Miracle-dz/UniFAR-FTUs huggingface dataset:
Does More Effective Board Monitoring Make Management Guidance More Credible?

We study the impact of board monitoring on the credibility of firm voluntary disclosures. In particular, we examine whether analysts react more strongly to the news contained within management guidance released by firms with more effective board monitoring. We find that both increased board independence and increased director attention are associated with subsequent increases in analyst reactions to the news in management guidance. These associations are particularly strong in guidance conveying good news, as opposed to bad news, consistent with good news being generally less believable and requiring additional certification. In addition to large sample results, identification is achieved by verifying our results in specific settings that include exogenous shocks to governance associated with (1) director deaths, (2) mandated independence required by Sarbanes-Oxley (SOX), and (3) changes in board member attention due to M&A activities that eliminate board positions at other firms. Overall, our findings suggest that the quality of firm’s voluntary disclosures are assessed not only based on the firm and the information released, but also on the monitoring capacity of the firm’s corporate board, which helps certify the credibility of the disclosure.
Introducing huBERT

This paper introduces the huBERT family of models. The flag-ship is the eponymous BERT Base model trained on the new Hungarian Webcorpus 2.0, a 9-billion-token corpus of Web text collected from the Common Crawl. This model outperforms the multilingual BERT in masked language modeling by a huge margin, and achieves state-of-the-art performance in named entity recognition and NP chunking. The models are freely downloadable.
Supplementary: On Generating Transferable Target Perturbations

We study the effect of augmentations and ensemble learning by analysing class-wise transferability in Appendix A. We further discuss on why augmentations and ensemble learning leads to more transferable targeted patters in Appendix A.1 and Appendix A.2. We then present the vulnerability of batchnorm to black-box targeted perturbations in Appendix B. In Appendix C, we analyze the effect of linear back-propagation of gradients [3] and using more gradients from skip connections [14] on the targeted attack transferability. For the sake of completeness, we report the drop in clean accuracy caused by different defenses including input processing methods (JPEG, Median Blur, and NRP), adversarial training, and stylized training in Appendix D. Names of 100 target classes are provided in Appendix E. Finally, we present visual illustrations to showcase different targeted adversarial patterns found by our method, TTP (Transferable Targeted Perturbations), in Appendix F. Appendix A. Effect of Augmentations and Ensemble Learning
Which design features differentiate expectations in automotive seating comfort? A mixed methods approach

The study built on previous work and earlier findings where it asks the question which seating design elements in particular are effective in differentiating expected automotive seating comfort. Two hypothesis were tested with a mixed methods approach 1) that automotive seats with triangular integrated headrests and angular shape characteristics lead to a holistic evaluation strategy for consumers, and 2) for seats that displayed padded areas which were deemed more comfortable would afford more localised attention hotspots. Twenty seven participants were asked to evaluate 15 automotive seat designs. Participants were asked to evaluate in terms of comfort. The seats were evaluated using a combination of methods and measures: gaze behaviour, subjective emotional responses and mark-up by participants on images followed by card sorting. The cumulative heat map plots across the different designs showed that a considerable amount of visual attention was focused on the shoulder support and the lumbar upper back support areas. Significant main effects as a function of design on expected automotive seat comfort and emotional response were found.
Beyond SMEFT with $b \to c \,\tau^- {\bar\nu}$

Electroweak interactions assign a central role to the gauge group $SU(2)_L \times U(1)_Y$, which is either realized linearly (SMEFT) or nonlinearly (e.g., HEFT) in the effective theory obtained when new physics above the electroweak scale is integrated out. Although the discovery of the Higgs boson has made SMEFT the default assumption, nonlinear realization remains possible. The two can be distinguished through their predictions for the size of certain low-energy dimension-6 four-fermion operators: for these, HEFT predicts $O(1)$ couplings, while in SMEFT they are suppressed by a factor $v^2/\Lambda_{\rm NP}^2$, where $v$ is the Higgs vev. One such operator, $O_V^{LR} \equiv ({\bar \tau} \gamma^\mu P_L \nu )\, ( {\bar c} \gamma_\mu P_R b )$, contributes to $b \to c \,\tau^- {\bar\nu}$. We show that present constraints permit its non-SMEFT coefficient to have a HEFTy size. We also note that the angular distribution in ${\bar B} \to D^* (\to D \pi') \, \tau^{-} (\to \pi^- \nu_\tau) {\bar\nu}_\tau$ contains enough information to extract the coefficients of all new-physics operators. Future measurements of this angular distribution can therefore tell us if non-SMEFT new physics is really necessary.
Two New Practical Models for Estimating Reliability-Based Fatigue Strength of Composites

