Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Governance and Earnings Quality of Selected Manufacturing Companies in Nigeria

The need to improve on earnings quality is a problem that corporate regulators strive to resolve through the establishment of various mechanisms. This study investigated the relationship between corporate governance and earnings quality of selected manufacturing companies in Nigeria. Specifically, the study examined the relationship between board of directors’ independence, internal audit quality, auditor independence and accrual quality value relevance of selected manufacturing companies in Nigeria. The ex-post facto research design was utilized while 65 selected manufacturing firms between 2008 to 2017 were used as the population. The published fact-books of companies were obtained from the Nigeria Stock Exchange. The entire 65 companies were used as the sample size for the study. The Ordinary Least Square method of regression analysis was employed to test the hypotheses through E-view 10 version software. The results revealed a positive and insignificant relationship between board of directors’ independence and accrual quality of selected manufacturing companies in Nigeria, and a positive and significant relationship between internal audit quality and accrual quality of selected manufacturing companies in Nigeria. Finally, the study revealed a positive and insignificant relationship between auditor independence and accrual quality of selected manufacturing companies in Nigeria. The study recommended that investors and managers of selected manufacturing companies that are viewed to be founded on company statute should never rely solely on the existence of non-executive board of directors to monitor and improve the quality of accruals, since in real life it may be near impossible to find board of directors that are truly “independent”. Also, company auditors saddled with the responsibility of the “policeman” and reviewing corporate financial records should collaborate with other corporate regulatory bodies, such as Financial Reporting Council of Nigeria and Security and Exchange Commission, to ensure that internal audit functions become legally independent and driven for improvement in accrual quality. Finally, professional accounting bodies in Nigeria such as Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN), whose members belong to the big 4 audit firms in Nigeria, should advice corporate bodies in Nigeria to train and retrain their accounting staff, so as to place more reliance on them rather than on the external accounting firms. This is because the auditor independence which is related to the external environment cannot alone guarantee quality in reported accruals.
Energetic particle-induced geodesic acoustic modes on DIII-D

Various properties of the energetic particle-induced geodesic acoustic mode (EGAM) are explored in this large database analysis of DIII-D experimental data. EGAMs are n = 0 modes with m = 0 electrostatic potential fluctuations (where n/m = toroidal/poloidal mode number), m = 1 density fluctuations, and m = 2 magnetic fluctuations. The fundamental frequency (∼20–40 kHz) of the mode is typically below that of the traditional geodesic acoustic mode frequency. EGAMs are most easily destabilized by beams in the counter plasma current (counter-I p) direction as compared to co-I p and off-axis beams. During counter beam injection, the mode frequency is found to have the strongest linear dependence (correlation coefficient r = −0.71) with the safety factor (q). The stability of the mode in the space of q and poloidal beta (β p) shows a clear boundary for the mode stability. The stability of the mode depends more strongly on damping rate than on fast-ion drive for a given injection geometry.
Competition intensity varies with hardwood species identity and constrains stand-level productivity in southeastern pine-hardwood mixtures compared to loblolly pine monocultures

We examined the performance of sweetgum (Liquidambar styraciflua L.), cherrybark oak (Quercus pagoda Raf.), and loblolly pine (Pinus taeda L.) in two-species pine-hardwood mixtures (sweetgum:loblolly pine and cherrybark oak:loblolly pine) at various planting densities (1,482 – 1,976 TPH) over 23-years in northern Louisiana, USA. Species were planted in alternating rows with hardwood establishment occurring one-year prior to loblolly pine. Mixtures were also compared to loblolly pine monocultures at a common density (1,482 TPH) to assess whether mixing improved productivity. Sweetgum exerted more competitive pressure on loblolly pine than cherrybark oak. At final measurement, sweetgum survival statistically exceeded that of loblolly pine across mixture density. Moreover, sweetgum cumulative basal area and volume growth nearly tripled that of loblolly pine in balanced high-density mixtures (1,976 TPH, 50pine:50hardwood). In contrast, cherrybark oak basal area and volume growth did not significantly exceed loblolly pine at any density. At a common density (1,482 TPH), loblolly pine monoculture cumulative basal area and volume significantly exceeded that of mixtures with sweetgum and cherrybark oak by 19 % and 24 %, respectively. Collectively, these results indicate that growing loblolly pine in mixture with these two species did not produce complementary interactions and negatively affected stand-level growth.
Maximum Drawdown as Predictor of Mutual Fund Performance and Flows

