Miracle-dz/UniFAR-FTUs huggingface dataset:
Is the Board of Directors’ Religion Related to Tax Avoidance? Empirical Evidence in South Korea

This study investigates the effect of directors’ religious diversity on tax avoidance of firms. The board of directors plays an important role in supervising the management of the corporation. As such, the religious diversity of the board may affect corporate decisions and their implementation by the management. In this regard, this study analyzes the effect of the religious diversity of the directors on the level of tax avoidance. Results are presented as follows. First, the level of tax avoidance tends to be higher when the level of religious diversity among the board members is high. Second, tax avoidance level may be different depending on a CEO’s religion, holding that the religions of board members are diverse. Third, the tax avoidance activity of a corporation is likely to be discouraged if the religions of board members are converged into a single religion. Overall, the results of this study provide an implication that religious factors influence the level of the firm’s tax avoidance.
Complex influence of climate on the distribution and body size of an Alpine species

Alpine species with a limited distribution can act as sentinels of climate change, but first we have to identify their climate‐sensitive traits. Here, we adopted a multi‐level approach to define the influence of climate on the geographical distribution and body size of a steno‐endemic Alpine grasshopper, the Stenobothrus ursulae Nadig, 1986. We built a species distribution model (SDM) with the following climatic predictors: precipitation seasonality, precipitation of the wettest month, mean temperature of the driest quarter and isothermality. The model provides a satisfactory representation of the species geographical range, but it also identifies areas suitable in terms of climate in which the species was not found. Therefore, we suggest that climatic and geographic barriers combined with a poor dispersal ability might have limited its distribution. We measured 309 individuals collected across the whole geographical range. Our results show that increasing elevation was linked both to a decline in S. ursulae body length (converse Bergmann's rule) and to a decline in sexual size dimorphism (converse Rensch's rule). We demonstrate also that the same climatic predictors that describe the species distribution affect its morphological variation. Our results suggest that climate affects this species distribution and body size with opposite effects: suitable climatic conditions are found at high elevations, and the fitness‐related trait (i.e. body size) declines with elevations. In the future, distribution and/or morphology of the species might change in order to successfully cope with the changing climate, but its very limited dispersal ability constitutes an issue of concern.
NWP and Radar Extrapolation: Comparisons and Explanation of Errors

This paper examines nowcasts of precipitation from the High-Resolution Rapid Refresh (HRRRv2) model from the summer of 2017 along the Colorado Front Range. It was found that model nowcasts (2 h or less) of precipitation amount were less skillful than extrapolation of the KFTG WSR-88-D data at a spatial scale of 120 km. It was also found that local-scale (mesoscale) influences on rainfall intensity and amount have a much greater impact on rainfall intensity than large-scale (synoptic) influences. Thus, large-scale trends are not useful for modifying extrapolation nowcasts on the local scale. Errors in the HRRR nowcasts are attributed to an inability of the model and data assimilation to resolve convergence along outflow boundaries and other terrain-influenced mesogamma-scale flows that contribute to storm formation and evolution. While the HRRRv2 1-h nowcasts were strongly correlated with observed precipitation events, the nowcast precipitation amounts were in error by more than a factor of 2 about 50% of the time, with half of the cases being overestimates and half being underestimates. A large fraction of the HRRRv2 overestimates were associated with stratiform rain events. It is speculated that this was a result of misinterpretation of the radar bright band as more intense precipitation aloft by the data assimilation scheme. A large fraction of the HRRRv2 underestimates occurred when the data assimilation and model were unable to fully resolve the low-level convergence along small-scale, narrow boundaries that led to new storm initiation and/or storm growth.
Clinical outcomes of single-dose cardioplegia in high-risk coronary bypass

