Miracle-dz/UniFAR-FTUs huggingface dataset:
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 20122014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
ARE MARKETS ADAPTIVE? EVIDENCE OF PREDICTABILITY AND MARKET EFFICIENCY OF LODGING/RESORT REITS

We investigate the degree of return predictability of lodging/resort real estate investment trusts (REITs) from January 1994 to May 2016. We test the Martingale hypothesis by using linear (automatic portmanteau and automatic variance ratio with rolling windows) and nonlinear tests (generalized spectral shape tests and Dominguez-Lobato consistent tests). Our findings support the Adaptive Market Hypothesis (AMH) and reveal that returns experience periods of both dependence and independence. We document time-varying predictability of lodging/resort REITs with returns as both initially predictable and subsequently unpredictable throughout the majority of the period of analysis. Moreover, we find that if traders use simple technical trading moving average rules, they can capitalize on the inefficiencies of lodging/resort REITs. Finally, we observe that absolute returns and Sharpe ratios of technical moving average rules outperform a simple buy-and-hold strategy.
How does the Amur River discharge spread over the northwestern continental shelf in the Sea of Okhotsk?

Iron is a micro-nutrient that is necessary for photosynthesis of the phytoplankton. It is now well known that the iron transported by the Amur River is deposited on the continental shelf in the northwestern shelf of the Sea of Okhotsk, and is then transported out to the intermediate layer of the Sea of Okhotsk; it further spreads to the western North Pacific and supports phytoplankton bloom there. Despite their significance in transporting dissolved and particulate iron, however, the paths of the Amur River discharge on the continental shelf in the Sea of Okhotsk are still unknown. In this study, we conduct a coupled ice-ocean simulation for the northern Sea of Okhotsk from June 1998 to September 2000 to answer a question: Can the Amur River discharge deposit materials to the pathway of the dense shelf water? In a series of numerical experiments, we identified two routes (the western and eastern routes) that could transport the river water more than 100 km offshore over the northwestern continental shelf. The two routes share the clockwise gyre in the Sakhalin Gulf and the northeastward flow on the northwestern continental shelf. These features are connected through the westward jet along the slope from the Sakhalin Gulf (the western route), and the northward transport over the shelf break canyon (the eastern route). The river water, the dense shelf water, and the easterly wind are in a fine geophysical balance for those features, and all are required for the formation of the two routes. The model results show these unique joint effects in the Sea of Okhotsk that allow the Amur River discharge to be effectively transported over the northwestern continental shelf, unlike a general river discharge that flows along the coast, and can deposits materials into the pathway of the dense shelf water.
Lab and field V̇O2peak testing in highly trained cyclists

Received: 16.07. 2019 Accepted: 18.11.2019 Online: 23.01.2020 The issues with traditional maximal oxygen uptake (V̇O2max) testing include an inability to regulate intensity due to fixed resistance and a lack of conscious decision making during the test (Noakes, 2008). Depending on the test and conditions, some athletes do not reach V̇O2max despite reaching volitional exhaustion, and in this case, the result is recorded as the highest, or peak oxygen uptake attained in this test, known as V̇O2peak. To investigate this, a study was conducted to determine if a field-based test would result in a higher V̇O2peak value than a lab-based test. Twelve highly trained cyclists performed a 20w/minute ramp test on a cycle ergometer and a 3.2km hill climb on their own racing bike wearing a portable gas analyser (MetaMax 3b, Cortex GmbH, Leipzig, Germany). A paired t-test revealed that the hill climb resulted in a higher but not statistically significant absolute V̇O2peak: lab 5.49 ± 0.8 L·min vs. field 5.59 ± 0.7 L·min, p = . 189 and relative V̇O2peak: lab 71.9 ± 10.0 ml·kg·min vs. field 74.0 ± 9.9 ml·kg·min, p = . 060. Additionally, field testing resulted in a significantly higher RERmax: lab 1.07 ± 0.0 vs. field 1.16 ± 0.1, p = . 019, end lactate: lab 9.24 ± 1.6 mmol·L vs. field 11.99 ± 2.3 mmol·L, p = . 039, and 5-minute-post lactate: lab 7.56 ± 1.4 mmol·L vs. field 11.87 ± 2.0 mmol·L, p < 0.001. There was no difference in HRmax between tests: lab 187.9 ± 11.6 b·min vs. field 187.6 ± 10.6 b·min, p = . 952. Slightly higher V̇O2peak values recorded during the field test may be explained by the closedloop format allowing riders to pace their effort better, the cooling effect of the wind outdoors, freedom to ride out-the-saddle (leading to greater muscle recruitment), or perhaps the sub-optimal length of the lab test 20.4 ± 3.0 mins vs 8.4 ± 1.2 mins field test. Findings suggest the increased ecological validity of field testing led to higher (but not statistically significant) V̇O2peak values and can be considered a viable alternative to labbased testing if a climb with suitable length and gradient is available.
The Rationale for the Dentate Nucleus as a Target for Deep Brain Stimulation in Dystono-Dyskinetic Syndromes

