Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Social Responsibility, Audit Committee Expertise, and Financial Reporting: Empirical Evidence from Korea

Corporate social responsibility (CSR) involves multiple activities and is influenced by the cultural and legal environment of the country in which a firm is located. This study examines the role of audit committees’ (AC) financial expertise in the relationship between CSR and the earnings quality of Korean firms with high levels of CSR. Using a multivariate analysis, it investigates whether the ACs that include members with accounting expertise, finance expertise, or supervisory expertise individually affect a firm’s decision making. It also examines how ACs with diverse expertise contribute toward improving the financial reporting quality of firms with high levels of CSR. The results demonstrate that when there is a certified accountant in the AC of a firm that practices CSR based on ethical motivation, the earnings management through discretionary accruals is more strictly controlled. This is more effective when the AC comprises members with accounting and non-accounting expertise. This finding implies that the AC plays a positive role in improving the accounting information quality of firms with CSR excellence. Moreover, while the role of accounting experts in the AC is important for maintaining high earnings quality, combining other types of expertise creates synergy.
ASSESSMENT OF LIVER FIBROSIS BEFORE AND AFTER DIRECT ACTING ANTIVIRAL THERAPY IN COMPENSATED HCV RELATED LIVER DISEASE

Background: Hepatitis C virus (HCV) is a major health problem worldwide. Its long-term impact ranges from minimal damage to extensive fibrosis and cirrhosis, which is sometimes, accompanied by hepatocellular carcinoma (HCC). Objective: To evaluate early changes of hepatic fibrosis-related parameters in patients with chronic HCV patients using sonography-based real time elastography (RTE) and serum parameters as APRI, FIB4 before and after sofosbuvir-based antiviral therapy. Patients and methods: This study were conducted on 75 Egyptian patients with chronic hepatitis C who were collected from September 2019 and March 2020 at the National Hepatology and Tropical Medicine Research Institute Outpatient Clinics, Cairo, Egypt. Results: The mean age of the studied patients was 49.6±11.34years, 33 (44%)of them were males while 42 (56%) were females. A history of diabetes was reported in 9 (12%) patients, while 6 (8%) of our patients were hypertensive. A total of 75 HCV-infected patients treated with sofosbuvir based therapy for 12 weeks were identified, 62 (82.7%) were treated with sofosbuvir (400 mg/day) and daclatasvir( 60 mg/day) , 13(17.3%)were treated with sofosbuvir( 400 mg/day )and daclatasvir( 60 mg/day) with weight-based ribavirin. Conclusion: Sofosbuvir-based treatment regimens for chronic hepatitis C resulted in significant reduction in liver stiffness measurements (LSM) by pSWE with significant changes in the distribution of patients receiving triple therapy among the fibrosis stages and significant improvement in fibrosis scores (FIB4 and APRI) 12 weeks post treatment.
LIVER IMPAIRMENT AS A PREDICTIVE FACTOR FOR MORTALITY RATE OF COVID-19 PATIENTS

