Miracle-dz/UniFAR-FTUs huggingface dataset:
Accruals Quality, Disclosure Costs, and Management Forecast Activity

Motivated by voluntary disclosure theory, I examine the relation between innate and discretionary accruals quality (AQ) and management’s earnings forecast decisions. I argue that AQ provides an indication of the quality of managers’ earnings-related information, as accruals that are of higher (lower) quality presumably arise from higher (lower) quality information. Further, I argue that the two components of AQ, innate and discretionary, have opposite relations with information acquisition costs, an important theoretical determinant of disclosure. Specifically, higher levels of innate AQ suggest managers bear low information acquisition costs, leading to a positive association with forecast activity. Conversely, higher discretionary AQ indicates greater information acquisition costs, yielding a negative theoretical association with voluntary disclosure. I find evidence consistent with these predictions. Further, improvements in innate AQ correspond to a higher (lower) likelihood of starting (stopping) a policy of forecasting and increases in forecast frequency, though I find no relation between changes in discretionary AQ and changes in forecasting policy. Finally, as predicted, innate AQ interacts with several previously identified determinants of forecasting, including institutional holdings, abnormal audit fees, product market competition, and litigation risk. Overall, my results are consistent with theory suggesting both information quality and information acquisition costs play important roles in managers’ forecasting decisions.
10-Years Land Use Changes Decrease Landscape Integrity in a Brazilian Hydrographic Basin

Changes in land use associated with the suppression of native vegetation can greatly alter the landscape configuration, affecting biodiversity and environmental services availability. This study analyzes how changes in land use affect landscape patterns of vegetation remnant over a 10 year period. We quantified spatial landscape patterns throughout a hydrographic basin for the years 2002, 2008, 2010 and 2012, using nine landscape metrics. An indicator of integrity was used to details the transformation processes occurring in the basin that could be used to monitor the impact of landscape changes and its spatial patterning. Results showed that over this decade, extension of farming activities reduced the cover of native vegetation by 4.4%, with grassy-woody savanna, wooded savanna and forested savanna impacted especially strongly. Suppression of vegetation across this period reduced the size of fragments and their connectivity. The landscape fragmentation indicator indicated that the fragmentation pattern varied spatially, with the upland areas along river headwaters, being most fragmented. Areas of floodplains vegetation, belonged to the Pantanal Wetland, although in better integrity states, are the most threatened by current pressures of land use change. An intense recovery program for headwaters and aquifer recharge areas, as well as riparian forests, is recommended to avoid the future depletion of water production. Besides, we also recommend the maintenance and recovering of the connectivity of the current remaining patches of natural vegetation corridors and elaboration of specific laws that incoporate the consolidated scientific knowladge about wetland ecosystem functioning, like the Pantanal.
The Role of Foreign Shareholders in Disciplining Financial Reporting

We investigate the role of foreign shareholders in improving the quality of accounting information provided by firms domiciled in countries with low de facto institutional quality. Using a sample of firms from four South-European countries (Greece, Italy, Portugal and Spain) for which we observe detailed ownership evolutions over the period 2002–2007, we find that increases in foreign ownership lead to increases in financial reporting quality but only if the foreign shareholders are domiciled in countries with strong investor protection mechanisms. Further, we find that the improvement in financial reporting quality is more pronounced in the case of foreign institutional investors. Finally, our results hold before and after the introduction of the International Financial Reporting Standards (IFRS) in 2005. This article is protected by copyright. All rights reserved
Steady two-dimensional free-surface flow over semi-infinite and finite-length corrugations in an open channel

Free-surface flow past a semi-infinite or a finite length corrugation in an otherwise flat and horizontal open channel is considered. Numerical solutions for the steady flow problem are computed using both a weakly nonlinear and fully nonlinear model. The new solutions are classified in terms of a depth-based Froude number and the four classical flow types (supercritical, subcritical, generalised hydraulic rise and hydraulic rise) for flow over a small bump. While there is no hydraulic fall solution for semi-infinite topography, we provide strong numerical evidence that such a solution does exist in the case of a finite length corrugation. Numerical solutions are also found for the other flow types for either semi-infinite or finite length corrugation. For subcritical flow over a semi-infinite corrugation, the free-surface profile is found to be quasiperiodic in nature. A discussion of the new results is made with reference to the classical problem of flow over a bump.
Karhunen-Loève Estimation of the Power Spectrum Parameters from the Angular Distribution of Galaxies in Early Sloan Digital Sky Survey Data

