Miracle-dz/UniFAR-FTUs huggingface dataset:
The Influence of earnings volatility on the relationship between leverage and classifications shifting earnings management: An Entrepreneurial view

This study investigates the relationship between leverage and classifications shifting earnings management and how this relationship is influenced by earnings volatility. To achieve the research objective, this study takes the sample of Pakistani non-financial firms listed in Pakistan Stock Exchange for the period of 2004 to 2018. This study discusses the relationship between leverage and classifications shifting earnings management, especially with the interaction of earnings volatility. The study is supported with the Agency Theory and Positive Accounting Theory using the two-step system Generalized Method of Moment (SYS-GMM) dynamic panel estimators. The leverage is measured by using long term debt, short term debt and total debt while earnings volatility captured the measurement of business risk and for the measurement of classifications shifting is used as earnings management. To capture the classifications shifting, McVey model is used that measures the core earnings. Firstly, the study examines the relationship between leverage and classifications shifting earnings management and after that how earnings volatility influences that relationship. The results showed that relationship between classifications shifting and leverage and is positive but when an interaction term is used as earnings volatility it shows negative relationship between classifications shifting and leverage. So when the firm needs debt in the shape of leverage, it misclassifies the core earnings in the income statement but when there are fluctuations in the earnings like earnings volatility of firm it avoids to use classifications shifting due to professional assessment of the financial institutes and brokers of financial markets. So, in the entrepreneurial firms the managers avoid to use earnings management because these managers keep and show the true financial representations of financial statements.
Fracture systems and mesoscale structural patterns in the siliciclastic mesozoic reservoir-caprock succession of the longyearbyen CO2 lab project: Implications for geological CO2 sequestration in central spitsbergen, svalbard

In unconventional, naturally fractured reservoirs, networks of structural discontinuities largely control fluid flow. In this study, we mapped and analysed systematic fracture patterns within the Mesozoic succession of Central Spitsbergen to characterise the reservoir-caprock system explored for geological CO2 storage by the Longyearbyen CO2 Lab project. We carried out and integrated structural and stratigraphic analyses of outcrop and borehole data, subdividing the investigated sedimentary interval into five litho-structural units (LSUs): (A) massive to laminated shales characterised by predominant low-angle fractures, (B) heterogeneous, fine-grained intervals with both lowand high-angled fractures, (C) massive, coarsegrained intervals dominated by high-angle fractures, (D) igneous intrusions characterised by synand post-emplacement fractures and veins, and (E) carbonate beds dominated by high-angle fractures and veins. LSUs are identified on the basis of their fracture associations, lithologies and dominant sedimentary facies, and thus implicitly include information on the primary porosity and permeability. In general, two main, subvertical extensional fracture sets are recognised: (i) a principal fracture set trending approximately NE-SW to ENE-WSW (J1) and (ii) a subordinate fracture set trending about NNW-SSE to NNE-SSW (J2). Conjugate shear fractures (S1) are trending roughly NE-SW and NW-SE in the coarser-grained and more cemented lithologies. A low-angle fracture set (S2) striking approximately NNW-SSE to WNW-ESE is also observed. Variations in fracture patterns suggest that the LSUs are pseudo-mechanical units, which are able to steer, baffle or impede horizontal and vertical fluid migration due to their primary matrix (i.e., grain size and mineralogy) and fracture network properties. At a larger scale, the resultant stratigraphic and structural architecture controls the hydrogeological regime of the investigated reservoir-caprock succession, providing: (1) fracture-related secondary porosity and permeability, (2) enhanced microfracturing matrix connectivity, and (3) preferential directions of subsurface fluid-flow pathways. We conclude that, given the present-day stress field, subsurface fluid flow would be augmented in an ENE-WSW trend, with possible additional NE-SW communication.
STRUCTURAL CHARACTERISTICS OF SOIL MITE POPULATIONS (ACARI- MESOSTIGMATA) FROM THE OAK-HORNBEAM FORESTS FROM SOUTHERN ROMANIA

