Miracle-dz/UniFAR-FTUs huggingface dataset:
The Moderating Effect of IFRS Convergence on the Relationship between Accounting Conditional Conservatism and Stock Price Crash Risk: Indonesian Evidence

This research aims to test the effect of conditional conservatism on stock price crash risk of firms listed in LQ45 Index in Indonesia Stock Exchange, either it is directly or is moderated by the full implementation of IFRS convergence. Research result proves that accounting conditional conservatism has no direct effect on stock price crash risk, but it has negative effect on stock price crash risk when it is moderated by the full implementation of IFRS convergence. This is given after controlling other variables that are considered to influence the stock price crash risk, consisting of detrended share turnover, negative coefficient of skewness in year t, standard deviation of weekly returns, average of weekly returns, and firm size. The last finding supports the certainty effect and the reflection effect of prospect theory. The moderating effect of the full implementation of IFRS convergence is the new finding related to the effect of conditional conservatism on stock price crash risk in the country which is already adopting the IFRS. Keywords: conditional conservatism, crash risk, full implementation of IFRS convergence, LQ45
Subtropical Cloud-Regime Transitions: Boundary Layer Depth and Cloud-Top Height Evolution in Models and Observations

Abstract In this study, the mean and variability of boundary layer height (BLH) are analyzed along a transect in the eastern Pacific Ocean for the summer of 2003 using BLH estimates based on the height of the main relative humidity (RH) inversion and the height of low cloud tops (CTH). The observations and the regional and global model data have been prepared in the context of the Global Energy and Water Cycle Experiment (GEWEX) Cloud System Study (GCSS) Pacific Cross-Section Intercomparison (GPCI). The GPCI transect covers the transition from a stratocumulus-topped marine boundary layer (MBL) off the coast of California to a trade cumulus–topped, less-well-defined, MBL, and finally to the deep-convection regions in the intertropical convergence zone (ITCZ). The Atmospheric Infrared Sounder (AIRS) and the Multiangle Imaging Spectroradiometer (MISR) have been used to derive observational records of the two BLH estimates. Analyses from the ECMWF are also used in the study. Both BLH estimates in the models, .
Semiparametric Construction of Spatial Generalized Hedonic Models for Private Properties

This paper analyzes the empirical hedonic prices for non-standard condominiums and single family houses using nonparametric estimates as well as a generalized additive model for the spatial generalization of the attractiveness of all Swiss communities. We find that the assumption of log-linearity for continuous variables does not hold but can be replaced by partwise log-linear or quadratic terms. Due to the topographical segmentation of Switzerland, driving times seem to be more adequate than geographical distances to explain the price level of a village with the price level of its neighbours. We show, that using metric multidimensional scaling, the driving times between the villages can be converted into artificial coordinates with three principal axis to serve as a basis for the prediction of the macro-locations of the Swiss villages
Psychological 'Conflict Mapping' in Bosnia & Hercegovina: Case Study, Critique and the Renegotiation Theory

Author(s): Gillard, S. Title: Psychological ‘Conflict Mapping’ in Bosnia and Hercegovina: Case Study, Critique and the Renegotiation of Theory Publication year: 2000 Centre for Conflict Resolution Working Papers: No. 6. Series editor: Lewer, Nick Publisher: University of Bradford (http://www.bradford.ac.uk) Publisher’s repository: http://bradscholars.ac.uk:8080/dspace Original online publication is available at: http://www.brad. ac.uk/acad/confres/papers/pdfs/CCR6.pdf
Rapid Internationalization of SMEs: Evidence from Born Global Firms in Chile

The literature on born global firms in developed countries has revealed some factors that influence the rapid internationalization of Small and Medium Enterprises (SMEs), such as the technological level of the sector in which the firm participates, psychological and geographical distances from the target markets, and the existence of contact networks. To date, little research has been carried out on this topic for Latin American countries. This paper explores how certain determinants influence Chilean born global firms. A logistic regression model is used to analyze 112 SMEs with regular export activities. The results show that Chilean born global firms are influenced by national and international contact networks that their founders are able to generate. The psychological distance between Chilean SMEs and developed countries in Asia, North America and Europe also influences the internationalization of Chilean SMEs. The principal characteristic of Chilean born global firms is their lack of participation in highly technological sectors, with these SMEs instead being involved in sectors that actively exploit natural resources. The results of this study permit certain public policy recommendations to be made that might boost the development of export SMEs.
The change in relationship between the Asia-Pacific equity markets after the 1997 financial crisis

