Miracle-dz/UniFAR-FTUs huggingface dataset:
Distribution of epigeic and hypogeic ants (Hymenoptera: Formicidae) in ombrophilous forests in the Brazilian Amazon

In the Amazon basin, ants are often associated with environmental or edaphic factors. However, these associations may vary between the epigeic and hypogeic strata. Here, we investigated differences in richness and composition of epigeic and hypogeic ant assemblages along an environmental gradient in the Brazilian Amazon. The four studied sites cover different topographic and soil characteristics. We sampled 25 plots of 250 m2 using 10 samples of epigeic pitfalls and 10 samples of hypogeic pitfalls installed at two depths (10 and 30 cm). The pitfalls remained in the fi eld for 48 hours. In the same plots, soil clay content and terrain altitude were also measured. We collected 219 species or morphospecies, of which 14 were exclusively hypogeics. We found higher local richness in the epigeic compared to hypogeic assemblages. We also found an interaction between clay content and strata for ant species composition. Overall, the species turnover was related to clay content, but the eff ect depended on the strata, with hypogeic fauna being more heterogeneous, compared with epigeic fauna. Despite the relationship between clay content and ant´s assemblage’s composition, we did not find strong environment predictors for both strata, which suggests that other factors may structure ant assemblages in these sites. This reinforces the need for studies to defi ne which environmental gradiente determines the distribution of Amazonian epigeic and hypogeic ants.
Determinants of Restatements in Financial Statements of Brazilian Publicly Traded Companies

How to Cite (APA)_________________________________________________________ Huang, C. , & Nardi, P. C. C. (2020). Determinants of Restatements in Financial Statements of Brazilian Publicly Traded Companies. Journal of Accounting, Management and Governance, 23 (2), 159-178. http://dx.doi. org/10.21714/1984-3925_2020v23n2a2 _____________________________________ Received: April 4, 2019 Revised: September 17, 2019 Accepted: March 22, 2020 Published: July 15, 2020 ABSTRACT Objective: Under the context of the importance accounting information quality for its users, this study aimed to point out possible determinants for the Standardized Financial Statements (SFS) restatement of Brazilian publicly traded companies. Method: From 2010 to 2016, we used correlation test, mean difference test and logistic regression with panel data. Originality/Relevance: The study opportunity considered the existence of contradictory results in national and international studies, which present not recent temporal analysis, observation of too few determinants concomitantly, and methods of descriptive character for analysis. Results: The results showed that the main determinants of the restatement of SFS are: being audit by Big Four; companies with debt; audit rotation; industry; size and tenure. It was also found that older companies have lower chances of restatement. There are indications of a negative relationship between restatement and the issuance of ADRs, but positive with the listing at the differentiated levels of corporate governance. Theoretical/Methodological contributions: In general, it was observed that the possible controls that might be adopted by companies to reduce conflicts of interest, information asymmetry and agency costs are not presented as able of preventing the restatement of SFS. These findings help in the indication of variables that can be included in valuation, so that the market can incorporate in its estimates factors that indicate companies more likely to restatement, therefore with uncertainty in the reliability of their results disclosed, and also assist in monitoring policies by regulatory bodies regarding the restatement of SFS.
Evaluation of Residents Perception about Socioeconomic and Environmental Impacts of Urban Green Spaces of Lahore, Pakistan

In a country like Pakistan, the presence of urban greening and parks are very essential for the well-being ofits citizens. The resident’s awareness about urban green spaces (UGSs) is essential as it would not only help towards ahealthier environment, but prepare residents to manage these spaces efficiently through local resources. This formulatesthe rationale behind current research work. This research is aimed at studying about the resident’s perception for UGS’sattributes like environmental, negative and positive. Another major focus of this research is to analyze thesocioeconomic differentials and its consequent impacts on resident’s perception about urban green spaces, which hasbeen probed with the help of MANOVA (Multivariate Analysis of Variance). In this regard the primary data of 223visitors were collected by random sampling method from eight major parks of Lahore, Pakistan. The findings of thissurvey of resident’s perception have shown that mostly male, single, low and middle class, and educated people visitthe urban green spaces and they are highly indebted by their environmental and health benefits. For the selectedcharacteristics of urban green areas, the resident’s perception has revealed that there exists an insignificant relationshipwith age and marital status of the respondents while the most significant relation was shown by the residents whovisited the UGSs regularly as ‘ρ’ value is less than the set significance level of 0.05. This study has highlighted a direneed of such UGSs in the city of Lahore which is known to be the “City of Gardens”. This could raise the spirits ofadministrators, city managers and planners to take immediate action in this regard.
Detection of Giardia duodenalis in Cattle in Mosul City, Iraq

