Miracle-dz/UniFAR-FTUs huggingface dataset:
The Financial Reporting Environment: Review of the Recent Literature

The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We provide a framework for analyzing the three main decisions that shape the corporate information environment in a capital markets setting: (1) managers’ voluntary reporting and disclosure decisions, (2) reporting and disclosures mandated by regulators, and (3) reporting decisions by third-party intermediaries (analysts). We review current research on disclosure regulation, information intermediaries, and the determinants and economic consequences of corporate disclosure and financial reporting decisions. We conclude that in the last ten years, research has generated a number of useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and highlight changes in the economic financial environment that raise new and interesting issues for researchers to address.
Value of Cash Holdings and Accounting Conservatism

We posit that accounting conservatism could mitigate the value destruction associated with increases in cash holdings. Consistent with this conjecture, we find that the market value of an additional dollar in cash holdings increases in accounting conservatism. This result is robust to controlling for strength of corporate governance, earnings quality, past stock performance, potential unobserved firm heterogeneity, potential endogenous changes in conservatism, and other relevant variables. Overall, the evidence suggests that accounting conservatism is associated with a more efficient use of cash holdings, supporting the notion that accounting conservatism can serve as a substitute for external monitoring and reduce agency conflicts between managers and shareholders.
Speciation of calcium(II) and magnesium(II) complexes of L-glutamine and succinic acid in ethylene glycol-water mixture

A pH-metric investigation has been made on the speciation of Ca I I and Mg I I complexes of glutamine (Gln) and succinic acid (Suc) in varying concentrations (0-60%, v/v) of ethylene glycol-water mixtures at an ionic strength of 0.16 mol dm - 3 and temperature 303 K. The active form of ligands is LH. The predominant species detected for Gin complexes are MLH, ML 2 H and ML 2 and of Suc are ML 2 H and ML 2 . The trend in variation in values of protonation and complex stability constants with dielectric constant is explained on the basis of electrostatic and non-electrostatic forces.
Composition, Functional Properties, Starch Digestibility, and Cookie-Baking Performance of Dry Bean Powders from 25 Michigan-Grown Varieties

The chemical composition, functional properties, starch digestibility, and cookie-baking performance of bean powders from 25 edible dry bean varieties grown in Michigan were evaluated. The beans were ground into coarse (particle size ≤1.0 mm) or fine (≤0.5 mm) powders. Starch and protein contents of the bean powders varied between 34.4 and 44.5% and between 19.1 and 26.6% (dry basis [db]), respectively. Thermal properties, pasting properties, and water-holding and oil-binding capacities of the bean powders differed and were affected by particle size. After blending the bean powders with corn starch (bean/starch = 7:3, db), the blends were used for cookie baking following a standard method (AACC International Approved Method 10-54.01). Generally, the cookies baked from the fine bean powders had smaller diameters, greater thicknesses, and greater hardness values than those from the coarse counterparts. Differences in the cookie-baking performances of the bean powders were observed among the 25 varieties. La.
The geostrophic regime of rapidly rotating turbulent convection

Rotating Rayleigh–Bénard convection is a simple model system used to study the interplay of buoyant forcing and rotation. Many recent studies have focused on the geostrophic regime of turbulent rotating convection where the principal balance of forces is between the Coriolis force and the pressure gradient. This regime is believed to be representative of conditions in geophysical and astrophysical flows. We hope to be able to extrapolate findings from laboratory experiments and numerical simulations towards these large-scale natural flows. In this paper I sketch the phase diagram of the geostrophic regime of rotating convection, put experimental and numerical studies in their place in these diagrams and discuss the partitioning into subranges characterised by different flow structures and heat transfer scaling. I also discuss some complications faced by experimentalists, such as constraints on the dimensions of the convection cell, wall modes near the sidewall and centrifugal buoyancy.
D-optimal population designs in linear mixed effects models for multiple longitudinal data

The main purpose of this paper is to investigate D-optimal population designs in multi-response linear mixed models for longitudinal data. Observations of each response variable within subjects are assumed to have a first-order autoregressive structure, possibly with observation error. The equivalence theorems are provided to characterise the D-optimal population designs for the estimation of fixed effects in the model. The semi-Bayesian D-optimal design which is robust against the serial correlation coefficient is also considered. Simulation studies show that the correlation between multi-response variables has tiny effects on the optimal design, while the experimental costs are important factors in the optimal designs.
Singing potatoes: Bion’s concept of O and the frustrations of not knowing

ABSTRACT Bion’s concept of O is examined and it is proposed that it is a valuable yet mysterious concept for psychotherapists to draw upon. Although Bion showed a keen interest in epistemology, that is to say, how we know and understand, he subsequently instructed therapists to eschew knowing and understanding by divesting themselves of memory and desire in order to be maximally exposed to the mystery of each patient. It is suggested, therefore, that such a mode requires a fresh analytic stance. An overview of O surveys the ways in which Bion developed O and a brief survey of its reception is included. Subsequently, the centrality of the urge to know and the experience of not knowing is explored with an examination of Freudian and Kleinian interest in the tireless yet painful Oedipal urge to know. A survey of Bion’s models of containing the search for knowing follows. Finally, a clinical example illuminates the author’s clinical experience of both the patient’s urge to know, and their own experience of not knowing as mediated though the context of Bion’s mysterious concept O.
Career-related peer mentoring: can it help with student development?

