Miracle-dz/UniFAR-FTUs huggingface dataset:
Exploring the meaningfulness of integrated reporting: a framing perspective

PurposeThe purpose of the study is to explain why there is a conflict in the meaningfulness of integrated reporting (IR) between International Integrated Reporting Council (IIRC) and analysts and institutional investors using framing theory and suggest a way forward for a meaningful IR to analysts and institutional investors.Design/methodology/approachThe study used qualitative research design in which data was collected from IIRC's document and 21 semi-structured interviews of analysts and fund managers conducted between 2014 and 2015 after the introduction of IIRC framework. This period coincided with prior studies that provide conflicting evidence over the meaningfulness of IR between IIRC and analysts and fund managers.FindingsThe findings show that the IIRC from inception uses a preparer-centred frame where it predominantly interprets IR as meaningful from the perspective of preparers of information under ideal conditions, and as such also meaningful to fund managers and analysts. On the other hand, the fund managers and analysts from the onset use a user-centred frame where they interpret IR as not meaningful from their perspective as users of the information under pragmatic conditions. The context making it difficult to reconcile the differentiated frames are the timeframe; absence of trust relationship and balance in reporting.Research limitations/implicationsThe study is limited by its qualitative nature meaning that generalisation of findings may not apply. Its data is also limited to IIRC IR Framework, analysts and fund managers as opposed to wider stakeholders.Practical implicationsThe practical implication of the findings suggests that if IR is to be made meaningful to analysts and fund managers, the promoters must reconcile the differentiations in frames employed by both the IIRC, analysts and institutional investors. Without this reconciliation IR may not serve the information needs of the intended primary users.Originality/valueThe study uses framing theory to show that time frame, emotional connectedness and data financialisation are attributes that make IR to be considered meaningful to analysts and fund managers. In addition, it provides insight into how the use of organisational and market context influences the framing of the meaningfulness of IR.
Upregulation of miR-335-5p Contributes to Right Ventricular Remodeling via Calumenin in Pulmonary Arterial Hypertension

Right ventricular (RV) failure determines the prognosis in pulmonary arterial hypertension (PAH), but the underlying mechanism is still unclear. Growing evidence has shown that microRNAs participate in RV remodeling. This study is undertaken to explore the role of miR-335-5p in regulating RV remodeling induced by PAH. Two PAH models were used in the study, including the monocrotaline rat model and hypoxia/su5416 mouse model. miRNA sequencing and RT-qPCR validation identified that miR-335-5p was elevated in the RV of PAH rats. In vitro, miR-335-5p expression was increased after angiotensin II treatment, and miR-335-5p inhibition relieved angiotensin II-induced cardiomyocyte hypertrophy. The luciferase reporter assay showed that calumenin was a target gene for miR-335-5p. Pretreatment with miR-335-5p inhibitors could rescue calumenin downregulation induced by angiotensin II in H9C2 cells. Moreover, intracellular Ca2+ concentration and apoptosis were increased after angiotensin II treatment, and miR-335-5p inhibition decreased intracellular Ca2+ accumulation and apoptosis. Finally, in vivo miR-335-5p downregulation (antagomir miR-335-5p) attenuated RV remodeling and rescued calumenin downregulation under conditions of hypoxia/su5416 exposure. Our work highlights the role of miR-335-5p and calumenin in RV remodeling and may lead to the development of novel therapeutic strategies for right heart failure.
Comparative phylogeography in the genomic age: Opportunities and challenges

We consider the opportunities and challenges comparative phylogeography (CP) faces in the genomic age to determine: (1) how we can maximise the potential of big CP analyses to advance biogeographic and macroevolutionary theory; and (2) what we can, and will struggle, to achieve using CP approaches in this era of genomics.
RECTEMA (Recount Text Maze): An Educational Game to Facilitate Reading Recount Text

