Miracle-dz/UniFAR-FTUs huggingface dataset:
Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market

Research background: Audits are intended to ensure the reliability of financial statements, as this is fundamental for different stakeholders. However, both auditor tenure and audit fees could affect the earnings management of companies. In 2014, the European Union established a mandatory audit firm rotation policy. In the United States, although there is still no mandatory regulation in this regard, there has been a large public debate over the advisability of this policy. Another unresolved controversy is whether audit fees determine audit quality. Purpose of the article: The aim of this research is to study the effect of auditor tenure and audit fees on earnings management, i.e., to determine whether a longer-term relationship between the auditor and the audited company, as well as higher audit fees, reduce the audited company's earnings management, thereby making the financial statements more reliable for stakeholders and increasing the quality of the audit report. In addition, the Big Four auditing companies in the United States were analyzed in order to determine the influence of corporate culture. Methods: A sample of companies listed in the S&P 500 stock market index was employed for the analysis, covering the years 2012 to 2021, resulting in a dataset comprising 3,010 observations. To examine the research hypotheses while mitigating the potential bias from omitted variables, a linear regression analysis was conducted using panel data with fixed effects regression. To enhance the robustness of the results, winsorized variables were also employed. Findings & value added: Overall, the results confirm that the quality of financial statements improves as auditor tenure increases, and so implementing a mandatory auditor rotation may not be in a company’s best interests. The results also support the market segmentation theory, as higher audit fees are aligned with higher quality financial reporting. Furthermore, by analyzing the Big Four audit companies in the US, it is shown that the influence of audit fees and auditor tenure on earnings management also depends on the internal aspects of the particular audit firm, especially its ethical culture. In sum, US policymakers should neither set limits on audit fees nor enforce a mandatory audit firm rotation similar to that of the EU.
Mimicry and the eye of the beholder

Recent experiments (Dittrich et al. ( Proc.R. Soc. Lond. B 251, 195 (1993))) suggest that pigeon perception of wasp mimicry by hoverflies is similar to that of humans and of computer-based image matching. However, the relations are nonlinear and may explain why some species are abundant despite their being poor mimics to the human eye. We suggest that these discrepancies between pigeon and human categorization may lie in the differences between avian and primate colour vision. As pigeon categorization and computer image analysis were both assessed by using colour slides designed for human vision, they lacked the natural colour information available to wild birds, in particular that from ultraviolet (uv) wavelengths.
Comprehensive Genome-Wide Identification of the RNA-Binding Glycine-Rich Gene Family and Expression Profiling under Abiotic Stress in Brassica oleracea

The RNA-binding glycine-rich proteins (RBGs) of the glycine-rich protein family play vital roles in regulating gene expression both at the transcriptional and post-transcriptional levels. However, the members and functions in response to abiotic stresses of the RBG gene family remain unclear in Brassica oleracea. In this study, a total of 19 BoiRBG genes were identified through genome-wide analysis in broccoli. The characteristics of BoiRBG sequences and their evolution were examined. An analysis of synteny indicated that the expansion of the BoiRBG gene family was primarily driven by whole-genome duplication and tandem duplication events. The BoiRBG expression patterns revealed that these genes are involved in reaction to diverse abiotic stress conditions (i.e., simulated drought, salinity, heat, cold, and abscisic acid) and different organs. In the present research, the up-regulation of BoiRBGA13 expression was observed when subjected to both NaCl-induced and cold stress conditions in broccoli. Moreover, the overexpression of BoiRBGA13 resulted in a noteworthy reduction in taproot lengths under NaCl stress, as well as the inhibition of seed germination under cold stress in broccoli, indicating that RBGs play different roles under various stresses. This study provides insights into the evolution and functions of BoiRBG genes in Brassica oleracea and other Brassicaceae family plants.
Development of collembolans after conversion towards organic farming

In Northern Germany, a diverse and complex experimental farm of the Federal Agricultural Research Centre (FAL) was set-up in 2001 covering all main aspects of organic farming. Previously, the 600 ha farm had been managed conventionally. Adjacent conventional farms were used as reference. The aim of this project was to study collembolans, microbial biomass and soil organic carbon in six organically farmed fields managed as a crop rotation of six different crops compared with an adjacent conventionally managed field. We hypothesised that the specific management in organic farming promotes soil biota. Soil samples were taken during the growing season in 2004. Collembolan abundances and microbial biomass were lower under organic management, but, generally, collembolan diversity was higher in organically farmed fields combined with a shifting in the dominance structure of the species. This result reveals that, even after three years, the soil biota is still changing with management conversion.
Recombinant C1 inhibitor in the prevention of severe COVID-19: a randomized, open-label, multi-center phase IIa trial