This paper shows that the correlation between a number of markets in the Asia-Pacific region has changed after the Asian financial crisis of 1997. The Dynamic Conditional Correlation (DCC) and a Bivariate Conditional Correlation models are used to estimate the 36 pairwise preand postcrisis correlation series for the nine Asia Pacific markets used in this paper. Post-crisis correlation significantly increased for 26 pairwise markets and significantly decreased for 6 pairwise markets. Korea and Japan’s relationship with the rest of the markets seem to have substantial changed after the Asian financial crisis. This shift in the relationship between markets will have significant impact on the benefits of diversification in this region. JEL classification: G15, G14
Perspectives on Teacher Professionalism: A Review of Literature

Teachers, more than any other concerned people, often stand in the centre of the ever on-going debates in advancing education quality. In recent decades, when the need for a professionalization agenda of the teaching job has been made urgent in every education context, teacher professionalism (TP) is among the most frequently mentioned dimension. It is impossible to name any professionalization effort without describing what the corresponding teaching professionals look like. In Vietnam, recent years have also witnessed a rapid increase of studies and attention for teacher‟ knowledge and competence while the local literature on this issue is still rather limited. By presenting the existing perspectives of TP along with practical examples before discussing them in the light of major education goals, this article aims to provide a more systematic conceptualization of this construct and its relatives, taking into account the well studied theories and practices by world education researchers, to provide a reference source for concerned policy makers, teacher education curriculum developers, teacher trainers, researchers, and student researchers in education.
Sequence Analysis of Mitochondrial DNA in Salamandra infraimmaculata Larvae from Populations in Northern Israel

ABSTRACT. The molecular DNA variation among Salamandra infraimmaculata larvae populations, representing eight breeding sites in Israel, was studied. Samples from larvae were analyzed by sequence analysis of the mitochondrial cytochrome b fragment and D-loop regions (GenBank accession nos. EU852723–EU852738). A neighbor-joining analysis had an optimal arrangement with a branch length sum of 0.00652338. The genetic distances, which were computed by the maximum composite likelihood method and which are presented as the number of base substitutions per site, demonstrated that there are two sub-populations. One consists of larvae from unpredictable breeding sites, of which most are winter ponds, and the other one includes populations from perennial water sources, mostly streams and springs.
Sustainability of Governing Structures in Bulgarian Farming Industry

The issue of assessment of absolute and comparative sustainability of major governing structures in agrarian and farming industries is among the most topical issues for researchers, farmers, investors, administrators, politicians, interests groups, and the public worldwide. Despite this issue, practically there are no assessments on the sustainability level of the major types of Bulgarian farming enterprises in the conditions of European Union Common Agricultural Policy implementation. This study applies a holistic framework and assesses the absolute and comparative sustainability of major governing structures in Bulgarian farming industry—unregistered holdings, sole traders, cooperatives, and companies of various types. In this paper, the method of the study is outlined, the inclusion of a novel “governance aspect” of sustainability is justified, and the overall characteristics of the surveyed farming enterprises are presented. Then, the integral, governance, economic, social, and environmental sustainability of the farming structures of different juridical types is assessed. Next, the structure of farming enterprises with different sustainability levels is analyzed. Finally, the conclusion from this study and the directions for further research and amelioration of sustainability assessments are presented.
Principals’ Beliefs about Teaching with ICT: A Model for Promoting Change

Principals have important leadership roles in relation to teaching with ICT. Their approaches are inevitably influenced by personal beliefs. Using case study methodology, this study found that principals’ beliefs reflected their long experience. A model for challenging those beliefs with alternatives is proposed as a guide to assisting school leaders in their response to ICT.
Gifted Students and Human Capital Accumulation.

The economic growth and well-being of the nation increasingly depends on the human capital. In our study we offer original findings based on our survey Talent 2016. We try to identify who the talented students are, which background they did come from and how the family background influenced them. Our paper provides clear evidence of human capital intergenerational transmission. The vertical immobility in the same generation as well as the vertical mobility between generations was observed. Most of the gifted students came from the complete highly educated families with tradition in their field of interest and long positive attitudes toward accumulating the knowledge. Contrarily, the role of the teachers in the support and guidance is negligible. We have shown that there is close relation between the gifted children premature reading ability and the accumulation of the human capital in their families. The same is valid for the attendance of the 8-years grammar schools. Based on our dataset, we do not observe the Galtonian regression toward the mean. For the future economic growth there must be offered a helping hand for the talented children with less educated family background.
Genetic gains for heat tolerance in potato in three cycles of recurrent selection