Background: In the current COVID-19 pandemic, which is caused by severe acute respiratory syndrome-coronavirus-2 (SARS-CoV2), disease diagnosis is essential for optimal management, timely isolation of infected cases in order to prevent further spread and is associated with significant morbidity and mortality burden. Objective: To assess the liver impairment as a predictive factor for mortality rate of COVID -19 patients. Patients and Methods: The prospective study included 100 patients with Covid-19 infection who were admitted to Al-Hussein and Bab Al-Sha׳aria University Hospitals. The study was during the period from 1st of February 2021 to 31th of May 2021 and divided in to five groups according to liver functions tests. Presenting clinical manifestations, laboratory findings, radiological findings and mortality rate were recorded from electronic medical records. Diagnoses of COVID-19 patient were done according to criteria of ministry of health and population- Egypt. Results: The results revealed that the mean of platelets reaching to a minimum mean value at group E and the mean of the neutrophil /lymphocyte ratio reaching to a maximum mean value at Group E, while the lymphocyte /monocyte ratio reaching to a minimum mean value at Group E. There were significant difference among all groups regarding ALT, AST, total bilirubin, direct bilirubin and serum Albumin with P value =0.001 in all parameters. Also there were significant decreases of serum albumin in groups C, D and E when compared with group A, and there were significant increases of total bilirubin, direct bilirubin mean values in group E when compared with group A. There were significant increase of prothrombin time (PT) and INR in groups E when compared with group A. The results showed a significant difference (p-value <0.05) between recovered and died cases for each group with higher mortality rate at group D (7 cases with a percent of 30.4%), then at group E (3 cases with a percent of 25%), and there were 88% recovered and 12% died in all studied COVID-19 patients. The results revealed that the higher mortality rates at group D and E between patients having chest CT scoring 4 and 5. Conclusion: Patients with accompanying chronic liver diseases are predisposed to developing a more severe course of COVID-19 and increase the mortality rate, but on the other hand, a more complicated presentation of SARS-CoV-2 infection increases the risk of liver failure.
FYRE Climate: a high-resolution reanalysis of daily precipitation and temperature in France from 1871 to 2012

Abstract. Surface observations are usually too few and far between to properly assess multidecadal variations at the local scale and characterize historical local extreme events at the same time. A data assimilation scheme has been recently presented to assimilate daily observations of temperature and precipitation into downscaled reconstructions from a global extended reanalysis through an Ensemble Kalman fitting approach and to derive high-resolution fields. Recent studies also showed that assimilating observations at high temporal resolution does not guarantee correct multidecadal variations. The current paper thus proposes (1) to apply the data assimilation scheme over France and over the 1871–2012 period based on the SCOPE Climate reconstructions background dataset and all available daily historical surface observations of temperature and precipitation, (2) to develop an assimilation scheme at the yearly timescale and to apply it over the same period and lastly, (3) to derive the FYRE Climate reanalysis, a 25-member ensemble hybrid dataset resulting from the daily and yearly assimilation schemes, spanning the whole 1871–2012 period at a daily and 8 km resolution over France. Assimilating daily observations only allows reconstructing accurately daily characteristics, but fails in reproducing robust multidecadal variations when compared to independent datasets. Combining the daily and yearly assimilation schemes, FYRE Climate clearly performs better than the SCOPE Climate background in terms of bias, error, and correlation, but also better than the Safran reference surface reanalysis over France available from 1958 onward only. FYRE Climate also succeeds in reconstructing both local extreme events and multidecadal variability. It is freely available at https://doi.org/10.5281/zenodo.4005573 (precipitation, Devers et al., 2020b) and https://doi.org/10.5281/zenodo.4006472 (temperature, Devers et al., 2020c).
Female reproductive aging in seven primate species: Patterns and consequences

Significance Age-related changes in the capability to produce healthy young are common in humans and are increasingly well documented in nonhuman animals. However, differences among species in the nature of these age-related changes remain poorly understood. We compare patterns and consequences of age-related changes in female reproductive performance in seven primate populations that have been subjects of long-term continuous study for 29 to 57 y. Our analyses of parental age effects on fertility, offspring survival, and offspring development highlight some shared patterns of parental age effects that may be general across the order primates. At the same time, we also identify species-level differences that implicate behavioral and life-history patterns as drivers of the evolution of parental age effects.
Was the January 26th, 1700 Cascadia Earthquake Part of a Rupture Sequence?