*Correspondence: Philippe Coubes, Department of Neurosurgery, Unit for Research on Abnormal Movements, University Hospital of Montpellier, 80 Avenue Augustin Fliche, 34295 Montpellier cedex 05, France, Tel: +33 4 67 33 74 64; Fax: +33 4 67 33 74 64; E-mail: p-coubes@chu-montpellier.fr Received Date: 17 Sep 2019 Accepted Date: 01 Nov 2019 Published Date: 08 Nov 2019 Citation: Nicholson CL, Coubes P, Poulen G. The Rationale for the Dentate Nucleus as a Target for Deep Brain Stimulation in Dystono-Dyskinetic Syndromes. Ann Neurol Surg. 2019; 3(1): 1019. Copyright © 2019 Philippe Coubes. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Review Article Published: 08 Nov, 2019
Topical Cepae Extract-Heparin Sodium Allantoin Gel versus Placebo on Hypertrophic Thyroidectomy Scars: A Randomized, Double- Blinded, Split-Scar Controlled Trial

12 PhiliPPine Journal of otolaryngology-head and neck Surgery ABSTRACT Objective: Topical cepae extract-heparin sodium-allantoin gel is one of the many non-invasive scar treatments available to improve the appearance and physical attributes of scars. This paper aims to compare the effectiveness of topical cepae extract-heparin sodium-allantoin gel versus placebo based on appearance and physical attributes of hypertrophic thyroidectomy scars.
Image Edge Extraction by Artificial Intelligence Schemes for UAV Autonomous Navigation

We present here the application of an image processing strategy for autonomous navigation in order to estimate the position of an Unmanned Aerial Vehicle (UAV) equipped with Synthetic Aperture Radar (SAR) sensors. Patches of the SAR images are compared to georeferenced satellite optical images, by first applying an image edge detection algorithm on all the images, and the UAV position is determined from the correlation matrix obtained from resulting segmented images. The performance of three edge detectors are compared: the Canny approach, an artificial neural network (radial base function), and a fuzzy system.
Response of Invasive Longhorn Beetles (Coleoptera: Lamiinae) to Known Cerambycid Aggregation-Sex Pheromones in the Puna District of Hawaii Island

