Miracle-dz/UniFAR-FTUs huggingface dataset:
The Quality of Accounting Information: Relevance or Value-Relevance?

Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value-Relevance studies that are motivated by users of accounting information. Design/Methodology/Approach: This study reviews the value-relevance literature and Statement of Financial Accounting Concepts (SFAC) No. 8, which was issued by FASB in September 2010 in order to make a distinction between them. Research findings: The value-relevance literature, which reported the associations between accounting numbers and common equity valuations, has limited implications or inferences for accounting information users. Although some scholars believe that the value relevance model indicates that accounting information is relevant and reliable (faithfully represented), it is, however, difficult to attribute the cause of the lack of value relevance to the relevance or the reliability aspects as the value relevance model does not distinguish between relevance and reliability. Theoretical contribution/Originality: This study provides some recommendations and a framework for future academic research related to the qualitative characteristics of accounting information (especially earnings) and value-relevance models. Practitioner/Policy implications: According to the conceptual framework defined by the FASB and IASB, relevance and faithful representation, as fundamental qualitative characteristics, are required for the provision of the usefulness of accounting information, and should be taken into consideration by scholars and standard setters in the accounting area. Research limitation/Implication: This paper does not have a direct impact on practice. But, if the standard setters and researchers apply the concepts have been defined by this study in their accounting standards and their research, respectively, the results of those standards or research can be finally useful for the practice, especially for the investors. Keywords: Accounting Information, FASB/IASB Conceptual Framework, Value-Relevance, Relevance, Faithful Representation Type of manuscripts: Literature review JEL Classification: M480
Production of zinc-enriched biomass of Saccharomyces cerevisiae.

Zinc accumulation and the growth of Saccharomyces cerevisiae were investigated in a culture with zinc sulfate-supplemented medium. The cultivations were performed on Sabouraud dextrose broth medium in aerobic conditions, without the addition of zinc (control culture) and with the addition of zinc sulfate (5, 10, 15, 30 and 60 mg ZnSO4 l -1 medium) at 28°C for 72 hours. The results showed similar trends of yeast growth rates at 24, 48, and 72-hour interval, with concentrations above 10 mg l-1 ZnSO4 in the nutritional medium significantly decreasing the yeast growth rate and the biomass yield (P<0.05). Substantial differences between the initial ZnSO4 concentrations in the growth medium were demonstrated in the overall adsorption of Zn ions (Zn) in yeast cells by a colorimetric assay (P<0.05). Similarly, the content of total accumulated zinc, as well as the fractions of Zn present in cells depended mainly on the zinc concentration in the medium, as the total Zn accumulation and organically bound Zn fractions were increased by elevating the ZnSO4 supplementation in the culture medium up to 30 mg l -1, but gradually reduced by any further addition of ZnSO4 determined by an ICP-MASS assay (P<0.05). In the presence of 30 mg l-1 ZnSO4, the Zn content in the biomass increased by 24-fold, to 4132.34 mg g-1 in comparison to 171.9 mg g-1 achieved in the basal medium. Thus, the ability of S. cerevisiae to accumulate zinc can be used for production of a zinc-rich ingredient for functional food products.
Direct high resolution resonant Raman scattering measurements of InAs quantum dot dynamic nuclear spin polarization states

