Miracle-dz/UniFAR-FTUs huggingface dataset:
CEO attributes, board independence, and real earnings management: Evidence from Nigeria

Abstract Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an independent board ensures accurate and reliable financial reporting practice. The study also examines the extent to which independent boards moderate the relationship between CEO attributes and real earnings management. Using a sample of 292 observations from Nigeria, an emerging market, from 2018 to 2021, a feasible generalized least square (FGLS) regression model was used to analyze the data. The authors also consider alternative measures of real earnings management. Our results demonstrate that CEO financial expertise, compensation, and CEO nationality reduce real earnings management and improve the financial reporting quality. Accordingly, the results show that independent directors on the board strengthen the CEO’s ability to reduce likely earnings manipulation. However, we find that the presence of a female CEO does not mitigate real earnings manipulation, but that the presence of independent directors enhances the ability of female CEOs to reduce earnings manipulation and produce reliable financial reports. Our results are robust and may have implications for regulators, shareholders, managers, and researchers because it shows that CEO attributes and the presence of independent directors on the board are associated with higher earnings quality.
Unipolar injection induced instabilities in plane parallel flows

The behavior of small disturbances in parallel flows of insulating liquids subjected to charge injection, with imposed electric field orthogonal to the primary flow, is studied. The resulting convective patterns and the instability thresholds, for plane Couette and Poiseuille flows, have been determined. Particular attention has also been given to the energy transfer between the primary flow and the secondary flow in order to gain physical insight into the way the inertial and the electric physical mechanisms act on the liquid. >
Effect of acidity on hydrolysis and depolymerization of lignocellulose in one-pot lignin-first biorefinery

In lignin-first biorefinery, extraction and depolymerization of lignin from lignocellulosic materials provide value-added lignin monomers. In this study, a mixture of acid-containing water and ethylene glycol was introduced to the lignin-fist biorefinery for simultaneously improving lignin cleavage, together with the depolymerization of cellulose and hemicellulose within one-pot. The experiments were conducted at 180-250°C under the hydrogen pressure of 30 bar for 1-6 h using oil palm empty fruit bunch (OPEFB) as a biomass source. The presence of acid and mixed solvent in the reaction provided the lignin oil yield up to 60 wt% comprising of the main monomers such as phenol, guaiacyl, and syringyl. Moreover, the acidity at pH 4 leads to the lignin monomer yield of 4.5 wt%. Glucose, xylose, and arabinose from hydrolysis of cellulose and hemicellulose in water phase were identified to clarify that the one-pot lignin-first biorefinery simultaneously depolymerize lignin and hydrolyze carbohydrate. The effects of temperature and reaction time were investigated. The results revealed that the harsh conditions result in high potential of lignin depolymerization but diminish the sugar units of carbohydrate. This study demonstrate that ethylene glycol participates in the extraction of lignin from OPEFB, while acid-containing water participates not only in depolymerization of carbohydrate but also in depolymerization of lignin. On the other hand, acid-catalyst stabilizes the reactive lignin.
Elliptic problems with nonlinearities indefinite in sign

Abstract Let Ω ⊂ R N , N ⩾3, be a bounded open set with smooth boundary and λ ∈ R . We study the Dirichlet problem,[formula]with 1 q p and h , k ∈ L ∞ ( Ω ) nonnegative functions. We prove existence, nonexistence and multiplicity results depending on λ and according to the integrability properties of the ratio k p −1 / h q −1 .
On dead-zone plus uniform threshold scalar quantization