The objective of this research was to develop RECTEMA (Recount Text Maze): an educational game to facilitate the eighth-grade students of SMPN 1 Suruh in reading recount text. The design of this research was R&D which aims to develop learning products and is equipped with quasi-experimental to test the effectiveness of these products. The sample of this study was class VII students at SMPN 1 Suruh for the academic year 2020/2021 which consisted of 17 students in class A and 17 students in class B. The instruments used in this study were questionnaires and interviews. The results of the questionnaire data were analyzed quantitatively. Meanwhile, the results of the interview data were analyzed qualitatively. This learning product was developed through 5 stages, namely needs analysis based on student needs, theories related to products, product development, evaluation of product results by experts, and product testing in the field. This study uses the assistance of SPSS 25 to process the data that has been collected and the results of the t-test sig. 2 tailed is 0.000 (<0.05), this means there is an effect between the experimental group and the control group. Based on the explanation above, RECTEMA (Recount Text Maze) is an effective product as a learning medium for recount text
THE SOLAR CORONA AS PROBED BY COMET LOVEJOY (C/2011 W3)

Extreme-ultraviolet images of Comet Lovejoy (C/2011 W3) from the Atmospheric Imaging Assembly show striations related to the magnetic field structure in both open and closed magnetic regions. The brightness contrast implies coronal density contrasts of at least a factor of six between neighboring flux tubes over scales of a few thousand kilometers. These density structures imply variations in the Alfvén speed on a similar scale. They will drastically affect the propagation and dissipation of Alfvén waves, and that should be taken into account in models of coronal heating and solar wind acceleration. In each striation, the cometary emission moves along the magnetic field and broadens with time. The speed and the rate of broadening are related to the parallel and perpendicular components of the velocities of the cometary neutrals when they become ionized. We use a magnetohydrodynamic model of the coronal magnetic field and the theory of pickup ions to compare the measurements with theoretical predictions, in particular with the energy lost to Alfvén waves as the cometary ions isotropize.
Investigating the Influence of Financial Indicators on Stock Returns in the Presence of the COVID-19 Pandemic

In this paper, we investigate the influence of financial proxies on companies in the real estate sector listed on the Amman stock exchange during the Covid-19 pandemic. A panel data method is employed for the sample, which includes 29 listed real estate companies, for the period from 2010 to 2020. The financial proxies are considered as independent variables, which consist of earnings per share, book value per share, price-to-earnings (P/E) ratio, price-to-book value, debt ratio, and current ratio, while the market return is the dependent variable. The results revealed that all financial proxies have a significant impact on market returns. Furthermore, the financial proxies are positively and significantly correlated with market returns. The results also showed that the Covid-19 pandemic negatively affected the real estate sector returns. Decision makers in real estate companies are required to manage their working capital in an effective and efficient manner in order to deal with unforeseen short-term events as investors might use historical financial data to estimate companies’ returns.
Multi‐consensus recovery of multi‐agent system with cyber‐attack based on topology reconstruction controller

This article considers the multi‐consensus recovery for multi‐agent systems (MASs) when the communication network is under cyber‐attack. For distributed control of multi‐consensus, cyber‐attack will invalidate the communication links and seriously affect information interaction between agents, resulting in the destruction of original multi‐consensus. This article considers the design of a recovery topology reconstruction controller, which can ensure the recoverability of original multi‐consensus under cyber‐attack. First, some properties of multi‐consensus of MAS are analyzed. And the cyber‐attack model with the communication link as the attack location is described. Moreover, in order to ensure the simplification of the controller and maintain weak connectivity of original topology under the premise of recovering multi‐consensus, the topology reconstruction controller is further optimized and an optimization algorithm is proposed. Finally, the feasibility and validity of theoretical results are verified by numerical simulations.
Stochastic modification of the Schrodinger-Newton equation

The Schr\"odinger-Newton (SN) equation describes the effect of self-gravity on the evolution of a quantum system, and it has been proposed that gravitationally induced decoherence drives the system to one of the stationary solutions of the SN equation. However, the equation itself lacks a decoherence mechanism, because it does not possess any stochastic feature. In the present work we derive a stochastic modification of the Schr\"odinger-Newton equation, starting from the Einstein-Langevin equation in the theory of stochastic semiclassical gravity. We specialize this equation to the case of a single massive point particle, and by using Karolyhazy's phase variance method, we derive the Di\'osi-Penrose criterion for the decoherence time. We obtain a (nonlinear) master equation corresponding to this stochastic SN equation. This equation is, however, linear at the level of the approximation we use to prove decoherence; hence, the no-signaling requirement is met. Lastly, we use physical arguments to obtain expressions for the decoherence length of extended objects.
Signal Enhancement in Defect Detection of CFRP Material Using a Combination of Difference of Gaussian Convolutions and Sparse Principal Component Thermography