Abstract Mutual funds’ maximum drawdowns (MDDs) are persistent, indicative of manager skill, and predictive of subsequent performance. Among funds with relatively strong past performance, those with relatively low past MDDs, on average, have an out-of-sample alpha of 2.40% per year. That alpha is magnified when markets are turbulent—a time during which manager skill should be most valuable. Investors are averse to drawdown risk. After controlling for typical measures of past performance, fund flows remain a decreasing function of MDDs, particularly among investors with greater risk aversion and during times of heightened risk aversion.
Rice Productivity In Bayalangu Kidul Village

The problem raised in this study is the decline in rice productivity. This study aimed to analyze the influence of age, education, farming experience, irrigation, activeness of farmer groups, seeds, technology and agricultural extension on rice productivity in Bayalangu Kidul Village, Gegesik District, Cirebon Regency. This study used primary data with total sample of 77 rice farmers. The method of multiple linear regressions was used in this study by processing data using eviews software. The results of the study showed that education, farming experience, irrigation, the activeness of farmer groups, seeds, and the intensity of the introduction had a positive and significant effect on rice productivity. Age and technology variables have a positive and insignificant effect on rice productivity. This finding implies that the need for the performance of local and central government in increasing rice production and farmers are expected to increase knowledge in rice farming.
Factors affecting acceptance of web-based training system: Using extended UTAUT and structural equation modeling

Advancement in information system leads organizations to apply e-learning system to train their employees in order to enhance its performance. In this respect, applying web based training will enable the organization to train their employees quickly, efficiently and effectively anywhere at any time. This research aims to extend Unified Theory of Acceptance and Use Technology (UTAUT) using some factors such flexibility of web based training system, system interactivity and system enjoyment, in order to explain the employees' intention to use web based training system. A total of 290 employees have participated in this study. The findings of the study revealed that performance expectancy, facilitating conditions, social influence and system flexibility have direct effect on the employees' intention to use web based training system, while effort expectancy, system enjoyment and system interactivity have indirect effect on employees' intention to use the system.
Incidence and Determinants of Piperacillin/Tazobactam-Associated Hypokalemia: A Retrospective Study

Piperacillin/tazobactam (TZP) is a commonly used antibiotic for treating moderate-to-severe infections because of its broad-spectrum activity and recommendation as an alternative to carbapenem. TZP-associated severe hypokalemia has been consistently reported; however, related studies are very rare. This study aimed to evaluate the incidence and risk factors of TZP-associated hypokalemia (TAH). A retrospective cohort study was conducted on hospitalized adult patients who received TZP from 1 January 2015 to 31 December 2017 at a tertiary teaching hospital. Of the 713 patients, 13.9% had TAH. As a result of multivariate logistic regression analysis, older age (OR 1.03, 95% CI: 1.02–1.05, p < 0.001), female sex (OR 1.88, 95% CI: 1.18–3.00, p = 0.008), longer duration of TZP therapy (OR 1.08, 95% CI: 1.04–1.13, p < 0.001), and higher TZP daily dose (OR 1.10, 95% CI: 1.01–1.20, p = 0.049) were independently associated with TAH. In contrast, higher baseline serum potassium level (OR 0.13, 95% CI: 0.07–0.26, p < 0.001) was related to lower TAH. Furthermore, hypokalemia mostly occurred in the early days of TZP therapy (median onset time: 4 days). Thus, close monitoring of serum potassium levels, especially upon therapy initiation, is essential to prevent TAH.
Eight-Year Trend Analysis of Cutaneous Leishmaniasis Cases in West Amhara Region Referred to Amhara Public Health Institute Northwest, Ethiopia: A Retrospective Study