Background Conestat alfa (ConA), a recombinant human C1 inhibitor, may prevent thromboinflammation. Methods We conducted a randomized, open-label, multi-national clinical trial in which hospitalized adults at risk for progression to severe COVID-19 were assigned in a 2:1 ratio to receive either 3 days of ConA plus standard of care (SOC) or SOC alone. Primary and secondary endpoints were day 7 disease severity on the WHO Ordinal Scale, time to clinical improvement within 14 days, and safety, respectively. Results The trial was prematurely terminated because of futility after randomization of 84 patients, 56 in the ConA and 28 in the control arm. At baseline, higher WHO Ordinal Scale scores were more frequently observed in the ConA than in the control arm. On day 7, no relevant differences in the primary outcome were noted between the two arms (p = 0.11). The median time to defervescence was 3 days, and the median time to clinical improvement was 7 days in both arms (p = 0.22 and 0.56, respectively). Activation of plasma cascades and endothelial cells over time was similar in both groups. The incidence of adverse events (AEs) was higher in the intervention arm (any AE, 30% with ConA vs. 19% with SOC alone; serious AE, 27% vs. 15%; death, 11% vs. 0%). None of these were judged as being related to the study drug. Conclusion The study results do not support the use of ConA to prevent COVID-19 progression. Clinical trial registration https://clinicaltrials.gov, identifier NCT04414631.
Effective Local and Secondary Protein Structure Prediction by Combining a Neural Network-Based Approach with Extensive Feature Design and Selection without Reliance on Evolutionary Information

Protein structure prediction continues to pose multiple challenges despite outstanding progress that is largely attributable to the use of novel machine learning techniques. One of the widely used representations of local 3D structure—protein blocks (PBs)—can be treated in a similar way to secondary structure classes. Here, we present a new approach for predicting local conformation in terms of PB classes solely from amino acid sequences. We apply the RMSD metric to ensure unambiguous future 3D protein structure recovery. The selection of statistically assessed features is a key component of the proposed method. We suggest that ML input features should be created from the statistically significant predictors that are derived from the amino acids’ physicochemical properties and the resolved structures’ statistics. The statistical significance of the suggested features was assessed using a stepwise regression analysis that permitted the evaluation of the contribution and statistical significance of each predictor. We used the set of 380 statistically significant predictors as a learning model for the regression neural network that was trained using the PISCES30 dataset. When using the same dataset and metrics for benchmarking, our method outperformed all other methods reported in the literature for the CB513 nonredundant dataset (for the PBs, Q16 = 81.01%, and for the DSSP, Q3 = 85.99% and Q8 = 79.35%).
Oysters' Integration on Submerged Breakwaters Offers New Adaptive Shoreline Protection in Low‐Energy Environments in the Face of Sea Level Rise

Sea level rise (SLR) and increasing storm frequency threaten coastal environments. Engineering solutions such as breakwaters will become ineffective for wave attenuation and erosion control due to SLR. As a natural alternative, oysters create three‐dimensional, complex reef structures that attenuate wave energy and increase sedimentation rates. If coupled with breakwaters, oysters may maintain breakwaters' efficiency over time as they are expected to grow with SLR. Here, we measured bathymetric changes over 3 years (via GPS) and wave dampening due to four‐made intertidal breakwaters within a small cove of the Choptank River (MD, USA). Then, we modeled the coupling of such gray structures with oysters through Delft3D‐SWAN to evaluate the performances of such hybrid solutions on coastal protection, under future scenarios of SLR and climate change. Modeling hydrodynamic results showed a gradual reduction in wave attenuation due to SLR. However, when oysters were included in the modeling, wave dampening in 100 years was 75% and 60% greater than gray breakwaters, at high and low tides, respectively. Morphodynamic results showed increasing net export of sediment from the coast due to SLR. Oyster addition also provided shoreline protection and sediment retention in 100 years compared with the use of breakwaters alone, thanks to oysters' capability to grow with SLR. The coupling between oysters and breakwaters may represent a valuable and effective methodology to protect our coast over a changing climate and a rising sea, where optimal conditions for oyster survivability occur and are maintained over time.
Variabilidad y cambios climáticos observados y esperados en el Altiplano

