Miracle-dz/UniFAR-FTUs huggingface dataset:
Adoption and Information Quality : Evidence from Emerging Market

The IASB was established in order to produce a single set of high quality, understandable and enforceable accounting standards, namely the IFRS. Most of the existing studies about the IFRS have largely focused on advanced countries adoption, while the present study fills a gap in the existing literature by studying the effect of IFRS adoption on information quality in an emerging market. A number of studies indicate that this new set of standards is primarily aimed at countries with highly developed capital market, and it can be questioned whether the resulting standards are optimal for developing and transitional economies. This study attempts to examine whether there is any significant association between IFRS adoption and market perspective of information quality, proxied by bid-ask spread. The sample comprises a balanced panel of 858 firm-year observations of listed firms under the Main Board of Bursa Malaysia. Results of the study shows that the implementation of IFRS generally reinforces information quality. Taken together, our results are consistent with the view that IFRS represent a vehicle through which countries can improve information quality and make their capital markets more efficient and accessible to investors. This is the first published study that investigates the impact of IFRS adoption on information quality of an emerging market. The nature of the information environment of capital market in Malaysia provides us with enough motivations to investigate the impacts of this new set of standards on information quality.
Fault diagnosis of rolling element bearing using Naïve Bayes classifier

The development of machine learning brings a new way for diagnosing the fault of rolling element bearings. However, the method in machine learning with high accuracy often has the poor ability of generalization due to the overuse of feature engineering. To address this challenge, Naive Bayes classifier is applied in this paper. As the one of the cluster of Bayes classifiers, its ability of classification is very outstanding. In this paper, the method is provided with a detailed description for why and how to diagnose the fault of bearing. Finally, an evaluation of the performance of Naive Bayes classifier is presented with real world data. The evaluation indicates that Naive Bayes classifier can achieve a high level of accuracy without any feature engineering.
Spatially Resolved Kinematics in the Central 1 kpc of a Compact Star-forming Galaxy at z ∼ 2.3 from ALMA CO Observations

We present high spatial resolution (FWHM ∼ 0.″14) observations of the CO(8–7) line in GDS-14876, a compact star-forming galaxy at z = 2.3 with a total stellar mass of log(M⋆/M⊙) = 10.9. The spatially resolved velocity map of the inner r ≲ 1 kpc reveals a continuous velocity gradient consistent with the kinematics of a rotating disk with vrot(r = 1 kpc) = 163 ± 5 km s−1 and vrot/σ ∼ 2.5. The gas-to-stellar ratios estimated from CO(8–7) and the dust continuum emission span a broad range, and , but are nonetheless consistent given the uncertainties in the conversion factors. The dynamical modeling yields a dynamical mass of , which is lower, but still consistent with the baryonic mass, , if the smallest CO-based gas fraction is assumed. Despite a low, overall gas fraction, the small physical extent of the dense, star-forming gas probed by CO(8–7), ∼3× smaller than the stellar size, implies a strong relative concentration that increases the gas fraction up to in the central 1 kpc. Such a gas-rich center, coupled with a high star formation rate (SFR) ∼ 500 M⊙ yr−1, suggests that GDS-14876 is quickly assembling a dense stellar component (bulge) in a strong nuclear starburst. Assuming its gas reservoir is depleted without replenishment, GDS-14876 will quickly (tdepl ∼ 27 Myr) become a compact quiescent galaxy that could retain some fraction of the observed rotational support.
Low-Cost versus Innovation: Contrasting Outsourcing and Integration Strategies in Manufacturing

This paper analyses how two different outsourcing manufacturing strategies relate to plant performance and innovation capability when taking into account the organizational integration of design and manufacturing as well as product complexity. The study discriminates between low-cost-oriented outsourcing and innovation-oriented outsourcing. The empirical data used is based on a survey of 267 engineering firms, of which half have outsourced manufacturing. We found that the two outsourcing strategies do have different effects, which illustrates that outsourcing represents a trade-off between improving innovation capability and lowering costs. The study furthermore shows that manufacturing and supplier integration in product design processes is mainly beneficial when applying innovation-oriented outsourcing, and in particular when products and manufacturing processes are complex.
Global sourcing’s impact on sustainability : Vile or virtue?