ABSTRACT Pre-education majors sometimes struggle to integrate smoothly into the role of a teacher candidate. Providing them with cross-age peer support through career-related mentoring may give them confidence and success in addition to providing them with personal, emotional, and academic growth. The purpose of this study was to analyze the relationship between career-related peer mentoring and student development, focusing specifically on the two roles pre-education majors played: those who were mentored by a graduate student and those who served as mentors to high school developing readers. We sought to answer the research question: How does a career-related peer mentoring relationship impact student development? Data sources were in the form of interviews, and the data analysis consisted of an inductive approach to the coding analysis utilizing grounded theory. The goal was to determine if comfort level, confidence, and self-efficacy would increase as a result of career-related peer mentoring.
Exploration of workplace bullying in the foodservice industry

Abstract It is apparent from previous studies that workplace bullying historically and currently exists in the hospitality industry, especially in foodservice settings. A limitation of most previous studies, however, was the inability to explore in depth, the existence, impact, and causes of these bullying behaviors. Thus, an exploratory qualitative research strategy was applied using 23 individual semi-structured interviews. The study collected data from a sample of foodservice employees working in a variety of hourly, supervisory, and management roles. Findings indicate that bullying is a serious, prevalent problem in the foodservice industry and attributes to the stressful nature of the foodservice environment and its symbolic cultural norm. The behaviors witnessed or experienced by the interviewees results in mental and physical discomfort, job loss, and hostility. The findings demonstrate that this may be mitigated by developing, implementing, and mandating relevant training programs, changing policies, and disrupting the cultural norm.
Humane Entrepreneurial Framework: A model for effective corporate entrepreneurship

ABSTRACT The concept of Entrepreneurial Orientation (EO) has been an important construct of entrepreneurship and business strategy since it was first introduced in 1983 by Danny Miller. Still, it does not fully address the human-centered factors influencing organizations today. Therefore, the concept of humane entrepreneurship (HumEnt) was introduced to better understand organizations’ human side of entrepreneurial development. HumEnt explores how effective people management practices affect employee engagement, innovation, and business growth. The new concept of Humane Entrepreneurial Framework outlines the process of creating HumEnt that focuses on the people side of the business, introducing the elements of high-performance work systems (HPWS) to a company’s entrepreneurial strategy. Building on HPWS and EO research, this article proposes a model suggesting that a “humane” approach to managing employees is a key antecedent to creating and maintaining EO; furthermore, humane organizational practices ultimately lead to sustainable entrepreneurship and innovation in companies. Future research directions are also offered.
A journey beyond colonial history: coolies in the making of an ‘adivasi identity’ in Assam

ABSTRACT The ‘tea tribes’ in Assam have a unique socio-cultural history. They were the prime labour force of tea plantations in colonial Assam. Originally, they were migrants brought in by British tea planters in different phases during the mid- nineteenth century to mid- twentieth century from different parts of India. Colonial engagements with these labourers in tea gardens were akin to slavery. Construction of the ‘coolies’ community in colonial India had broader implications for the community in post-colonial India. Constitutional provisions and state mechanisms to uplift the community from the margins have never borne fruits on the ground. This underdevelopment, coupled with the colonial legacy of an ‘outsider within’, catalysed the larger ‘Adivasi consciousness’ among the tea tribes in Assam. In this article, we argue that attributing every problem faced by tea tribes to the colonial system is an elitist attempt to undermine the role of the post-colonial state and society in excluding and reproducing these community as the ‘other’ in the wider social structure. Seven decades of post-colonial experience have not changed the sociabilities of these tea tribes who still live in the margins of Assam’s social landscape, causing them to unify within the ‘Adivasi’ consciousness.
A new pelomedusoid turtle, Sahonachelys mailakavava, from the Late Cretaceous of Madagascar provides evidence for convergent evolution of specialized suction feeding among pleurodires