The paper present the structural modifications of soil mite populations from four forest ecosystems, characterized by the two vegetal associations (Querco petraeae-Carpinetum SOO et POCS 1957 and Q. robori-Carpinetum BORZA 1937), taking into account the distribution of these invertebrates on soil layers (litter-fermentation, humus and soil). In total, 35 species of Mesostigmata were identified, three species being common: Pachyseius humeralis (BERLESE 1910), Prozercon traegardhi (HALBERT 1923) and Veigaia nemorensis (C. L. KOCH 1836). The analysis of the dominance and constancy indices showed that the eudominant- dominant and euconstant-constant species represented 15.79 %-30 % from the total number of mites. Based on the Jaccard index, the similarities and differences between mite populations from four investigated forest and from all three soil layers were identified. Rezumat. Caracteristicile structurale ale populaţiilor de acarieni de sol (Acari-Mesostigmata) din stejăreto- cărpinete din sudul României. Lucrarea prezintă modificările structurale ale populaţiilor de acarieni de sol din patru ecosisteme forestiere, caracterizate de două tipuri de asociaţii vegetale (Querco petraeae-Carpinetum SOO et POCS 1957 si Q. robori-Carpinetum BORZA 1937), ţinând cont de distribuţia acestor nevertebrate pe straturi de sol (litieră-fermentaţie, humus si sol). In total, 35 mesostigmatide au fost identificate, trei specii fiind comune: Pachyseius humeralis (BERLESE 1910), Prozercon traegardhi (HALBERT 1923) si Veigaia nemorensis (C. L. KOCH 1836). Analiza indicilor de dominanţă si constanţă a arătat că speciile eudominate-dominate si cele euconstante-constante reprezintă 15,79 % - 30 % din numărul total de acarieni. Bazându-ne pe indicele Jaccard, au fost identificate similarităţile si diferenţele dintre populaţiile de acarieni din cele patru păduri studiate, dar si din straturile de sol. Cuvinte cheie: acarian, dominanţă, constanţă, similaritate, sol.
ABELISAURID PEDAL UNGUALS FROM THE LATE CRETACEOUS OF INDIA

The ungual phalanges of theropod dinosaurs discovered in the Lameta Formation (Maastrichtian), central India, exhibit distinctive characters unknown in other theropods. Hence, their taxonomic identification remained obscure since their original description in 1933. Recent discoveries of abelisaurid theropods in Patagonia indicate that the phalanges from India belong to the foot of these dinosaurs. New information on the foot skeleton of this group of Cretaceous Gondwanan predators is included herein. KEY WORDS. Theropoda. Abelisauridae. Unguals. Cretaceous. Gondwana.
Characterizing beach intertidal bar systems using multi‐annual LiDAR data

Intertidal bars are common in mesotidal/macrotidal low‐to‐moderate energy coastal environments and an understanding of their morphodynamics is important from the perspective of both coastal scientists and managers. However, previous studies have typically been limited by considering bar systems two‐dimensionally, or with very limited alongshore resolution. This article presents the first multi‐annual study of intertidal alongshore bars and troughs in a macrotidal environment using airborne LiDAR (light detection and ranging) data to extract three‐dimensional (3D) bar morphology at high resolution.
OPERATING PERFORMANCE OF A TRACTOR WORKING WITH DIFFERENT RATIOS OF CASTOR BEAN AND JATROPHA BIODIESEL

There is a growing global quest for clean energy. One of the alternatives is the use of agroenergy, which is the use of vegetable and animal raw material for the production of biofuels. Among them, biodiesel stands out for its renewable and biodegradable nature. The objective of this study was to evaluate the operating performance and smoke opacity of an agricultural tractor fed with different types and ratios of castor bean and Jatropha biodiesels. The study was conducted at Fazenda Experimental CEUNES / UFES, Campus Sao Mateus - ES. The mixture ratios of biodiesel/diesel used were: B0 (0/100%), B5 (5% 95%), B15 (15%/85% diesel), B25 (25%/75%), B50 (50%/50%), B75 (75%/25%), and B100 (100%/0%). The results showed an increase of 20.0% and 14.8% in the specifc consumption comparing B0 to B100 of castor and Jatropha, respectively. The smoke opacity reduced 24.50% and 54.05% when working with castor and Jatropha biodiesel, respectively. The smoke opacity of the castor B100 is 65.68% higher when compared to Jatropha B100.
Parmelia ernstiae, P. serrana and P. submontana, three species increasing in the Nordic countries