Practically all potato cultivars grown in Brazil are native to Europe and not fully adapted to the tropical conditions. The purpose of this study was to estimate the genetic gains of three cycles of recurrent selection for heat tolerance in potato. The base population in this study consisted of five Brazilian and five heat-tolerant clones. In the winter of 2006 and rainy growing season of 2007 103 clones were evaluated (eight clones of the base population, 29 of the first cycle, 32 and 30 of the second and third recurrent selection cycle, respectively, and four control cultivars). The genetic gains for tuber traits in both growing seasons were 37.8 % (yield), 13.0 % (weight), 32.4 % (percent of large tubers), 0.8 % (tuber specific gravity) and 16.6 % (general tuber appearance). The percentage of physiological disorders (second-growth tubers and cracking) was also reduced by selection.
A stochastic multiple-input-multiple-output radio channel model for evaluation of space-time coding algorithms

A simple framework for Monte Carlo simulations of a multiple-input-multiple-output radio channel is proposed. The derived model includes the partial correlation between the paths in the channel, as well as fast fading and time dispersion. The only input parameters required for the model are the shape of the power delay spectrum and the spatial correlation functions at the transmit and receive end. Thus, the required parameters are available in the open literature for a large variety of environments. It is furthermore demonstrated that the Shannon capacity of the channel is highly dependent on the considered environment.
A Discourse Semantic Analysis of the Expository Paragraphs Written by the Eleventh Grade Students of SMAN 1 Kubu in the Academic Year 2013/2014 Based on Systemic Functional Linguistic Theory

This study aimed at describing and explaining the experiential meaning, interpersonal meaning and textual meaning as well as the nature of schematic structure in the students’ writings under study. This study used descriptive qualitative approach with content analysis as its technique. In collecting the data, some techniques were used such as content analysis, document analysis and also interviewing. This study involved 24 students of the eleventh grade of SMAN 1 Kubu in the academic year 2013/2014. Thus, the object of this study was 24 students’ expository writings analyzed through Systemic Functional Linguistics. From the result of the study, it was found out that the students expressed the experiential meaning by using six process types. Mostly, they used material process in their writings. The students expressed the interpersonal meaning of the text through the use of declarative, imperative, modality and personal pronoun. It was revealed that the expository texts under study were mostly constructed in declarative forms. The students expressed the textual meaning of their expository texts through developing themes and rhemes of the clauses constructing the texts. For that reason, the thematic development or progression was analyzed to recognize the textual meanings. Meanwhile, it was identified that twenty three expository writings were built in three main stages, while there is one text which was constructed in two stages or generic structures. The three stages cover introduction (thesis), main body (arguments) and conclusion (reiteration). keyword : Discourse Semantics, Expository Writing, Systemic Functional Linguistics.
What are the Real Chances for Africa to Develop its Trade

Despite the importance to researchers, managers, and policy makers of how African trade contributes to regional development, there is uncertainty about the strategy and its implementation for sustainable trade in the continent. Through an integrative review of the literature summarizes past empirical or theoretical literature to provide a more comprehensive understanding about African trade. We develop a model for African trade development that integrate the various inputs (capacity building; financial and capital; policy and market environment) that are necessary for African trade improvement and others socio-economic outcomes. We apply the framework to synthesize what is known about African trade and provide a blueprint to guide future research by developing propositions and suggestions for a research agenda. It is known that inter-African trade is valuable for the regional’s economic development, but the impediments are all interconnected and need complementary actions as well as a competitive macro environment. Keywords : Africa, Trade, development
Textures of F = 2 spinor Bose-Einstein condensates with spin-orbit coupling

We study the textures of F = 2 spinor Bose-Einstein condensates (BECs) with spin-orbit coupling (SOC) induced by a synthetic non-Abelian gauge field. On the basis of the analysis of the SOC energy and the numerical calculation of the Gross-Pitaevskii equation, we demonstrate that the textures originate from the helical modulation of the order parameter (OP) due to the SOC. In particular, the cyclic OP consists of two-dimensional lattice textures, such as the hexagonal lattice and the 1/3 vortex lattice, commonly understandable as the two-dimensional network of the helical modulations.
Framework for evolving systems

Most real world software systems evolve over time to meet changing requirements or changing business rules. Sometimes, old and new requirements have to be simultaneously met, i.e. old and new rules are needed to exist concurrently. Accommodating more than one rule in the existing entities, leads to the change in the operational system, which involves risk. The evolution in the system impacts the business rules as well as the data model of the system. The evolution step incorporating the change in business rule requires changes to be carried out in the application architecture in terms of addition or modification of process as well as data components and alterations in the relationships among the components. The evolution problem of coexistence of business rules can be considered as incremental change to the existing architectural design of the system to nullify the risk of change to the software. We propose a framework, where temporal aspects of process as well as data components and concurrent validity of multiple business rules, with multiple versions of the components can be effectively implemented. The framework supports evolution without disturbing existing architecture and functionality. This framework is consistent in application to systems irrespective of the design methodology followed for the same.
OBSERVING RECOVERY: THE ROLE OF IMPLICIT DISCOUNT RATES IN ITQ FISHERIES