This paper studies the rate-distortion performance of symmetric scalar quantizers to extend previous work published by the first author. We first provide a theoretical analysis of dead-zone plus uniform threshold quantization (DZ+UTQ) for nearly-uniform-reconstruction quantization (NURQ). The quantization performance is particularly investigated for Generalized Gaussian (such as Laplacian and Gaussian) sources using the squared-error distortion measure. According to the analysis, we note that the rate-distortion optimized quantizer is DZ+UTQ with NURQ for Laplacian sources, and is very similar to a DZ+UTQ for a uniform reconstruction quantizer (URQ). We further provide theoretical analysis of rate-distortion constrained DZ+UTQ with NURQ and URQ to cover other Generalized Gaussian sources and give the rate-distortion performance comparison theoretically between NURQ and URQ for DZ+UTQ. We conclude that a URQ is a near-optimal reconstruction rule for many sources, and that a DZ+UTQ classification rule is an effective classifier for it. URQ can be considered as a sub-optimal case of NURQ; the advantage of URQ being its simpler reconstruction rule. Based on the theoretical findings, a new DZ+UTQ quantization rounding technique for URQ is developed and integrated into recent H.264/AVC reference software to improve its encoding performance. Up to 1.0 dB performance improvement is observed, particularly in the very high bit rate range.
Writing About Gratitude Toward God Produces Differential Content and Outcomes Compared to Gratitude Toward Other Benefactors Among U.S. Adults

ABSTRACT We test the effectiveness of 2 different written inductions of gratitude toward God and analyze the content and outcomes of these gratitude expressions. We recruited 1,170 predominantly Christian U.S. participants across 3 CloudResearch datasets. Participants were randomly assigned to write about gratitude to God or another benefactor, including people, parents, country, and unspecified benefactors, or to write about their daily activities. Study 2 further probed nuances related to control group instructions, and Study 3 examined outcome measures related to well-being and prosociality. The participants who wrote about gratitude toward God more frequently mentioned basic needs and self-transcendence and less frequently mentioned material items compared to other benefactors. They also showed high levels of expansive emotions and religious intentions. Our research provides methodological insights relevant to gratitude writing inductions and sheds light on the content and outcomes of gratitude toward God.
FINITE ELEMENT SOLUTIONS OF LAMINAR AND TURBULENT MIXED CONVECTION IN A DRIVEN CAVITY

This paper presents laminar and turbulent mixed convection solutions of a driven cavity flow using the finite element method. For the laminar flow, distributions of velocity and temperature with and without the effect of buoyancy force are presented and compared. For the turbulent flow, governing partial differential equations of the thermal turbulence two-equati on model and kinetic turbulence two-equation model are used. Corresponding results such as kinetic eddy diffusivity, kinetic eddy energy, thermal eddy energy and their dissipations are presented.
On the vector model of angular momentum

Instead of (or in addition to) the common vector diagram with cones, we propose to visualize the peculiarities of quantum mechanical angular momentum by a completely quantized 3D model. It spotlights the discrete eigenvalues and noncommutativity of components of angular momentum and corresponds to outcomes of measurements—real or computer-simulated. The latter can be easily realized by an interactive worksheet of a suitable program package of algebraic calculations. The proposed complementary method of visualization helps undergraduate students to better understand the counterintuitive properties of this quantum mechanical observable.
Evaluation of Corpus Luteum and Plasma Progesterone the Day before Embryo Transfer as an Index for Recipient Selection in Dairy Cows

Simple Summary The use of embryo transfer (ET) in dairy cows helps to improve herd genetics. In order to improve pregnancy rates after ET, the selection of a recipient as well as a high-graded embryo is important. A larger CL and higher P4 on the day of ET represent high reproductive performance in cows. In this study, we evaluated CL size and P4 level the day before ET and their effects on the pregnancy rate. The recipients’ parity and the seasons in which ET was performed had a significant effect on the pregnancy rate, but the synchronization methods and the pre-ET evaluation values of CL size and P4 level could not predict the pregnancy rate. Embryo implantation and pregnancy maintenance depend on high P4 concentration according to the function of the CL, but in the mid-luteal phase, in which ET is performed, development variation makes it difficult to evaluate those values. Intensive evaluation of the variables involved in ET in dairy cows will lead to an improvement in the pregnancy rate and productivity. Abstract The aim of the present study was to evaluate the effects of synchronization method, season, parity, corpus luteum (CL) size, and progesterone (P4) levels on the pregnancy rate after bovine embryo transfer (ET). Among 165 recipient candidates who received 1 of 2s estrus synchronization treatments, 96 heifers and 43 cows were selected through rectal examination and used as recipients. The day before ET, the CL size and plasma P4 concentration were evaluated. The CL sizes and plasma P4 levels were not different between the selected and unselected candidates, and the pregnancy rates with the two synchronization methods were not different. However, the pregnancy rates were higher in heifers than in lactating cows, and also higher after ET performed from September to February than from March to August (p < 0.05). The recipients with a CL larger than 1.5 cm showed statistically higher pregnancy rates, and although there was no statistical significance, the pregnancy rate was higher when the plasma P4 levels were between 2.0 and 4.0 ng/mL. Exposure to a stressful environment and repeated manipulations can reduce the success rate of ET, and recipient selection with an optimal CL size and P4 level can increase the success rate of ET.
Positive solutions of Kirchhoff type elliptic equations in R4 with critical growth

