Miracle-dz/UniFAR-FTUs huggingface dataset:
The Association of Tax Aggressiveness on Accrual and Real Earnings Management

Research aims : This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management. Design/Methodology/Approach : We use a purposive sampling method from the manufacturing industry listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017 and obtain a final sample of 500 firm-year observations. Data analysis is conducted using multiple regression models and Stata software. Research findings : Our study finds strong evidence that tax aggressiveness has a positive association with accrual earnings management. Our study also finds contrary evidence that tax aggressiveness has a negative association with real transaction activities at the aggregate level. Further testing found a negative relationship between tax aggressiveness and real transactions at the individual level, i.e., sales manipulation and reduction in discretionary expenses, consistent with our main findings. Theoretical contribution/Originality : Our study extends previous studies on the association of tax aggressiveness using tax shelter prediction model, and aggressive financial reporting using accrual and real transaction-based earnings management. We use tax prediction model in this study as the highest level of tax aggressiveness which is rarely performed in the case of Indonesia. Practitioner/Policy implication : The results of this study provide the implication that to achieve the objectives of aggressive tax reporting and aggressive financial reporting in the same reporting period, managers use accrual and real transaction-based earnings management tools as complementary or substitution to each other. Research limitation/Implication : This study uses Wilson’s (2009) tax shelter prediction model as a proxy of the highest level of tax aggressiveness
Improving Management Through Worker Evaluations: Evidence from Auto Manufacturing

Using a randomized experiment with an automobile manufacturing firm in China, we measure the effects of letting workers evaluate their managers on worker and firm outcomes. In the treatment teams, workers evaluate their supervisors monthly. We find that providing feedback leads to significant reductions in worker turnover and increases in team-level productivity. In addition, workers report higher levels of happiness and positive mood. The evidence suggests that these results are driven by changes in the behavior of managers and an overall better relationship between managers and workers.
DOA Based on Manifold Separation Technique and Dimensionality Reduction

In this paper, we investigate the high resolution of arbitrary array applied to wireless positioning system and propose a Direction of Arrival (DOA) estimation algorithm based on the Manifold Separation Technique (MST). In order to reduce the error of MST model caused by noise, this algorithm uses the MST to decompose the steering vector into sampling matrix (only describing the array itself) and Vandermonde form (only relating to the direction of arrival), the steering vector of arbitrary array is represented by combining the Effective Aperture Distribution Function (EADF). In order to reduce the complexity of Multiple Signal Classification (MUSIC) algorithm of two-dimensional array, the 2D spectral peak search is decomposed into two one-dimensional spectral peak searches using dimensionality reduction methods. Simulation results show that the algorithm not only reduces the computational complexity, but also has good performance of low signal to noise ratio (SNR).
Importance of radiative transfer processes in urban climate models:
A study based on the PALM model system 6.0

Abstract. Including radiative transfer processes within the urban canopy layer into microscale urban climate models (UCMs) is essential to obtain realistic model results. These processes include the interaction of buildings and vegetation with shortwave and longwave radiation, thermal emission, and radiation reflections. They contribute differently to the radiation budget of urban surfaces. Each process requires different computational resources and physical data for the urban elements. This study investigates how much detail modellers should include to parameterise radiative transfer in microscale building resolving UCMs. To that end, we introduce a stepwise parameterization method to the the PALM model system 6.0 to quantify individually the effects of the main radiative transfer processes on the radiation budget and on the flow field. We quantify numerical simulations of both simple and realistic urban configurations to identify the radiative transfer processes which have major effects on the radiation budget, such as surface and vegetation interaction with short wave and long wave radiation, and those which have minor effects, such as multiple reflections. The study also shows that radiative transfer processes within the canopy layer implicitly affect the incoming radiation since the radiative transfer model is coupled to the radiation model. The flow field changes considerably in response to the radiative transfer processes included in the model. The study highlights those processes which are essentially needed to assure acceptable quality of the flow field. Omitting any of these processes may lead to high uncertainties in the model results.
Uncovering structural features that underlie coexistence in an invaded woody plant community with interaction networks at multiple life stages