This paper discusses the potential application of implicit discount rates (IDR) derived from Individual Transferable Quota (ITQ) trading data as indicators of fishery bio-economic health. The theoretical background is discussed, and in the context of one New Zealand ITQ fishery we analyze the behavior of IDR over ten years of Total Allowable Catches (TACs). We find evidence of convergence of IDR toward the cost of capital over time and a statistically significant inverse relationship between IDR and stock biomass estimates. Further, there is evidence based in the statistical properties of time series of IDR and monthly stock biomass observations of a causal relationship flowing from biomass to IDR. These findings motivate discussion of the role of IDR as an observable condition in fisheries recovery. We note the potential to monitor and compare the progress of fishery recovery using the IDR statistic or derivatives that reflect its time path to long run values associated with the stock management goal. We argue that IDR provide the opportunity to aggregate fishers’ tacit knowledge with models of bio-economic optima in understanding the recovery process.
Big Data with Small Cases: A Method for Discovering Students Centered Contexts for Physics Courses.

This article proposes a methodology that could assist teachers in understanding their students’ primary needs or interests to decide on the kind of examples or contexts to be used in the classroom. The methodology was tested on 100 volunteers from university (N=50) and high school (N=50) in Ankara, Turkey. The participants were asked to write down the first word they thought of when they were presented with a single letter from the Turkish alphabet, which contains 29 letters. Then all the collected words (29x100=2900) were analyzed with the online word cloud creator, Wordle. According to results, the most cited words from the high-school classes were similar to each other, while the data from university participants showed more diversity. The most chosen word by the participants may give some clues in relation to the context that the teacher can utilize in planning a course. This study shows how to use a big-data-visualization-tool-based methodology to analyze the data gleaned from the participants’ life-long experiences.
Spin-liquid behaviour and the interplay between Pokrovsky-Talapov and Ising criticality in the distorted, triangular-lattice, dipolar Ising antiferromagnet

We study the triangular-lattice Ising model with dipolar interactions, inspired by its realisation in artificial arrays of nanomagnets. We show that a classical spin-liquid forms at intermediate temperatures, and that its behaviour can be tuned by temperature and/or a small lattice distortion between a string Luttinger liquid and a domain-wall-network state. At low temperature there is a transition into a magnetically ordered phase, which can be first-order or continous with a crossover in the critical behaviour between Pokrovsky-Talapov and 2D-Ising universality. When the Pokrovsky-Talapov criticality dominates, the transition is essentially of the Kasteleyn type.
Do sunspot numbers cause global temperatures? Evidence from a frequency domain causality test

This article applies the causality test in the frequency domain, developed by Breitung and Candelon (2006), to analyse whether sunspot numbers (used as a partial approximation to solar irradiance) cause global temperatures, using monthly data covering the time period 1880:1–2013:9. While standard time domain Granger causality test fails to reject the null hypothesis that sunspot numbers do not cause global temperatures for both full and sub-samples (identified based on tests of structural breaks), the frequency domain causality test detects predictability for both the full-sample and the last sub-sample at short (2–2.6 months) and long (10.3 months and above) cycle lengths, respectively. Our results highlight the importance of analysing causality using the frequency domain test, which, unlike the time domain Granger causality test, allows us to decompose causality by different time horizons, and hence, could detect predictability at certain cycle lengths even when the time domain causality test might fail to pick up any causality. Further, given the widespread discussion in the literature, those results for the full-sample causality, irrespective of whether it is in time or frequency domains, cannot be relied upon when there are structural breaks present, and one needs to draw inference regarding causality from the sub-samples, we can conclude that there has been an emergence of causality running from sunspot numbers to global temperatures only recently at cycle length of 10.3 months and above.
New Exact Solutions of Nonlinear Partial Differential Equations Using Tan-Cot Function Method

In this paper, we established a traveling wave solution by using the proposed Tan-Cot function algorithm for nonlinear partial differential equations. The method is used to obtain new solitary wave solutions for various type of nonlinear partial differential equations such as, the (2+1) - dimensional nonlinear Schr$\mathrm {\ddot{o}}$dinger equation, Gardner equation, the modified KdV equation, perturbed Burgers equation, general Burger's-Fisher equation, and Benjamin-Bona-Mahony equation, which are the important Soliton equations. Proposed method has been successfully implemented to establish new solitary wave solutions for the nonlinear PDEs.