In this paper, we study the following Kirchhoff type elliptic problem with critical growth: −a+b∫R4|∇u|2dx▵u+u=f(u)+β|u|2uinR4,u∈H1(R4),u>0inR4,where a,β>0 , and b≥0 , and the nonlinear growth term |u|2u reaches the Sobolev critical exponent since 2∗=4 for four spatial dimensions. In a non‐radial symmetric function space, we establish a local compactness splitting lemma of critical version to investigate the existence of positive ground state solutions.
Toll-like Receptor-9 (TLR-9) Signaling Is Crucial for Inducing Protective Immunity following Immunization with Genetically Modified Live Attenuated Leishmania Parasites

No human vaccine is available for visceral leishmaniasis (VL). Live attenuated centrin gene-deleted L. donovani (LdCen−/−) parasite vaccine has been shown to induce robust innate immunity and provide protection in animal models. Toll-like receptors (TLRs) are expressed in innate immune cells and are essential for the early stages of Leishmania infection. Among TLRs, TLR-9 signaling has been reported to induce host protection during Leishmania infection. Importantly, TLR-9 ligands have been used as immune enhancers for non-live vaccination strategies against leishmaniasis. However, the function of TLR-9 in the generation of a protective immune response in live attenuated Leishmania vaccines remains unknown. In this study, we investigated the function of TLR-9 during LdCen−/− infection and found that it increased the expression of TLR-9 on DCs and macrophages from ear-draining lymph nodes and spleen. The increase in TLR-9 expression resulted in changes in downstream signaling in DCs mediated through signaling protein myeloid differentiation primary response 88 (MyD88), resulting in activation and nuclear translocation of nuclear factor-κB (NF-κB). This process resulted in an increase in the DC’s proinflammatory response, activation, and DC-mediated CD4+T cell proliferation. Further, LdCen−/− immunization in TLR-9−/− mice resulted in a significant loss of protective immunity. Thus, LdCen−/− vaccine naturally activates the TLR-9 signaling pathway to elicit protective immunity against virulent L. donovani challenge.
In Vitro Anti-Inflammatory and Vasculoprotective Effects of Red Cell Extract from the Black Sea Urchin Arbacia lixula

Sea urchins have emerged as an important source of bioactive compounds with anti-inflammatory and antioxidant properties relevant to human health. Since inflammation is a crucial pathogenic process in the development and progression of atherosclerosis, we here assessed the potential anti-inflammatory and vasculoprotective effects of coelomic red-cell methanolic extract of the black sea urchin Arbacia lixula in an in vitro model of endothelial cell dysfunction. Human microvascular endothelial cells (HMEC-1) were pretreated with A. lixula red-cell extract (10 and 100 μg/mL) before exposure to the pro-inflammatory cytokine tumor necrosis factor (TNF)-α. The extract was non-toxic after 24 h cell treatment and was characterized by antioxidant power and phenol content. The TNF-α-stimulated expression of adhesion molecules (VCAM-1, ICAM-1) and cytokines/chemokines (MCP-1, CCL-5, IL-6, IL-8, M-CSF) was significantly attenuated by A. lixula red-cell extract. This was functionally accompanied by a reduction in monocyte adhesion and chemotaxis towards activated endothelial cells. At the molecular level, the tested extract significantly counteracted the TNF-α-stimulated activation of the pro-inflammatory transcription factor NF-κB. These results provide evidence of potential anti-atherosclerotic properties of A. lixula red-cell extract, and open avenues in the discovery and development of dietary supplements and/or drugs for the prevention or treatment of cardiovascular diseases.
POLICY IMPLEMENTATION OF THE EQUALIZATION OF ADMINISTRATIVE POSITIONS INTO FUNCTIONAL POSITIONS

