Miracle-dz/UniFAR-FTUs huggingface dataset:
Relationship between Real Earnings Management and Cost Behavior

Practical ImplicationsThe study informs managers that cost is not only fixed or variable but also behaves asymmetrically. The understanding of this concept could help managers to implement strategies that will lower the cost of doing business. Also, since some managers deliberately make decisions that lead to real earnings management and sticky cost, we, therefore, believe that this research will be of importance to regulatory bodies, policymakers, investors, and other stakeholders. Received 2019-10-28 Revised 2019-11-25 Accepted 2019-11-27 Published 2019-11-29
BITCOIN AND DOUBLE-SPENDING: HOW PAVING THE WAY FOR BETTERMENT LEADS TO EXPLOITATION

- Bitcoin is a cryptocurrency that has gained popularity over the last decade. The scheme of its implementation does not call for a trusted third party to validate the coins spent or the currency made. Therefore, Bitcoin has been developed to grant users the privilege of purchasing anonymously and performing other transactions while not going through a financial institution. In this paper, we review the challenge of keeping the identities of Bitcoin users anonymous while maintaining secure payments. More specifically, we present double-spending, a security attack, in fast payments and examine some of the counterattack initiatives taken to protect payments in Bitcoin.
The exploration of phosphate solubilizing bacteria in mangrove forest at Teluk Naga, Bante

The aim of this study was to explore phosphate solubilizing bacteria in mangrove forest at Teluk Naga, Tangerang district, Banten. To collect samples, random sampling was applied. Bacteria were isolated by Pikovskaya media, using pour plate method. Nineteen isolates collected from soil demonstrated a potency to solubilize phosphate. Six isolates showed high phosphate solubilization activity from calculation of dissolution index. They were identified morpho-physiologically and biochemically as Pseudomonas (isolate R22 and A17), Klebsiella (A11, A14, A18, and A38), Agromyces (A13), Bacillus (A33 and A37), Azomonas (A15), and Enterobacter (A31 and A32). These bacteria were found in the rhizosphere of mangrove forests which consist of Avicennia and Rhizophora mangroves. These bacteria are known to have the ability to increase the availability of phosphate in the soil. This ability is one of the capabilities of the potential growth of promoting bacteria (PGPR or Plant Growth Promoting Rhizobacteria).
Out-of-Equilibrium Carrier Dynamics in Graphene and Graphene-based Devices for High-Performance Electronics

Con los limites tecnologicos de las tecnologias de semiconductores tradicionales alcanzando los limites de escalado y integracion en chip, el descubrimiento del grafeno y sus impresionantes propiedades supuso una prometedora alternativa para el futuro de la electronica. Para contextualizar adecuadamente las posibilidades del grafeno, la investigacion de las propiedades micrsocopicas del transporte electronico es una tarea crucial. Con este objetivo, se ha desarrollado un simulador Monte Carlo para grafeno, que incluye la dinamica de electrones y huecos, con espacial atencion a fenomenos de portadores calientes, como fonones fuera de equilibrio, procesos Auger o generacion/recombinacion asistida por fonones.El analisis del transporte electronico a campos altos permitio cuantificar el impacto relativo del autocalentamiento y los fonones calientes sobre la velocidad de deriva en condiciones estacionarias y la temperatura del material. Ademas, se observo un comportamiento lineal de la corriente debida a la ionizacion por impacto. Se ha estudiado la fenomenologia relacionada con fluctuaciones empleando diversos metodos numericos orientados a condiciones transitorias particulares (saltos abruptos de campo o senales AC). La temperatura del ruido dependiente de la frecuencia se obtuvo a partir de la difusividad y movilidad diferencial los portadores, y la viabilidad de la generacion de armonicos de orden alto en grafeno se presenta en terminos del ancho de banda limite para su deteccion. El potencial del grafeno para aplicaciones optoelectronicas precisa de una comprension detallada de los procesos de relajacion ultrarrapida que sufren los portadores fotoexcitados con longitudes de onda apropiadas. Llevamos a cabo un examen exhaustivo de este proceso, con especial atencion a las condiciones iniciales de fotoexcitacion, el papel de los fonones calientes, y el efecto del sustrato. Finalmente presentamos una version inicial de simulador para dispositivos electronicos basados en materiales 2D, que cimentara las lineas futuras de investigacion en el campo del modelado Monte Carlo de estos dispositivos.
Run for the Group: The Impacts of Offline Teambuilding, Social Comparison and Competitive Climate on Group Physical Activity - Evidence from Mobile Fitness Apps