We present measurements of parameters of the three-dimensional power spectrum of galaxy clustering from 222 square degrees of early imaging data in the Sloan Digital Sky Survey (SDSS). The projected galaxy distribution on the sky is expanded over a set of Karhunen-Loève (KL) eigenfunctions, which optimize the signal-to-noise ratio in our analysis. A maximum likelihood analysis is used to estimate parameters that set the shape and amplitude of the three-dimensional power spectrum of galaxies in the SDSS magnitude-limited sample with r* < 21. Our best estimates are Γ = 0.188 ± 0.04 and σ8L = 0.915 ± 0.06 (statistical errors only), for a flat universe with a cosmological constant. We demonstrate that our measurements contain signal from scales at or beyond the peak of the three-dimensional power spectrum. We discuss how the results scale with systematic uncertainties, like the radial selection function. We find that the central values satisfy the analytically estimated scaling relation. We have also explored the effects of evolutionary corrections, various truncations of the KL basis, seeing, sample size, and limiting magnitude. We find that the impact of most of these uncertainties stay within the 2 σ uncertainties of our fiducial result.
Analog Hawking radiation from an acoustic black hole in a flowing polariton superfluid

We theoretically study Hawking radiation processes from an analog acoustic black hole in a flowing superfluid of exciton-polaritons in a one-dimensional semiconductor microcavity. Polaritons are coherently injected into the microcavity by a laser pump with a suitably tailored spot profile. An event horizon with a large analog surface gravity is created by inserting a defect in the polariton flow along the cavity plane. Experimentally observable signatures of the analog Hawking radiation are identified in the scattering of phonon wavepackets off the horizon, as well as in the spatial correlation pattern of quantum fluctuations of the polariton density. The potential of these table-top optical systems as analog models of gravitational physics is quantitatively confirmed by numerical calculations using realistic parameters for state-of-the-art devices.
Comparison of Fracture Methodologies for Flaw Stability Analysis of Storage Tanks

Fracture mechanics methodologies for flaw stability analysis of a storage tank were compared in terms of the maximum stable through-wall flaw sizes or ''instability lengths. '' The comparison was made at a full range of stress loading at a specific set of mechanical properties of A285 carbon steel and with the actual tank configuration. The two general methodologies, the J-integral-tearing modulus (J-T) and the failure assessment diagram (FAD), and their specific estimation schemes were evaluated. A finite element analysis of a flawed tank was also performed for validating the J estimation scheme with curvature correction and for constructing the finite element-based FAD. The calculated instability crack lengths show that the J-T methodology that uses an estimated scheme, and the material-specific FAD, most closely approximate the result calculated with finite element analysis for the stress range that bounds those expected at the highest fill levels in the storage tanks. The results from the other FAD methods show instability lengths less than the J-T results over this range.
Optimized conditions to produce water-in-oil-in-water nanoemulsion and spray-dried nanocapsule of red ginseng extract

Nanoemulsion system, one of the fast-growing techniques in food and pharmaceutical industries, is utilized to encapsulate, protect and deliver the functional ingredients for health benefits (McClements & Rao, 2011). This technology has been recognized as a prospective delivery system for bio-functional products. Having remarkably lower droplet sizes (<200 nm), nanoemulsions have more benefits than conventional emulsions, such as improved stability against aggregation of particle and gravitational separation, enhanced optical property and 46 superior bioavailability of nutraceutical components (Tadros et al., 2004; Acosta, 2009). Nanoemulsion generally consists of a heterogeneous system with lipid and aqueous phase which is stabilized by using emulsifiers (Sharma et al., 2010).
Global structure of mirror modes in the magnetosheath

A global stability analysis of mirror modes in the magnetosheath is presented. The analysis is based upon the kinetic-MHD formulation which includes relevant kinetic effects such as Landau resonance and gradient drift effects related to inhomogeneities in the background density, temperature, pressure and its anisotropy, magnetic field, and plasma flow velocity. Pressure anisotropy provides the free energy for the global mirror mode. The local theory of mirror modes predicts purely growing modes in the frame of the moving plasma confined to the unstable magnetosheath region; however, the nonlocal theory that includes the effects of gradients and plasma flow predicts modes with real frequency which propagate with the flow from the magnetosheath toward the magnetopause boundary. The real frequency is of the order of a combination of the diamagnetic drift frequency and the Doppler shift frequency associated with plasma flow. The real frequency is not simply a Doppler-shifted frequency obtained from local calculation. Rather, it is determined from a boundary value constraint on an eigenvalue problem and can differ significantly from the local Doppler-shifted frequency. Without plasma flow, the diamagnetic drift frequency provides a wave phase velocity in the direction of the magnetopause so that wave energy accumulates against the magnetopause boundary, and the amplitude is skewed in that direction. Such a wave structure might be observed under conditions of small magnetosheath flow. For larger plasma flow (Alfven Mach number > 0.1), the flow also causes a real phase velocity in the direction of the flow, but the phase velocity increases from a small value near the bow shock to nearly the flow velocity as the wave propagates toward the magnetopause. As a result, wave amplitude is large where the phase velocity is small and small where the phase velocity is large resulting in a skew in wave amplitude toward the bow shock.
Rationalizing Dynamic Choices