This paper outlines two new practical models to evaluate fatigue residual strength and the overall range of life for reliability-based design. A new fatigue-driven residual strength surface model with four parameters is derived based on an expression form of power function product to estimate the parameters more easily and expediently, and logically characterize the physical characteristics and the phenomenological quantitative laws. A more appropriate S-N curve formulation with four parameters is presented to cover overall life range. By means of the likelihood principle and the linear regression, the parameter determination formulae of these two models are respectively established to deal with the test data effectively and easily. The probability distributions for these two models are also given. Finally, the models are applied to two sets of experimental data, demonstrating the practical and effective use of the proposed models. It is shown from these examples that fatigue-driven residual strength and the overall range of life can be obtained realistically according to the small sample test data using the new formulae.
PATIENT CHARACTERISTICS AND RISK FACTORS FOR MORTALITY IN 504 HOSPITALIZED PATIENTS DUE TO COVID-19

Objective: In this study, we aimed to analyze the demographic characteristics, symptoms, and comorbidities of 504 patients hospitalized for COVID-19. We also sought to describe the relationship between these features and intensive care unit (ICU) admission and mortality. Material and Methods: This study is a descriptive study involving 504 COVID-19 patients hospitalized between 16.03. 2020 and 07.05. 2020 at Istanbul University's Faculty of Medicine Hospital. Information about the patients was obtained from the hospital automation system and evaluated retrospectively. Results: The average age of the 504 patients was 56 +/- 15.14, and 59.1% of them were male. The proportion of the patients admitted into ICU 11.9% and for 8.52% of them the disease resulted in death. Real time polymerase chain reaction (RT-PCR) test results were positive for 60.5% of the patients. The median time spent in the hospital was eight days. Fifty six percent of the patients had at least one accompanying comorbid disease, with hypertension (39.3%) and diabetes (20.8%) being the most common. Being 65 years old or older (p<0.001), days spent in the hospital (p<0.001), presence of at least one comorbidity (p=0.009), hypertension (p=0.003), coronary artery disease (p=0.004), congestive heart failure (p=0.005) and dyspnea (p<0.001) were all factors found in those admitted to ICU. Conclusion: COVID-19 infection leading to high morbidity-mortality rates and an increased requirement for ICU admission is mainly seen among older patients and those who have dyspnea. During the process of analyzing patients suspected of COVID-19 who are admitted to hospital, it is crucial to consider both the patient's age and any respiratory symptoms. Such a clinical evaluation is crucial for a better understanding of the course of the disease.
BACK TO THE FUTURE: MACROINVERTEBRATE COMMUNITIES RECOVERY IN INTERMITTENT RIVERS AFTER THE DRY SEASON

Intermittent rivers and ephemeral streams (IRES) are the most common fluvial ecosystems in the world. They will become even more abundant in the future due to climate change and increased water abstraction. IRES are rivers that cease to flow (seasonally or sporadically) at some point(s) along their course. Despite the importance of IRES and their unique biodiversity, there are important aspects of their ecology and management that remain poorly understood. For example, few studies have investigated the rewetting period, i.e., the moment of flow resumption that occurs after the dry period. Here, we tested the response of taxonomic and functional features along hydrological and spatial isolation gradients across eight IRES in a Mediterranean region during the rewetting. We found a strong influence of hydrological isolation (i.e., low flow permanence) and a lower (yet significant) effect of spatial isolation on the macroinvertebrate communities. Those sites with lower hydrological and spatial isolation showed higher taxonomic richness (also EPT and OCH richness), functional richness, functional redundancy and functional dispersion. In contrast, we found poor communities dominated by Chironomidae and other Diptera with high mean functional similarity in the most intermittent and ephemeral sites. Moreover, the results of spatial isolation and dispersal traits analyses suggested that the recolonisation of macroinvertebrates to the rewetted sites was mainly produced through the river network, especially through long-distance dispersal events by drift favoured by preceding flash floods. The amount of water bodies located at one kilometre around the sites (i.e., surrounding water bodies) did not show any significant correlation with any of the community metrics, suggesting that aerial recolonisation through overland dispersal from nearby refugia was not important.
A dual number abstraction for static analysis of Clarke Jacobians

We present a novel abstraction for bounding the Clarke Jacobian of a Lipschitz continuous, but not necessarily differentiable function over a local input region. To do so, we leverage a novel abstract domain built upon dual numbers, adapted to soundly over-approximate all first derivatives needed to compute the Clarke Jacobian. We formally prove that our novel forward-mode dual interval evaluation produces a sound, interval domain-based over-approximation of the true Clarke Jacobian for a given input region. Due to the generality of our formalism, we can compute and analyze interval Clarke Jacobians for a broader class of functions than previous works supported – specifically, arbitrary compositions of neural networks with Lipschitz, but non-differentiable perturbations. We implement our technique in a tool called DeepJ and evaluate it on multiple deep neural networks and non-differentiable input perturbations to showcase both the generality and scalability of our analysis. Concretely, we can obtain interval Clarke Jacobians to analyze Lipschitz robustness and local optimization landscapes of both fully-connected and convolutional neural networks for rotational, contrast variation, and haze perturbations, as well as their compositions.
Low measurement uncertainties in the frequency range 30 MHz to 1 GHz using a calculable standard dipole antenna and national reference ground plane