Coastal subsidence, dating of plant remains and tree rings, and evidence for tsunami inundation point to coseismic activity on a sizable portion of the Cascadia subduction zone around three centuries ago. A tsunami of remote origin in 1700 C.E. , probably from Cascadia, caused flooding and damage in Japan. In previous modeling, this transpacific evidence was found most simply explained by one Cascadia rupture about 1,000 km long. Here I model tens of thousands of ruptures and simulate their subsidence and tsunami signals and show that it is possible that the earthquake was part of a sequence of several events. Partial rupture of ∼400 km offshore southern Oregon and northern California in one large M ≥ 8.7 earthquake can explain the tsunami in Japan without conflicting with the subsidence. As many as four more earthquakes with M ≤ 8.7 can complete the subsidence signal without their tsunamis being large enough to be recorded in Japan. The purpose of this study is not to find a single, most likely, scenario or disprove the single‐rupture hypothesis favored by alternative evidence such as turbidites. Rather, it demonstrates that a multiple rupture sequence may explain part of the available data, and therefore cannot be discounted. Given the gaps in the presently available estimates of subsidence it is also possible that segments of the megathrust, for example from Copalis to the Strait of Juan de Fuca, did not rupture in 1700. The findings have significant implications for Cascadia geodynamics and how earthquake and tsunami hazards in the region are quantified.
Impact of COVID-19 on Smallholder Poultry Farmers in Nigeria

In sub-Saharan Africa, most households in rural communities keep smallholder poultry, and are exposed to harsh socio-economic conditions caused by COVID-19 pandemic due to the vulnerability of their production systems to crisis. This study assessed the impact of COVID-19 on 525 smallholder poultry farmers in five states of Nigeria. The study was conducted 15 months after the onset of the pandemic in Nigeria using structured questionnaires focused on socio-demography, income, production systems, markets, and food security. Average household size increased from 6.9 before COVID-19, to 8.3 during COVID-19, representing a 20.3% increase in population growth. Over half (52.6%) of this increase was due to childbirths. Average monthly income before and during the pandemic was reduced from NGN 22,565 (USD 62.70) to NGN15,617 (USD 38.10), respectively. During the pandemic, there was a 28.4% increase in the number of farmers living below the international poverty line of USD 1.90 per day. In addition, reliance on chickens for food and income was significantly (p < 0.05) impacted by gender, location, household size, and monthly income. These results show that the COVID-19 pandemic had a significant effect on the livelihoods and food security of farmers, and the findings are essential in developing appropriate post-COVID-19 interventions for smallholder poultry production in Nigeria.
An Empirical Examination of the Impact of eWom Information on Young Consumers’ Online Purchase Intention: Mediating Role of eWom Information Adoption

Customer purchase intention in online shopping stores can be influenced by electronic word of mouth (eWom) communication generated by the comments of consumers on social networking sites. However, the adoption of eWom information by consumers is influenced by various factors. This study investigates the mechanism through eWom antecedents influence eWom adoption and consumer purchase intention. The study also examines how eWom adoption mediates the impact of antecedents of eWom adoption (Quality, Consumer Attitude, Credibility, Usefulness, Needs, and Adoption) on customer’s purchase intention. Using the hypothetic-deductive approach, the current study used a cross-sectional self-administered survey to collect data from a convenience sample of university students residing in Karachi. The SmartPLS software was used to analyze the collected data. Study findings reveal that all predictors of eWom adoption are significant. It was also found that eWOM adoption mediates the impact of eWom antecedents on consumer purchase intention. The results provide significant implications for website designers and digital marketers. For marketers working with social media, the findings of this study are encouraging. Marketers can use these findings to develop viral marketing campaigns and encourage customers to contribute useful and credible eWom that could improve the customers’ purchase intention.
Changes in Body Surface Temperature Associated with High-Speed Treadmill Exercise in Beagle Dogs Measured by Infrared Thermography