Revised information on the morphology, chemistry and distribution of species of Parmelia s. str. in Fennoscandia is presented. Although Parmelia ernstiae was earlier believed to be chemically distinct from P. serrana in terms of lobaric acid, its presence in all studied samples detected by TLC means that these two semi-cryptic species can no longer be chemically separated. All three species are increasing in frequency and spreading northwards in Fennoscandia. Parmelia serrana is reported as new to Zealand in Denmark.
A Study towards Real Time Camera Calibration

This report provides a detailed study of the problem of real time camera calibration. This analysis, based on the study of literature in the area, as well as the experiments carried out on real and synthetic data, is motivated by the requirements of the VISTEO project. VISTEO deals with a fusion of real images and synthetic environments, objects etc in TV video sequences. It thus deals with a challenging and fast growing area in virtual reality research - Augmented reality (AR). AR generates a composite view of the real scene viewed by the user and a virtual scene generated by the computer which augments the real scene with additional information.
Trade Openness, Market Capitalization and Entrepreneurial Ventures: Implications for Business and Industrial Growth of Pakistan

The activities of entrepreneurs, market capitalization and trade openness have a significant impact on accelerating the process of industrialization in Pakistan. Economic integration is promoted by trade openness by giving access to new markets and technological advancements to local companies that increase competition, productivity and efficiency. The attractiveness of the business environment and the confidence of investors are gauged by market capitalization. A strong market capitalization gives access to funding for growth and innovation by drawing in both domestic and foreign investment. Entrepreneurship drives innovation, employment opportunities and diversification by infusing the economy with validity and invention. Pakistan can unlock its full potential and open the door to sustainable business and industrial growth. The study aims to seek the effect of trade openness, market capitalization and entrepreneurial ventures on industrial value added or industrial growth in Pakistan by taking the time series data over the period 2000-2022. The study has used the Autoregressive Distributive Lag Model (ARDL). The results point out that lending interest rates and taxes have a negative impact on industrial value added while inflation, trade, market capitalization, secondary school enrollment, private sector credit, and energy consumption show a favorable influence on industrial value added. The study has suggested that policymakers need comprehensive strategies for the expansion of the industry, with fiscal policies to manage inflation, foster competitiveness, and promote trade openness and market capitalization.
Improvements to our Understanding of Toronto-area Atmospheric Composition

Improvements to our Understanding of Toronto-Area Atmospheric Composition Cynthia Whaley Doctor of Philosophy Graduate Department of Physics University of Toronto 2014 Using eleven years of trace gas column measurements at the University of Toronto Atmospheric Observatory (TAO), along with data from complementary sources, such as satellites, surface in situ measurements, and nearby rural column measurements, this thesis aims to improve our understanding of the sources of air pollution and the causes of variability in atmospheric composition over the Toronto area. The relative influence of chemical production and direct emissions on Toronto-area O3 and CO were determined using GEOS-Chem model simulations. 28 pollution events (defined as enhanced O3 or CO lower-tropospheric (0-5 km) columns that coincided with surface O3 exceedances) were found in the TAO dataset between 2002 and 2010. O3 columns over Toronto during pollution events are influenced by urban and industrial anthropogenic NOx emissions, biogenic isoprene emissions from the eastern United States, and soil NOx emissions from the midand western United States. During pollution events, Toronto CO columns are greatly influenced by nearby fossil fuel emissions and isoprene oxidation. C2H6 columns are often enhanced during pollution events, as the sources of C2H6 are similar to those of O3 and CO. HCN columns are assumed to be enhanced in biomass burning plumes, and thus, aid in identifying transport of biomass burning emissions over Toronto. Sensitivity to meteorological conditions was examined as well, and five case studies were presented in detail. Passage of the polar vortex over the Toronto area was determined by increases in
Development of a mechanism for information security risk management of transport service provision systems