Understanding the patterns of competitive and facilitative interactions within and among species in plant communities is a central goal of plant ecology, because these patterns determine species coexistence and community dynamics. Network theory provides tools that allow these patterns to be quantified, and can provide greater understanding of important community properties, including community stability, than can documenting pairwise species interactions. I characterized the interactions of multiple, co‐occurring invasive and native species in an old field woody plant community to build plant interaction networks at two different life stages. With the goal of identifying structural features that may operate to maintain species coexistence, I characterized the architecture of these networks at multiple scales: the entire network, the substructures that compose the network and species' roles within substructures. I found that species‐level pairwise interactions alone did not provide an accurate or sufficiently detailed picture of community structure. Rather, using a network approach, I identified substructures that have the potential to promote and hinder species coexistence in interactions among seedlings. Characterizing the nuances of network substructures was illuminating, as the size of the substructures and the pattern of interaction intensities within substructures influence the expected effects on species coexistence. Including interactions at multiple life stages was also important; the seedling species that benefited most from the nested structure of facilitative interactions with adults occupied subordinate roles in substructures with other seedlings. This role reversal at different life stages is a potential factor promoting coexistence in the community. Last, the network framework was useful for comparing species' roles between native and invasive members of the community, and the three invasive species in this system had different, life stage‐dependent strategies in interactions with co‐occurring plants. Synthesis. The interplay of network architecture and substructures within plant communities and among plants at different life stages is important for understanding species coexistence. In the plant community characterized in this study, there were several features that may promote coexistence, and these features were not observable in interactions within a single life stage or when considering pairwise interactions independently.
A deep learning model for mining and detecting causally related events in tweets

Nowadays, public gatherings and social events are an integral part of a modern city life. To run such events seamlessly, it requires real time mining and monitoring of causally related events so that the management can make informed decisions and take appropriate actions. The automatic detection of event causality from short text such as tweets could be useful for event management in this context. However, detecting event causality from tweets is a challenging task. Tweets are short, unstructured, and often written in highly informal language which lacks enough contextual information to detect causality. The existing approaches apply different techniques including hand‐crafted linguistic rules and machine learning models. However, none of the approaches tackle the issue related to the lack of contextual information. In this paper, we detect event causality in tweets by applying a context word extension technique and a deep causal event detection model. The context word extension technique is driven by background knowledge extracted from one million news articles. Our model achieves 79.35% recall and 67.28% f1‐score, which are 17.39% and 2.33% improvements to the state‐of‐the‐art approach.
Thermal Performance Combined with Cooling System Parameters Study for a Roller Kiln Based on Energy-Exergy Analysis

Roller kilns, characterized as high energy consumption equipment, are widely used in the firing process of ceramic tiles. To evaluate the thermal performance of a roller kiln, a detailed energy and exergy analysis is carried out employing the operating values from a typical ceramic factory. In this study, parametric studies are performed that examine the impacts of the roller kiln’s cooling system on thermal performance, fuel-saving, cost-saving, and environmental influence. The results show that the targeted energy only accounts for 13.4% and 9.7% of the total energy and exergy inputs, indicating the poor efficiency of the roller kiln. This research also identifies that the exergy destruction is the largest cause of the exergy loss in the system, accounting for 85.1% of the total exergy input—of which 50.9% is due to heat and mass transfer, and 37.9% is caused by fuel combustion. Based on the parametric studies, it has been found that with every 1% increase in cooling air mass flow, the energy and the exergy efficiencies of the kiln increase by 0.06% and 0.04%; with every 1% increase in cooling gas temperature, the energy and the exergy efficiencies of the kiln drop by 0.09% and 0.07%; with every 1% increase in cooling gas residence time, the energy and the exergy efficiencies of the kiln increase by 0.16% and 0.12%. Furthermore, results show that the cooling air residence time has the main impact on the cost-saving and carbon dioxide emission reduction, followed by cooling air mass and cooling air temperature.
Incidence of surgical and prosthetic complications in total edentulous patients rehabilitated by the All-on-Four® technique: a retrospective study.

Objective: To analyze the level of survival and the main complications presented by total edentulous patients after the All-on-Four® treatment, through a retrospective analysis. Methods: The medical records of 32 rehabilitated patients, between 2010 to 2018 were selected, presenting a total of 128 implants with subsequent fixed prostheses. The following variables were analyzed: gender, age, patient’s systemic condition, time of implant installation, number of implants, and surgical and prosthetic complications. Results: the procedures were performed over on average 5.9 years ago and were more prevalent in female patients(59.6%). Out of the 32 patients selected 75% presented some systemic alteration, with hypertension being the most frequent disease. Regarding the implant placement, the rehabilitation in the mandible was more prevalent(62.5%), while in the maxilla(31.2%), and in the bimaxillary region(6.25%). As for the complications, out of 128 implants installed, 13 presented loss of osseointegration, leading to a survival rate of 90.44% (94.3% mandible and 83.3% maxilla). Furthermore, 15 surgical and 20 prosthetic complications were diagnosed. Among the surgical complications, the most frequent were loss(5-33%) and bone fracture(3-20%), while the most frequent prosthetic complications included loosening and/or or fracture of the prosthetic component and prosthetic fracture (6-30%). Conclusion: All-on-Four® is a procedure that has a high survival rate.
Determination of the Basic Motor Skills and Its Relationship to BMI and Physical Activity Level in Preschooler.