Firms sourcing globally have been accused of committing, supporting or just turning a blind eye to a number environmental and social problem. Based on an international survey of 680 firms' purchasing departments, this paper provides empirical evidence on global sourcing's actual contribution to social and environmental sustainability. The findings show that the level of sustainability is not directly dependent on global purchasing, but firms purchasing globally are better at making use of their purchasing proficiency and are better at fulfilling their sustainability goals.
Introduction of an Evaluation Tool to Predict the Probability of Success of Companies: The Innovativeness, Capabilities and Potential Model (ICP)

Successful innovation requires management and in this paper a model to help manage the innovation process is presented. This model can be used to audit the management capability to innovate and to monitor how sales increase is related to innovativeness. The model was developed from a study of companies in the high technology cluster around Munich and validated using statistical procedures. The model was found to be effective at predicting the success or otherwise of the innovation strategy pursued by the company. The use of this model and how it can be used to identify areas for improvement are documented in this paper.
Epoxy/polyhedral oligomeric silsesquioxane nanocomposites from octakis(glycidyldimethylsiloxy)octasilsesquioxane and small‐molecule curing agents

Epoxy/polyhedral oligomeric silsesquioxane (POSS) nanocomposites were obtained from octakis(glycidyldimethylsiloxy)octasilsesquioxane (OG) and diglycidyl ether of bisphenol A cured with small-molecule curing agents of diethylphosphite (DEP) and dicyandiamide (DICY). An increase in the POSS contents of the nanocomposites and an improvement in the nanocomposite homogeneity were observed with the use of the small-molecule curing agents. Phosphorus in DEP and nitrogen in DICY also performed synergism with POSS for thermal stability enhancement and flammability improvement in the nanocomposites. The nanocomposites possessing high OG contents exhibited good thermal stability, improved flammability, and high storage moduli. © 2006 Wiley Periodicals, Inc. J Polym Sci Part A: Polym Chem 44: 3825–3835, 2006
Catchment hydrological responses to forest harvest amount and spatial pattern

Forest harvest effects on streamflow generation have been well described experimentally, but a clear understanding of process‐level hydrological controls can be difficult to ascertain from data alone. We apply a new model, Visualizing Ecosystems for Land Management Assessments (VELMA), to elucidate how hillslope and catchment‐scale processes control stream discharge in a small Pacific Northwest catchment. VELMA is a spatially distributed ecohydrology model that links hydrological and biogeochemical processes within watersheds. The study site is WS10 of the H.J. Andrews LTER, a 10 ha forested catchment clearcut in 1975. Simulated and observed daily streamflow are in good agreement for both the pre‐ (1969–1974) and postharvest (1975–2008) periods (Nash‐Sutcliffe efficiency = 0.807 and 0.819, respectively). One hundred scenarios, where harvest amounts ranged from 2% to 100% were conducted. Results show that (1) for the case of a 100% clearcut, stream discharge initially increased by ∼29% or 345 mm but returned to preclearcut levels within 50 years, and (2) annual streamflow increased at a near linear rate of 3.5 mm year−1 for each percent of catchment harvested, irrespective of location. Thereafter, to assess the impact of harvest location on stream discharge, 20 harvest scenarios were simulated, where harvest amount was fixed at 20% but harvest location varied. Results show that the streamflow response is strongly sensitive to harvest distance from the stream channel. Specifically, a 20% clearcut area near the catchment divide resulted in an average annual streamflow increase of 53 mm, whereas a 20% clearcut near the stream resulted in an average annual streamflow increase of 92 mm.
On commutation errors in the derivation of the space averaged Navier-Stokes equations

We analyze the commutation errors arising in the derivation of the space-averaged Navier-Stokes equations, the basic equations for large eddy simulation (LES), if the lter is non-uniform and asymmetric (or skewed). These errors need to be analyzed for turbulent o w elds where one can expect only a limited regularity of velocity and pressure. In this paper we study the order of convergence of these errors as the lter width tends to zero for functions that are not very regular. It is shown that this order decreases if the functions become less smooth. Additional requirements on the lter and its derivative become necessary to achieve convergence. In particular, we consider the situation in which the o w is given in a bounded set and the domain of integration to apply the lter does not extend outside : Thus, the lter width has to tend to zero at the boundary. For the cases that the velocity obeys the 1= -th power law or that the pressure has a singularity at the boundary, it is shown that a sucien tly fast asymptotic decrease of the lter width is necessary for the asymptotic vanishing of the commutation errors. The corresponding smallness of the lter width requires in practice the complete resolution of the o w in the region near the boundary. The strictness of the given estimates is supported by numerical examples.
The Effect of School Quality on Residential Sales Price

This study seeks to find the extent to which various measures of public school quality are capitalized into house prices after the No Child Left Behind Act (2001). Individual residential sales in Cuyahoga County, Ohio for 2000 and 2005 are analyzed as to the effect of school quality using regression analysis with a spatial error model. Results show that while all school quality measures tested have some explanatory power, school district ratings and performance index, which are comprehensive measures of school quality, are the most appropriate measures and are readily capitalized into housing prices.
Modelling the impact of oil prices on stock prices in Kenya