The Queensland longhorn borer (QLB; Acalolepta aesthetica [Olliff 1890]; Coleoptera: Cerambycidae: Lamiinae: Monochamini) and plumeria longhorn borer (PLB; Lagocheirus obsoletus [Thomson 1778] = Lagocheirus undatus [Voet 1778]; Coleoptera: Cerambycidae: Lamiinae: Acanthocini) are invasive longhorn beetle species that have become established on the island of Hawaii. Both QLB and PLB are polyphagous. Known hosts of QLB include cacao, citrus, kukui, and breadfruit in Hawaii, and QLB are known to attack live, healthy trees. Currently the beetle occurs in the Puna district of the island, but its range is expanding. PLB is a pest of plumeria and other ornamental plants throughout the state of Hawaii and elsewhere. As a first step towards developing a monitoring tool for these invasive beetles, we tested four known aggregation-sex pheromones of cerambycids in this subfamily—monochamol, fuscumol acetate, fuscumol, and geranylacetone—that have proven effective for attracting more than 30 lamiine species in different areas of the world. When tested in panel traps, these compounds individually and in a blend attracted 9 QLB total, which was not significantly different than the 5 QLB captured in solvent control traps. In contrast, traps baited with one of the tested compounds, fuscumol acetate, captured significantly more PLB than solvent blank control traps. We discuss future research directions for developing attractants using chemical ecology approaches to monitor QLB and PLB.
Nasal Carriage as a Source of Staphylococcus aureus Bacteremia

of antibiotics, whether there was an explicit note in the medical chart in which the physician diagnosed a true bacteremia, and the Centers for Disease Control surveillance criteria for primary bloodstream infection. Agreement between same-strain bacteremia and each definition was examined, based on the assumption that most true infections should be the result of a single strain. The study sample consisted of 42 patients and 106 isolates. Nineteen of the 42 bacteremias (45%) were the same strain. Classification of bacteremias as same-strain correlated poorly with all three clinical assessments (range of percentage agreement, 50%-57%; range of kappa statistic, 0.01-0.15). There were both false-positive and false-negative errors. Patients with three or more positive blood cultures were more likely to have same-strain bacteremia than those with only two positive cultures (11/15 [73%] vs 8/27 [30%], P=.006). Pulsed-field gel electrophoresis was more discriminating than AP PCR (percentage agreement, 83%; kappa, 0.67). The authors concluded that molecular typing correlated poorly with clinical criteria for true bacteremia, suggesting either that true bacteremias are frequently the result of multiple strains or that the commonly used clinical criteria are not accurate for distinguishing contamination from true bacteremia. Vancomycin treatment of clinically defined coagulase-negative staphylococcal bacteremia may frequently be unnecessary. FROM: Seo SK, Venkataraman L, DeGirolami PC, Samore MH. Molecular typing of coagulase-negative staphylococci from blood cultures does not correlate with clinical criteria for true bacteremia. Am J Med 2000;109:697-704.
Emotion AI using Sectional Textual Repercussion

The internet is a puddle f raw data in the form of social multimedia or text messages, blogs, tweets, etc. irregular and connectionless. The data becomes information on if it is pre-processed. A survey from the literature, we recognized that the present Emotional analysis tools are moderate, bulky and computationally heavy which makes the task at hand inefficient. Therefore, to overcome the aforementioned problem of analyzing sentiments efficiently, a new method is proposed in the present paper to drive the task of Sentiment Analysis by exploiting the idea of Partial Textual Entailment. We propose to use Partial Textual Entailment for measuring semantic similarity between the tweets so as to group similar tweets together. The method is anticipated to reduce the burden of sentiment analyzer and makes the processing faster. Moreover, we also propose a modification in an existing method of Partial Textual Entailment which can be further adopted for many Natural Language Processing applications. Keywords— Sentiment Analysis, Textual Entailment, Partial Textual Entailment.
Noninvasive Monitoring of Vital Signs Based on Highly Sensitive Fiber Optic Mattress