The Ministry of Administrative and Bureaucratic Reform has mandated all Ministries or Agencies to carry out independent position mapping assessments. In the Praja Extracurricular Program at the IPDN Jatinangor Campus, there are 2 (two) positions that have not received socialization in filling out the DUPAK. Time limitations in determining equivalent positions. Some employees resulting from equalization of positions experience difficulties in carrying out their main duties and functions. Have not paid attention to the match between the position name and the job description of a position at the meeting to determine the distribution of positions. Distribution of positions through the factors that influence it. This type of qualitative descriptive research. through factors that influence it in the Praja Extracurricular Section has been carried out quite well in the aspects of resources and dispositions, but there are still obstacles in the aspects of communication and bureaucratic structure.
The Crab nebula energy origin and its high frequency radiation spectra

In the present work there is presented a model describing transfer of the Crab pulsar’s spin-down energy into the powerful synchrotron emission of the nebula. The process of the energy transfer consists of several consecutive stages. The physical processes underlying the theoretical model provide us with the synchrotron emission spectrum, which fits well with the observed one.
The accretion mechanism in low-power radio galaxies.

We study a sample of 44 low-luminosity radio-loud AGN, which represent a range of nuclear radio-power spanning 5 orders of magnitude, to unveil the accretion mechanism in these galaxies. We estimate the accretion rate of gas associated with their hot coronae by analyzing archival Chandra data, to derive the deprojected density and temperature profiles in a spherical approximation. Measuring the jet power from the nuclear radio-luminosity, we find that the accretion power correlates linearly with the jet power, with an efficiency of conversion from rest mass into jet power of ∼0.012. These results strengthen and extend the validity of the results obtained by Allen and collaborators for 9 radio galaxies, indicating that hot gas accretion is the dominant process in FR I radio galaxies across their full range of radio-luminosity. We find that the different levels of nuclear activity are driven by global differences in the structure of the galactic hot coronae. A linear relation links the jet power with the host X-ray surface brightness. This implies that a substantial change in the jet power must be accompanied by a global change in its ISM properties, driven for example by a major merger. This correlation provides a simple widely applicable method to estimate the jet-power of a given object by observing the intensity of its host X-ray emission. To maintain the mass flow in the jet, the fraction of gas that crosses the Bondi radius reaching the accretion disk must be 0.002. This implies that the radiative efficiency of the disk must be η 0.005, an indication that accretion in these objects occurs not only at a lower rate, but also at lower efficiency than in standard accretion disks.
On the Spatial Scale Dependence of Long‐Term Persistence in Global Annual Precipitation Data and the Hurst Phenomenon

Precipitation deficits are the main physical drivers of droughts across the globe, and their level of persistence can be characterized by the Hurst coefficient H (0.5 < H < 1), with high H indicating strong long‐term persistence (LTP). Previous analyses of point and gridded annual global precipitation datasets have concluded that LTP in precipitation is weak (H ∼ 0.6) which is inconsistent with higher values of H for large river basins, for example, the Nile. Based on an analysis of gridded annual precipitation data for eight selected regions distributed across the globe, an important new finding is that H increases with the spatial scale of averaging, with mean H values at the grid and regional scale of 0.66 and 0.83, respectively. The discovery of enhanced LTP at the regional scale of averaging of precipitation has important implications for characterizing the severity of regional droughts, as well as LTP in the annual flows of large rivers and recharge to major aquifers. Teleconnections with known modes of low frequency variability in the global climate system are demonstrated using correlation analysis and stepwise regression. Despite having several constituent regions exhibiting LTP, the Northern Hemisphere surprisingly has no LTP; this is shown to result from different modes of low frequency climatic variability canceling each other out. LTP for the Southern Hemisphere is moderate, and weak for Global average precipitation. LTP in Blue Nile basin scale precipitation is shown to explain the Hurst Phenomenon in naturalized annual flows for the River Nile, more than 70 years after its discovery by Hurst.
Efficient Estimation of Monotone Boundaries