We report on the direct measurement of the electron spin splitting and the accompanying nuclear Overhauser (OH) field, and thus the underlying nuclear spin polarization (NSP) and fluctuation bandwidth, in a single InAs quantum dot under resonant excitation conditions with unprecedented spectral resolution. The electron spin splitting is measured directly via resonant spin-flip single photon Raman scattering detected by superconducting nanowires to generate excitation-emission energy maps. The observed two-dimensional maps reveal an OH field that has a non-linear dependence on excitation frequency. This study provides new insight into earlier reports of so-called avoidance and tracking, showing two distinct NSP responses directly by the addition of a emission energy axis. The data show that the polarization processes depend on which electron spin state is optically driven, with surprising differences in the polarization fluctuations for each case: in one case, a stabilized field characterized by a single-peaked distribution shifts monotonically with the laser excitation frequency resulting in a nearly constant optical interaction strength across a wide detuning range, while in the other case the previously reported avoidance behavior is actually the result of a nonlinear dependence on the laser excitation frequency near zero detuning leading to switching between two distinct mesoscopic nuclear spin states. The magnitude of the field, which is as large as 400 mT, is measured with sub-100 nuclear spin sensitivity. Stable/unstable points of the OH field distribution are observed, resulting from the non-linear feedback loop in the electron-trion-nuclear system. Nuclear spin polarization state switching occurs between fields differing by 160 mT at least as fast as 25 ms. Control experiments indicate that the strain-induced quadrupolar interaction may explain the measured OH fields.
Weaning protocol for mechanical ventilation : effects of its use in an Intensive Care Unit . A controlled , prospective and randomized trial

Weaning from mechanical ventilation is a critical transition to spontaneous breathing. Weaning protocols can be used to avoid mistakes in this process, which are known to increase overall morbidity and mortality. Our objective was to create a weaning protocol based on current scientific data and to evaluate the results of its use in a combined medical/surgical ICU. Patients included in this controlled, prospective trial had APACHE II score <25, were on mechanical ventilation for at least 24 hours and met the criteria to start weaning. They were randomly divided in two groups of the same size. Our weaning protocol was used in one group (experimental group) and patients of the other group (control group) had their weaning conducted according to the experience of the ICU staff. 40 patients were included in the trial. Patients of the two groups were comparable in age, gender, APACHE II score, death risk, Pimax and PaO2/FiO2 relation. The f/Vt relation of the experimental group was higher. Results in the control group and in the experimental group were, respectively: 35%(7) and 5%(1) of weaning failure (P=0,44); 104±69 hours and 90±89 hours of total time on mechanical ventilation (P=0,033); 49±33 hours and 2 hours of weaning time (P<0,001); 52% and 2% of weaning time/ventilation time relation (P<0,001); 20%(4) and 0% of use of noninvasive ventilation; 95%(19) of gradual weaning plus 5%(1) of interruption of ventilation and 100%(20) of autonomy test; 15%(3) and 5%(1) of reintubation; 20%(4) and 0% of death. We concluded that the use of the suggested protocol increased weaning success and decreased the total time on mechanical ventilation, the weaning time, the weaning time/ventilation time relation, the reintubation rate and the overall mortality, resulting in a safer and quicker weaning process.
Measuring and Analysis of Plant Diseases

There are diverse reasons why we need to estimate or measure disease on plants. Knowledge of the quantity of disease is particularly important to decision-makers in crop situations where disease must be related to yield loss, in plant breeding where various germplasm, varieties and/or cultivars need to be rated, and for disease management decisions, for example, applying pesticides to control disease epidemics, but also for understanding fundamental processes in biology, including co-evolution and plant disease epidemiology (Rutter et al., 2006), (Bock et al., 2010).
Towards real-time population estimates: introducing Twitter daily estimates of residents and non-residents at the county level

The study of migrations and mobility has historically been severely limited by the absence of reliable data or the temporal sparsity of available data. Using geospatial digital trace data, the study of population movements can be much more precisely and dynamically measured. Our research seeks to develop a near real-time (one-day lag) Twitter census that gives a more temporally granular picture of local and non-local population at the county level. Internal validation reveals over 80% accuracy when compared with users’ self-reported home location. External validation results suggest these stocks correlate with available statistics of residents/non-residents at the county level and can accurately reflect regular (seasonal tourism) and non-regular events such as the Great American Solar Eclipse of 2017. The findings demonstrate that Twitter holds the potential to introduce the dynamic component often lacking in population estimates. This study could potentially benefit various fields such as demography, tourism, emergency management, and public health and create new opportunities for large-scale mobility analyses.
The Value and Ownership of Intangible Capital

Intangible capital which relies on essential human inputs, or "organization capital," presents a unique challenge for measurement. Organization capital cannot be fully owned by firms' financiers, because it is partly embodied in key labor inputs. Instead, cash flows must be shared with key talent and thus neither book nor market values will fully capture its value. Measurement of organization capital requires a model featuring these unique property rights. We use accounting data along with a simple example of such a model to measure the fraction of the US capital stock which is missing from book and market values.
National or Sub-National Parties: Does Party Geographic Scope Matter?