This study analyses temperature, rainfall irregularity and droughts in the Altiplano of Northern Chile at different temporal and spatial scales using data from meteorological stations and high spatial resolution climatic coverage, in respect to current and future scenarios included in the Fifth IPCC report. The aim of this work is to analyze and evaluate climate variability and climate change affecting this region. Our work confi rms an increase in temperature, and offers regional scale precision as to the predicted reduction in rainfall, as well as its predicted increase in variability. We identifi ed territories with distinct responses to climate change in the Altiplano, considering spatial and temporal variability in temperature, rainfall and extreme events (storms and droughts). Our results indicate a high coeffi cient of variation in annual rainfall and an opposite response when the concentration index for daily precipitation is considered.
Dynamics of vertical mixing in a shallow lake with submersed macrophytes

A model for vertical turbulent diffusion and stratification in a shallow lake with submersed macrophytes is formulated on the basis of a one‐dimensional equation for production, transport, and dissipation of turbulent kinetic energy, coupled with a vertical heat transfer equation. Numerical solutions of the coupled equations allow simulation of the hourly variation of water temperature profiles in a shallow lake as a function of varying weather parameters. The model can be used to simulate water temperature and turbulent kinetic energy profiles in locations of a shallow lake with either dense macrophyte beds or relatively open water. The water temperature simulations are in good agreement with field data from a shallow lake. During the day, macrophyte beds are found to increase the strength of temperature stratification and to reduce the mixed layer depth compared to open water. Macrophyte beds are found to have relatively little effect on nighttime deepening of the mixed layer because of surface cooling. Lateral transport between open water and macrophyte beds of finite horizontal dimensions (patchiness) may limit the accuracy of one‐dimensional transport models. Vertical diffusivity coefficient profiles found in this study may be useful to investigate mass transport in shallow lakes with macrophytes.
Residential Land Values and Walkability

We examine 5,603 property transactions in Jefferson County, Alabama that take place between 2004 and 2008. Using OLS regressions, we estimate the extent to which differences in walkability, as measured by Walk Score™, can explain the variability in land values. We find that after controlling for population growth and lot size, land values generally increase with walkability and that this result is stable over time. However, we find evidence that this impact reverses as neighborhoods become more car-dependent. This car dependency increases as the distance from the central business district increases. We consider the implications of our findings on mixed-use developments in what we believe is the first study to address walkability in this context of sustainable development.
UPPER QUATERNARY LANDSCAPE AND CLIMATE EVOLUTION IN THE NORTE CHICO (NORTHERN CHILE): AN OVERVIEW

The distribution of geoecological units in the Norte Chico is the result of a complex evolution, which is reconstructed here for Upper Quaternary time, based on geomorphologic and pedologic studies. A humid phase around 30,000 B.P. is documented within the Andes only, followed by arid conditions throughout the Norte Chico during the Last Glacial Temperature Minimum (LGTM; 19,000 B.P.). The main phase of soil development from the coast up to 3,400 m occurred during the Late Glacial period. Following that, the climate became more arid and warmer, manifested by a less dense vegetation cover and increasing influence of heavy rains, leading to severe soil erosion and activation of alluvial fans. Outside the Andes these arid conditions prevailed during the Early- to Mid-Holocene, while above 2,500 m a warm Holocene climatic optimum accompanied by greater humidity is documented from the soils at that time; this indicates a strong contrast between the Andes and their western foreland. The present semi-arid conditions developed some 3,000 years ago, leading to semi-stable geoecological conditions which have become increasingly influenced by human activity.
Promoting self-directed learning skills in a first-year problem-based university program with a self-development intervention

ABSTRACT This study investigated whether an intervention aimed at self-development would stimulate the self-directed learning skills of university students within a problem-based learning program. In a randomized controlled trial study, 408 first-year psychology students were randomly assigned to an experimental or control condition. During their courses, all students received the problem-based program, including feedback from their tutors on professional behaviour and study skills. Students in the experimental group also received an extra self-development intervention including two sessions with a mentor, during which students were asked to reflect on personal learning goals. At the beginning and end of the year, students’ self-directed learning skills were measured with two questionnaires. Over the year, students in the experimental group showed a larger increase in their self-control, in their ability to monitor improvement during task performance, and in their ability to evaluate process and outcome after task execution. Also, their willingness to invest study effort had not decreased, in contrast to students in the control group. These findings show that a relatively simple intervention making students reflect more on their self-development can have a significant effect on a number of relevant self-directed learning skills, even when added to a problem-based learning university program that is already focused on stimulating self-directed learning.
Interannual, Decadal, and Transient Greenhouse Simulation of Tropical Cyclone–like Vortices in a Regional Climate Model of the South Pacific