Using a pair of calculable standard dipole antennas above a large specially constructed ground plane it is demonstrated over the frequency range of 30-500 MHz that the antenna factor can be attributed to the standard antenna with an uncertainty as low as /spl plusmn/0.1 dB. The uncertainty is derived from a comparison of measured and predicted insertion loss between two antennas. The insertion loss and antenna factor of the NPL calculable dipole antenna are calculated by two different methods. The results agree to better than /spl plusmn/0.05 dB. By the correct choice of equipment and operating methods it is possible to obtain an agreement between measured and predicted values of insertion loss to better than /spl plusmn/0.2 dB. A detailed analysis of uncertainties is given. At 1 GHz the difference increased to /spl plusmn/0.8 dB because of the large size of the feed arrangement relative to the dipole length. Whereas in the past an accurate prediction of the antenna factor of resonant dipoles has been claimed, here it is shown that similar accuracy can be achieved for bandwidths of 200%. This makes it possible to use dipole antennas as broadband calculable standards with which to accurately calibrate broadband antennas and evaluate the performance of EMC test sites.
Effects of safety gloves used by gardeners on perceived discomfort and performance

A shovel is a common tool in agricultural activities. It is very popular among Iranian gardeners and they used it for a variety of purposes. To avoid such damages, some gardeners wear safety gloves. Some other gardeners do not use safety gloves because they maintain that the gloves negatively affect their performance. Accordingly, the aim of the present study was to investigate and compare several safety gloves used by gardeners in terms of comfort and performance. Ten gardeners with at least two years of experience were invited to participate in this study. The participants were asked to plow the ground with two commonly-used gloves and also bare hands for 30 minutes. After completing the task, they were given a hand and fingers map to express their discomfort level in each region. The performance of the participants was determined by measuring the surface area plowed by them. Area P was the one with the highest level of perceived discomfort, followed by TP, MM, and IM. In all areas, the lowest level of discomfort was perceived when the participants used the cotton glove. The average area plowed by participants with bare hands, cotton gloves, and Latex gloves were 1266cm (±112.7), 1230cm (±80.4), and 1186cm (±138.6), respectively. Therefore, wearing any type of safety gloves can negatively affect the performance of gardeners. Safety gloves used by gardeners were different in terms of the perceived discomfort and performance.
Laboratory analysis to determine the accurate characteristics of urban food waste

BACKGROUND AND OBJECTIVES: Safeguarding water resources became a major concern in many parts of the world as it aims to provide safe and healthy water for humans. Water quality monitoring is a popular tool in ensuring water quality is safe and within the allowable limits and standards for the health of the community. To provide interventions and strategies for the rehabilitation, a water quality monitoring plan was conducted to describe the water quality and the classification of the river.METHODS: This study conducted an environmental analysis to determine existing conditions and processes in the surrounding environment such as the land use, drainage pattern, reconnaissance survey of the river, and a key interview to describe the barangay profile and the community's water use and practices. The water quality monitoring covers the evaluation of ten water quality parameters: temperature, pH, dissolved oxygen, total dissolved solids, total suspended solids, phosphate, nitrate, oil and grease, chloride, and E. coli.FINDINGS: Results of the study presents the water quality against the ten water quality criteria. Phosphate measured on four stations ranges between 2.40-4.50 mg/L exceeding the allowable 0.50mg/L; the oil and grease exceeds the standards 2 mg/L with measured values of 2.40-4.60 mg/L in stations 2, 3, and 4; while measured chloride in all stations prove that the water is salty with values exceeding the freshwater requirement of 250mg/L; and the measured TSS in stations 2, 3 and 4 ranges from 32.30 to 49.3 mg/L exceeds the standards of 30mg/L. E. coli was also detected in water samples collected in all sampling stations. The computed water quality index of 39.02 described water as poor, always impaired, and threatened by the surrounding environment. CONCLUSION: The measured concentrations for phosphate, oil/ grease, chloride, and TSS exceeds the water quality requirement suggesting that the water is contaminated. The E. coli detected in all water samples, further recommends prohibition of recreational activities to avoid accidental intakes and skin contact on the polluted water. The existing activities in the surrounding residential, commercial and agricultural areas contributed to water contamination as aggravated by the unreliable drainage system, absence of proper sanitation facilities, and collection and disposal behavior of the community. From this, a scientific basis can be drawn on how the river can be rehabilitated and protected and serve as guide for policymakers and water managers on implementing strategies to achieve sustainable water resources.
PREVALENCE OF MEDICALLY COMPROMISED PATIENTS VISITING CLINICS OF COLLEGE OF DENTISTRY AT KING SAUD UNIVERSITY