The total percentage of infection with Giardia duodenalis in (50) ingesta of small intestine and (50) gallbladders which were collected from cattle with different ages and both sexes from abattoir and some butcher shops in Mosul city were 28% ,12% respectively. Staining with Giemsa technique showed a higher percentage of Giardia infection rates for ingesta , gallbladder fluid , intestinal mucosal scraping and gallbladder mucosal scraping were 22%, 16%, 6% and 10%, respectively. There were no significant differences appeared between male and female cattle. The highest rate of infection with Giardia was 50% in animals less than one year old while the lowest rate was17.64%in 3years and more with no significant differences between those two ages. |There was a significant difference between cattle suffering from diarrhea (60%) than without diarrhea (14.28%). The histopathological technique of the gallbladder sections revealed presence of trophozoites of Giardia duodenalis in the lumen of the gallbladder with chronic inflammatory response.
Use of Social Media for Political Participation by Youths in Oyo State, Nigeria

This study investigated the use of social media for political participation among youths in Oyo State, Nigeria; specifically, the types of social media used for political participation, the types of political activities social media are used for, as well as factors influencing the use of the media for political participation. Survey research design was adopted for the study. Data was collected through a questionnaire from 322 youths in three Nigerian universities. Findings reveal that social media was highly used by the youths for political participation. Facebook was the most used, followed by Whatsapp, Instagram, Twitter and Yahoo Messenger respectively. Majorly, the youths used social media to participate in political advocacy, political campaigns, communicating with politicians, political discussions, monitoring and reporting electoral malpractices, public consultations, joining interest groups that engage in lobbying, blogging about political issues, and writing letters to public officials respectively. Perceived usefulness, perceived ease of use, subjective norms, and computer self-efficacy significantly influence the use of social media for political participation, which suggests that these factors could be considered when promoting the use of social media for political participation among youths. Given the growing popularity and penetration of social media and the way they influence peoples’ lives, the empirical findings of this study add to understanding how and why social media use will function in motivating citizens to be involved in political activities.
Redox Chemistry and Nutrient Release from Organic Amended Terrace Soil under Anaerobic Incubation

Aims: To examine the changes in pH and Eh values of terrace soils during anaerobic incubation when amended with different organic materials, and to study N, P and S release from different manure and bio-slurry in terrace soil under anaerobic condition. Study Design: The experiment was carried out following Complete randomized design (CRD) with two replications. Place and Duration of Study: A laboratory incubation study was conducted in Soil Science Laboratory, Bangladesh Agricultural University, Mymensingh in December 2014 for 98 days. Methodology: The surface (0-15 cm) soil sample was collected from rice growing field of a selected area of Bhaluka, Mymensingh. The incubation study was carried out using four different Original Research Article Sharmin et al.; IJPSS, 32(13): 1-12, 2020; Article no.IJPSS. 61383 2 sources of organic manures with two replications and five treatment combinations. The changes in soil pH, Eh and release pattern of N, P, and S from some organic materials in terrace soil under anaerobic incubation were investigated during December 2014 to April 2015. The soil was amended with all the treatments at 2g 100 g (air dry basis) soil and incubated for 14 weeks at 25° C. The N, P and S release were determined by the measurement of NH4-N, phosphate P and SO4S on destructive sampling at every two weeks. Results: The pH values increased at initial stage but gradually decreased over time to neutral and the soil became reduced with the advancement of incubation, it varies (1-3 weeks) depending on the quality of organic matter used. The reduction potential showed a significant variation among the treatments. Overall, when the pH values were averaged over the weeks, the highest pH value was measured in poultry bio-slurry (PB) amended soil followed by poultry manure (PM), cow dung bioslurry (CDB) and cow dung (CD) amended soils and the lowest was in control. In case of Eh, the most negative (-133.08) Eh value was measured in PM amended soil followed by poultry bio-slurry (PB), CD and CDB amended soils. Control soil had comparatively positive Eh value. At the end of incubation, the highest amount of NH4-N found in CDB followed by CD, PM, PB and the lowest was in control; the highest amount of phosphate P found in PB followed by PM, control, CDB and CD; the highest amount of SO4-S found in PB followed by PM, CD, CDB and the lowest was in control. Conclusion: PB is the best source of organic amendment with respect to release of P and S, whereas CDB showed the best performance in release of N. Nutrient release and availability in reduced environment in terrace soil are a function of soil redox chemistry which is influenced by the quality and quantity of organic matter.
Relationship between social loneliness and dissatisfaction and family life quality in early childhood