The purpose of the study is to model the impact of oil prices on stock prices in Kenya using monthly data for between 2003 and 2015. The study uses the Johansen's multivariate cointegration test and the vector error correction model (VECM). The Johansen's cointegration test shows that the variables are cointegrated with at most one cointegrating vector and the cointegration estimate reveals that oil prices have a significant relationship with stock prices in the long-run in Kenya. The VECM model reveals that in the short-run, oil prices have a significant influence on stock prices. Similarly, in the long-run, the study finds that oil prices have a negative effect on stock prices in Kenya. To address the impact of oil price shocks on stock prices, the study uses impulse response and variance decomposition analysis. The impulse response results show that oil price shocks cause an immediate decline in stock prices. On the other hand, the cumulative effects of oil price shocks account for 9.02% ofthe variation in stock prices in the long-run. The study recommends policymakers, financial analysts and shareholders to take into consideration the effects of oil prices in their financial decisions given the significant impact of oil prices on stock prices in Kenya.
Atomistic Simulation of High-Density Uranium Fuels

We apply an atomistic modeling approach to deal with interfacial phenomena in high-density uranium fuels. The effects of Si, as additive to Al or as U-Mo-particles coating, on the behavior of the Al/U-Mo interface is modeled by using the Bozzolo-Ferrante-Smith (BFS) method for alloys. The basic experimental features characterizing the real system are identified, via simulations and atom-by-atom analysis. These include (1) the trend indicating formation of interfacial compounds, (2) much reduced diffusion of Al into U-Mo solid solution due to the high Si concentration, (3) Si depletion in the Al matrix, (4) an unexpected interaction between Mo and Si which inhibits Si diffusion to deeper layers in the U-Mo solid solution, and (5) the minimum amount of Si needed to perform as an effective diffusion barrier. Simulation results related to alternatives to Si dispersed in the Al matrix, such as the use of C coating of U-Mo particles or Zr instead of the Al matrix, are also shown. Recent experimental results confirmed early theoretical proposals, along the lines of the results reported in this work, showing that atomistic computational modeling could become a valuable tool to aid the experimental work in the development of nuclear fuels.
Wind characteristics of a strong typhoon in marine surface boundary layer

High-resolution wind data were acquired from a 100-m high offshore tower during the passage of Typhoon Hagupit in September, 2008. The meteorological tower was equipped with an ultrasonic anemometer and a number of cup anemometers at heights between 10 and 100 m. Wind characteristics of the strong typhoon, such as mean wind speed and wind direction, turbulence intensity, turbulence integral length scale, gust factor and power spectra of wind velocity, vertical profiles of mean wind speed were investigated in detail based on the wind data recorded during the strong typhoon. The measured results revealed that the wind characteristics in different stages during the typhoon varied remarkably. Through comparison with non-typhoon wind measurements, the phenomena of enhanced levels of turbulence intensity, gust factors, turbulence integral length scale and spectral magnitudes in typhoon boundary layer were observed. The monitored data and analysis results are expected to be useful for the wind-resistant design of offshore structures and buildings on seashores in typhoon-prone regions.
Effectiveness of mindfulness-based Stress reduction (MBSR) on anxiety, depression and post-traumatic stress disorder symptoms in patients with HIV/ AIDS

Abstract Introduction : Mindfulness plays an important role in improving psychological functions of chronic patients. Therefore the aim of this study was investigate the effectiveness of mindfulness-based stress reduction (MBSR) on symptoms of anxiety, depression and post-traumatic stress in patients with HIV/ AIDS. Method: This was an experimental design with pre-test, post-test along with follow-up group. Using convenience sampling 30 HIV/ AIDS patients were selected. They were randomly assigned into two groups of experiment and control. The experimental group underwent mindfulness-based stress reduction therapy within two months. The scores of Beck Beck Depression Inventory-II (BDI-II) , Beck Anxiety Inventory (BAI) and Impact of Event Scale - Revised (IES-R) , were collected from the two groups in pre-test, post-test and in a two-month follow up. Data were analyzed using mixed analysis of variance test. Results: Results in the post-test and follow up indicated that MBSR in experimental group, significantly reduced symptoms of post-traumatic stress disorder (P˂0.05), anxiety (P˂0.05) and depression (P˂0.05) in HIV/ AIDS patients. Conclusion: Results of this study revealed the effectiveness of mindfulness-based stress reduction on psychological functions in patients with HIV. According to these results and the mechanism of its effectiveness, this therapy can have good therapeutic implications. Keywords: mindfulness based stress reduction, anxiety, depression, post-traumatic stress, HIV/AIDS .
Bifurcations and limit cycles in a model for a vocal fold oscillator