To encourage users to exercise more and to improve the retention, mobile fitness app developers build apps with more social interaction features on the collective level, such as allowing users to join groups to work out and holding offline group meetup events. However, literature has not provided a clear theory on the impacts of the within-group social comparison and between-group competitive climate on the participation in group exercises. Motivated by this gap, we build a conceptual framework to explain the empirical effects based on the Social Comparison theory. Based on the Teamwork theory, we also propose that offline group team building activities moderate the above relationships. We collect usage data from a mobile fitness app and conduct a series of comprehensive empirical analyses to test and validate the main and moderating effects. Our results show that both the within-group social comparison and the betweengroup competitive climate can improve group exercise participation. Additionally, the amount of offline activities moderates the main effects in opposite directions. Our findings help fitness app developers to better understand the impacts of offline team building activities on the participation of the online virtual groups, and further, we provide implications regarding how to make online community policies and design gamification incentive mechanism to stimulate and promote offline team building activities.
Prunus longispinosa (Rosaceae): a new species from Kurdistan, Iraq

Prunus longispinosa S.E. Shahbaz and S.S, Abdulrahman (Rosaceae), a new species from Kurdistan-Iraq, is described and illustrated. It differs from all Iraqi taxa of the subgenus Amygdalus by the dark reddish color of their one-year-old twigs and the very whitish thorny branches. The new species is closely related to P. spinosissima but can be easily separated by its green drupes vs. reddish drupes from one side and green from the other. The new species also shows close resemblance to Prunus lycioides but the later differs from it in having one reddish side and pale green side of their one-year-old twigs and glabrous drupes vs. dark reddish color of their one-year-old twigs and pubescent drupes for the new species.
Potential pozzolanicity of Algerian calcined bentonite used as cement replacement: optimisation of calcination temperature and effect on strength of self-compacting mortars

Abstract The effect of using calcined bentonite (CB) as a partial replacement for Ordinary Portland cement (OPC) in self-compacting mortar (SCM) is investigated. The pozzolanicity of this calcined clay is evaluated using the strength activity index and TG/ATD analysis. The cement in SCM has been replaced with CB at 0, 5, 10, 15, 20, 25 and 30% by mass of cement. The effect of CB on fresh SCM properties is examined using mini-slump flow and V-funnel flow time. The compressive strength is determined at the age of 3, 7 and 28 days, and the ultrasonic pulse velocity (UPV), hardened density and water absorption are determined at the age of 28 days. The behaviour of SCM exposed to high temperature is also studied. The results indicate that CB significantly decreased the flowability of SCM, but these results are good enough for SCM and SCC production. Incorporating 10 and 15% of CB improves the compressive strength and UPV. Water absorption tends to increase slightly with an increase in CB content and there is a decrease in density as the amount of CB increases. SCM containing CB is stronger when exposed to high temperature than those exposed to normal temperature (23 °C).
Effects of prolonged mouth closure in a temporarily open/closed estuary: a summary of the responses of invertebrate communities in the uMdloti Estuary, South Africa

Prolonged mouth closure in estuaries is often associated with hypersalinity, mainly as a result of reduced freshwater inflow. However, on the KwaZulu-Natal coast, South Africa, temporarily open/closed estuaries have a tendency towards hyposalinity during closed mouth conditions, primarily because of their perched nature reducing saltwater intrusion, but also due to persistent freshwater inputs, together with seepage of saline water through the sand berm into the sea. We investigated a system, the uMdloti Estuary, experiencing extended periods of mouth closure over two years with the aim of documenting the response of invertebrates to such conditions. Specifically, estuarine invertebrate biodiversity was severely diminished, which was attributed to persistently low salinity, rather than poor water quality due to the absence of flushing. Secondly, a distinct brackish/freshwater community established itself within the mesozooplankton and benthic invertebrate assemblages, including invasive species. Marine overwash of the berm and a short mouth breaching aided the return of estuarine species for only very brief periods (weeks). We conclude that although estuarine species are quick to re-colonise the estuary after a breach, prolonged mouth closure along extended stretches of coast might severely reduce estuarine invertebrate biodiversity. Management options are preferably the provision of an adequate freshwater inflow to allow natural breaching, or else artificial breaching, to facilitate several openings per year as well as for a long enough tidal phase to permit the establishment of an estuarine salinity gradient.
Revealing attention - how eye movements predict brand choice and moment of choice

This dissertation contains three empirical essays on the role of attention in consumer choice. The models developed in this dissertation propose that attention reveals moment-to-moment utility accumulation processes that take place during choice. The first essay investigates which fundamental attention processes contribute to the accumulation of utility and brand choice. The results show that certain types of attention (e.g. attention for integration) are better able to reflect brand utilities, and brand loyalty manifests itself via attention. Essay 2 looks into the link between attention, brand choice, and moment of choice and proposes a model where both brand and search utilities change from moment to moment as more eye movements are observed. This provides insights into consumer heterogeneity in decision thresholds and implicitly decision duration, and test different drivers of brand choice and moment of choice. In essay 3, brand utilities are decomposed into two components that capture the importance of the attributes that describe the brands and the subjective value that the consumer attaches to the attribute levels corresponding to each of the brands on display. The results show that eye movements reflect not only how the consumer evaluates the brands, but also why some brands are preferred by identifying which attributes are considered more important over time.
Beef cattle husbandry.

