Miracle-dz/UniFAR-FTUs huggingface dataset:
correção monetária em empresas brasileiras An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

This article aims to analyze the deinstitutionalization of the inflation-adjustment accounting practices used by large Brazilian companies. The theoretical assumptions used were based on institutional theory, which provides a sociological interpretation of human behavior that recognizes the phenomenon of limited rationality and the political character of social action. Analyses were based on the empirical approach that was proposed by Oliver (1992). The research strategy consisted of questionnaires and interviews conducted in a population of 118 large Brazilian companies from Exame Magazine’s list of the 500 largest companies. The primary respondents were accountants and controllers. Factor analysis, one-way ANOVA and the Kruskal-Wallis test were conducted using the approach proposed by Oliver (1992), and the research included 22 variables comprising 12 constructs and 6 qualitative hypotheses regarding the pressures that motivate the deinstitutionalization of inflationadjusted accounting practices. Therefore, with regard to the constructs assessed, emphasis was placed on identifying the political pressures (the environment) and the functional pressures in both the organizational and environmental dimensions. However, the social pressures did not prove to be significant. We conclude that the process of deinstitutionalization results from a distinct combination of institutional factors, and these results are consistent with the findings from research conducted in the US market and in the UK.
Multi-Paradigm Modeling of Mode I & II Dynamic Fracture Mechanisms in Single Crystal Silicon

In addition to its semi-conducting properties, silicon has the ability to be manipulated with high precision at very small length-scales. This property makes it very useful in the design of Nano/Micro-Electromechanical Systems (N/MEMS) and similar technologies. The understanding of fracture of silicon is crucial for the engineering process and the development of robust devices. However, the mechanisms of fracture in silicon are complex and are still not fully understood. Several experimental studies of fracture have been reported, however, these often lack insight into atomistic mechanisms of fracture. Ab initio computational methods (e.g. based on Density Functional Theory) to study silicon that are able to provide a fundamental description of the complex fracture mechanisms remain an open challenge. In particular, the mechanisms that lead to brittle cleavage or to the transition to ductile behavior of silicon at higher temperatures remains an open question. Empirical molecular dynamics (MD) studies have proven successful in simulating silicon fracture, but are unreliable and most models could not be validated against experimental results. Here we propose to use MD modeling based on a novel first principles reactive force fields ReaxFF, which has shown to be an accurate model to describe fracture processes of silicon. Two numerical methods are used here to study fracture mechanisms in silicon: a multi-paradigm model employing reactive and non-reactive force fields, and a fully reactive model. The CMDF and GRASP are used for the simulation of brittle fracture mechanisms in mode I and mode II loading conditions, as well as simulations of the brittle-to-ductile transition (BDT). Our results indicate that CMDF is suitable for modeling silicon brittle fracture, but has limitations during the study of the mechanisms involved in the BDT. GRASP provides a suitable framework for BDT study, and the results in this study provide for the first time an observation of the BDT without the use of an empirical model. In this thesis we report, for the first time, the direct atomistic simulation of the BTD in silicon, revealing the microscopic atomistic mechanisms that explains this drastic change in the behavior of silicon. Thesis Supervisor: Dr. Markus Buehler Title: Esther and Harold E. Edgerton Assistant Professor Table of
A Signaling Theory of Grade Inflation

When employers cannot tell whether a school truly has many good students or just gives easy grades, a school has incentives to inflate grades to help its mediocre students, despite concerns about preserving the value of good grades for its good students. We construct a signaling model where grades are inflated in equilibrium. The inability to commit to an honest grading policy reduces the efficiency of job assignment and hurts a school. Grade inflation by one school makes it easier for another school to do likewise, thus providing a channel to make grade exaggeration contagious.
The Johnson-Lindenstrauss Transform and Ridge Regression