In many developing countries, local elections are increasingly dominated by political parties with a local or regional scope. This paper examines whether the geographic scope of a ruling party (national vs. sub-national) affects local policy outcomes. This party dimension can be important due to differences in parties' ability to select and discipline politicians, coordinate with other government institutions, or internalize geographical spillovers. Using a regression discontinuity design and data from Peruvian municipalities, we find that a party's geographic scope has negligible effects on most observable policy outcomes. We also document a small impact on the mayor's education and municipal accountability. The lack of stronger effects appears to reflect policy convergence driven by political competition. Overall, our results challenge the view that sub-national-party rule is detrimental to local governance.
Sea Surface Reflection Coefficient Estimation

Sea surface reflection coefficient estimates are obtained from imaged sea surfaces by applying an imaging technique that is based on decomposed wavefields acquired by dual-sensor towed streamers. The accuracy of this technique in the case of imaging has been demonstrated employing controlled data scattered by realistic timevarying rough sea surfaces (e.g., Pierson-Moskowiz sea surface). The scattered data was computed based on the Kirchhoff-Helmholtz integral. Here, the feasibility of recovering sea surface reflection coefficient estimates from deterministic and realistic sea surfaces is demonstrated. First, using existing studies, the sea surface reflectivity is benchmarked. Subsequently, sea surface imaging was employed to demonstrate the feasibility of recovering the sea surface reflectivity from marine seismic data.
Technology, Market Structure and the Gains from Trade

We study the gains from trade in a new model with oligopolistic competition, firm heterogeneity, and innovation. Lowering trade costs reduces markups on domestic sales but increases markups on export sales, as firms do not pass the entire reduction in trade costs onto foreign consumers. Trade liberalisation can also reduce the number of firms competing in each market, thereby increasing markups on both domestic and export sales. For the majority of exporters, however, the pro- competitive effect prevails and their average markups decline. The incomplete pass-though and the reduction in the number of competitors instead dominate for top-exporters – the top 0.1% of firms – which end up increasing their markup. In a quantitative exercise we find that the aggregate effect of trade-induced markup changes is pro-competitive and accounts for the majority of the welfare gains from trade. Trade-induced changes in competition affect survival on domestic and export markets and firms’ decision to innovate. All exporters, and especially the top exporters, increase their market size after liberalisation which, in turn, encourages them to innovate more. Hence, top exporters contribute negatively to welfare gains by increasing their markups but positively by increasing innovation and productivity. Firms’ innovation response accounts for a small but non-negligible share of the welfare gains while the contribution of selection is U-shaped, being negative for small liberalisations and positive otherwise. A more globalised economy is therefore populated by larger, fewer and more innovative firms, each feature representing an important source of the gains from trade.
The New Jim Crow

