Miracle-dz/UniFAR-FTUs huggingface dataset:
Probable earning manipulation and fraud in banking sector. Empirical study from East Africa

Abstract The aim of the study was to determine extent of earning manipulations and possible fraudulent activities in banking sector. The study involved banks in East Africa where the financial statements of 34 banks in Kenya, 30 banks in Tanzania and 20 banks in Uganda were analysed. The study used Beneish model to classify banks as manipulators and non-manipulators. Later, probit regression model was applied based on the results of Beneish model to reclassify the banks as fraudulent or otherwise. The study revealed that 79.4% of Kenyan, 83.3% of Tanzanian and 70% of Ugandan banks could be non-manipulators. Further analysis showed that 79.4%, 76.7% and 80% of Kenyan, Tanzanian and Ugandan banks, respectively, were possibly not engaged in fraudulent activities. The study concluded that some banks could have been involved in earning management and fraud. The study contributes earning management literature by providing evidence that earning management is rife in banking sectors in less-developed countries though banks have strict regulations. The study further contributes to mechanisms of reclassification of institutions as either fraudulent or otherwise. The study recommends that financial statements prepared must be given professional autonomy. Further, it was recommended that the auditors should emphasise computations of ratios by financial statement prepared in order to give a clear, true and fair view of financial position of organizations. The study findings can be used by the management, regulators and government bodies in less developed and developing countries to develop policies that would seal the loopholes that fraudsters use.
Explaining non-performing loans in Greece: a comparative study on the effects of recession and banking practices

Using a new dataset of macroeconomic and banking-related variables we attempt to explain the evolution of “bad” loans in Greece over the period 2005-2015. Our findings suggest that the primary cause of the sharp increase in non-performing loans (NPLs) following the outbreak of the sovereign debt crisis can be mainly attributed to the unprecedented contraction of domestic economic activity and the subsequent rise in unemployment. Furthermore, our results offer no empirical evidence in support of a range of examined hypotheses assuming overly aggressive lending practices by major Greek credit institutions or any systematic efforts to boost current earnings by extending credit to lower credit quality clients. We find that the transmission of macroeconomic shocks to NPLs takes place relatively fast, with the estimated magnitude of the respective responses being broadly comparable with that documented in some earlier studies for other euro area periphery economies. Overall, our results support a swift implementation of reforms agreed with official lenders in the context of the new (3rd) bailout programme. These envisage the modernization the county’s private sector insolvency framework and the creation of a more efficient model for the management of NPLs. A vigorous implementation of these reforms is key for allowing a resumption of positive credit creation, by freeing up valuable resources that are currently trapped in unproductive sectors of the domestic economy. This, in turn, would facilitate a speedier return to positive economic growth and a gradual reduction in unemployment.
Nrf2 Activation in Chronic Kidney Disease: Promises and Pitfalls

The nuclear factor erythroid 2-related factor 2 (Nrf2) protects the cell against oxidative damage. The Nrf2 system comprises a complex network that functions to ensure adequate responses to redox perturbations, but also metabolic demands and cellular stresses. It must be kept within a physiologic activity range. Oxidative stress and alterations in Nrf2-system activity are central for chronic-kidney-disease (CKD) progression and CKD-related morbidity. Activation of the Nrf2 system in CKD is in multiple ways related to inflammation, kidney fibrosis, and mitochondrial and metabolic effects. In human CKD, both endogenous Nrf2 activation and repression exist. The state of the Nrf2 system varies with the cause of kidney disease, comorbidities, stage of CKD, and severity of uremic toxin accumulation and inflammation. An earlier CKD stage, rapid progression of kidney disease, and inflammatory processes are associated with more robust Nrf2-system activation. Advanced CKD is associated with stronger Nrf2-system repression. Nrf2 activation is related to oxidative stress and moderate uremic toxin and nuclear factor kappa B (NF-κB) elevations. Nrf2 repression relates to high uremic toxin and NF-κB concentrations, and may be related to Kelch-like ECH-associated protein 1 (Keap1)-independent Nrf2 degradation. Furthermore, we review the effects of pharmacological Nrf2 activation by bardoxolone methyl, curcumin, and resveratrol in human CKD and outline strategies for how to adapt future Nrf2-targeted therapies to the requirements of patients with CKD.
Are children driving the gender wage gap ? Comparative evidence from Poland and Hungary 1