Consider an analyst who observes an agent taking a sequence of actions. The analyst ponders whether the sequence of actions observed could have been taken by a rational, Bayesian agent. Although the analyst observes the chosen actions, he does not have direct access to the agent’s information and must therefore consider a multitude of possibilities. Could some gradual release of information have led the agent to optimally take that sequence of actions? We show that a sequence of actions cannot be rationalized by any information structure if and only if it can be proved to be dominated via a deviation argument. This argument prescribes a way of deviating that would leave the agent better off in any possible scenario, regardless of the information she might have. As an application of this characterization, we show that an increase in the agent’s risk-aversion leads to less predictive power—more sequences of actions can be rationalized. We also show results that simplify the analyst’s search for a deviation argument and demonstrate how these arguments can be used to partially identify utility parameters without making assumptions on the agent’s information.
Modeling the Affect Dynamics of a Single Individual : The OU Model With Measurement Error

In this article a continuous-time stochastic model (the Ornstein–Uhlenbeck process) is presented to model the perpetually altering states of the core affect, which is a 2-dimensional concept underlying all our affective experiences. The process model that we propose can account for the temporal changes in core affect on the latent level. The key parameters of the model are the average position (also called home base), the variances and covariances of the process, and the regulatory mechanisms that keep the process in the vicinity of the average position. To account for individual differences, the model is extended hierarchically. A particularly novel contribution is that in principle all parameters of the stochastic process (not only the mean but also its variance and the regulatory parameters) are allowed to differ between individuals. In this way, the aim is to understand the affective dynamics of single individuals and at the same time investigate how these individuals differ from one another. The final model is a continuous-time state-space model for repeated measurement data taken at possibly irregular time points. Both time-invariant and time-varying covariates can be included to investigate sources of individual differences. As an illustration, the model is applied to a diary study measuring core affect repeatedly for several individuals (thereby generating intensive longitudinal data).
The square lattice Ising model on the rectangle I: finite systems

The partition function of the square lattice Ising model on the rectangle with open boundary conditions in both directions is calculated exactly for arbitrary system size L×M and temperature. We start with the dimer method of Kasteleyn, McCoy and Wu, construct a highly symmetric block transfer matrix and derive a factorization of the involved determinant, effectively decomposing the free energy of the system into two parts, F(L,M)=Fstrip(L,M)+Fstripres(L,M), where the residual part Fstripres(L,M) contains the nontrivial finite-L contributions for fixed M. It is given by the determinant of a M/2×M/2 matrix and can be mapped onto an effective spin model with M Ising spins and long-range interactions. While Fstripres(L,M) becomes exponentially small for large L/M or off-critical temperatures, it leads to important finite-size effects such as the critical Casimir force near criticality. The relations to the Casimir potential and the Casimir force are discussed.
Interactive comment on “ Modeling anaerobic soil organic carbon decomposition in Arctic polygon tundra : insights into soil geochemical influences on carbon mineralization ” by

Rapid warming of Arctic ecosystems exposes soil organic matter (SOM) to accelerated microbial decomposition, potentially leading to increased emissions of carbon dioxide (CO2) and methane (CH4) that have a positive feedback on global 20 warming. Current estimates of the magnitude and form of carbon emissions from Earth system models include significant uncertainties, partially due to the oversimplified representation of geochemical constraints on microbial decomposition. Here we coupled modeling principles developed in different disciplines, including a thermodynamically based microbial growth model for methanogenesis and iron reduction, a pool-based model to represent upstream carbon transformations, and a humic ion-binding model for dynamic pH simulation to build a more versatile carbon decomposition model framework that can be applied to soils 25 under varying redox conditions. This new model framework was parameterized and validated using synthesized anaerobic incubation data from permafrost affected soils along a gradient of fine-scale thermal and hydrological variabilities across Arctic polygonal tundra. The model accurately simulated anaerobic CO2 production and its temperature sensitivity using data on labile carbon pools and fermentation rates as model constraints. CH4 production is strongly influenced by water content, pH, methanogen biomass, and presence of competing electron acceptors, resulting in high variability in its temperature sensitivity. This work 30 provides new insights into the interactions of SOM pools, temperature increase, soil geochemical feedbacks, and resulting CO2 and CH4 production. The proposed anaerobic carbon decomposition framework builds a mechanistic link between soil geochemistry and carbon mineralization, making it applicable over a wide range of soils under different environmental settings.
Thought Curvature : An underivative hypothesis on the ' Supersymmetric Artificial Neural Network '