The subject that I intend to explore today is one that most Americans seem content to ignore. Conversations and debates about race-much less racial casteare frequently dismissed as yesterday's news, not relevant to the current era. Media pundits and more than a few politicians insist that we, as a nation, have finally "moved beyond race. " We have entered into the era of "post-racialism," it is said, the promised land of colorblindness. Not just in America, but around the world, President Obama's election has been touted as the final nail in the coffin of Jim Crow, the bookend placed on the history of racial caste in America. This triumphant notion of post-racialism is, in my view, nothing more than fiction-a type of Orwellian doublespeak made no less sinister by virtue of the fact that the people saying it may actually believe it. Racial caste is not dead; it is alive and well in America. The mass incarceration of poor people of color in the United States amounts to a new caste system-one specifically tailored to the political, economic, and social challenges of our time. It is the moral equivalent of Jim Crow. I am well aware that this kind of claim may be hard for many people to swallow. Particularly if you, yourself, have never spent time in prison or been labeled a felon, the claim may seem downright absurd. I, myself, rejected the notion that something akin to a racial caste system could be functioning in the United States more than a decade ago-something that I now deeply regret. I first encountered the idea of a new racial caste system in the mid-1990s when I was rushing to catch the bus in Oakland, California and a bright orange poster caught my eye. It screamed in large bold print: THE DRUG WAR IS THE NEW JIM CROW. I recall pausing for a moment and skimming the text of the flyer. A radical group was holding a community meeting about police brutality, the new three-strikes law in California, the drug war, and the expansion of America's prison system. The meeting was being held at a small community church a few blocks away; it had seating capacity for no more than fifty people. I sighed and muttered to myself something like, "Yeah, the criminal justice system is racist in many ways, but it really doesn't help to make such absurd comparisons. People will just think you're crazy. " I then crossed the street and hopped on the
Student Usage of Instructional Technologies: Differences in Online Learning Styles.

We contribute to the MIS education literature by empirically examining Web log server data generated by undergraduate students enrolled in multiple sections of a MIS course where an online Learning Management System (LMS) was used to complement a traditional classroom environment. We identify online learning styles by investigating differences in LMS usage patterns, finding four distinct usage patterns as well as differences in the level and variation of LMS usage by male and female students. We suggest that online learning styles are important considerations for instructors using instructional technologies as well as for researchers.
The Option Value of Vacant Land and the Optimal Timing of City Extensions

Classic real options theory rests on two debatable assumptions: projects require a fixed investment and generate cash flows that follow a random walk. Relaxing both assumptions leads to radically different conclusions regarding the optimal timing of investment. We model investment using a Stone-Geary production function (Leontief and Cobb-Douglas are special cases) and growth as a mean-reverting Brownian motion. The solution method for this option valuation problem is non-trivial because the state space is two dimensional (level of the cash flow and its growth). For Leontief, the optimal policy is intuitive; the moment of investment involves a trade-off between the level of the cash flow and its growth. For Cobb-Douglas, in contrast, the optimal moment of investment depends only on the growth. More surprisingly, investment should be delayed when growth is high. This conclusion persists in the general Stone-Geary case. Applied to urban real estate, this suggests that up to 20% of cities should delay new construction because of high growth. The option value of vacant land may represent 60% of the value of new construction. High prices of vacant land may thus result from rational investor behavior rather than regulatory inefficiency. Our analysis should be widely applicable, for example to investment in high-growth companies.
A radial velocity study of CTCV J1300−3052

We present time-resolved spectroscopy of the eclipsing, short-period cataclysmic variable CTCV J1300−3052. Using absorption features from the secondary star, we determine the radial velocity semi-amplitude of the secondary star to be K2= 378 ± 6 km s−1, and its projected rotational velocity to be v sin i= 125 ± 7 km s−1. Using these parameters and Monte Carlo techniques, we obtain masses of M1= 0.79 ± 0.05 M⊙ for the white dwarf primary and M2= 0.198 ± 0.029 M⊙ for the M-type secondary star. These parameters are found to be in good agreement with previous mass determinations found via photometric fitting techniques, supporting the accuracy and validity of photometric mass determinations in short-period CVs.
European agriculture under immigration effects: New empirical evidence