We introduce three novel differentially private algorithms that approximate the 2nd-moment matrix of the data. These algorithms, which in contrast to existing algorithms always output positive-definite matrices, correspond to existing techniques in linear regression literature. Thus these techniques have an immediate interpretation and all results known about these techniques are straight-forwardly applicable to the outputs of these algorithms. More specifically, we discuss the following three techniques. (i) For Ridge Regression, we propose setting the regularization coefficient so that by approximating the solution using Johnson-Lindenstrauss transform we preserve privacy. (ii) We show that adding a batch of d+O( −2) random samples to our data preserves differential privacy. (iii) We show that sampling the 2nd-moment matrix from a Bayesian posterior inverse-Wishart distribution is differentially private. We also give utility bounds for our algorithms and compare them with the existing “Analyze Gauss” algorithm of Dwork et al (2014).
Rapid and Sensitive Method for Evaluation of Radical-Scavenging Activity Using Peroxyl Radicals Derived from 2,2′-Azobis(2-amidinopropane) Dihydrochloride Combined with Luminol Chemiluminescence

+ Department of Food Science and Nutrition, Faculty of Liberal Arts, Osaka Shoin Women’s University, . , ,0 Hishiyanishi, Higashi-Osaka-shi, Osaka /11 2//*, Japan , Department of Food Science and Technology, National Fisheries University, Independent Administrative Institution, The Ministry of Agriculture, Forestry and Fisheries of Japan, , 1 + Nagata-Honmachi, Shimonoseki-shi, Yamaguchi 1/3 0/3/, Japan Department of Human Nutrition, Faculty of Human Life Science, Yamaguchi Prefectural University, , + Sakurabatake, Yamaguchi-shi, Yamaguchi 1/2/*,, Japan . Department of Industrial Sociology, Faculty of Industrial Sociology, Hagoromo University of International Studies, + 23 + Hamaderaminami-machi, Sakai-shi, Osaka /3, 2-. , Japan
Successful Human Resources Management Factors in International Mergers and Acquisitions

Mergers and acquisitions (M&A) have received a great deal of attention in academic literature but the role of human resources management in M&A success is still understudied. Of the three stages identified in a merger and acquisition process (planning, integration and implementation), most research focuses on the planning and integration stages. Thus, the aim of this paper is to analyse the main factors that determine the success of HR management in the implementation stage of an international M&A operation: consolidate leadership; human resource provision and evaluation; structure, strategy and culture evaluation; and control of the merger and acquisition process. With this objective, we developed a case study of a multinational company that operates in the mechanical engineering sector. The results illustrate the main factors, human resource practices, and human resources management and behaviour outcomes undertaken by a multinational company during the M&A implementation stage. The case study allows researchers to learn from professionals and business leaders and presents a roadmap that can be considered to manage HR in the M&A process.
Fiscal Aggregates, Government Borrowing and Economic Growth in Ghana An error correction approach

The relationship between fiscal policy and economic growth has been the subjectÂ of running arguments and debates among economic theorists and researchers for aÂ long time. Whilst some economists contend that fiscal policy inherently distractsÂ growth, there are others who believe that it can spur growth. The objective of thisÂ paper is to examine and ascertain the nexus between fiscal policy and economicÂ growth using the Ghanaian situation by employing a dynamic econometricÂ approach and by so doing help in shaping up knowledge in this domain. The studyÂ adopted the explanatory research design and a quarterly data set was drawn fromÂ 1982 to 2014. The error correction model was used in two ways. The firstÂ approach was by using the co integrating relationships and the second was directlyÂ imposing long run homogeneity thus constructing the ECM without estimatedÂ parameters. The empirical analysis shows that there is a long run relationshipÂ between government expenditure and economic growth; in the short run howeverÂ both domestic borrowing and external borrowing have negative effects onÂ economic growth but growth in indirect taxes rather positively influencesÂ economic growth, going against the theoretical position that taxes have aÂ distortionary effect on economic growth . The results also show that at least 14%Â of the innovations in economic growth can be attributed to movements inÂ government expenditure. The dynamic effects of fiscal policy on growth from anÂ error correction approach provide empirical evidence of reality especially duringÂ an era when there is a debate in the country on the use of and the effectiveness ofÂ fiscal policy.JEL classification numbers: O40, O47Keywords: Error correction, Fiscal Aggregates, Government Borrowing;Â Economic Growth
Energy Efficiency Optimization for NOMA With SWIPT