We examine how much children and responsibilities related with them contribute towards the divergence of men’s and women’s wages, and consequently, to the formation of the gender wage gap. To derive the relative contribution of gender specific wage inequalities caused by the parenthood to the overall gender wage gap, we provide a modification of standard Oaxaca-Blinder decomposition method, and correct simultaneously for selection into work and parenthood. Contrary to our expectations, the findings show that most of the gender wage inequality is due to the positive wage gap between men who do and do not have children and not due to the wage penalty incurred by mothers.
Does Corporate Governance Effects Firm Performance in Case of Pakistani Market

We investigated whether differences in quality of firm level corporate governance can explain the firm level performance in cross-section of companies listed at Karachi Stock Exchange. We analyzed relationship between firm-level value and total Corporate Governance Index (CGI) and three sub-indices: board composition, shareholdings and ownership and disclosures and transparency for a sample of 50 firms listed on the Karachi Stock Exchange. The firm value is measured by Tobin’s Q, return on asset and return on equity. The results indicate that corporate governance does matter in Pakistan. However not all elements of governance are important. The board composition index and ownership and shareholdings index enhance firm performance, where as disclosure and transparency index has no significant effect on firm performance. However we point out those adequate firm-level governance standards which can not replace the solidity of the firm. The low production and bad management practices can not be covered with transparent disclosures and transparency standards.
Perceptions of hazing among young male United States military service members: A qualitative analysis

Abstract This study examines hazing among a sample of young male service members in the United States (US) military. Individual semi-structured interviews were conducted with active duty service members (N = 10) aged 18 to 24 at a large Southeastern US Army post to examine their conceptualization of hazing. Thematic analysis revealed three emergent themes: (1) the definition of hazing and hazing behaviors; (2) the ritualistic nature of hazing; and (3) the sexual nature of hazing. Most participants provided their own definition of hazing. One participant had difficulty in differentiating between hazing and bullying, the others had distinct definitions as they relate to motives. Results are consistent with prior research indicating that service members lack a full understanding of what constitutes hazing attributes and demonstrate an inability to accurately define hazing in line with current US military policy. Investigation into understanding hazing in the US military is warranted, including the intersection between sexual victimization and hazing. Thus, prevention programming is needed to reduce hazing, and ameliorate negative mental, emotional, and physical outcomes that result from these acts in the military.
Medical students ’ empathy and their career preference

1 Poradnia Zdrowia Psychicznego, ZOZ dla Szkó3 Wy¿szych PLMA w £odzi. Dyrektor SP ZOZ PLMA: dr n. med. Zbigniew Muras 2 Katedra Psychiatrii Uniwersytetu Medycznego w £odzi, Klinika Zaburzeñ Afektywnych i Psychotycznych. Kierownik: prof. dr hab. n. med. Jolanta Rabe-Jab3oñska 3 Wydzia3 Filozofii Chrzeœcijañskiej, Psychologia, Uniwersytet Kardyna3a Stefana Wyszyñskiego w Warszawie. Kierownik: prof. UKSW dr hab. Jan Krokos Correspondence to: Agnieszka Pawe3czyk, SP ZOZ PLMA, ul. Rewolucji 1905 37/39, 90-206 £ódŸ, e-mail: agnieszka.pawelczyk@wp.pl Source of financing: Department own sources
Use of an In-Class Sensory Activity Schedule for a Student with Autism: Critical Case Study