In this study, the relationship between 66-72 months old childrens loneliness and social dissatisfaction at school and their family life quality was examined. The study included 194 kindergarten children who are 5-6 years old. As the data collection instruments, the personal information gained by the researchers, the Loneliness & Social Dissatisfaction Scale (60-72 months), and the Beach Center Family Quality of Life Scale were administered. As a result of the study, children in this sample generally reported high levels of loneliness-social dissatisfaction. A negative relationship between loneliness-social dissatisfaction of children and family quality of life was found. As a result, it was seen that the only significant predictor of loneliness and social dissatisfaction scores of children is the emotional well-being subscale. This result shows that the emotional well-being of children in the context of family life quality is the most effective factor in the loneliness and social dissatisfaction.
Agreement between competing tests for the identification of children with Developmental Coordination Disorder

Objective: To verify the agreement of the results between different instruments, Movement Assessment Battery for Children – checklist and motor test (MABC-2) and Developmental Coordination Disorder Questionnaire (DCDQ-BR), used to indicate developmental coordination disorder (DCD). Method: A cross-sectional study, carried out in 2017, with data from seven to 10-year-old children from municipal schools in São José/SC. They were evaluated for motor performance using the MABC-2 (motor test and checklist) and DCDQ-BR instruments. The statistical analysis included the Kappa coefficient (K) to verify the agreement between the results of the instruments, considering a level of significance of 5%. Results: 302 children participated in the study, with a mean age of 8.5 ± 1.09 years old. When comparing the MABC-2 motor test, MABC-2 checklist, and the DCDQ-BR, we observed concordances from regular to weak (K = 0.303 / 0.116 / 0.039). Conclusion: The present study did not identify consistent agreement between the results of the MABC-2 and DCDQ-BR instruments for an indication of children with DCD, but their combination is a more complete form of evaluation.
Effects of ginger along with exercise training on serum levels of ALT and AST liver enzymes and malondialdehyde and the activity of liver tissue superoxide dismutase in male Wistar rats

Background and aimsThe purpose of this study was to examine the effect of 2 months of endurance training (ET) along with ginger consumption on the serum levels of liver enzymes (ALT and AST), enzymatic activity of superoxide dismutase, and malondialdehyde (MDA) in liver tissue in male Wistar rats.Material and Methods40 adult male Wistar rats were randomly divided into 5 groups according to the weight as follows: control (n=8), sham (n=8), ET (n=8), ginger (n=8), and ET + ginger (n=8). The training protocol was an ET program on a treadmill for two months (5 days a week). Besides standard water and food, in groups using the supplement, 100 mg of ginger solution per kg body weight of the rats was injected three days a week. Then, 48 hours after the last training session and after 8 hours of fasting, blood and tissue samples were collected over night and the serum levels of liver enzymes (ALT and AST), MDA level of the liver tissue, and activity of the liver superoxide dismutase (SOD) were measured. One-way ANOVA and Tukey post-hoc test were used for data analysis.ResultsThe results showed that after 8 weeks, the activity of liver SOD in ET group (131.7 ± 18.6, P = 0.001) and ET + Ginger group (130.2 ± 31.3, P = 0.001) significantly increased in comparison with the control group (83.8 ± 14.9). Moreover, liver MDAlevels in the ET group (0.38 ± 0.08, P = 0.008) and ET + Ginger group (0.37 ± 0.09, P = 0.013) significantly increased in comparison with the control group (0.25.0 ± 03). However, 8 weeks of ET coupled with ginger consumption had no effects on the serum levels of AST and ALT (P > 0.05). Furthermore, ginger had no effect on MDA level and enzymatic activity of SOD (P > 0.05). ConclusionThis study does not support the protective effects of ginger on the reduction of liver enzymes levels and improvement of the antioxidant status.
Service Quality Determinants of Electricity Consumers in The Gambia

DOI: http://dx.doi. org/10.24018/ejbmr.2020. 5.4. 431 Vol 5 | Issue 4 | August 2020 1 Abstract—In a competitive market environment where goods and services are rendered to consumers, the quality of products has significant impact on its price. Competition in energy sector directly affects the nature and quality of service delivery to its consumers, thus the quality of service will greatly determine the level of satisfaction customers received from the quality of delivered service. To this effect, this study focus on the utility service industry through investing the determinants of service quality on customer satisfaction on the Gambian electricity service consumers – a case study of National Water and Electricity Company Limited (NAWEC). This paper also identifies key strategies that the utility service company can employ to increase its customer satisfaction. Using nonprobability convenience sampling, data was collected from 250 domestic consumers of electricity in the Gambia using selfadministered questionnaires. Descriptive statistics; Correlation and regression analysis were used to analyze the data through IBM SPSS statistics Version 20. The results of the regression analysis identify assurance, responsiveness and empathy as the top most consumer perceived service quality determinants of Gambian electricity consumers respectively. This implies that NAWEC should develop and implement excellent quality service delivery initiatives with much emphasis on service assurance, responsiveness and emotional empathy as well as business models and strategies gear towards consumerism, in addition to professional and competent staff recruitment and training. The result of which will significantly lead to an increase customer satisfaction for the corporation.
Mosquito larvae (Culiseta longiareolata) prey upon and compete with toad tadpoles (Bufo viridis)