The combination of simultaneous wireless information and power transfer (SWIPT) and non-orthogonal multiple access (NOMA) is a potential solution to improve spectral efficiency and energy efficiency (EE) of the upcoming fifth generation (5G) networks, especially in order to support the functionality of the Internet of things (IoT) and the massive machine-type communications (mMTC) scenarios. In this paper, we investigate joint power allocation and time switching (TS) control for EE optimization in a TS-based SWIPT NOMA system. Our aim is to optimize the EE of the system whilst satisfying the constraints on maximum transmit power budget, minimum data rate, and minimum harvested energy per terminal. The considered EE optimization problem is neither linear nor convex involving joint optimization of power allocation and time switching factors and, thus, is extremely difficult to solve directly. In order to tackle this problem, we develop a dual-layer algorithm where Dinkelbach method is employed both in the inner layer to optimize the power allocation and in the outer layer to control the time switching assignment. Furthermore, a simplified but practical special case with equal time switching factors in all terminals is considered. Numerical results validate the theoretical findings and demonstrate that significant performance gain over orthogonal multiple access scheme in terms of EE can be achieved by the proposed algorithms in a SWIPT-enabled NOMA system.
Effort and Cost in Software Engineering: A Comparison of Two Industrial Data Sets

Context The research literature on software development projects usually assumes that effort is a good proxy for cost. Practice, however, suggests that there are circumstances in which costs and effort should be distinguished. Objectives: We determine similarities and differences between size, effort, cost, duration, and number of defects of software projects. Method: We compare two established repositories (ISBSG and EBSPM) comprising almost 700 projects from industry. Results: We demonstrate a (log)-linear relation between cost on the one hand, and size, duration and number of defects on the other. This justifies conducting linear regression for cost. We establish that ISBSG is substantially different from EBSPM, in terms of cost (cheaper) and duration (faster), and the relation between cost and effort. We show that while in ISBSG effort is the most important cost factor, this is not the case in other repositories, such as EBSPM in which size is the dominant factor. Conclusion: Practitioners and researchers alike should be cautious when drawing conclusions from a single repository.
A comparison of life-history traits in calcifying Spirorbinae polychaetes living along 1 natural pH gradients 2 Running head: Identifying traits tolerant to low pH

19 Low pH vent systems are ideal natural laboratories to study the consequences of 20 long-term low pH exposure on marine species, and thus identify life-history traits 21 associated with low pH tolerance. This knowledge can help to inform predictions on 22 which types of species may be less vulnerable in future ocean acidification (OA) 23 scenarios. Accordingly, we investigated how traits of calcifying polychaete species 24 (Serpulidae, Spirorbinae) varied with pH using a functional trait analysis at two natural 25 pH gradients around Castello Islet in Ischia, Italy. We first observed the distribution and 26 abundance patterns of all calcifying polychaete epiphytes in the canopy of Posidonia 27 oceanica seagrass across these gradients. We then used laboratory trials to compare 28 fecundity, settlement success, and juvenile survival in the dominant species from a 29 control (Pileolaria militaris Claparède, 1870) and a low pH site (Simplaria sp., 30 (Serpulidae, Spirorbinae). We found significantly higher reproductive output, juvenile 31 settlement rates, and juvenile survival in Simplaria sp. individuals from the low pH site, 32 compared to P. militaris individuals from control pH sites, when observed in their 33 respective in situ pH conditions. Our results suggest that tolerance to low pH may result, 34 in part, from traits associated with successful reproduction and rapid settlement under 35 low pH conditions. This finding implies that other species with similar life history traits 36 may cope better in future OA scenarios, and should be targeted for future OA tolerance 37 research. 38
Five Facts About Beliefs and Portfolios