Cutaneous leishmaniasis is a continually spreading health problem in Amhara Region, Ethiopia. Despite this, up- to-date information on referral laboratory facility has been not yet reported. Therefore, this study was aimed at reporting up-to-date information about eight year's cutaneous leishmaniasis trend status. Data on referred cases from 2013 to 2020 were collected at Amhara Public Health Institute Parasitology department by reviewing log book. Of the 243 suspected cases, 114 (46.9%) were positive (confirmed) with microscope and cultured results showed that most of them were negatives. Most of the suspected cases were from 16 to 30 years and males by age and sex, respectively. Trend status by year depicted that largest numbers of suspected and confirmed cases were reported in 2013, 2015, and 2019 years. Finally, the trend status by zone showed that most cases were reported from South Gondar and Awi zones, respectively.
Torsional degrees of freedom in AdS4/CFT3

We discuss the holographic implications of torsional degrees of freedom in the context of AdS4/CFT3, emphasizing in particular the physical interpretation of the latter as carriers of the non-trivial gravitational magnetic eld, i.e. the part of the magnetic eld not determined by the frame eld. As a concrete example we present a new exact 4-dimensional gravitational background with torsion and argue that it corresponds to the holographic dual of a 3d system undergoing parity symmetry breaking. Finally, we compare our new gravitational background with known wormhole solutions - with and without cosmological constant - and argue that they can all be unied under an
The Two Blades of the Scissors: Performance Feedback and Intrinsic Attributes in Organizational Risk Taking

We draw on the behavioral theory of the firm and prospect theory to examine how performance feedback (decision context) and the characteristics of the alternatives (decision content) that decision makers face jointly determine organizational risk-taking choices. While the behavioral theory of the firm has identified performance feedback’s important role in driving organizational risk-taking decisions, it has not considered the intrinsic attributes of alternatives, specifically the magnitude and likelihood of their outcomes, which have been the focus of prospect theory. We argue that these two attributes play a key role in decision makers’ assessment of alternatives, but because achieving organizational goals is the prime objective in organizations, performance feedback drives how decision makers process information regarding these attributes. Analyzing 23,895 fourth-down decisions from the U.S. National Football League, we find that decision makers weigh attainment discrepancy and the magnitude and likelihood of outcomes in their choices, depending on deadline proximity. Furthermore, the size and valence of attainment discrepancy modify the weight of the magnitude and likelihood of outcomes in risky choices. Our arguments and findings suggest extensions to the behavioral theory of the firm and imply modifications to prospect theory when applied to the organizational context.
Database and AI Diagnostic Tools Improve Understanding of Lung Damage, Correlation of Pulmonary Disease and Brain Damage in COVID-19

The COVID-19 pandemic caused a sharp increase in the interest in artificial intelligence (AI) as a tool supporting the work of doctors in difficult conditions and providing early detection of the implications of the disease. Recent studies have shown that AI has been successfully applied in the healthcare sector. The objective of this paper is to perform a systematic review to summarize the electroencephalogram (EEG) findings in patients with coronavirus disease (COVID-19) and databases and tools used in artificial intelligence algorithms, supporting the diagnosis and correlation between lung disease and brain damage, and lung damage. Available search tools containing scientific publications, such as PubMed and Google Scholar, were comprehensively evaluated and searched with open databases and tools used in AI algorithms. This work aimed to collect papers from the period of January 2019–May 2022 including in their resources the database from which data necessary for further development of algorithms supporting the diagnosis of the respiratory system can be downloaded and the correlation between lung disease and brain damage can be evaluated. The 10 articles which show the most interesting AI algorithms, trained by using open databases and associated with lung diseases, were included for review with 12 articles related to EEGs, which have/or may be related with lung diseases.
Farmer Empowerment Strategies Through Organic Vegetables Development