The Maevarano Formation in northwestern Madagascar has yielded a series of exceptional fossils over the course of the last three decades that provide important insights into the evolution of insular ecosystems during the latest Cretaceous (Maastrichtian). We here describe a new genus and species of pelomedusoid turtle from this formation, Sahonachelys mailakavava, based on a nearly complete skeleton. A phylogenetic analysis suggests close affinities of Sahonachelys mailakavava with the coeval Madagascan Sokatra antitra. These two taxa are the only known representatives of the newly recognized clade Sahonachelyidae, which is sister to the speciose clade formed by Bothremydidae and Podocnemidoidae. A close relationship with coeval Indian turtles of the clade Kurmademydini is notably absent. A functional assessment suggests that Sahonachelys mailakavava was a specialized suction feeder that preyed upon small-bodied invertebrates and vertebrates. This is a unique feeding strategy among crown pelomedusoids that is convergent upon that documented in numerous other clades of turtles and that highlights the distinct evolutionary pathways taken by Madagascan vertebrates.
Quantifying the cost of decision fatigue: suboptimal risk decisions in finance

Making decisions over extended periods of time is cognitively taxing and can lead to decision fatigue, which is linked to a preference for the ‘default’ option, namely whatever decision involves relatively little cognitive effort. Such effects have been demonstrated across a number of applied settings, including forensic and clinical contexts. Previous research, however, has not quantified the cost of such suboptimal decisions. We assessed the magnitude of the negative consequences of decision fatigue in the finance sector. Using 26 501 credit loan applications evaluated by credit officers of a major bank, we show that in this real-life financial risk-taking context credit loan approvals across the course of a day decreased during midday compared with early or later in the workday, reflecting a preference for the default option. To quantify the economic loss associated with such decision variability, we then modelled the bank's additional credit collection if all decisions had been made during early morning levels of approval. This would have resulted in $509 023 extra revenue for the bank, for one month. Thus, we provide further evidence that is consistent with a pattern of decision fatigue, and that it can have a substantial negative impact in the finance sector that warrants considerations to counteract it.
‘Dunbar's number’ deconstructed

Heritable symbionts have diverse effects on the physiology, reproduction, and fitness of their hosts. Maternally transmitted Wolbachia are one of the most common endosymbionts in nature, infecting about half of all insect species. We test the hypothesis that Wolbachia alter host behavior by assessing the effects of 14 different Wolbachia strains on the locomotor activity of nine Drosophila host species. We find that Wolbachia alter the activity of six different host genotypes, including all hosts in our assay infected with wRi-like Wolbachia strains (wRi, wSuz, wAur), which have rapidly spread among Drosophila species in only the last 13,000 years. While Wolbachia effects on host activity were common, the direction of these effects varied unpredictability and sometimes depended on host sex. We hypothesize that the prominent effects of wRi-like Wolbachia may be explained by patterns of Wolbachia titer and localization within host somatic tissues, particularly in the central nervous system. Our findings support the view that Wolbachia have wide-ranging effects on host behavior. The fitness consequences of these behavioral modifications are important for understanding the evolution of host-symbiont interactions, including how Wolbachia spread within host populations.
Evaluating Growth Rates of Two Newly Introduced Populations of Blue Catfish in Kansas

Blue Catfish Ictalurus furcatus have been introduced into many of Kansas reservoirs since 1972. They ranked sixth in terms of favorite fish to catch and target among licensed Kansas anglers in 2013 despite limited management. Blue Catfish were sampled and aged from two reservoirs located on the northern and western periphery of their current distribution. Fish were sampled using experimental gill nets, low frequency electrofishing, and float lines. Ages were assigned to a subset of captured fish by a panel of three independent readers examining a thin section cut from the articulating surface of a pectoral spine. Rapid growth was observed in Lovewell Reservoir with Blue Catfish reaching 659-mm by age 6. Growth of Blue Catfish was slower in Wilson Reservoir (552-mm by age 6) but comparable to other populations in the United States. Recruitment of stocked fish was variable but more consistent in Lovewell Reservoir. Year classes established by stockings that contained larger individuals at greater densities were more prevalent in both populations. These results demonstrate inconsistent recruitment patterns of Blue Catfish population development when stocked in large reservoirs.
Greening Rates and Photosynthetic Development of Etiolated Leaves in Four Crop Species

Many aspects of early plant development are dependent on light exposure, but functional measures of chlorophyll development and chlorophyll fluorescence have not been conducted during a dark-to-light transition in seedlings. To study chlorophyll biosynthesis and overall photosynthetic activity development in leaves, seeds were germinated in darkness and etiolated leaves were then allowed to develop in lighted conditions. Zea mays (corn), Sorghum bicolor (sorghum), Vicia faba (broad bean), and Triticum aestivum (wheat) were investigated for the first eight days of sunlight exposure. Chlorophyll content and chlorophyll fluorescence measurements were conducted daily on the first true leaf on each plant. The first 5 days of the experiment, days 0 to 4 in light, had the greatest physiological impact on leaves of etiolated plants as they transitioned to a green state. Vicia faba and T. aestivum plants developed more chlorophyll and had faster rates of chlorophyll accumulation compared to Z. mays and S. bicolor plants. The majority of chlorophyll fluorescence parameters measured had less than a 20 percent change from days 4 to 8 in light. Chlorophyll fluorescence parameters in V. faba and Z. mays were higher than in T. aestivum and S. bicolor and took longer to reach a maximum value. Chlorophyll content and chlorophyll fluorescence had similar patterns of development, with consistent differences among species. This indicates that development of photosynthetic electron transport is related to chlorophyll content and likely differs based on leaf structure or other physiological factors.
THE SQUAMATE TREE OF LIFE

