price adjustment. Our paper takes a step toward eliminating that ambiguity.
ORDOVICIAN CONODONTS FROM THE SATUN AREA, SOUTHERN PENINSULAR THAILAND

Abstract Well-preserved Ordovician conodonts are described from a micritic limestone sequence exposed in the Satun area of southern peninsular Thailand. The faunas represented by these conodonts have North Atlantic Realm affinities and are identical to those reported from North Atlantic Middle to Upper Ordovician successions. Representative conodonts of some of these faunas have also been reported from South China. In ascending order, three conodont zones are discriminated in the Satun sequence: the Pygodus anserinus range Zone, the Baltoniodus sp. cf. B. variabilis range Zone, and the Hamarodus europaeus range Zone. Strata between the B. sp. cf. B. variabilis and H. europaeus zones are not zoned. The conodont-bearing limestone is thought to have been deposited on the continental margin of northeastern Gondwana. Sixteen species belonging to 12 conodont genera, and two unidentified coniform elements, are systematically investigated.
GAS - MINERAL EQUILIBRIUM IN THE BERLÍN GEOTHERMAL FIELD, EL SALVADOR

The aquifer fluid composition at the depth of the volcanic geothermal system of Berlin, El Salvador, was reconstructed based on samples of steam and liquid from discharge fluids of 14 two-phase producer wells sampled during the period from July to October 2013 using the chemical speciation program WATCH 2.4. Berlin geothermal field is a liquid-dominated field with discharge enthalpies close to that of the reservoir liquid, except for well TR18B which has higher enthalpy because of phase segregation between the liquid and fluid phase in the depressuration zone around the well. The objectives of this study were to interpret deep fluid gas composition with the purpose of understanding gas behaviour in the geothermal system. The state of equilibrium between CO2, H2S and H2 in the aquifer water and selected mineral assemblages that could potentially fix the concentrations of these reactive gases, in the temperature range from 200 to 300 °C, were studied. Field scale distribution of these gases, along with N2, indicates that the H2S and H2 are temperature controlled; CO2 follows a similar pattern in field scale distribution as N2 which is a conservative gas in geothermal systems. Aquifer liquid H2S concentration at the Berlin geothermal field is controlled by a close approach to equilibrium with the mineral assemblages. Hydrogen concentration for most of the wells lies close to equilibrium with the epidote-wollastonite-grossular-magnetitequartz hydrothermal mineral assemblage. The aquifer concentration of CO2 species was observed to fall below equilibrium with respect to the mineral buffers, suggesting that the concentration of the gas is source controlled.