Tropical cyclone-like vortices (TCLVs) in the South Pacific Ocean are studied using the CSIRO Division of Atmospheric Research Limited Area Model (DARLAM), nested in a transient carbon dioxide simulation of the CSIRO Mark2 global coupled GCM. This GCM is able to simulate El Nino-Southern Oscillation (ENSO)-like interannual variations, although the amplitude of these is considerably smaller than observed. A comparison is made between observed geographical variations of cyclone formation caused by ENSO and similar variations simulated by DARLAM. An analysis of the simulated interannual variability of TCLV formation suggests that under La Nina conditions TCLVs tend to occur closer to the coast of Australia, whereas under El Nino conditions TCLVs tend to occur farther eastward, in agreement with observations. Under enhanced greenhouse conditions, this geographical variation continues. In addition, the total number of TCLVs in the South Pacific region decreases in a warmer world. As in previous simulations using DARLAM, there is a southward movement in TCLV occurrence under enhanced greenhouse conditions, although this has not been simulated to date by other climate models. The GCM simulation of sea surface temperatures also exhibits coherent decadal variability that has some similarities to the observed ENSO-like decadal variability. This variability forces decadal variations in TCLV formation that, like ENSO-forced variations, have geographically distinct centers of action.
Tumor microbiome analysis provides prognostic value for patients with stage III colorectal cancer

Introduction Although patients with colorectal cancer (CRC) can receive optimal treatment, the risk of recurrence remains. This study aimed to evaluate whether the tumor microbiome can be a predictor of recurrence in patients with stage III CRC. Methods Using 16S rRNA gene sequencing, we analyzed the microbiomes of tumor and adjacent tissues acquired during surgery in 65 patients with stage III CRC and evaluated the correlation of the tissue microbiome with CRC recurrence. Additionally, the tumor tissue microbiome data of 71 patients with stage III CRC from another center were used as a validation set. Results The microbial diversity and abundance significantly differed between tumor and adjacent tissues. In particular, Streptococcus and Gemella were more abundant in tumor tissue samples than in adjacent tissue samples. The microbial diversity and abundance in tumor and adjacent tissues did not differ according to the presence of recurrence, except for one genus in the validation set. Logistic regression analysis revealed that a recurrence prediction model including tumor tissue microbiome data had a better prediction performance than clinical factors (area under the curve [AUC] 0.846 vs. 0.679, p = 0.009), regardless of sex (male patients: AUC 0.943 vs. 0.818, p = 0.043; female patients: AUC 0.885 vs. 0.590, p = 0.017). When this prediction model was applied to the validation set, it had a higher AUC value than clinical factors in female patients. Conclusion Our results suggest that the tumor microbiome of patients with CRC be a potential predictor of postoperative disease recurrence.
Speleothem constraints on marine isotope stage (MIS) 5 relative sea levels, Yucatan Peninsula, Mexico

Rates of sea‐level fall at the termination of the last interglacial are poorly defined and archives from which sea‐level elevations are constrained during marine isotope stage (MIS) 5 in the western North Atlantic–Caribbean region are restricted spatially to a few key sites. Here, growth periods of presently submerged but subaerially deposited speleothems from the Yucatan Peninsula, south‐east Mexico, are dated using the 230Th/234U multi‐collector inductively coupled plasma mass spectrometric method. The growth periods, used to constrain maximum elevations of relative sea level, are in agreement with glacio‐isostatic adjustment models for the near to intermediate region of the former North American ice sheets. Furthermore, our data provide additional constraints on the timing of peak relative sea levels during MIS 5a and 5c, and the timing of the regression following the last interglacial highstand. Combining our data with coral archives of minimum relative sea level from the same region provides a novel approach to calculating the rate of relative sea‐level fall, although initial estimates are poorly constrained because of the wide range in ages observed for the most suitable corals. Copyright © 2013 John Wiley & Sons, Ltd.
Potential changes in rainfall erosivity in the U.S. with climate change during the 21st century

ABSTRACT: The erosive power of rainfall can be expected to change as climate changes. Such erosive changes are likely to have significant impacts on local and national soil conservation strategies. This study uses results of climate change scenarios from two coupled Atmosphere-Ocean Global Climate Models to investigate the possible levels and patterns of change that might be expected over the 21st century. Results of this study suggest the potential for changes in rainfall erosivity across much of the continental United States during the coming century. The magnitude of change (positive or negative) across the country over an 80 year period averaged between 16–58%, depending upon the method used to make the predictions. Some area of the country showed increases and others showed decreases in erosivity. Spatial distributions of calculated erosivity changes indicated areas of both consistency and inconsistency between the two climate models.