Many students with autism and intellectual disability demonstrate atypical sensory behaviours which impact on their schooling. Few studies provide empirical support for teachers using planned sensory activities in special education classrooms. Aim: To determine whether a classroom based Sensory Activity Schedule (SAS) improves behavioural outcomes for one student with ASD who demonstrated atypical sensory processing and associated challenging behaviour. Methods: Critical case study methods were used to describe changes in the frequency of challenging behaviour “incidents” recorded for one eight year old student with autism over one school term during implementation of a Sensory Activity Schedule. Results: There was a reduction in the reported frequency of challenging behaviour incidents which were associated with sensory triggers over one school term. Conclusion: When applied with caution, in context, and with appropriate training, a Sensory Activity Schedule was associated with a reduction in challenging behaviour incidents for one student with autism during classroom activities.
Racial Disparities in Occult Hypoxemia and Clinically Based Mitigation Strategies to Apply in Advance of Technological Advancements

BACKGROUND: Pulse oximetry is the mainstay of patient oxygen monitoring. Measurement error from pulse oximetry is more common for those with darker skin pigmentation, yet this topic remains understudied, and evidence-based clinical mitigation strategies do not currently exist. Our objectives were to measure the rate of occult hypoxemia, defined as arterial oxygen saturation (SaO2) < 88% when pulse oximeter oxygen saturation was between 92–96%, in a racially diverse critically ill population; to analyze degree, direction, and consistency of measurement error; and to develop a mitigation strategy that minimizes occult hypoxemia in advance of technological advancements. METHODS: We performed a multi-center retrospective cohort study of critically ill subjects. RESULTS: Among 105,467 paired observations from 7,693 subjects, we found occult hypoxemia was more common among minority subjects. The frequency of occult hypoxemia was 7.9% versus 2.9% between Black and white subjects, respectively, (P < .001). Pulse oximeter measurement errors were inconsistent throughout a patient encounter, with 67% of encounters having a range of intra-subject measurement errors > 4 percentage points. In 75% of encounters, the intra-subject errors were bidirectional. SaO2 < 88% was less common at higher pulse oximeter oxygenation ranges (4.1% and 1.8% of observations among Black and white subjects at a pulse oximeter threshold of 94–98%). Although occult hypoxemia was further reduced at oxygenation saturation range 95–100%, the frequency of hyperoxemia (partial pressure of arterial oxygen > 110 mm Hg) became more common, occurring in 42.3% of Black and 46.0% of white observations. CONCLUSIONS: Measurement error in pulse oximetry is common for all racial groups, but occult hypoxemia occurred most commonly in Black subjects. The highly variable magnitude and direction of measurement error preclude an individualized mitigation approach. In advance of technological advancements, we recommend targeting a pulse oximetry saturation goal of 94–98% for all patients.
Endogenous Spatial Regression and Delineation of Submarkets: A New Framework with Application to Housing Markets

Definition of housing submarkets is important at both conceptual and empirical levels. In the housing studies literature, submarkets have been defined according to three different criteria: i) similarity in hedonic housing characters, ii) similarity in hedonic prices; iii) substitutability of housing units. We argue that the simultaneous fulfilment of criteria i) and ii) is a sufficient condition for criteria iii) to be fulfilled. Criterion i) is directly observable, while criterion ii) can be checked by a model able to detect and analyse spatial heterogeneity in the shadow prices. Here, we propose a new framework, based on a synthesis of spatial econometrics, functional data analysis (FDA) and geographically weighted regression (GWR). The framework is applied to a hedonic regression model where the dependent variable is logarithm of house prices per square meter and housing features are regressors. Thus, we delineate submarkets by clustering (jointly) on the surfaces of the estimated functional partial effects and housing features. The above model addresses two main limitations of previous approaches. First, endogeneity in spatial structure can be incorporated in the model. Second, the framework does not require delineation of housing submarkets a priori. Application to the housing market of the Aveiro-Ilhavo urban conglomeration in Portugal implies submarkets that emphasize the historical and endogenous evolution of the urban spatial structure.
Urban climate studies in a subtropical location: literature review and current perspectives for Curitiba, Brazil