A smart mattress based on optical fiber Mach-zender interferometer (OF-MZI) is designed for noninvasive and continuous monitoring of human vital signs. Through arranging the sensing fiber between two elastic covering layers with sandwich structure, the mattress was sensitive to the respiration and heartbeat induced micro-pressure. In the processing terminal, the waveforms of vital signs were demodulated by 3 * 3 coupler based differentiate and cross-multiplying method, and then four characteristic indicators including the heart rate, heartbeat amplitude, respiration rate, and respiration amplitude were respectively extracted through feature extraction algorithm, for evaluating the human health condition. Clinical experimental results of eighteen subjects indicate that the mattress system could not only distinguish the activity states of no body, on bed, body movement and off bed, but also contribute to clinical diagnosis of bradycardia, tachycardia, polypnea and apnoea. By adopting Bland–Altman analysis method, good reproducibility and accuracy were confirmed, where the max errors of heart rate and respiration rate are respectively 2 bpm and 1 bpm. Moreover, the responses at different positions of the mattress are identical and the continuous monitoring results in one day are consistent with daily change of vital signs, which proves that the fiber optic mattress has good reliability and stability. Beneficial from high-sensitivity, multiple parameters, long-term continuous monitoring, high comfortability and low cost, the mattress is promising in the early detection and prevention of cardiac and respiratory diseases as a household medical device.
Achieving best-fit in Norway: Challenges for advisory services to offer relevant advice to various types of farmers

As in other countries, the agricultural knowledge and innovation system (AKIS) in Norway has transformed from a public sector dominated towards a market driven system. This also affects the advisory system within the AKIS. In this ongoing transformation, various types of farmers have various support needs: a full-time farmer using the latest precision agriculture technology may have different needs than a part-time farmer using production methods that are more traditional. A theoretical typology for farmer information searching behaviour based on Jansen et al. (2010) is applied in this paper. The aim of this paper is to present and discuss challenges for advisory service to serve various types of farmers when they search for and acquire advices for their farm business, in light of the discussion on ‘best-fit’. The research question of this paper is how they achieve this best-fit and what arrangements emerge. The empirical basis for this paper is workshops and interviews with stakeholders in the Norwegian AKIS, and interviews with progressive farmers. Findings indicate that there are emerging configurations serving the different types of farmers, i.e. private advisors serve different clients in different ways, which could be considered ‘sub-systems’ within the overall advisory system. The theoretical implications for thinking on best-fit and AKIS are that ‘best-fit’ systems dynamically emerge and have particular configurations within a country setting, to make advisory service organization more suited to meet challenges related to various types of farmers.
The personal experience of diabetes and its relationship with self-care behaviour

information is "conceptual, propositional knowledge and thought" (Leventhal et al. 2003). It is more controlled and involves more effort to process. Concrete-experiential information includes "imagery and perceptualaffective memories" (Leventhal et al. 2003) and is usually more automatic and
Estimation of a Hedonic Price Equation with instruments for Chicken Meat in the UK: Does the Organic Attribute matter?

Chicken meat consumption has increased substantially in the last decades due to farming and processing intensification and due to perceived health and environmental benefits for consumers. Organic chicken additionally, is perceived to have better taste, lead to higher animal welfare and additional benefits for the environment. Thus understanding consumers' preferences for organic chicken is central for policy-making and market strategies that can shape this market in the future. This paper uses a comprehensive data set of scanned shoppings from UK consumers, to show that they are willing to pay an average premium of 135% for the organic attribute in the case of chicken. In addition, this paper contributes to the literature of environmental valuation, demonstrating that household characteristics can be used as instruments into a GMM approach to a hedonic price model, to address the endogeneity issues usually ignored in this literature.
ANN Architecture Specifications for Modelling of Open-Cell Aluminum under Compression