Owing to its advantages of low-cost and fast detection, pulsed thermography has become a promising technique to detect subsurface defects in materials of carbon fiber reinforced polymer (CFRP). Since defect signals in the detected results always suffer from low contrast due to the instability of detecting environment, feature extraction methods are required to enhance the visualization of defects. However, many state-of-the-art feature extraction methods have difficulties in overcoming the interference from noise and background, so that their effects are limited in highlighting the defects. To solve this problem, a novel methodology of combining signal filtering with feature extraction is proposed in this paper. In this approach, thermal images are first smoothed by a difference of Gaussian convolutional (DoGC) filters, which is designed to eliminate noise and uneven background based on their frequencies. Furthermore, the method of sparse principal component thermography (SPCT) is adopted to extract the features of defects. Two experiments on sample laminates have suggested that, DoGC-SPCT is superior to other feature extraction methods in the following aspects. Firstly, the DoGC filter can effectively eliminate most of the interference, thus facilitating defect identification during the process of feature extraction. Secondly, the computational outcomes show that DoGC-SPCT leads to higher values in the index of signal to noise ratios for the defects. Finally, DoGC-SPCT leads to higher interpretability, which has smoother background in the obtained results.
The muon capture rate on hydrogen and the values of $g_A$ and $g_{\pi NN}$

Motivated by the recent developments in the determination of the experimental values of the nucleon axial-vector coupling constant $g_A$ and the pion-nucleon coupling constant $g_{\pi NN}$, we carry out a heavy-baryon chiral perturbation calculation of the hyperfine-singlet $\mu p$ capture rate $\Gamma_0$ to next-to-next-to-leading order (N$^2$LO), with the use of the latest values of $g_A$ and $g_{\pi NN}$. The calculated N$^2$LO value is $\Gamma_0^{\rm theor}(\mu^- p \to \nu_\mu n) =718 \pm 7 \,s^{-1}$, where the estimated N$^3$LO contribution dominates the error. This value is in excellent agreement with the experimental value reported by the MuCap Collaboration.
MEASUREMENTS OF THE SOFT GAMMA-RAY EMISSION FROM SN2014J WITH SUZAKU

The hard X-ray detector (HXD) on board Suzaku measured soft γ-rays from the SN Ia SN2014J at 77 ± 2 days after the explosion. Although the confidence level of the signal is about 90% (i.e., 2σ), the 3σ upper limit has been derived at <2.2 × 10−4 ph s−1 cm−2 in the 170–250 keV band as the first independent measurement of soft γ-rays with an instrument other than INTEGRAL. For this analysis, we have examined the reproducibility of the NXB model of HXD/GSO using blank sky data. We find that the residual count rate in the 90–500 keV band is distributed around an average of 0.19% with a standard deviation of 0.42% relative to the NXB rate. The averaged residual signals are consistent with that expected from the cosmic X-ray background. The flux of SN2014J derived from Suzaku measurements taken in one snapshot at t = 77 ± 2 days after the explosion is consistent with the INTEGRAL values averaged over the period between t = 50 and 100 days and also with explosion models of single or double degenerate scenarios. Being sensitive to the total ejecta mass surrounding the radioactive material, the ratio between continuum and line flux in the soft gamma-ray regime might distinguish different progenitor models. The Suzaku data have been examined with this relation at t = 77 ± 2 days, but could not distinguish models between single and double degenerate-progenitors. We disfavor explosion models with larger 56Ni masses than 1 M⊙, from our 1σ error on the 170–250 keV X-ray flux of (1.2 ± 0.7) × 10−4 ph s−1 cm−2.
The Kids Aren't Alright: Parental Job Loss and Children's Outcomes within and Beyond Schools