1. We tested experimentally for interactions between mosquito larvae, Culiseta longiareolata, and green toad immatures, Bufo viridis, the two most abundant macrospecies of temporary pools in the Negev Desert, Israel. Since both appear to feed largely on periphyton, and since they co-occur in extremely high densities, competition for food may occur. 2. In artificial outdoor pools, we followed the fate of first-instar Culiseta larvae (50 per litre) and early-stage tadpoles (5 per litre) in the presence or absence of the other species over 1 month. These densities were well within the range of densities found in natural pools. We replicated each treatment five times. 3. Survival of neither species was affected by the other species
Invitro efficacy of Pseudomonas fluorescens and Bacillus subtilis against Fusarium oxysporum f. sp. Lycopersici

Tomato (Solanum lycopersicum L.) is one of the most widely grown vegetable crops in the world (Pastor et al., 2012). Tomato is used for consumption due to its high nutritive values, antioxidant and curative properties (Sahu et al., 2013). Tomatoes are excellent source of various micronutrients and antioxidants. It has high nutritional values which plays a crucial role in our daily home cooking (Prachi singh et al., 2019). Tomato contains high value of vitamin C, Lycopene, and ß-Carotene, which supports and promote good health. The nutritional quality of tomato is mainly determined by its Carotenoid, Potassium, International Journal of Current Microbiology and Applied Sciences ISSN: 2319-7706 Volume 9 Number 7 (2020) Journal homepage: http://www.ijcmas. com
International Financial Reporting Standards for small and medium-sized entities: A survey showing insights of South African accounting practitioners

Orientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs. Research purpose: The purpose of the article is to explore the insights of accounting practitioners a decade after introducing the IFRS for SMEs. Motivation for the study: The article increases the body of research into decision usefulness in relation to IFRS for SMEs, drawing attention to the possible benefits and challenges of the practical use of the IFRS for SMEs as an acceptable reporting framework. Research approach, design and method: The article uses prior literature on the application of IFRS for SMEs in South Africa to construct a structured questionnaire which was completed by 103 qualified accounting practitioners operating in South Africa. Main findings: Overall, the insights of accounting practitioners demonstrated reduced scepticism, as compared to previous research, concerning the extent to which the IFRS relieve the burden of financial reporting in the SME sector. Practical/managerial implications: The design of an accounting framework affects its use by accounting practitioners. Decisions usefulness theory demonstrates that standard setters should familiarise themselves with the challenges faced by accounting user groups to improve the relevance and reliability of financial statements. Contribution/value-add: This article will be useful to policymakers in debates regarding the appropriateness of IFRS for SMEs as a reporting framework and whether amendments are required. More specifically, whether amendments are required in relation to reducing the burden of financial reporting even further for smaller-scale SMEs.
The Effects of Edible Coatings on the Postharvest Quality of Citrus Fruits as Affected by Granulation

The world population is growing day-by-day, while the available natural resources for agricultural production, i.e., soil and water, are rapidly decreasing. Moreover, consumer preferences are highly affected by some quality characteristics of food products, which can be classified as external, internal, and hidden attributes. Among the internal quality attributes, granulation is a significant factor damaging the inner quality of citrus fruits and reducing the consumer attraction. The main symptoms of granulation (also known as section drying, crystallization, or scarification) in citrus are shrivelling in juice sacs due to gel formation, hardening, white colour, and low extractable juice content. A well-known result of the granulation is the reduction in soluble solid concentration (SSC), total sugar, and titratable acidity (TA). Granulation is known to affect the citrus fruit quality all over the world. Since citrus is one of the world’s most popular fruit species, it is highly important to identify and manage this physiological problem to help sustainable production throughout the world. Consumer’s preferences have also been moving towards the use of eco- and environmental-friendly alternative methods in postharvest fruit storage, including edible coatings. Edible coatings act as a barrier for the air and water transitions through the surface of fruits which results in retarding the deterioration of fruits, preventing and/or controlling the microbial decay, improving the fruit quality, and hence extending the storage duration. The mechanism of citrus fruit granulation is highly associated with the oxidative stress, and edible coatings have been reported to significantly reduce granulation and improve the quality of the fruits. In line with this information, this review article aimed to summarize the reasons, results, and managements of granulation of citrus fruits.