The object of the study is the process of analysis, assessment, and management of information security risks in transport service provision systems. The problem of applying the information security risk management approach in the activities of transport business entities was investigated. As a result of the application of effective forms, methods, and means of information security risk management based on international standards, a risk management mechanism was developed. The risk assessment process of transport systems has been systematized. This allows business entities in the transport sector to determine ways to prevent and counter information threats and challenges in their activities, both when designing and operating systems for providing transport services. Verification of the devised methodical approach to information security risk management was carried out on an example of the taxi company «Taxifay N». Threats and challenges of the company’s information system were evaluated by an expert method. Based on the results of the analysis of expert risk assessment, it was found that the concordance coefficient (0.86) confirms the high level of agreement of experts’ opinions. As a result, the company’s information security risk management program was developed. The effectiveness of the program was assessed by the efficiency ratio, which was 0.64. This testifies to the effectiveness of the implemented program of measures to manage information security risks. The scope of application may be the activity of business entities that provide transport services to the population, aimed at data storage and processing. The prospect of this study is to expand the list of threats and categories of vulnerabilities depending on the characteristics of the economic activity of various enterprises
What is the Predictive Power of Market Orientation

The majority of studies on market orientation claim that compelling evidence exists that market orientation has a positive effect on business performance. This study takes a closer look at forty studies that have addressed the relationship between market orientation and business performance in the past thirteen years. The results show that there is no unequivocal evidence as to if and when market orientation has a positive impact on business performance. There is however some unequivocal proof, albeit limited, on how market orientation influences business performance. These findings are unsettling for academics and managers because market orientation is the foundation of marketing strategy.
Paleobotanical Evidence for Climatic Change across the Cretaceous-Tertiary Boundary, North America: Twenty Years after Wolfe and Upchurch

A b s t r a c t In 1981 orth et al. (orth et al. 1981) provided the first micropaleontological evidence for terrestrial mass-mortality at the Cretaceous-Tertiary (or K-T) boundary associated with the impact of a large bolide on Earth. Five years later WoLfe and UpchUrch (WoLfe & UpchUrch 1986; WoLfe & UpchUrch, 1987a) published corroborative evidence from leaf fossils and proposed that long-term increases in precipitation, and possibly temperature, were also associated with the K-T boundary impact event. Over the subsequent two decades numerous palynological and paleobotanical studies have corroborated early evidence for mass mortality at the K-T boundary in North America and other regions of the world, refined interpretations, and suggested additional long-term environmental changes associated with the terminal Cretaceous event. In this paper we review what we consider to be some of the more important paleobotanical and palynological literature for the K-T boundary of North America and evaluate hypothesized climatic changes. Patterns of change in species diversity and patterns of life form dominance in the pollen and leaf records are consistent with a reduction in solar radiation over a period of one year to more than a century by a global cloud of dust and/or sulfate aerosols resulting from an impact at the K-T boundary. However, limited evidence exists for associated freezing temperatures or global wildfires. Changes in the physiognomy of leaf fos sils, plant communities, sedimentary facies, and paleosols provide evidence for up to a four-fold increase in mean annual precipitation after the K-T boundary that may have lasted for >1 million years. Evidence from leaf margin analysis for an early Paleocene cooling of ~5 °C is restricted to the northern Western Interior and is contradicted by evidence for no temperature change or a temperature increase. Multivariate analysis of foliar physiognomy (CLAMP) suggests a temperature increase of as much as 9 °C. Preliminary evidence for a four-fold or greater increase in atmospheric pCO2 across the K-T boundary (to >2300 ppm) is consistent with a proposed warming of 9 °C during the early Paleocene, based on the range of sensitivity of Earth-system models to increased pCO2. Biogeochemical modeling indicates that a one-year period of darkness, with the lower temperatures and partial biomass burning proposed by some authors, would be sufficient to shut down photosynthesis and significantly reduce terrestrial biomass. Long lasting (10 2 to 10 6
Effect of mycorrhizae and kirinyu (chromolaena odorata L.) compost on the production of red onion in ultisol soil