Let g: [0,1] --> [0,1] be a monotone nondecreasing function and let G be the closure of the set {(x, y) is an element of [0,1] X [0,1]: 0 less than or equal to y less than or equal to g(x)}. We consider the problem of estimating the set G from a sample of i.i. d. observations uniformly distributed in G. The estimation error is measured in the Hausdorff metric. We propose the estimator which is asymptotically efficient in the minimax sense.
The effect of rotation on the onset of electrohydrodynamic instability of an elastico-viscous dielectric fluid layer

In this paper the combined eﬀect of uniform rotation and AC electric ﬁeld on the onset of instability in a horizontal layer of an elastico-viscous ﬂuid stimulated by the dielectrophoretic force due to the variation of dielectric constant with temperature is studied. Walters’ (model B’) ﬂuid model is used to describe rheological behaviour of an elastico-viscous ﬂuid. The onset criterions for stationary and oscillatory convection are derived for the case of free-free boundaries. It is observed that Walters’ (model B’) ﬂuid behaves like an ordinary Newtonian ﬂuid and rotation has stabilizing inﬂuence whereas AC electric ﬁeld has destabilizing inﬂuence on the stability of the system. The necessary condition for the occurrence of oscillatory convection is also obtained. The present results are in good agreement with the earlier published results.
Observations on the robustness of internal wave attractors to perturbations

Previously, internal wave attractors have been studied in the laboratory in idealized situations. Here, we present a series of experiments in which these conditions are modified. Modifications are made by varying the forcing frequency, by using a nonuniform stratification, by introducing finite amplitude perturbations to the trapezoidal domain, and by using a parabolic domain. All these new experiments reveal the persistence of internal wave attractors that remain reasonably well predictable by means of ray tracing. We conclude that the occurrence of wave attractors is likely to be more general than has previously been thought. The fundamental response of the confined, continuously stratified fluids studied in this paper to a sustained forcing has to be described in terms of internal wave attractors.
Impact of COVID-19 pandemic on the people’s choice of urban public transportation modes and mobility in Addis Ababa and Hawassa city, Ethiopia

ABSTRACT The aim of this study is to investigate the impacts of COVID-19 pandemic on public transportation mode choices in Ethiopia. Protection motivation theory and multinomial regression model were applied to estimate the mode choice behavior during the pandemic, compared to the pre-COVID period. Results indicated that public transport modes are the dominant modes before and during the pandemic but the choice of these modes declined during the pandemic by about 33 percent. Respondents placed more priority on pandemic-related risk, cleanliness, social-physical distancing, good airflow, and travel cost when deciding mode choice during the pandemic, compared to the pre-COVID period. Pandemic-related factors, gender, income, distance of residences, and travel cost are the significant predictors of mode choice. Passengers are also likely to choose a lesser amount of public transportation whereas more choice for alternative modes. The reasons are the passengers’ perception of travel risks, greater exposure to infections; shortage of infection prevention services; unaffordable service fees; disruption of services, being made out of work and working from home. Overall, the study could inform that COVID-19 pandemic is really impacting the mode choice behaviors of urban people. It will imply policymaking to prepare pandemic-sensitive and adaptive transport systems during & post-pandemic period.
Parent Involvement with Their Children's Schools: Perceptions of Saudi Parents of Elementary School Students with Learning Disabilities

This exploratory, qualitative study investigated the perceptions of Saudi Arabian parents of elementary school–aged children with learning disabilities with regard to their involvement in their children's education. Guided by results of previous research conducted primarily with Western samples, and using a semistructured interview methodology followed by thematic phenomenological analyses, specific interview topics included parental perceptions of (a) the importance of parent–school partnerships, (b) the means of encouraging a parent–school relationship, and (c) how school practices may affect parental participation. The study involved 13 parents of children in elementary education (ages 7–12 years) diagnosed with learning disabilities. The results suggest several ways to overcome the involvement barriers reported by parents.