Background Despite the increasing popularity of single-dose cardioplegia techniques in coronary artery bypass grafting, the time window for successful reperfusion remains unclear. This study aimed to compare different cardioplegic techniques based on early and 30-day clinical outcomes via thorough monitoring. Methods This prospective cohort study included high-risk patients undergoing coronary artery bypass grafting and receiving 3 different types of cardioplegia between January 2017 and June 2019. Group 1 (n = 101) had a single dose of del Nido cardioplegia, group 2 (n = 92) had a single dose of histidine-tryptophane-ketoglutarate, and group 3 (n = 119) had cold blood cardioplegia. Patients were examined perioperatively by memory loop recording and auto-triggered memory loop recording for 30 days, with documentation of predefined events. Results Interleukin-6 and cardiac troponin levels in group 1 were significantly higher than those in groups 2 and 3. The incidence of predefined events as markers of inadequate myocardial protection was significantly higher group 1, with more frequent atrial fibrillation attacks and more hospital readmissions. The readmission rate was 17.6% in group 1, 9% in group 2, and 8% in group 3. Conclusions Our data demonstrate the long-term efficacy of cardioplegic techniques, which may become more crucial in high-risk patients who genuinely have a chance to benefit from adjunct myocardial protection. Patients given del Nido cardioplegia had a significantly more prominent inflammatory response and higher troponin levels after cardiopulmonary bypass. This group had issues in the longer term with significantly more cardiac events and a higher rehospitalization rate.
Body composition and reproduction in broiler breeders: impact of feeding strategies

ABSTRACT Key words: broiler breeder, feeding strategies, body composition, reproduction, behavior Nowadays, welfare issues in broiler breeders associated with nutrition and reproductive characteristics, are becoming increasingly challenging. Due to genetic selection on broilers, body composition of breeders has changed dramatically during the last 50 years to less fat and more breast muscle. It is postulated that a certain amount of body fat in broiler breeders at the onset of lay is necessary for maximum performance and offspring quality. Body composition of breeders can be influenced by different feed allowances during rearing and lay, as well as by changes in nutrient composition of the diet. However, little is known about the effects of body composition on reproduction of broiler breeders. In this thesis, we investigated the effects of different feeding strategies during the rearing period on body composition at the end of rearing. Moreover, the effects of differences in body composition at the end of rearing, and feeding strategies during lay were evaluated on breeder performance, incubation traits, offspring performance, behavior and feather cover. From this study, it can be concluded that feeding a low protein diet during rearing decreased breast muscle and increased abdominal fat pad, whereas providing an increased feeding schedule, which resulted in a high growth pattern, only increased abdominal fat pad, at the end of rearing. The higher abdominal fat pad content resulted in an increased hatchability during the first phase of lay and a larger number of eggs during the second phase of lay. For maintaining growth pattern, broiler breeders had to provide a higher amount of feed with an increased energy to protein ratio compared to broiler breeders that were fed a diet with a standard energy to protein ratio. This resulted in an increased eating time and less stereotypic object pecking, which may indicate a reduced hunger and frustration. On the other hand, a low daily protein intake during the rearing and first phase of lay can lead to a poor feather cover. Feeding a high-energy diet during the second phase of lay resulted in increased hatchability, decreased embryonic mortality and more first grade chicks.
Identification and ranking of pervasive secondary structures inpositive sense single-stranded ribonucleic acid viral genomes

i Acknowledgments.ii Table of contents. iii List of tables. viii List of figures.ix Chapter 1: Introduction . 1 1.1 Nucleic-acid secondary structure within virus genomes . 1 1.1.1 The impacts of genomic secondary structures on virus evolution . 2 1.1.1.1 Mutation.3 1.1.1.2 Genetic recombination . 3 1.1.2 Computational prediction of nucleic-acid secondary structures . 5 1.1.3 Experimental secondary structure prediction.6 1.2 Positive-sense single-stranded RNA viruses . 8 1.2.1 (+)ssRNA viruses as disease causing agents . 10 1.2.2 Characterised secondary structure elements in (+)ssRNA viruses . 11 1.2.3 Evolution of (+)ssRNA viruses.12 1.3 Thesis structure . 13 Chapter 2: Effect of secondary structure on the evolutionary patterns of single-stranded RNA virus genomes . 14 2.1 Abstract . 14 2.2 Introduction.15 2.3 Materials and Methods.17 http://etd.uwc. ac.za
Total OH reactivity over the Amazon rainforest: variability with temperature, wind, rain, altitude, time of day, season, and an overall budget closure