The “Supersymmetric Artificial Neural Network” in deep learning (denoted φ(x, θ, θ)w), espouses the importance of considering biological constraints in the aim of further generalizing backward propagation. Looking at the progression of ‘solution geometries’; going from SO(n) representation (such as Perceptron like models) to SU(n) representation (such as UnitaryRNNs) has guaranteed richer and richer representations in weight space of the artificial neural network, and hence better and better hypotheses were generatable. The Supersymmetric Artificial Neural Network explores a natural step forward, namely SU(m|n) representation. These supersymmetric biological brain representations (Perez et al.) can be represented by supercharge compatible special unitary notation SU(m|n), or φ(x, θ, θ)w parameterized by θ, θ, which are supersymmetric directions, unlike θ seen in the typical non-supersymmetric deep learning model. Notably, Supersymmetric values can encode or represent more information than the typical deep learning model, in terms of “partner potential” signals for example.
Scaling theory of the integer quantum Hall effect

A brief review is given of the present understanding of the transitions between integer quantized plateaus of the Hall conductivity in two-dimensional disordered systems in a strong magnetic field. The similarity to continuous thermodynamic phase transitions is emphasized. Results of numerical simulations for non-interacting electrons are presented and compared to experiment. The role of the Coulomb interactions at the integer quantum Hall transitions is studied.
RION-ANTIRION BRIDGE: DESIGN AND FULL-SCALE TESTING OF THE SEISMIC PROTECTION DEVICES

SUMMARY The Rion-Antirion Bridge, that crosses the homonymous strait in Greece, is located in a very activeseismic region. The deck of this multi-span cable-stayed bridge is continuous and fully suspended fromfour pylons (total length of 2252 meters). Its approach viaducts comprise 228m of concrete deck on theAntirion side and 986m of steel composite deck on the Rion side. Said structures are designed towithstand seismic events generating ground accelerations of up to 0.48g through the use of fluid viscousdampers and other seismic devices.The Main Bridge seismic protection system comprises fuse restraints and viscous dampers of dimensionsheretofore never built. The same act in parallel, connecting the deck to the pylons. The restrainers aredesigned as a rigid link intended to withstand high wind loads up to a pre-determined force. Under theaction of the design earthquake, fuse restrainers will fail and leave the dampers free to dissipate theearthquake-induced energy acting upon the structure. The Approach Viaducts are seismically isolatedutilizing elastomeric isolators and viscous dampers.This paper aims to describe the aforesaid seismic protection systems as well as the results of theextensive full-scale testing they underwent to verify design assumptions. The Damper Prototype testswere performed at the of the University of San Diego California Laboratory (USA), while the FuseRestraints test and all production tests were carried out at the FIP Industriale Testing Laboratory in Italy.
Modeling granular material blending in a rotating drum using a finite element method and advection-diffusion equation multi-scale model

A multi-scale model is presented for predicting the magnitude and rate of powder blending in a rotating drum blender. The model combines particle diffusion coefficient correlations from the literature with advective flow field information from blender finite element method simulations. The multi-scale model predictions for overall mixing and local concentration variance closely match results from discrete element method (DEM) simulations for a rotating drum, but take only hours to compute as opposed to taking days of computation time for the DEM simulations. Parametric studies were performed using the multi-scale model to investigate the influence of various parameters on mixing behavior. The multi-scale model is also expected to scale more efficiently to industrial-scale blenders than DEM simulations.
PROFESSIONAL DEVELOPMENT NEEDS OF STAKEHOLDERS IN EDUCATION : A COMPARATIVE STUDY OF BASIC SCHOOLS IN THE CENTRAL REGION OF GHANA Dandy

The main purpose of the study was to find out the professional development needs of teachers, head teachers and Circuit Supervisors (CS) in the Basic Schools in the Central Region of Ghana. The study employed the descriptive survey design. The simple random sampling technique was used to sample 209 teachers whilst the purposive sampling technique was also used to sample 29 head teachers and 11 CS for the study. A self-designed questionnaire with reliability co-efficient of 0.87 was used to collect data from the respondents. Data collected from the respondents was analysed into frequency counts and percentages. The study established that the teachers, head teachers, and CS across both geographical locations of the study participate in staff development programmes. Nevertheless, the respondents in urban schools experience more participation than their colleagues in rural-urban schools. It was further revealed that the professional development needs of teachers, head teachers and Circuit Supervisors (CS) varies across the two sites of the study. The study, therefore, recommended that the types of professional development PEOPLE: International Journal of Social Sciences ISSN 2454-5899 Available Online at: http://grdspublishing.org/ 1206 programmes should be tailored to meet the needs of stakeholders in education (i.e. teachers, head teachers, and circuit supervisors).