We study the effects of parental job loss on children and how access to unemployment benefits can mitigate these impacts. We leverage unique nationwide data from Brazil linking multiple administrative datasets, and take a comprehensive approach studying impacts on education as well as other key dimensions of children’s lives. First, leveraging mass layoffs for identification, we show that parental job loss increases school dropouts and age-grade distortion by up to 1.5 percentage points. These effects are pervasive, last for at least six years and significantly reduce highschool completion rates. Second, we document that other important dimensions of children’s lives are affected. Following the layoff, children are more likely to work informally, commit crime, and experience early pregnancy. In turn, parents reduce educational investments by moving children from private to lower-quality public schools. Using a clean regression discontinuity design, we show that access to unemployment benefits effectively mitigates some of the intergenerational impacts of job loss, notably on teenage school dropouts and crime, and on parental investments in school quality. Our findings indicate that the income losses following parental displacement are an important mechanism of the effects on children, highlighting the importance of policies that provide income support for displaced workers. JEL Classification: K42, J63, J65. The paper benefited from comments by Koray Aktas, Daniel Araújo, Sonia Bhalotra, Bladimir Carrillo, Tommaso Colussi, François Gerard, Caio de Holanda, Eliana La Ferrara, Clément Imbert, Joana Naritomi, Roberto Hsu, Paolo Pinotti, Carlo Schwarz, Rodrigo Soares, Gabriel Ulyssea, Lucas Warwar, and participants in seminars and conferences at several institutions. Bocconi University, BAFFI-CAREFIN, CLEAN Center for the Economic Analysis of Crime, GAPPE/UFPE, CEPR, and IZA. E-mail: diogo.britto@unibocconi.it. Bocconi University and GAPPE/UFPE. E-mail: caique.melo@outlook.com. Federal University of Pernambuco, GAPPE/UFPE and IZA. E-mail: breno.sampaio@ufpe.br.
On the structure and control of near wall turbulence

A simplified self-sustaining cycle is proposed for the events in the near wall region of a turbulent boundary layer. An approximate quantitative analysis of the resulting model predicts the right dimensions for the sublayer streaks and for other flow structures. The model is checked further by applying it to a set of numerical simulations in which the longitudinal and transverse no-slip conditions are applied at different positions with respect to the wall, and to the analysis of flow over riblets. Substantial changes in the flow statistics are obtained, including drag reductions, and the resulting trends are also predicted correctly by the model.
More about Divisible Design Graphs

Abstract: Divisible design graphs (DDG for short) have been recently defined by Kharaghani, Meulenberg and the second author as a generalization of (v, k, λ)-graphs. In this paper we give some new constructions of DDGs, most of them using Hadamard matrices and (v, k, λ)-graphs. For three parameter sets we give a nonexistence proof. Furthermore, we find conditions for a DDG to be walk-regular. It follows that most of the known examples are walk-regular, but some are not. In case walk-regularity of a DDG is forced by the parameters, necessary conditions for walk-regularity lead to new nonexistence results for DDGs. We examine all feasible parameter sets for DDGs on at most 27 vertices, establish existence in all but one cases, and decide on existence of a walk-regular DDG in all cases.
Luminosity function of low-mass X-ray binaries in the globular cluster system of NGC 1399

Aims. We present a study of the faint end of the X-ray luminosity function (XLF) of low-mass X-ray binaries (LMXBs) in the Globular Cluster (GC) system of the cD galaxy NGC 1399. Methods. We performed a stacking experiment on 618 X-ray undetected GCs, in order to verify the presence of faint LMXBs and to constrain the faint-end slope of the GC-LMXBs XLF below the individual detection threshold of 8 10 37 erg s 1 in the 0:5 8 keV band. Results. We obtain a significant X-ray detection for the whole GC sample, as well as for the red and blue GC subpopulations, corresponding to an average luminosity per GChLXiGC of (3:6 1:0) 10 36 erg s 1 , (6:9 2:1) 10 36 erg s 1 , and (1:7 0:9) 10 36 erg s 1 , respectively, for all GCs, red GCs, and blue GCs. If LMXBs in red and blue GCs have the same average intrinsic luminosity, we derive a red/blue ratio’3 of GCs hosting LMXBs (2:5 1:0 or 4:1 2:5 depending on the surveyed region); alternatively, assuming the fractions observed for brighter sources, we measure an average X-ray luminosity of LX = (4:3 1:3) 10 37 erg s 1 and LX = (3:4 1:7) 10 37 erg s 1 per red and blue GC-LMXBs, respectively. In the assumption that the XLF follows a power-law distribution, we find that a low-luminosity break is required at LX 8 10 37 erg s 1 both in the whole, as well as in the color-selected (red and blue) subsamples. Given the bright-end slopes measured above the X-ray completeness limit, this result is significant at>3 level. Our best estimates for the faint-end slope are L = 1:39/ 1.38/ 1.36 for all/red/blue GC-LMXBs. We also find evidence that the luminosity function becomes steeper at luminosities LX & 3 10 39 erg s 1 , as observed in old ellipticals. Conclusions. If most GCs host a single X-ray binary, we conclude that in NGC 1399 the XLF flattens at low luminosities as observed in other nearer galaxies, and we discuss some consequences of this flattening on LMXBs formation scenarios.
RESOLVING THE CIRCUMSTELLAR DISK OF HL TAURI AT MILLIMETER WAVELENGTHS