Abstract. The tropical forests are Earth's largest source of biogenic volatile organic compounds (BVOCs) and thus also the largest atmospheric sink region for the hydroxyl radical (OH). However, the OH sink above tropical forests is poorly understood, as past studies have revealed large unattributed fractions of total OH reactivity. We present the first total OH reactivity and volatile organic compound (VOC) measurements made at the Amazon Tall Tower Observatory (ATTO) at 80, 150, and 320 m above ground level, covering two dry seasons, one wet season, and one transition season in 2018–2019. By considering a wide range of previously unaccounted for VOCs, which we identified by proton transfer reaction time-of-flight mass spectrometry (PTR-ToF-MS), the unattributed fraction was with an overall average of 19 % within the measurement uncertainty of ∼ 35 %. In terms of seasonal average OH reactivity, isoprene accounted for 23 %–43 % of the total and oxygenated VOCs (OVOCs) for 22 %–40 %, while monoterpenes, sesquiterpenes, and green leaf volatiles combined were responsible for 9 %–14 %. These findings show that OVOCs were until now an underestimated contributor to the OH sink above the Amazon forest. By day, total OH reactivity decreased towards higher altitudes with strongest vertical gradients observed around noon during the dry season (−0.026 s−1 m−1), while the gradient was inverted at night. Seasonal differences in total OH reactivity were observed, with the lowest daytime average and standard deviation of 19.9 ± 6.2 s−1 during a wet–dry transition season with frequent precipitation; 23.7 ± 6.5 s−1 during the wet season; and the highest average OH reactivities during two dry-season observation periods with 28.1 ± 7.9 s−1 and 29.1 ± 10.8 s−1, respectively. The effects of different environmental parameters on the OH sink were investigated, and quantified, where possible. Precipitation caused short-term spikes in total OH reactivity, which were followed by below-normal OH reactivity for several hours. Biomass burning increased total OH reactivity by 2.7 to 9.5 s−1. We present a temperature-dependent parameterization of OH reactivity that could be applied in future models of the OH sink to further reduce our knowledge gaps in tropical-forest OH chemistry.
Assessing the assessments: evaluation of four impact assessment protocols for invasive alien species

Effective policy and management responses to the multiple threats posed by invasive alien species (IAS) rely on the ability to assess their impacts before conclusive empirical evidence is available. A plethora of different IAS risk and/or impact assessment protocols have been proposed, but it remains unclear whether, how and why the outcomes of such assessment protocols may differ.
Machine Learning in Predictive Maintenance towards Sustainable Smart Manufacturing in Industry 4.0

Recently, with the emergence of Industry 4.0 (I4.0), smart systems, machine learning (ML) within artificial intelligence (AI), predictive maintenance (PdM) approaches have been extensively applied in industries for handling the health status of industrial equipment. Due to digital transformation towards I4.0, information techniques, computerized control, and communication networks, it is possible to collect massive amounts of operational and processes conditions data generated form several pieces of equipment and harvest data for making an automated fault detection and diagnosis with the aim to minimize downtime and increase utilization rate of the components and increase their remaining useful lives. PdM is inevitable for sustainable smart manufacturing in I4.0. Machine learning (ML) techniques have emerged as a promising tool in PdM applications for smart manufacturing in I4.0, thus it has increased attraction of authors during recent years. This paper aims to provide a comprehensive review of the recent advancements of ML techniques widely applied to PdM for smart manufacturing in I4.0 by classifying the research according to the ML algorithms, ML category, machinery, and equipment used, device used in data acquisition, classification of data, size and type, and highlight the key contributions of the researchers, and thus offers guidelines and foundation for further research.
Attitudes towards and mental health during COVID-19 pandemic: An online cross-sectional survey in the State of Goiás, Brazil