Abstract. Squamates (lizards, snakes, and their kin such as amphisbaenians, or “worm lizards”) represent the world's most diverse clade of terrestrial vertebrates with ∼11,000 described extant species, representing key components in many of the world's most diverse ecosystems. With an evolutionary history dating back at least to the Middle Triassic at 242 Ma, the squamate Tree of Life also features numerous diverse but extinct branches, with hundreds of fossil species found all over the world. Despite their biological relevance both today and in the geological past, there remains a centuries-old controversy on how the major lineages of squamates are related to each other, with a direct impact on studies in ecology, evolution, paleontology, toxinology, and other fields. Here, we provide a historical overview of this long research tradition, from 19th century naturalists to 21st century phylogenomics, with special emphasis on several recent advances over the last two decades. These insights have had a dramatic effect on our understanding of the squamate Tree of Life and clarify several possible future research agendas. We provide an integrative perspective derived from genomics, morphology, and the fossil record and propose several points of synthesis in our current knowledge of broadscale squamate evolution and systematics. Key topics of interest include dating the origin and early evolution of lizards, the phylogenetic origin of snakes, the evolution of venom, recent agreements between morphological and molecular squamate evolutionary trees, genomic patterns of evolution, and the integration of morphological and molecular data sets. We conclude by providing perspectives on possible advancements in the field, directing researchers to promising future lines of investigation that are necessary to further expand our synthetic knowledge of squamate evolution.
Response of dung beetle taxonomic and functional diversity to livestock grazing in an arid ecosystem

1. The consequences of cattle raising on biodiversity have been extensively explored in the humid forests; however, its impact in dry forests is less understood. The Dry Chaco is the largest dry forest in South America and deforestation rates in this region are one of the highest in the world. Dung beetles play a key role in cattle dung burial, leading to improved soil quality and reducing parasite incidence. Consequently, sustainable management of cattle should preserve this taxon and associated ecosystem services.
Brown planthopper infestations alter sugar metabolism in the rice plant as well as brown planthopper

Carbohydrate plays an important role in rice resistance or tolerance to pests, and also affects the continuous feeding of brown planthoppers (BPHs) on rice. However, the change in the sugar metabolism of BPH and rice plant after BPH infestation is not well studied. In this study, the rice variety Taichung Native 1 (TN1) was taken as a control group, and four kinds of common rice varieties in Zhejiang province (China), Zhong Jiazao 17 (ZJZ17), Zhong Zheyou 8 (ZZY8), Tian Youhuazhan (TYHZ), and Jing Liangyouhuazhan (JLYHZ), were taken as experimental group. The results showed that the BPHs best preferred the TN1 rice variety. BPHs in fifth instar feeding on the other four rice varieties had lower levels of trehalose, glucose, and glycogen, and the difference in sugar levels further resulted in differences in trehalose‐6‐phosphate synthase and trehalase expression and trehalase activity. In addition, after BPHs infestation, the glucose content in the sheath at 30 days decreased, while it increased in the sheath at 60 days. Moreover, the trehalose content in the sheath at 30 and 60 days decreased. The starch in the leaves at 60 days also decreased. This study demonstrated that both BPHs and rice plant showed changes in carbohydrate metabolism after BPHs feeding on rice, but these changes varied with rice varieties and rice growth stage. These results provide a basis for a better understanding the physiological interaction between BPH and rice plant.
Continual Activity Recognition with Generative Adversarial Networks

Continual learning is an emerging research challenge in human activity recognition (HAR). As an increasing number of HAR applications are deployed in real-world environments, it is important and essential to extend the activity model to adapt to the change in people’s activity routine. Otherwise, HAR applications can become obsolete and fail to deliver activity-aware services. The existing research in HAR has focused on detecting abnormal sensor events or new activities, however, extending the activity model is currently under-explored. To directly tackle this challenge, we build on the recent advance in the area of lifelong machine learning and design a continual activity recognition system, called HAR-GAN, to grow the activity model over time. HAR-GAN does not require a prior knowledge on what new activity classes might be and it does not require to store historical data by leveraging the use of Generative Adversarial Networks (GAN) to generate sensor data on the previously learned activities. We have evaluated HAR-GAN on four third-party, public datasets collected on binary sensors and accelerometers. Our extensive empirical results demonstrate the effectiveness of HAR-GAN in continual activity recognition and shed insight on the future challenges.