It has been widely accepted that physical activity has a positive effect on and to contributes physical and mental health in every period of human life, especially on the development of children in early age. The basic movement skills acquired through education during this period will shape the necessary infrastructure of the child that will serve as the motor development for adulthood. Inappropriate basic movement skills in childhood results in sedentary life style which may increase the risk of certain health problems such as obesity. The aim of the study was to assess the basic motor skill development in preschool children and determine its relationship to BMI and physical activity level. A total of 1041 children (554 boys and 487 girls) aged between 4-6 years old were assessed for their basic motor skills, BMI and physical activity level. Basic motor skills were evaluated as locomotor and object oriented skills by using TGMD-2, whereas physical activity level was identified by scale. The classification for obesity was performed by using BMI which was calculated according to weight and height by using the method developed by Neyzi according to WHO. Descriptive statistic of categorical data was demonstrated as frequencies and percentages, whereas continuous variables were presented as mean ± standard deviation. Relationship was determined by using Pearson Correlation Coeeficient test at a significance level of α = . 05. The mean BMI of 1041 children (with the mean age of 5.20 ± 0.45 (4-6) years) was determined as 15.70 ± 2.17 m/kg and the BMI percentile was 48.28 ± 29.76. Only 78.5% of the children were classified as normal weight, whereas 8.3% of the children were obese, 7.3% of them were overweight and 6% of the children were underweight. Locomotor skill scores were higher compared to oriented control motor skills, 56.26 and 45.97% respectively. Pearson Correlation Coefficient test results showed that BMI in both normal and overweight groups were correlated significantly to locomotor skills and to object oriented skills, whereas obese and underweight groups did not show any significant correlation neither to locomotor, nor to object oriented skills. Physical activity level of the the children were lower than the expected values for all items in the scale, and frequency of running (55.2%) was determined to be the highest among all activities for 7 days. Considering TGMD-2 scores, physical activity levels and BMI of preschool children, it can be concluded that physical activity preferences of children play an important role in basic motor development and is related to BMI in preschool children aged between 4-6 years in both boys and girls. Thus basic motor skills should be constructed by planned activities involving all components of motor development which can not be obtained naturally by increasing only the physical activity level in early ages.
PSYCHOLOGICAL IMPACT OF COVID-19 LOCKDOWN (PHASE 2) AMONG INDIAN GENERAL POPULATION: A CROSS-SECTIONAL SURVEY

COVID-19 has caused unprecedented disruption of all spheres of life, including health, financial, and socio behavioral. Given the rampant nature of the pandemic, several nations, including India has instituted stringent public health measures, with one being nationwide lockdown, to mitigate COVID-19 transmission. Previous studies reported increased stress and anxiety levels among general population during phase 1 (complete) lockdown, however, the effect of extended lockdown (phase 2) on mental health outcomes remains the subject of investigation till today. Therefore, this cross-sectional study endeavors to assess the psychological outcomes among general population during phase 2 lockdown. The online questionnaire surveyed 627 individuals from the general population using a non-probability snowball sampling technique. Descriptive statistics, including the frequency distribution, mean and standard deviations were generated. Mean differences across groups were analyzed through independent-samples- t and analysis of variance tests. Consistent with previous studies, our results indicated a higher mean score of anxiety and stress among females compared to males. Young adults aged between 21-39 years had the highest mean stress and anxiety scores compared to other categories. The mean anxiety score increased from retired (M=3.96, SD=4.76, to students (M=7.04, SD=7.11), to unemployed (M=9.0, SD=6.53) occupation groups. The findings of this study highlight the need for designing psychosocial regulatory frameworks and suitable interventions to address the needs of those being mentally traumatized by the pandemic and associated lockdowns. The study also advocates for establishing psychological health monitoring and telepsychiatry systems for identifying and treating mental health problems.
Heat‐Blanketed Convection and its Implications for the Continental Lithosphere