License. The full terms of the License are available at http://creativecommons.org/licenses/by-nc/3.0/. Non-commercial uses of the work are permitted without any further permission from Dove Medical Press Limited, provided the work is properly attributed. Permissions beyond the scope of the License are administered by Dove Medical Press Limited. Information on how to request permission may be found at: http://www.dovepress. com/permissions.php Energy and Emission Control Technologies 2015:3 55–66 Energy and Emission Control Technologies Dovepress
Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession

This paper examines the role of student characteristics, personality, and perceptions of the banking and finance profession in determining the choice of an undergraduate finance major. The data employed is drawn from a survey of first-year business students at a large Australian university. Student characteristics examined include gender, secondary school studies in accounting, business and economics, grade point average and attendance mode. Perceptions of the banking and finance profession revolve around questions of overall interest, relationships of persons working within the profession, the manner in which the profession deals with problems and tasks, and the nature of these problems. A binary probit model is used to identify the source and magnitude of factors associated with a student's choice of major. The evidence provided suggests that the choice of a finance major is a function of students' overall interest in the profession, perceptions of how the profession deals with problems and tasks, the nature of these problems and tasks, mode of attendance and, to a lesser extent, gender. The study emphasizes the need to incorporate factors associated with students' personality and perceptions in analyses of this type.
Kansei Et Facta Est Lux : Experiencing Luminosity in Art and in the Real World

The experience of light determined some of the most intriguing cultural universals, yet it is an underrepresented problem in vision sciences. In their attempt to represent cultural universals, artists adopted empirical solutions to the representation of light sources. We believe that such graphic solutions are showcases of visual indexes related to the phenomenology of light, and therefore they already constitute a level of explanation for luminosity perception. This claim is supported by psychophysical experiments on the ‘glare effect’, an illusion that generates a vivid impression of self-luminosity only by means of quasi-linear luminance ramps. Recent studies show that a similar illusion can be obtained in absence of physically continuous luminance ramps. Results from several experiments suggest that: 1) the key features for luminosity perception lie within the photo-geometric structure of the proximal stimulus; 2) the processes involved in luminosity perception are intrinsically different from those involved in surface color perception.
A Statistical Model of Temporal Variation of Seismicity in the Inner Zone of Southwest Japan Related tote Great Interplate Earthquakes along the Nankai Trough

To evaluate the temporal variation of seismicity in the Inner Zone of Southwest Japan before and after the Nankai trough events, we introduced a statistical model and estimated the value of the model parameters. We used the data of disastrous earthquakes to estimate them. Because of the lack of spatially sufficient data, we used data from the 9th century in the case of the northern Kinki region, and in the case of the whole Inner Zone of Southwest Japan only data after the 17th century. The results show that for the northern Kinki region the seismicity has a peak before the Nankai trough events, although there is no significant change before them in the whole Inner Zone of Southwest Japan. The seismicity in the Inner Zone of Southwest Japan increases just after the Nankai trough events. We compared the obtained intensity functions with the recent JMA data from 1885 to 1995. The seismicity seems to have increased in the last 30 years. Using data from this period, we estimated the occurrence time of the next Nankai trough event. Our results show that it will occur in the 2030'S.
Does workers ' gender matter ?

Introduction: The aims of this paper were to examine how disabled workers assess encounters with return-to-work (RTW) stakeholders during sickness absence due to common mental disorders (CMD) and to investigate gender differences in these assessments. Method: Data on contact with and assessment of encounters with RTW-stakeholders were obtained from a questionnaire investigation (N = 226). The participants were recruited from employees applying for sickness benefits due to CMD from the Municipality of Copenhagen. Results: High support was most often reported from the personal and health system, especially from the psychologists (83%), while encounters with social insurance officers were least often reported to be highly supportive (16%). Colleagues were more often reported to be highly supportive (49%) than supervisors (30%). Gender differences were found both in contact with and assessments of encounters. Women were less likely to participate in a sickness absence interview with the employer, to receive care from a psychiatrist, and also assessed the encounter with the supervisor as less supportive and respectful. Gender differences remained statistically significant after controlling for several covariates, including depressive symptoms. Conclusion: The study findings strongly indicate that further attention needs to be directed towards improving the workers’ relationship with supervisors and social insurance officers. Findings apply in particular to women.
Diffuse auroral precipitation.