The novel Corona Virus Disease (COVID-19) has been spreading through all the world fastly leading to a massive public reaction. The knowledge and attitude toward measures for prevention are essential in the control of pandemic infection. Pandemics may contribute to intensified levels of stress, and anxiety is a natural reaction to any stressful situation. This study aimed to assess the knowledge, attitudes towards, anxiety and perceive mental health care among Brazilian Population from Goiás State during COVID-19 pandemic. An online survey was conducted, and a total of 251 responses were received. The participants were older than 18 years, with an average of 33.95. The participants demonstrated a moderate level of knowledge about the COVID-19 infection and its preventive aspects with more than 92% believing that social distance is essential to stop the virus spread and 93.2% agreeing to Research, Society and Development, v. 9, n. 10, e4599108841, 2020 (CC BY 4.0) | ISSN 2525-3409 | DOI: http://dx.doi. org/10.33448/rsd-v9i10.8841 2 quarantine or isolate themselves if they present symptoms. Sleep difficulties and distress related to social media were reported in 20.8% and 48.6% of participants, respectively. Most agreed on the need for mental healthcare and assistance from professionals during the pandemic. Our results reflect the need to raise awareness and discuss people's mental health concerns and highlights the urgent need for the government and professional associations be prepared to deal with the psychological effects of the pandemic.
Winter Wheat (Triticum aestivum) Response to Herbicides Applied at Three Growth Stages

Several labeled herbicide treatments reduced winter wheat height and grain yield when applied at different growth stages in 1984 and 1985. Yield reductions were related to reduced spike production. Wheat height and yield generally were greatest when herbicides were applied at Zadoks' Stage 29 and lowest at Stage 13. Herbicide treatments did not affect wheat kernels per spike, kernel weight, volume weight, or germination either year. However, most herbicide treatments either increased or decreased seed protein content, depending on the year.
Two severe extratropical cyclones over the UK and Ireland, August 2020

on 19 August 2020. The IR 10. 8μm brightness temperature is shaded from warm (blue) to cold (pink/white). The bottom panels show similar at 1400 utc on 25 August 2020. Various features are indicated: L, low pressure centre as determined from ERA5 analysis; UCF, Upper Cold Front; SCF, Surface Cold Front; SMZ, Shallow Moist Zone; Occl. , occlusion and the location of Roches Point (R). In the top panels CH1 and CH2 are cloud heads and the two arrows indicate the relative motion of cloud tops (as determined from animations, dashing indicating downward motion) in the slantwise descending filament associated with CH1 and the slantwise ascending flow forming CH2. The X in the bottom right panel shows the location of a warm area in IR co-located with a cloud free hole in the visible light image. (The geostationary satellite Meteosat Second Generation (MSG) data are provided courtesy of EUMETSAT. ) 316 W ea th er – O ct ob er 2 02 0, V ol . 7 5, N o. 1 0 Spotlight
Inflation Dynamics in the ABC (Argentina, Brazil and Chile) countries

This research analyses the inertia and persistence of headline and sectoral inflation for Argentina (two periods), Brazil and Chile using seasonal fractional integrated autoregressive moving average (S-ARFIMA model). Measuring inertia by the sum of the autoregressive coefficients, there is evidence of: (i) headline, clothing, health, housing and miscellaneous inertial inflation larger in Argentina (second period) than in Chile and Brazil, (ii) inertial inflation of food and beverages is larger for Chile than for Argentina (second period) and Brazil, and (iii) inertial inflation of education larger in Brazil than in Chile, which in turn is larger than in Argentina (second period). Measuring persistence by the size of the fractionally integrated coefficient, our results suggest long-memory or long-dependence of Brazilian headline, clothing and health inflation, and Chilean alcoholic beverages. We show also that the quarter-life of headline inflation occurs in 20, 3 and 15 months in Argentina (second period), Brazil and Chile, while its half-life takes 29, 15 and 13 months, respectively.
Teenage Driving, Mortality, and Risky Behaviors