Earth's continental crust is characterized by a strong enrichment in long‐lived radioactive isotopes. Recent estimates suggest that the continental crust contributes to 33% of the heat released at the surface of the Earth, while occupying less than 1% of the mantle. This distinctive feature has profound implications for the underlying mantle by impacting its thermal structure and heat transfer. However, the effects of a continental crust enriched in heat‐producing elements on the underlying mantle have not yet been systematically investigated. Here, we conduct a preliminary investigation by considering a simplified convective system consisting in a mixed heated fluid where all the internal heating is concentrated in a top layer of thickness dHL (referred to as “heat‐blanketed convection”). We perform 24 numerical simulations in three dimensional Cartesian geometry for four specific set‐ups and various values of dHL. Our results suggest that the effects of the heated layer strongly depend on its thickness relative to the thickness of the thermal boundary layer (δTBL) in the homogeneous heating case (dHL = 1.0). More specifically, for dHL > δTBL, the effects induced by the heated layer are quite modest, while, for dHL < δTBL, the properties of the convective system are strongly altered as dHL decreases. In particular, the surface heat flux and convective vigor are significantly enhanced for very thin heated layers compared to the case dHL = 1.0. The vertical distribution of heat producing elements may therefore play a key role in mantle dynamics. For Earth, the presence of continents should however not affect significantly the surface heat flux, and thus the Earth's cooling rate.
Research on Tourism Question Answering System Based on Xi’an Tourism Knowledge Graph

Question answering (QA) system provides a direct, efficient and accurate way for people to obtain information. At present, open domain QA systems such as Siri and Cortana are widely used in the general field, but they cannot meet the demand of some professional fields. This paper focuses on the background and needs of QA in the tourism field, researching the relevant technologies required for the implementation of QA system, and finally completes the construction of QA system based on the knowledge graph of tourism. The main research contents of this paper are as follows: 1.An algorithm to identify the tourism entities in questions is proposed according to the characteristics of the tourism entities. 2. Referring to the ideas of Liu et al., a convolutional neural network (CNN) model is introduced into attribute linking, but in order to improve the accuracy of attribute linking, we move the similarity calculation of questions and attributes from the outside of the model to the input layer of the model, and also introduce Attention mechanism. Integrate the technology of each module to design and implement a QA system for tourism. We experiment with the system on the constructed Xi’an tourism knowledge graph, and the results prove that the system we designed can answer the natural language questions raised by users about tourism.
Research on Construction of Key Personnel Judgment Model Through Data Label

Key personnel are important business objects in the management and control of public security elements. Through big data and machine learning technology, it is of great significance to model the years of police’s experience on research and judgment for the actual combat and the construction of Public Security Prevention and Control System. Aiming at the problem of complicated data type and low quantization degree of public security data, which makes it inconvenient to use machine learning for model analysis directly, a method of constructing public security personnel label system is proposed in this paper to transform complex business data into quantized label features, and on this basis, a key personnel judgement model is constructed by using FP-Growth and XGBoost algorithm. Through comparative analysis, the research results show that the judgment model proposed in this paper is better than the traditional business integral model and logistic regression algorithm in Accuracy, Precision and Recall, which can better serve the actual police combat.
TERRAIN MODELLING BASED ON ARCHAEOLOGICAL REMAINS IN THE LOESS PLATEAU OF CHINA

Abstract. The geomorphology of loess plateaus continuously evolves with gully erosion. It is very hard to simulate geomorphic evolution in history, especially considering longer time spans, because of the lack of ancient geographic information. However, historical documents and archaeological sites are providing indispensable information about the past world. Using the remains of Wucheng in the Shanxi Province in China as the study area, we explored the possibility of combining UAV (unmanned aerial vehicle) photogrammetry and GNSS (global navigation satellite system) measurements for modelling current terrain as well as ancient terrain with the help of archaeological surveying. Finally, current and ancient topography were modelled and the soil erosion was assessed. We believe our work can provide a clear workflow for terrain modelling in archaeological sites and may offer new ideas for landform evolution studies.
The difference in the FDI – private investment relationship between developed and developing countries: does it stem from governance environment?

PurposeThe paper attempts to empirically examine the difference in the foreign direct investment (FDI) – private investment relationship between developed and developing countries over the period 2000–2013.Design/methodology/approachThe paper uses the two-step GMM Arellano-Bond estimators (both system and difference) for a group of 25 developed countries and a group of 72 developing ones. Then, the PMG estimator is employed to check the robustness of estimates.FindingsFirst, there is a clear difference in the FDI – private investment relationship between developed countries and developing ones. Second, governance environment, economic growth and trade openness stimulate private investment. Third, the effect of tax revenue on private investment in developed countries is completely opposite to that in developing ones.Originality/valueThe paper is the first to provide empirical evidence to confirm the dependence of FDI – private investment relationship on governance environment. In fact, contrary to the view (arguments) in Morrissey and Udomkerdmongkol (2012), the paper indicates that FDI crowds out private investment in developed countries (good governance environment), but crowds in developing countries (poor governance environment).