Simple Summary Heat exchange between the body surface and the external environment plays an important role in the regulation of body temperature in animals. Previous studies on the effect of exercise on the distribution of body surface temperature in dogs have been conducted on a variety of breeds and did not employ specific defined regions of interest. The aim of our research was to assess the influence of high-speed treadmill exercise on body surface temperature using infrared thermography in selected body regions of healthy Beagle dogs, taking into account gait and recovery time. The study was based exclusively on the Beagle breed, which presents short, uniform, and straight hair, conducting heat more readily from the skin. Statistical analysis indicated the highest temperature at the upper forearm and thigh, and the lowest on the croup, back, and neck. The peak surface temperature values in all examined areas were observed after the canter and the post-gallop walk, and the lowest were observed 2 h after exercise. Our study confirms that the body surface temperature of Beagle dogs is influenced by high-speed physical exercise on a treadmill as a result of muscle activity and changes in blood flow. The proximal forelimb and hindlimb were the most influenced by exercise. Abstract Evaluation of body surface temperature change in response to exercise is important for monitoring physiological status. The aim of the study was to assess the influence of high-speed treadmill exercise on body surface temperature using infrared thermography (IRT) in selected body regions of healthy Beagle dogs, taking into account gait and recovery time. Thermographic images of the dogs were taken before exercise (BE), after walk (AW), after trot (AT), after canter (AC), just after second walk (JAE), 5 min after exercise (5 AE), 15 min after exercise (15 AE), 30 min after exercise (30 AE), 45 min after exercise (45 AE), and 120 min after exercise (120 AE). Body surface temperature was measured at the neck, shoulder, upper forearm, back, chest, croup, and thigh. Statistical analysis indicated the highest temperature at the upper forearm, shoulder, and thigh, and the lowest on the croup, back, and neck. The peak values of surface temperature in all ROIs were at AC and JAE and the lowest at 120 AE. The study demonstrated that body surface temperature was influenced by high-speed physical exercise on a treadmill and IRT was a viable imaging modality that provided temperature data from specific body regions. The proximal forelimb and hindlimb were the most influenced by exercise.
Should Athletes be Allowed to Protest during the National Anthem? An analysis of public opinions among U.S. adults

Using descriptive and multiple regression analyses of data from the National Sports and Society Survey (N = 3,993), this study examines public opinions about athletes’ rights to protest during the national anthem. Results suggest that public opinion is now more supportive of athletes being allowed to protest during the anthem; although, considerable opposition persists. Black individuals and those who recognize racial/ethnic discrimination in society are especially likely to support the right of athletes to protest. Heterosexual, Christian, sports fan, and military identities seem to encourage opposition to the right to protest. Indicators of traditionalism and sports nationalism attitudes are also negatively associated with support for athlete protests.
Effects of Mechanical Site Preparation, Planting Stock, and Planting Aids on the Survival and Growth of American Sycamore in a Marginal Old Field Riparian Restoration

Survival and growth of planted tree species are common indices used to evaluate success of wetland restoration efforts used to compensate for wetland losses. Restoration efforts on marginal agricultural lands have typically resulted in less than satisfactory survival and growth of desired tree species. In an attempt to determine the effects of bottomland hardwood silvicultural methods on the survival and growth of pioneer tree species, this study evaluated combinations of five mechanical site-preparation techniques (mound, bed, rip, disk, pit), four levels of planting stock (gallon, tubeling, bare root, and direct seed), and three planting aids (mat, tube, none) on the four-year survival and growth of American sycamore planted in an old field riparian area in the Piedmont of Virginia. After four growing seasons, results indicated that mounding mechanical site preparation combined with gallon (3.8 L) planting stock provided the most positive influences on mean survival (100%), height (4.72 m), and groundline diameter (9.52 cm), and resulted in the greatest aboveground dry biomass accumulation (5.44 Mg/ha/year). These treatments may be economically viable for restoration and mitigations efforts, and could offer other economic alternatives such as short-rotation woody crops, which might make restoration efforts in marginal old field areas more attractive to private landowners.
Ambiguous Signaling in Regulatory Conversations How Miscommunication and Hierarchy Hamper Voluntary Regulatee Cooperation

This case study investigates interactions between inspectors and regulatee representatives during regulatory conversations. We study how health care inspectors pursue voluntary cooperation from internal supervisors of health care providers to alter organizational management practices. We identify ambiguity as a central characteristic of the regulatory conversations. We observe several discrepancies as inspectors display hierarchical behavior incongruent with the horizontal relationship they aim for—and incongruent with the relationship style that internal supervisors expect. Analyzing these discrepancies in terms of relationship types and associated relational signals helps explain and prevent suboptimal communication and reduced acceptance of regulators’ demands by regulatees.
Factors Associated With Online Learning Self-Efficacy Among Students With Disabilities In Higher Education