In this review, we summarize one at least plausibly coherent view of the self-consistent coupling of convection in the plasma sheet to particle precipitation and the ionosphere. We focus upon our understanding of the plasma instabilities responsible for diffuse auroral precipitation. At present, the electrostatic ion and electron cyclotron harmonic loss-cone instabilities seem to be the best candidates. However, they depend sensitively upon the cold electron density and temperature deep in space on auroral field lines, parameters about which we have little or no experimental or theoretical information.
Perception of Benefits and Barriers Associated with the Management Systems Integration - A Comparative Study of Slovak and Ukrainian Organizations

The article discusses the benefits and barriers associated with the implementation of integrated management systems. The results of a questionnaire survey conducted in Slovak and Ukrainian companies with implemented IMS confirm that Ukrainian and Slovak companies generally perceive the introduction of IMS positively, regardless of the length of the period (number of years) IMS is implemented. The most frequently reported benefits were (1) increased quality of products and services, (2) a competitive, and (3) customer acquisition and retention. With regard to barriers perceived, Ukrainian companies generally perceive the introduction of IMS positively, although slightly larger barriers were overcome by larger companies, the opposite was true for Slovak companies. However, the dependence of the perception of barriers in the IMS implementation on the size of the company was not statistically proven. The most frequently reported barriers were an administrative burden and a lack of tools for IMS auditing and evaluation. The study expands the empirical evidence on perceived benefits and barriers of IMS implementation and can serve managers in their effort to overcome the difficulties and take full advantage of IMS implementation.
THE DISTRIBUTION AND LIFE HISTORY OF ARRHOPALITES CAECUS ( TULLBERG ) : ORDER : COLLEMBOLA , IN WIND CAVE , SOUTH DAKOTA , USA

Arrhopalites caecus (Tullberg) was initially described and studied by Tullberg (1871) and Böerner (1906) and has been found in caves and surface localities in Europe and North America (Christiansen, 1966). The genus Arrhopalites is one of the more widespread cave forms of Collembola within the Holarctic region (Vandel, 1965). Although a recent catalog of the genus Arrhopalites in North American caves (Zeppelini and Christiansen, 2003) did not include caves of the Black Hills of South Dakota, the genus has been collected in both Wind Cave and Jewel Cave. Christiansen and Bellinger (1980, 1998) reported finding Arrhopalites caecus in Custer County, South Dakota (the county where Wind Cave is located), while Moore et al. (1996) found the species in both Wind Cave and nearby Jewel Cave. Reports on the geographic distribution of and morphological description of A. caecus are available, but little information on its behavior, and to our knowledge, no information on the D2 region of its 28s rDNA or its life history have been reported. Given the ease that we were able to initiate viable cultures from single individuals, we suspected that A. caecus might reproduce parthenogenetically. The objectives of our study were as follows: 1) determine the nucleotide sequence of the D2 region of the 28s rDNA of A. caecus, 2) determine the extent of the distribution of A. caecus within Wind Cave, and 3) observe and document the life history of A. caecus.
Worker Demographics and Earnings on Amazon Mechanical Turk: An Exploratory Analysis

Prior research reported that workers on Amazon Mechanical Turk (AMT) are underpaid, earning about $2/h. But the prior research did not investigate the difference in wage due to worker characteristics (e.g., country of residence). We present the first data-driven analysis on wage gap on AMT. Using work log data and demographic data collected via online survey, we analyse the gap in wage due to different factors. We show that there is indeed wage gap; for example, workers in the U.S. earn $3.01/h while those in India earn $1.41/h.