We investigate the effect of teenage driving on mortality and risky behaviors in the United States using a regression discontinuity design. We estimate that total mortality rises by 5.84 deaths per 100,000 (15 percent) at the minimum legal driving age cutoff, driven by an increase in motor vehicle fatalities of 4.92 deaths per 100,000 (44 percent). We also find that poisoning deaths, which are caused primarily by drug overdoses, rise by 0.31 deaths per 100,000 (29 percent) at the cutoff and that this effect is concentrated among females. Our findings show that teenage driving contributes to sex differences in risky drug use behaviors. (JEL I12, J13, J16, R41)
Does Cultural Difference Matter on Social Media? An Examination of the Ethical Culture and Information Privacy Concerns

While social media has become a very popular tool for sharing information and news worldwide, the ethical culture of the users emerged as a significant issue in cyber space. This research investigates the role of perceived ethical culture and information privacy concerns on social media behaviors. More importantly, this study investigates the role of cultural difference in the relationship among those factors. Based on the study results of U.S. and Korean social media users, this study found ethical culture to be positively associated and information privacy concerns negatively associated with users’ information-sharing behavior on social media. In addition, the study results indicated that the size of the impact of the two facts are varied between the two countries. This study’s results direct that users’ perceived ethical culture and privacy concerns are important factors affecting social media users’ information sharing. However, these factors could have a different impact with cultural differences.
Rain Cracking in Sweet Cherries is not Due to Excess Water Uptake but to Localized Skin Phenomena

A BSTRACT . Rain cracking of sweet cherry ( Prunus avium L.) fruit is commonly thought to result from excessive net water uptake. This excess increases ﬂesh turgor, which then strains and eventually ruptures the skin at the weakest point. This idea—the critical turgor hypothesis—assumes the fruit comprises a semiﬂuid ﬂesh, held under pressure by a taut skin. The objectives of this study were to test the validity of this popular hypothesis. We investigated the effects of 1) the different pathways of water uptake and 2) the fruit’s water balance on cracking. Incubating fruit of 19 cultivars in water resulted in rapid fruit cracking. The time to 50% cracking (T 50 ) averaged 7.5 ± 1.3 hours with considerable variability between cultivars (T 50 range from 1.5 to 18.6 hours). The amount of water taken up at 50% cracking (WU 50 ) averaged 96.5 ± 17.6 mg (WU 50 range from 17.7 to 331.5 mg). There was no correlation between either the T 50 or the WU 50 , and the rate of water uptake. Also, there was no correlation between the values of T 50 ( r = 0.58) and only a weak correlation between the values of WU 50 ( r = 0.80*) determined in different years. Comparing the value of WU 50 under incubation vs. under perfusion revealed a 3.9- to 38-fold higher WU 50 under perfusion (397.6 to 1840 mg) than under incubation (48.8 to 102.6 mg). This marked dissimilarity remained, regardless of pretreatments with isotonic polyethylene glycol (PEG) 6000 to induce microcracking or by manipulation of skin wetness during perfusion. Sealing the pedicel/fruit junction markedly decreased the rate of water uptake under incubation. It had no effect on the T 50 , and it markedly decreased the WU 50 . Similarly, manually induced skin defects greatly increased the rate of water uptake but, with few exceptions, had no effect on the T 50, whereas, the WU 50 had increased. The location on the fruit surface of the resulting cracks was not related to the region of the skin in which the manual defect was induced. Allowing the fruit to transpire increased both, the T 50 and the WU 50 . Interestingly, the amount of water lost by transpiration exceeded the amount that was subsequently required to cause cracking up to 5-fold. Incubating fruit with their stylar ends immersed in water, whereas their remaining surfaces were in air of 0%, 28%, 75%, or 100% relative humidity (RH) resulted in net losses of water of up to 5.9 ± 0.7 mg (cid:1) h L 1 , nevertheless their stylar ends still cracked. All our results indicate rain cracking in sweet cherries is a localized phenomenon that is not related to the net fruit water balance (the critical turgor hypothesis) but is the result of more local exposure of the fruit skin to liquid-phase water (the zipper hypothesis).