We study a newly designed survey administered to a large panel of wealthy retail investors. The survey elicits beliefs that are important for macroeconomics and finance, and matches respondents with administrative data on their portfolio composition, their trading activity, and their login behavior. We establish five facts inthese data. (i) Beliefs are reflected in portfolio allocations. The sensitivity of portfolios to beliefs is small on average, but varies significantly with investor wealth, attention, trading frequency, and confidence. (ii) Belief changes do not predict when investors trade, but conditional on trading, they affect both the direction and the magnitude of trades. (iii) Beliefs are mostly characterized by large and persistent individual heterogeneity. Demographic characteristics explain only asmall part of why some individuals are optimistic and some are pessimistic. (iv) Expected cash flow growth and expected returns are positively related, both within and across investors. (v) Expected returns and the subjective probability of rare disasters are negatively related, both within and across investors. These five facts provide useful guidance for the design of macro-finance models. (JEL D83, E23, G11, G12, G41, G51)
Gold Nanoparticles Suppressed Proliferation, Migration, and Invasion in Papillary Thyroid Carcinoma Cells via Downregulation of CCT3

Emerging evidences have demonstrated that gold nanoparticles (AuNPs) have been used for cancer treatment. The aim of this study was to investigate the effects and molecular mechanisms of AuNPs on papillary thyroid carcinoma (PTC) cells (BCPAP and TPC-1). Characterizations of AuNPs were detected by UV-Vis spectra, transmission electron microscopy (TEM), and dynamic light scattering (DLS). Cell proliferation and apoptosis, migration, and invasion of PTC cells were evaluated by MTT, flow cytometry, wound healing, and transwell assays, respectively. Furthermore, qRT-PCR and western blot assays were performed to assess the protein expressions related to apoptosis and migration including caspase-3, caspase-9, Bax, Bcl-2, MMP-2, and MMP-9. The study revealed that AuNPs significantly suppressed cell viability, migration, and invasion and remarkably induced apoptosis of BCPAP and TPC-1 cells compared with the control group. Moreover, AuNPs negatively regulated the expression of CCT3 and silencing of CCT3 obviously promoted the proliferation, migration, and invasion inhibition and apoptosis induction of PTC cells combined with AuNPs. Collectively, these results highlighted the potential application of AuNPs in PTC target therapy.
Relation between herbivore abundance, herbivore diversity and vegetation diversity

Biodiversity has been described as an important factor for an ecosystem’s ability to maintain ecosystem functions. This report aim to investigate the relationship between herbivore abundance and the diversity of habitat vegetation, as well as the relationship between herbivore species diversity and diversity of vegetation, in an area that was considered to be inhabited by more herbivores than the vegetation could support. The study took place in the game and wilderness reserve Limpopo Lipadi in south-eastern Botswana. The method used was game counting through game drive observations and waterhole observations within different vegetation types. The results of regression analyses showed a positive relation between herbivore species diversity and the diversity of the vegetation, as well as a positive relation between herbivore abundance and the diversity of the vegetation. The results from regression analyses are in line with previous studies, but t-tests were unable to prove a significant difference in herbivore diversity, herbivore abundance and vegetative diversity between the different vegetation types. This contradicts ecological literature and may be caused by the area being within an extreme environment with high fluctuations of temperature and precipitation and the area being inhabited by more herbivores than the vegetation can support.
IPA AND SERVPERF QUALITY CONCEPTUALISATIONS AND THEIR ROLE IN HOTEL SERVICES SATISFACTION

Purpose – The purpose of this paper is twofold: (1) to assess importance-performance analysis (IPA) and service performance (SERVPERF) conceptualizations of service quality, and to establish which one excels in predicting the tourists' satisfaction in hotel industry; and (2) to test the mediating role of satisfaction between quality conceptualization and hotel guests’ repurchase intentions and word of mouth recommendations regarding the hotel. Design – A conceptual framework was empirically tested on a sample of 311 tourists staying in six hotels in Sarajevo (Bosnia and Herzegovina), which is a tourist destination with increased relevance internationally. Methodology – Covariance-based structural equation modeling was used to estimate the model. Approach – Two conceptualizations were firstly estimated separately then they were contrasted and compared. Findings – The results showed a slight superiority of the IPA conceptualization over that of SERVPERF in predicting satisfaction and in affecting customer attitudinal and behavioral outcomes. This study also confirms the vital mediating role of satisfaction on customer outcomes. Originality of the research – This study utilizes and compares two relevant conceptualizations of hotel service quality and is based on a conceptual framework that establishes which one is better for predicting tourists’ behavioral outcomes. The study is of practical relevance since it gives suggestions on tools that should be used by hotel managers in assessing the quality perceived by their guests.
INFESTATION OF WEED SPECIES IN MONOCROP COFFEE OR INTERCROPPED WITH BANANA , UNDER AGROECOLOGICAL SYSTEM