ABSTRACT This study examined how the prevalence of online learning increases educational outcomes and access for students with disabilities, exploring the factors associated with these learners’ self-efficacy in virtual environment. College students with disabilities (n = 278) were surveyed about their experience with online courses, overall technology competence, and preferred instructional modalities. Online learning self-efficacy (OLSE) was used as the outcome. Factors associated with OLSE were technological competence and delivery preferences. Students with medical disabilities, in comparison to their peers with a psychological and/or learning disability, reported a higher level of OLSE in the virtual environment. These factors collectively accounted for 33.7% of the variance in OLSE (R2 = .36, F = 19.631, p < .001). Improving the accessibility of online learning for students with disabilities will promote best practices in online learning for all students. Accessibility mind-sets have been increasingly called for as higher education institutions are offering online courses.
Simulating Reinforcement Corrosion-Induced Strain in Concrete using Expansive Grout

The present study attempts to obtain the critical strains in concrete induced on account of reinforcement corrosion by simulating the expansive pressure of corrosion products using grout. Surface strains induced in hollow concrete cylinders due to expansion of grout filled inside the hollow portion were continuously monitored to experimentally validate the well-known thick-walled uniform cylinder model used in reinforcement corrosion problems. The study shows that expansive grout could effectively simulate the internal pressure generated in accelerated corrosion tests, and can be used as a means of obtaining critical strains in relatively shorter duration in laboratory studies.
Resilience analysis for reconfigurable network with cascading failures

A network is a topology composed of nodes and the edges of connecting nodes. The nodes interact with each other through edges and realize the function of network. The break of one or several nodes in the network will cause the failure of other nodes through the connection relationship between nodes and this phenomenon is known as cascading failure. The function of large network depends on network structure. When some nodes or edges fail, the network can restore and maintain certain functions by means of reconstruction and load distribution. Based on the cluster of unmanned aerial vehicle (UAV) and communication network, the cascading failure and reconfigurable features are considered in this study. By introducing the limitation of the maximum number of connections of nodes, a multi-state cascading failure rule based on information load distribution and a dynamic network reconnection rule based on probability are proposed, and the influence of the spread and propagation of cascading failure behavior on the invulnerability of the network are studied. Through simulation experiment design and analysis, several feasible suggestions to improve the invulnerability of UAV clusters are concluded.
Impact of M-Banking Service Quality on Customer Satisfaction with the Role of Trust and Customer Value Co-Creation Intentions

This paper investigates the impact of various dimensions of mobile banking service quality on customer satisfaction with the mediating role of customer value co-creation intentions in the banking sector of Pakistan. Theoretical foundations of this study lie in the Technology Acceptance Model (TAM) and Service-Dominant (S-D) logic. Data was collected using a questionnaire from a sample of 383 respondents from 25 banks. Mediation and moderation analyses were conducted to explore the role of trust in creating customer satisfaction through the mediating role of customer value co-creation. The findings showed that m-banking service quality dimensions have a significant impact on customer satisfaction. Also, it was found that co-creation has a significant impact on customer satisfaction. Mediation analysis was conducted to see if co-creation mediates the relationship between m-banking service quality and customer satisfaction. There was found to be partial mediation between all dimensions of m-banking service quality and customer satisfaction. Moderation analysis was also conducted to check the role of trust. The findings revealed that trust moderates the relationship for only perceived ease of use of m-banking; however, trust doesn’t moderate the relationship for other dimensions of m-banking. This study will be beneficial for bank managers to adopt the strategies that help in co-creation by customers and hence enhance customer satisfaction in the existing competition for better services. This study will add to the existing literature by its novel findings and knowledge in the extended technology acceptance model.