We present results of high-resolution imaging toward HL Tau by the Combined Array for Research in Millimeter-wave Astronomy. We have obtained λ = 1.3 mm and 2.7 mm dust continua with an angular resolution down to 0. ″13. Through simultaneous model fitting to the two wavelength data sets in Bayesian inference using a flared viscous accretion disk model, we estimate the physical properties of HL Tau, such as density distribution, dust opacity spectral index, disk mass, disk size, inclination angle, position angle, and disk thickness. HL Tau has a circumstellar disk mass of 0.13 M☉, a characteristic radius of 79 AU, an inclination of 40°, and a position angle of 136°. Although a thin disk model is preferred by our two wavelength data sets, a thick disk model is needed to explain the high mid- and far-infrared emission of the HL Tau spectral energy distribution. This could imply large dust grains settled down on the midplane with fine dust grains mixed with gas. The HL Tau disk is likely gravitationally unstable and can be fragmented between 50 and 100 AU of radius. However, we did not detect dust thermal continuum supporting the protoplanet candidate claimed by a previous study using observations of the Very Large Array at λ = 1.3 cm.
THE EFFECTS OF CLOSE COMPANIONS (AND ROTATION) ON THE MAGNETIC ACTIVITY OF M DWARFS

We present a study of close white dwarf and M dwarf (WD+dM) binary systems and examine the effect that a close companion has on the magnetic field generation in M dwarfs. We use a base sample of 1602 white dwarf main-sequence binaries from Rebassa-Mansergas et al. to develop a set of color cuts in GALEX, SDSS, UKIDSS, and 2MASS color space. Then using the SDSS Data Release 8 spectroscopic database, we construct a sample of 1756 WD+dM high-quality pairs from our color cuts and previous catalogs. We separate the individual WD and dM from each spectrum using an iterative technique that compares the WD and dM components to best-fit templates. Using the absolute height above the Galactic plane as a proxy for age, and the Hα emission line as an indicator for magnetic activity, we investigate the age–activity relation for our sample for spectral types ⩽ M7. Our results show that early-type M dwarfs (⩽M4) in close binary systems are more likely to be active and have longer activity lifetimes compared to their field counterparts. However, at a spectral type of M5 (just past the onset of full convection in M dwarfs), the activity fraction and lifetimes of WD+dM binary systems become more comparable to that of the field M dwarfs. One of the implications of having a close binary companion is presumed to be increased stellar rotation through disk disruption, tidal effects, or angular momentum exchange. Thus, we interpret the similarity in activity behavior between late-type dMs in WD+dM pairs and late-type field dMs to be due to a decrease in sensitivity in close binary companions (or stellar rotation), which has implications for the nature of magnetic activity in fully convective stars. Using the WD components of the pairs, we find WD cooling ages to use as an additional constraint on the age–activity relation for our sample. We find that, on average, active early-type dMs tend to be younger and that active late-type dMs span a much broader age regime making them indistinguishable from the inactive late-type population. We also show that magnetic strength, as measured by Hα, is comparable between paired and field M dwarfs until a spectral type of M6/M7 where M dwarf activity for stars with close companions becomes much stronger. In addition, we present 37 very close candidate pairs with fast-moving orbits that display radial velocity changes over hour timescales.