1.1. The intent of this Animal Care and Use Procedure (ACUP) is to describe the routine beef cattle husbandry procedures at Cornell University. This ACUP is approved by the Cornell Institutional Animal Care and Use Committee (IACUC). The facility may have supplemental Standard Operating Procedures (SOPs) that further describe their specific manner of operation. Any deviation must be approved by the IACUC prior to its implementation.
Examining personality for the selection and classification of soldiers: Validity and differential validity across jobs

ABSTRACT A number of past studies have demonstrated that personality traits are modest predictors of workplace attitudes and behaviors and can provide incremental validity over cognitive ability. However, less is known about the utility of personality for job classification. In addition, concerns about the effects of faking on personality measures still remain. In this study, we examined the validity of a forced choice personality measure administered under operational conditions to explore the use of personality traits in high-stakes settings. In addition, we also examined the potential use of personality for classification into military occupational specialties (MOS). We explored these issues in a large sample of Soldiers from five different MOS to examine the prediction of performance during initial military training (IMT). Results indicated that composites of personality traits were valid predictors of performance and attrition and that these composites may be useful for classifying individuals into different military occupations. The implications of these results for Soldier selection and classification are discussed.
Antioxidative and antidiabetic effects of some African medicinal plants.

Three (3) medicinal plants [Aframomum melegueta K. Schum. , Xylopia aethiopica (Dunal.) A. Rich. and Capsicum annuum L. ] were selected based on their traditional uses in the treatment of diabetes in Africa. Various crude extracts and fractions from different parts of the plants were screened using several antioxidative and anti-diabetic tests in vitro. Most active fractions from each plant were used to examine in vivo anti-diabetic activity in type 2 diabetes (T2D) rat model. Additionally, possible bioactive compounds from most active extracts and fractions were analyzed by using GC-MS, TLC and NMR spectroscopy. The results showed that ethanolic extracts derived from the fruits of the plants demonstrated excellent anti-oxidative and anti-diabetic activities in vitro compared to other extracts from the same or different parts of these plants. After fractionation, ethyl acetate fraction from A. melegueta and acetone fractions from X. aethiopica and C. annuum exhibited strong radical scavenging (IC50: 1-120 μg/mL) activity, inhibition of hemoglobin glycation (IC50: 100-150 μg/mL), α-amylase (IC50: 50-170 μg/mL) and α-glucosidase (IC50: 40-87 μg/mL) activities hence were used for the in vivo study. The GC-MS analysis of the three (3) most active fractions revealed the presence of mostly phenolic compounds of 4-hydroxy-3-methoxyphenyl derivatives. Furthermore, the data of the in vivo study showed that oral intervention of the fractions (150 and 300 mg/kg bw) for 4 weeks demonstrated potent anti-diabetic actions via improving body weight gain, reducing feed and fluid intake and hyperglycemia, improving glucose tolerance ability, insulin sensitivity, amelioration of pancreatic β-cell histology and β-cell functions, improving dyslipidemia in a T2D rat model. Additionally, the pancreatic histopathological damages and other oxidative damages caused by the induction of diabetes were attenuated to near normal in the liver, kidney, heart and pancreas of the treated animals. The bioassay-guided fractionations lead to the isolation of 3 arylalkanes (6-paradol (1), 6-shagaol (2), and 6gingerol (3)) and oleanolic acid (4) from A. melegueta fruits, when oleanolic acid (4) was the first to be isolated from A. melegueta. Moreover, 6-gingerol (3) and oleanolic acid (4) were similarly isolated for the first time from X. aethiopica fruits as well. These compounds have exhibited significant inhibitions against the α-amylase and α-glucosidase actions and thus are possible anti-diabetic agents and the anti-diabetic action of A. melegueta and X. aethiopica fruits is attributed to the presence of these compounds. This study also confirmed the use of these plants in African anti-diabetic traditional medicines by traditional healers. However, further clinical study is required to confirm these effects in human subjects.
Narrative therapies with children and their families: A practitioner's guide to concepts and approaches, 2nd Edition

Narrative Therapies with Children and their Families introduces and develops the principles of narrative approaches to systemic therapeutic work, and shows how they can provide a powerful framework for engaging troubled children and their families. Written by eminent and leading clinicians, known nationally and internationally for their research and theory development in the field of child and family mental health, the book covers a broad range of difficult and sensitive topics, including trauma, abuse and youth offending. It illustrates the wide application of these principles in the context of the particular issues and challenges presented when working with children and families. Since publication of the first edition, the importance of narrative therapy has continued to grow, and this new edition provides an updated and revised overview of the field, along with three new chapters to keep apace with developments in child mental health trauma work. This book remains a key text in the field of systemic narrative training and practice. With clinical examples throughout, this practical book will be welcomed by family and systemic therapists and other professionals in the field of child, adolescent and family mental health.
Anthropometric index for insulin sensitivity assessment in older adults from Ecuadorian highlands