Background: Knowledge of systemic conditions is essential for successful dental management therefore impaired health status of medically compromised patients works as alarm for dentist. Objective: To determine the prevalence of various medical conditions among patients visiting clinics of the College of Dentistry at King Saud University (KSU). Materials and Methods: A cross-sectional retrospective study, conducted in College of Dentistry at KSU, Riyadh. This study included inspection of files of all the patient seeking dental treatment in the clinics during 5 years period from June 2009 to June 2014. Files with incomplete personal and medical information or non-legible record were excluded from the study. Systemic sampling technique was used to review approximately (15436) files. The collected data were entered into SPSS Version 20. Descriptive statistics (frequencies, means and standard deviations) were generated. Proportional test between gender was used. P value less than 0.05 was considered as level of significant. Results: Data were obtained from 15436 patients’ file (8125 completed files; 5284(65%) male; 2841(35%) female). About 1633 (20.1%) of the patients had at least one medical condition. The most common diseases were diabetes mellitus 422(5.2%), hypertension 343(4.2%), asthma 221(2.7%), anemia 122(1.5%), bleeding tendency 50(0.6%) and hypothyroidism 45(0.6%). There were statistically significant differences between male and female in hypertension disease (male 3.6%; female 5.4%, p=0.00); anemia disease (male 0.9%, female 2.6%, p=0.00); hematological disease (male 0.1%, female 0.3%, p=0.03); hepatitis (male 0.3%, female 0.1%, p=0.03); syphilis disease (male 0.2%, female 0.0%, p=0.03); hypothyroidism (male 0.0%, female 1.5%, p=0.00); other thyroid disease (male 0.0%, female 0.4%, p=0.00); penicillin allergy (male 0.3%, female 0.9%, p=0.00). Conclusion: Diabetes mellitus, hypertension, and asthma were most prevalent medical conditions among dental patients. Therefore, documenting the full medical history and clinical examinations are necessary before and after dental treatment.
The IGRINS YSO Survey II: Veiling Spectra of Pre-main-sequence Stars in Taurus-Auriga

We present measurements of the H- and K-band veiling for 141 young stellar objects (YSOs) in the Taurus-Auriga star-forming region using high-resolution spectra from the Immersion Grating Near-Infrared Spectrometer. In addition to providing measurements of r H and r K , we produce low-resolution spectra of the excess emission across the H and K bands. We fit temperatures to the excess spectra of 46 members of our sample and measure near-infrared excess temperatures ranging from 1200–2200 K, with an average of 1575 ± 225 K. We compare the luminosity of the excess continuum emission in Class II and Class III YSOs and find that a number of Class III sources display a significant amount of excess flux in the near-infrared. We conclude that the mid-infrared SED slope, and therefore young stellar object classification, is a poor predictor of the amount of near-infrared veiling. If the veiling arises in thermal emission from dust, its presence implies a significant amount of remaining inner-disk (<1 au) material in these Class III sources. We also discuss the possibility that the veiling effects could result from massive photospheric spots, unresolved binary companions, or accretion emission. Six low-mass members of our sample contain a prominent feature in their H-band excess spectra that is consistent with veiling from cool photospheric spots.
Potential Role of Cutting Date in Lodging and Yield of Three Oat Cultivars

This study aimed to investigate the role of cutting at different growth stages according to the Zadoks scale and the possibility of reducing plant height and lodging at the end of the season. Moreover, it aimed to study the effect of cutting on some growth and yield traits of oat cultivars introduced into Iraq. A field experiment was carried out in an agricultural area on the left bank of the Euphrates River in the city of Ramadi during the winter season of 2020-2021. In this experiment, a randomized complete block design (RCBD), factorial arrangement, with three replications was used. The experiment included two factors: the first factor included three cutting dates according to the Zadoks scale: “Main stem and one tiller (GS21), main stem and four tillers (GS24), Main stem and seven tillers (GS27)”, in addition to the control without cutting. The second factor included three oat cultivars: Carrolup, Genzania, and Shafa. The most important results are summarized as follows: Cutting at all growth stages delayed ripening and reduced plant height, cutting at GS24 and GS27 reduced lodging, and cutting at GS27 reduced the grains per panicle, 1000 grain weight, grain yield, and total dry matter. Genzania cultivar was superior in grain yield and total dry matter. The cultivars showed similar responses to cutting dates in the terms of lodging and yield. It can be concluded from this study that cutting at GS24 is beneficial in reducing lodging without a negative impact on yield quantity.