This article presents an analysis of the dynamics of a bidimensional oscillator, which has been proposed as a simple model for the vocal fold motion at phonation. The model is capable of producing an oscillation with physiologically realistic values for the parameters. A simple extension of the model using even-powered polynomials in the damping factor is proposed, to permit the occurrence of an oscillation hysteresis phenomenon commonly observed in voice onset-offset patterns. This phenomenon appears from the combination of a subcritical Hopf bifurcation where an unstable limit cycle is produced, with a fold bifurcation between limit cycles, where the unstable limit cycle coalesces and cancels with a stable limit cycle. The results are illustrated with phase plane plots and bifurcation diagrams obtained using numerical continuation techniques.
Dynamic Response of a High-Altitude Tethered Balloon System

This paper illustrates a procedure to calculate the response of a tethered spherical aerostat to gusts, including the effect of structural nonlinearity and accounting for some of the fluid–structure interaction between the aerostat and tether line. The procedure developed and presented here is based on a full three-dimensional dynamic finite element model, with aerodynamic loads calculated from the relative velocity between a time-varying input airflow and resulting structural velocities. Exact solutions for the static response and a simplified dynamic model, both developed to validate the results of the procedure illustrated in this paper, are also derived and described in detail. The dynamic responses to gusts are compared with the equivalent steady-state solution to assess the approximations of the static solutions. Particular emphasis is placed on the output rotation of the aerostats to quantify disturbances on the pointing stability produced by gusts.
Foreign Direct Investment and Uncertainty : Empirical Evidence from Africa December 2001

This paper examines the impact of economic and political uncertainty on foreign direct investment (FDI) flow to African economies. Total foreign direct investment flow from all source countries, total U.S. FDI, U.S. manufacturing FDI, and U.S. nonmanufacturing FDI flow to sample host countries in Africa are analyzed in this study. Generalized autoregressive heteroscedastic (GARCH) model is used to generate economic uncertainty indicators of the inflation rate and the real exchange rate. The results of the study show the impact of uncertainty on the flow of FDI from all source countries is insignificant. For aggregate U.S. FDI, economic and political uncertainties are not major concerns. However, for U.S. manufacturing FDI, only political instability and government policy commitment are important factors, whereas for U.S. nonmanufacturing FDI, economic uncertainties are the major impediments only when coupled with political instability and debt burden of host countries. Other economic factors such as labor, trade connection, size of export sector, external debt, and market size are also significant in affecting FDI flow to African economies. JEL Classification: D81; F21
Selection of the best strategy for Iran's quarries: SWOT-FAHP method

Iran has high potential and unique stone reserves in terms of variety of color, texture, quality, and economic value; nevertheless, in spite of growing mine production during the past decade, in many instances this potential has been overlooked. Therefore it is necessary to investigate strategic factors of these mines. The purpose of this study is to evaluate and determine the best strategies for Iran’s quarries. To this end, the mines were analyzed using the Strengths, Weaknesses, Opportunities and Threats (SWOT) approach in combination with Fuzzy Analytic Hierarchy Process (FAHP). Firstly, an environmental analysis was performed and then the SWOT factors were identified. In this way, the sub-factors which have very significant effects on the mines were determined. Using the SWOT matrix, alternative strategies were developed. Subsequently, the strategies were prioritized and the best strategies for these mines were determined. The results show that conservative strategies are the best strategy group for Iran’s quarries.
Demand uncertainty, Bayesian update, and IPO pricing

When the market undergoes a learning process about the IPO, it takes time for the demand to reach the equilibrium consistent with the new issue’s intrinsic value. Hence, the temporary short-term demand can deviate substantially from the stabilized long-term demand. This difference requires the underwriter to respond differently to different pre-market conditions that are dictated by the short-term demand: While she must accommodate the overly pessimistic views of investors in a cold IPO (because the shares cannot be sold at a perceived premium), she has the option to respond only partially to investors’ overly optimistic views in a hot IPO. We model this asymmetric response of the underwriter and derive IPO regularities relating underpricing, partial price revision, and long-run underperformance. We provide evidence that supports the model’s predictions. JEL classification: G14, G24, G32
SiRNA Mediated Gene Silencing: A Mini Review

Abstract - RNA interference (RNAi) technology has become a novel tool for silencing gene expression in cells or organisms. RNA interference is the process that double-stranded RNA induces the homology-dependent degradation of cognate mRNA mediated by 21-23 nucleotide short interfering RNA (siRNA). RNA interference is a powerful mechanism of gene silencing that underlies many aspects of eukaryotic biology. On the molecular level, RNAi is mediated by a family of ribonucleoprotein (RNP) complexes called RNA-Induced Silencing Complexes (RISCs), which can be programmed to target virtually any nucleic acid sequence for silencing. The ability of RISC to locate target RNAs been co-opted by evolution many times to generate a broad spectrum of gene silencing pathways. The study about the Silencing of gene expression by siRNA is rapidly becoming a powerful tool for genetic analysis and represents a potential strategy for therapeutic product development. In this study, the applications of siRNA expressing recombinant adenovirus system in plants, animals and in cancer gene therapy are given importance with its modifications