Organic vegetable cultivation system is a system for growing vegetables that is safe for consumption. The aims of this study were to conduct external and internal analysis of Mulyo Santoso Farmers Group Association using SWOT analysis, to find out effective strategies in empowering farmers through vegetable development, and to compile strategies for empowering farmers through organic vegetable development by Mulyo Santoso Farmers Group Association. This study is a descriptive study using quantitative descriptive approach. The data used were primary data obtained through interviews using questionnaires. This research used SWOT analysis method. The sampling technique used was census, using all members of the population as samples. Internal factor analysis results show the acquisition of a strength indicator score of 1.53 and a weak indicator score of 1.04. The results of the analysis on external factors acquisition show the opportunity indicator score of 1.32 and the threat indicator score of 1.20. The resulting value of SWOT diagram analysis on the X axis for internal factors is 0.49 and Y axis on external factors is 0.12. Based on the results of the SWOT analysis, it is known that the strategy used by Mulyo Santoso Farmers Group Association is an aggressive or progressive strategy, by using the power to take advantage of opportunities by creating, producing and developing businesses of processed agricultural products, such as processed chips and catering services of healthy foods, as well as adding more varieties of cultivated vegetables and sell organic fertilizer to supplement the income
Psychological and Social Well-Being of the Urban Poor in Malaysia

Similar to other countries, Malaysia is also affected by the social and economic process of urbanization leading to various concerns, particularly among the urban poor. This conceptual literature review draws on the theoretical framework of absolute poverty, relative poverty, and causal attributions in defining and explaining poverty in urban areas. Psychological and social well-being are known as significant aspects of an individual’s life. Studies conducted internationally and locally have indicated that several factors of psychological well-being such as mental health, financial constraints, and housing vulnerability, contributes to poor psychological well-being of the urban poor. Additionally, previous research has highlighted that the social well-being of urbanites is impacted due to factors such as social exclusion and lack of social support. However, further studies in Malaysia are needed to emphasize different dimensions of individual psychological and social well-being, such as personal growth, autonomy, social contribution, and social coherence.
Analysis of the United States’ Foreign Policy Towards Denuclearization of North Korea’s Nuclear 2017-2021

Since few decades ago, the United States has faced a real threat from one of Soviet Union allies, North Korea. North Korea has built a nuclear facility and the government keeps develop it day by day. To solve the problem, the United States under Trump administration suggested an approach called Maximum Pressure. However, Maximum Pressure could not contain the power and threat that came from North Korea nuclear. The fact is, North Korea still develops it until now and abandons all of the sanctions given by the United States and its allies.
Fixed subgroups in free groups: a survey

This note is a survey of the main results known about fixed subgroups of endomorphisms of finitely generated free groups. A historic point of view is taken, emphasizing the evolution of this line of research, from its beginning to the present time. The article concludes with a section containing the main open problems and conjectures, with some comments and discussions on them.
Calibration and Adjustment Algorithm to Attenuate the Effect of Arm Orientation on an sEMG-Based Muscle Fatigue Indicator