The knowledge on strength properties of porous metals in compression is essential in tailored application design, as well as in elaboration of general material models. In this article, the authors propose specification details of the ANN architecture for adequate modelling of the phenomenon of compressive behaviour of open-cell aluminum. In the presented research, an algorithm was used to build different structures of artificial neural networks (ANNs), which approximated stress-strain relations of an aluminum sponge subjected to compression. Next, the quality of the built approximations was appraised. The mean absolute relative error (MARE), coefficient of determination between outputs and targets , root mean square error (RMSE), and mean square error (MSE) were assumed as criterial measures for the assessment of the fitting quality. The studied neural networks (NNs) were two-layer feedforward networks with different numbers of neurons in the hidden layer. A set of experimental stress-strain data from quasistatic uniaxial compression tests of open-cell aluminum of various apparent densities was used as data for training of neural networks. Analysis was performed in two modes: in the first one, all samples were taken for training, and in the second case, one sample was left out during training in order to play the role of external data for testing the trained network later. The taken out samples were maximum and minimum density samples (for extrapolation) and one random from within the density interval. The results showed that good approximation on the engineering level was reached for teaching networks with ≥7 neurons in the hidden layer for the first studied case and with ≥8 neurons for the second. Calculations on external data proved that 8 neurons are enough to actually obtain . Moreover, it was shown that the quality of approximation can be significantly improved to (tested on external data) if the initial region of the stress-strain relation is modelled by an additional network.
Numerical Simulation and Parametric Reduced Order Modeling of the Natural Convection of Water-Copper Nanofluid

In this article, a coupled computational framework is presented for the numerical simulation of mass transfer under the effects of natural convection phenomena in a field contains water-copper Nano-fluid. This CFD model is build up based on accurate algorithms for spatial derivatives and time integration. The spatial derivatives have been calculated using first order upwind and second order central differencing approaches. Also, time integration is performed using the fourth order Runge-Kutta method. A parametric reduced order model is developed to compute the whole flow field under the effects of some important parameters. This model is constructed using POD-snapshots method based on Karhunen-Loeve decomposition. The POD modes have been calculated based on the solution of an eigenvalues problem. The obtained eigenfunctions are POD modes which are arranged using energy-based criteria based on total kinetic energy of the flow field. This approach leads to the model order reduction procedure, and the outcome model can be used as a surrogate model of CFD high order model. The results obtained from the reduced order model show close agreements to the benchmark DNS data and proving high accuracy of the proposed model.
BOOK OF ABSTRACTS – ICFSLA 2015 Plenary talks Tammy Gregersen The Positive-Broadening Power of a Focus on Well-Being in the Language Classroom

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Local Variations and Regional Trends in PGE Geochemistry and Mineralogy in the Main Sulfide Zone of the Great Dyke, Zimbabwe

Introduction The Great Dyke of Zimbabwe constitutes the world’s second largest reserve of PGE after the Bushveld Complex in neighbouring South Africa. In the Great Dyke, economic concentrations of PGE are restricted to sulfide disseminations of the Main Sulfide Zone (MSZ). The present work is based on the study of samples from new exposures of economic grade primary ores of the MSZ created in the course of exploration and mining at Hartley, Mhondoro, Ngezi, Unki and Mimosa (Fig. 1). New findings are reported on the geochemical distribution and the mineralogical siting of the PGE, the mineralogy of the PGM, and the regional variations of these parameters. The findings are discussed in view of the contrasting “magmatic sulfide“ and “hydrothermal fluid“ genetic models.
Team temporal leadership and team performance: The mediating effects of temporal tension and employee voice

The present study investigates how employee voice and temporal tension relate to team temporal leadership and team performance, and how this can be successfully administered to maximize team performance. Using two-wave (3 months apart) survey data of 196 leaders and 873 subordinates at five manufacturing firms in Sri Lanka, we found that employee voice behaviour and temporal tension mediates the relationships between team temporal leadership and team performance. Theoretical contributions and managerial implications of these findings are discussed.
ISO 9001-Quality management

ISO 9001 is a global quality standard that is recognised across all sectors. It belongs to the ISO 9000 family and enables an organisation to publicly demonstrate its commitment to product or service quality. Certifying to this standard helps companies to gain greater control over their processes, reduce the costs of low quality, optimise their schedules, increase productivity and assess and minimise risks. It also supports them in accessing new markets and fostering relationships of trust with new clients.