A marked increase in the population aged 60 years and over is evident; the proportion of the older adult population will rise 18.6% in 2025. On the other hand, obesity, metabolic syndrome (MS), diabetes and insulin resistance (or low insulin sensitivity-IS) are diseases related to lifestyle, they have become a social and public health problem. IS is the ability of cells to react due to insulin´s presence; when this ability is diminished, low insulin sensitivity or insulin resistance (IR) is considered. Studies show that IS decreases with age, though no one knows exactly if it is directly due to aging or changes in muscle mass. IS can be determined using direct or indirect methods. This paper aims to propose an insulin sensitivity method design from anthropometries and lipid measures. The methodology consist in a simple correspondence analysis for determine the variables, and a parametrical optimization using Avignon method as optimal function. The database used is composed by 120 Ecuadorian older adults with and without MS. The results show that the proposed optimized method got a better correlation with Avignon compared to non-optimized method. The proposed method could discriminate between subjects with and without IR and with and without MS. This is an important contribution since other methods like HOMA-IR, which is the most used in clinical practice, cannot find these differences, this means that HOMA-IR is not sensitive for IS estimation in elderly people. Future works will focus in the determination of cutoffs for insulin resistance diagnosis in the proposed method.
Comparison of land use classification based on convolutional neural network

Abstract. Deep learning methods have been developed and widely used in land use classification with remote sensing images. In addition, due to the different datasets used in different studies, there is a lack of direct comparison between different deep learning model applications in land use classification. The open source dataset DeepSat was used to build and test a convolutional neural network (CNN) model. The convolution kernels in the model were extracted to further study the specific features learned by the deep learning model. In addition, different CNN-based models were compared to explore the impacts of model structures on model accuracy. The major conclusions from the research are: (1) CNN model is effective in land use classification, with an accuracy of 0.9998 and 0.9991 for the SAT-4 and SAT-6 data, respectively; (2) CNN does have a “learning” ability that can extract the most critical and effective information from training datasets; and (3) for remote sensing land use classification, increasing the number of convolution kernels is better than adding more convolutional layers. Max pooling is better than average pooling. In addition, a localized response normalized layer can also improve model accuracy.
Sample flow modeling for rapid performance and failure analysis

• A submitted manuscript is the version of the article upon submission and before peer-review. There can be important differences between the submitted version and the official published version of record. People interested in the research are advised to contact the author for the final version of the publication, or visit the DOI to the publisher's website. • The final author version and the galley proof are versions of the publication after peer review. • The final published version features the final layout of the paper including the volume, issue and page numbers. Link to publication
Anticoagulant Managements of Left Ventricular Assist Device Implantation inTwo Patients with Heparin-Induced Thrombocytopenia (HIT): Use ofArgatroban as an Anticoagulant for Cardiopulmonary Bypass

Heparin-induced thrombocytopenia (HIT) can cause fatal arterial or venous thrombosis/thromboembolism. In high-risk cases, heparin should be immediately discontinued and an alternative administered; the only alternative permitted in Japan is argatroban, a direct thrombin inhibitor. Anticoagulation in patients with recent HIT requiring cardiopulmonary bypass (CPB) surgery is challenging, because it is sometimes difficult to find out appropriate dosage of argatroban using ACT based monitoring calculation. Two dilated cardiomyopathy patients with HIT were administered argatroban as the anticoagulant for the CPB in left ventricular assist device (LVAD) implantation. After discontinuing argatroban, blood coagulopathy persisted beyond its expected half-life, leading to abnormal haemostasis. Because of severe intraoperative and postoperative bleeding, both patients required massive transfusion support, despite the case 2 performed plasmapheresis to eliminate argatroban at the weaning from CPB. However, blood loss in case 2 (18,159 ml) was significantly lower than that in case 1 (31,292 ml), which might be contributed by the smaller dosage of argatroban (242 mg in case 2 vs. 489 mg in case 1) and plasmapheresis. Prolongation of ACT is multifactorial and affected by platelet count, fibrinogen concentration and, particularly total dose of argatroban. Furthermore, literatures and our experienses revealed that the recovery time to baseline ACT after stopping argatroban was significantly correlated with the total dose of argatroban (r=0.927). But, we could not authenticate the potency of plasmapheresis to eliminate argatroban and HIT antibodies. Because no specific antidotes are available for argatroban, surgical teams should carefully monitor timing of argatroban administration and the total dosage.