A limit in the development of preventive interventions for musculoskeletal disorders (MSDs) of the upper limb is the lack of devices that can measure and process surface electromyography (sEMG) signals in order to provide real-time, reliable information on muscular fatigue in relation to the physical demands of the work being carried out. To keep track of the muscle fatigue level, the chosen fatigue indicator (FI) must not be sensitive to arm orientation (i.e., elevation angle and plane). The objective of this article is, therefore, to develop a calibration and adjustment algorithm to provide an FI that is not sensitive to arm orientation. First, the effect of arm orientation on our former FI indicator was verified by comparing initial (beginning of the task) FIs (IFIs) for static contractions in different arm elevation planes and angles. The results confirmed the hypothesis. A personalized calibration and FI adjustment based on current arm orientation were then proposed. The adjustment module’s efficiency was first verified for different elevation planes and elevation angles separately. Using paired t-tests, we compared the IFI deviations from the baseline with and without the adjustment module. It was shown that the proposed method significantly reduces the IFI deviations from the baseline for both the elevation plane (<inline-formula> <tex-math notation="LaTeX">${p}=0.005, {d}=1.220$ </tex-math></inline-formula>) and the elevation angle (<inline-formula> <tex-math notation="LaTeX">${p}=0.002, {d}=1.455$ </tex-math></inline-formula>). Finally, a combined adjustment is presented for both the elevation plane and angle at the same time. The IFI deviations from the baseline were statistically significantly lower with the adjustment module than without it (<inline-formula> <tex-math notation="LaTeX">${p}< 0.001, {d}=1.461$ </tex-math></inline-formula>).
L'acceptation du danger par les navigateurs hauturiers Une perspective d'analyse sociologique plurielle

La radicalisation et la frequence accrue des expositions au danger sont regulierement soulignees par les observateurs de notre contemporaneite sportive. Diverses explications sont invoquees : recherche de sensations fortes, appel de l’aventure, “deroutinisation” du quotidien, affirmation identitaire, etc. A travers le cas de la voile, nous entendons analyser les raisons qui poussent les pratiquants a accepter la confrontation a des dangers identifies. La litterature sociologique laisse apparaitre six manieres de construire theoriquement l’engagement dans une pratique sportive dangereuse. Nous proposons d’articuler ces eclairages theoriques pour developper une vision elargie des raisons qui menent a s’engager dans l’activite hauturiere. 22 pratiquants ont ete interviewes. Ces entretiens laissent apparaitre des elements pluriels de justification de cette exposition occasionnelle au danger. Des relations de complementarite entre paradigmes apparaissent finalement, prouvant non seulement que la pretention au monopole explicatif conduit a des impasses, mais aussi que l’ouverture a plusieurs cadres d’intelligibilite enrichit la portee heuristique de chacun d’entre eux.
Foncteurs dérivés de l'algèbre symétrique : application au calcul de certains groupes d'homologie fonctorielle des espaces K (B, n)

Dans ce travail, on donne une description fonctorielle en un groupe abelien B des facteurs derives des algebres symetrique LiSymr (B,0) et exterieure Li r(B,o) pour deux entiers positifs i et r dans les Z-modules, ainsi que de certains foncteurs derives de l'algebre a puissances divisees Li? r(B,0). L. Breen a montre que l'on dispose d'une filtration fonctorielle de l'homologie entiere Hi(B, n ;Z) des espaces d'Eilenberg-MacLane K(B,n) dont le gradue associe est constitue des groupes LiSymr(B,n), pour r 0. On obtient ainsi une description fonctorielle du gradue associe a la filtration correspondante de l'homologie entiere d'un groupe abelien B ainsi que de certaines parties du gradue correspondant associe a l'homologie entiere, pour n 2. On met egalement en lumiere la relation entre ce gradue et les descriptions fonctorielles de ces groupes d'homologies dues a R. Hamsher et G. Decker.
Triangulated Categories: Derived categories and Grothendieck duality

We study dualizing complexes. The unusual feature is that we do not assume them to have bounded injective resolutions; we prove that the theory works just fine with no boundedness hypothesis. In the process we prove a number of new results about Grothendieck duality; one of the more striking is that, under relatively mild hypotheses on f : X −→ Y , the functor f ! : D(Qcoh/Y ) −→ D(Qcoh/X) takes pseudocoherent complexes to pseudocoherent complexes. The biggest innovation in our approach is that we systematically employ products in the category D(Qcoh/X); the older treatments never ventured beyond coproducts. In an appendix we include a proof that, if T is a stable homotopy category in the sense of [19] in which the compact objects coincide with the strongly dualizable objects, then the compact objects can also be characterized as those objects such that tensoring with them respects products.