One of the factors causing the low productivity of red onion is the low soil fertility. Some efforts are needed to improve Ultisol fertility through improved cultivation technology. Increasing the fertility of Ultisol soils can be carried out by adding kirinyu compost and mycorrhizal inoculation so that plants can absorb nutrients maximally. Research on the application of kirinyu compost and mycorrhizal inoculation was carried out in 2018. This study used a randomized block design (RBD) consisting of two factors; which were: kirinyu compost dosage (0, 200, 400, and 600 g/plant) and mycorrhizae dosage (3, 6, and 9 g/plant). The results showed that the treatment of compost to 600 g/plant increased plant height, number of leaves, number of tillers and tuber weight for of plant. Mycorrhizal inoculation up to 9 g/plant was not able to increase plant height, number of leaves, number of tillers and tuber weight of plant. There were no interactions between the dosage of compost and mycorrhizal on all observed parameters. There was an increase in Ultisol soil fertility through the addition of kirinyu compost and mycorrhizae.
Structural and geochronological constraints on the Pan‐African tectonic evolution of the northern Damara Belt, Namibia

The Pan‐African Orogen formed by convergence of numerous continental blocks during the Neoproterozoic to early Cambrian. This convergence eventually led to amalgamation of Gondwana, a supercontinent crosscut by a network of highly oblique linear orogenic belts that locally intersect each other, as in NW Namibia, where the NNW trending Kaoko Belt joins the NE trending Damara Belt. The northern Damara Belt has preserved well three regional Pan‐African tectonic events due to the dominance of weak Neoproterozoic marine sediments (Damara Supergroup) that have been affected by low‐grade metamorphism. A newly discovered early N‐S horizontal contraction, dated by 40Ar/39Ar at ~590 Ma, is tentatively linked to convergence between the Congo and Kalahari cratons. This was superseded by collision between the Congo and Rio de la Plata cratons between 580 and 530 Ma that thickened and exhumed the orogenic crust of the Kaoko Belt and produce upper crustal N‐S oriented folds of earlier fold trains and associated axial planar schistosities in the northern Damara Belt. A switch from E‐W to NW‐SE horizontal shortening occurred at ~530 Ma as a result of collision with the Kalahari Craton, triggering extensive syn‐orogenic magmatism in the entire Damara Belt. During this last event, southward indentation and underthrusting of the Congo Craton promontory below the Neoproterozoic cover sequences produced a deformation front in the northern Damara Belt. Our results show that highly oblique convergent processes competed over a period of ~120 Ma to build Gondwana in Namibia during the late Neoproterozoic to early Cambrian.
Palaeomagnetic secular variation curves extending back to 13,400 years B.P. recorded by sediments deposited in Lac de Joux, Switzerland; comparison with U.K. records

Palaeosecular variation records have been obtained from three cores from Lac de Joux, Switzerland ( 46° 3 TN, 6° 16' E) on which a parallel biostratigraphy has been constructed. All three cores show a well developed Late-glacial sequence which extends to beyond 13,400 years B.P. and the recorded palaeomagnetic declination and inclination variations can be correlated between these cores. The longer core (no. 3) also shows a well developed Post-glacial sequence and the declination and inclination records can be correlated in detail with the independently dated United Kingdom records which extend back to about 10,000 years B.P. Ages along Lac de Joux core 3, obtained by palaeomagnetic corre lation with U.K. cores, are compared with ages based on the local palynology and thus a timescale has been attached to the Lac de Joux record back to beyond 13,400 years B.P. during which time there is no evidence of any geomagnetic excursion or short event.