We aimed with this study to compare weed infestation in coffee under two different cropping managements: conventional coffee grown alone, or intercropped with banana plantation in a year-round basis (late spring, late summer, late fall and late winter). The experiment was installed in 2009 under field conditions at the Escola Municipal Rural Benedita Figueiró de Oliveira, in the city of Ivinhema in the state of Mato Grosso do Sul, Brazil. Assessments of weed occurrence were made three years after employment, on both cropping systems, and density, frequency, dominance and the importance value for each plant species in each system and season were quantified. Plant diversity within each system was estimated by Simpson and Shannon-Weiner indexes. Similarity between cropping systems were also assessed by the binary asymmetric similarity coefficient of Jaccard. Absolute infestation and spontaneous species differed between the two cropping systems in all seasons. Overall species diversity is higher in the monocrop compared with the intercrop, and it is associated in this study with the higher incidence of troublesome species. Areas were similar in terms of weed composition only in the Fall. Shading provided by the banana trees shows to be an efficient culture management aiming to suppress weeds in agro-ecological planting systems.
The Annual Report of Educational Psychology in Japan

Development of comprehensive psycho-educational programs for students in a middle school attached to a university is presented. The rationale for comprehensive psycho-educational programs, basic concepts, methods and procedures, and curriculum development are discussed. Background of the birth of comprehensive psycho-education and the integration of psycho-educational programs and clinical knowledge are reviewed. Collaboration, reframing, and empowerment are discussed as basic concepts in comprehensive psycho-education. In the last section, the developmental process of using a psycho-educational program at a school is described in the context of integration with "Comprehensive Studies" and "Mind Education".
Biologic treatments in Sjögren ’ s syndrome SJÖGREN ’ S SYNDROME : THE LATE NEWS

Latest update on the primary Sjögren’s syndrome P. Youinou and J.-O. Pers, Brest, France Do we need new diagnostic criteria for Sjögren’s syndrome? T.E. Daniels, San Francisco, USA Autoantibodies in Sjögren’s syndrome: Clinical Presentation and Regulatory Mechanisms A.G. Tzioufas et al., Athens, Greece Pathogenic role of anti-M3 muscarinic acetylcholine receptor immune response in Sjögren’s syndrome T. Sumida et al., Ibaraki, Japan Pathophysiological cytokine network in primary Sjögren’s syndrome J.-O. Pers et al., Brest, France B cell populations and subpopulations in Sjögren’s syndrome N. Hamza et al., Groningen, The Netherlands Central and peripheral neurological complications of primary Sjögren syndrome A. -L. Fauchais et al., Limoges, France Predictors for the development of non-Hodgkin lymphoma in primary Sjögren’s syndrome M.V. Jonsson et al., Bergen, Norway Biologic Treatments in Sjögren’s syndrome S. Bowman and F. Barone, Birmingham, United Kingdom
Sumerian Contains Dravidian and Uralic Substrates Associated with the Emegir and Emesal Dialects

Data mining the Sumerian vocabulary reveals a dichotomy of the cognate associations of the Emeĝir and the Emesal dialects, with the former having mostly Dravidian and the later mostly Uralic cognates, indicating that Sumerian arose by the combination of two languages from those language families. The data mining also reveals a distribution pattern of Proto-Uralic, Proto-Finno-Ugric, Proto-Ugric and Proto-Hungarian cognates that indicates that Sumerian is farther than Minoan from Hungarian, although all are West-Ugric. Key-Words: computational linguistics, data mining, Dravidian, language family, Emesal, Sumerian, Uralic