European agriculture is widely shaped under the compelling effects of international migration, both economic (labour) immigration and the refugee crisis. This complex endeavour could lead to significant spillover effects also upon the agricultural sectors in neighbouring locations, with different overall economic performances for migrant receiving countries. The research is thus set to assess the outcomes of the European agriculture under the impact of economic and humanitarian migration, focusing on the results achieved by ten EU Member States (most targeted by migrants), during 2000–2016. A balanced panel comprising a complex set of indicators was configured in order to provide accurate credentials for the methodological endeavour that consists of spatial analysis and structural equation modelling (SEM). Estimations show that the agricultural sector will be mainly shaped by economic immigration and less by the humanitarian flows. Major effects are induced through the value added by the agricultural sector, increases in exports of basic foods and agricultural raw materials (spatial analysis). However, a fail to properly manage the EU labour mobility for the following years could lead to a negative downturn on agricultural productivity (SEM).
Investigating the young AU Mic system with SPIRou: large-scale stellar magnetic field and close-in planet mass

We present a velocimetric and spectropolarimetric analysis of 27 observations of the 22-Myr M1 star AU Microscopii (AU Mic) collected with the high-resolution YJHK (0.98–2.35 μm) spectropolarimeter SPIRou from 2019 September 18 to November 14. Our radial velocity (RV) time-series exhibits activity-induced fluctuations of 45 m s−1 rms, ∼3 times smaller than those measured in the optical domain, that we filter using Gaussian Process Regression. We report a 3. 9σ detection of the recently discovered 8.46 -d transiting planet AU Mic b, with an estimated mass of 17.1$^{+4.7}_{-4.5}$ M⊕ and a bulk density of 1.3 ± 0.4 g cm−3, inducing an RV signature of semi-amplitude K = 8.5$^{+2.3}_{-2.2}$ m s−1 in the spectrum of its host star. A consistent detection is independently obtained when we simultaneously image stellar surface inhomogeneities and estimate the planet parameters with Zeeman–Doppler imaging (ZDI). Using ZDI, we invert the time-series of unpolarized and circularly polarized spectra into surface brightness and large-scale magnetic maps. We find a mainly poloidal and axisymmetric field of 475 G, featuring, in particular, a dipole of 450 G tilted at 19° to the rotation axis. Moreover, we detect a strong differential rotation of dΩ = 0.167 ± 0.009 rad d−1 shearing the large-scale field, about twice stronger than that shearing the brightness distribution, suggesting that both observables probe different layers of the convective zone. Even though we caution that more RV measurements are needed to accurately pin down the planet mass, AU Mic b already appears as a prime target for constraining planet formation models, studying the interactions with the surrounding debris disc, and characterizing its atmosphere with upcoming space- and ground-based missions.
Critical phenomena and nonlinear dynamics in a spin ensemble strongly coupled to a cavity. II. Semiclassical-to-quantum boundary

We numerically study the dynamics and stationary states of a spin ensemble strongly coupled to a single-mode resonator subjected to loss and external driving. Employing a generalized cumulant expansion approach we analyze finite-size corrections to a semiclassical description of amplitude bistability, which is a paradigm example of a driven dissipative phase-transition. Our theoretical model allows us to include inhomogeneous broadening of the spin ensemble and to capture in which way the quantum corrections approach the semiclassical limit for increasing ensemble size $N$. We set up a criterion for the validity of the Maxwell-Bloch equations and show that close to the critical point of amplitude bistability even very large spin ensembles consisting of up to $10^4$ spins feature significant deviations from the semiclassical theory.
Retina Concentric Choriocapillaris Flow Deficits in Retinitis Pigmentosa Detected Using Wide-Angle Swept-Source Optical Coherence Tomography Angiography

Citation: Miyata M, Oishi A, Hasegawa T, et al. Concentric choriocapillaris flow deficits in retinitis pigmentosa detected using wide-angle sweptsource optical coherence tomography angiography. Invest Ophthalmol Vis Sci. 2019;60:1044–1049. https:// doi.org/10.1167/iovs.18-26176 PURPOSE. We investigate whether choriocapillaris deficits can be visualized in patients with retinitis pigmentosa (RP) using wide-angle swept-source optical coherence tomography angiography (OCTA), and whether angiography or structure en face images depict a wider area of residual choriocapillaris.