Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures

Correspondence Ali Meftah Gerged, Leicester Castle Business School, De Montfort University, The Gateway, Leicester, LE1 9BH, UK; Faculty of Economics, Misurata University, Misurata, Libya. Email: ali.gerged@dmu.ac. uk Abstract Our study examines whether internal corporate governance (CG) mechanisms moderate the relationship between a firm's engagement in corporate environmental disclosure (CED) and earnings management (EM) practices in an emerging economy. Using a sample of 100 Jordanian listed firms from 2010 to 2014 (i.e., 500 firm-year observations), our findings reveal that while the relationship between CED and earnings manipulations is negative, the links between CG arrangements and EM are heterogeneous in that they might have either reduced or increased earnings manipulations in Jordan. Furthermore, some CG structures, such as board size, managerial, and institutional ownership structures have moderating effects on the CED-EM nexus. Our research highlights the significance of considering internal CG mechanisms to explain the link between CED and EM in the context of emerging economies. Our results help to explain and place into setting the earlier mixed results on the association between CED and earnings manipulations and most importantly add to the debate about whether CG structures detrimental to the CED-EM nexus. This study allows for a richer understanding of how managers respond to CED initiatives and CG reforms in relation to reducing earnings manipulations, which offers policymakers, board directors and managers, a set of context-specific recommendations related to the crucial need for more concerted efforts to ensure corporate sustainability in emerging economies.
Adsorption of Polymer-Grafted Nanoparticles on Curved Surfaces

Nanometer-curved surfaces are abundant in biological systems as well as in nano-sized technologies. Properly functionalized polymer-grafted nanoparticles (PGNs) adhere to surfaces with different geometries and curvatures. This work explores some of the energetic and mechanical characteristics of the adhesion of PGNs to surfaces with positive, negative and zero curvatures using Coarse-Grained Molecular Dynamics (CGMD) simulations. Our calculated free energies of binding of the PGN to the curved and flat surfaces as a function of separation distance show that curvature of the surface critically impacts the adhesion strength. We find that the flat surface is the most adhesive, and the concave surface is the least adhesive surface. This somewhat counterintuitive finding suggests that while a bare nanoparticle is more likely to adhere to a positively curved surface than a flat surface, grafting polymer chains to the nanoparticle surface inverts this behavior. Moreover, we studied the rheological behavior of PGN upon separation from the flat and curved surfaces under external pulling force. The results presented herein can be exploited in drug delivery and self-assembly applications.
Noble metal free photocatalytic H$_2$ generation on black TiO$_2$: On the influence of crystal facets vs. crystal damage

In this study, we investigate noble metal free photocatalytic water splitting on natural anatase single crystal facets and on wafer slices of the [001] plane before and after these surfaces have been modified by high pressure hydrogenation (HPH) and hydrogen ion-implantation. We find that on the natural, intact low index planes photocatalytic H$_2$ evolution (in absence of noble metal co-catalyst) can only be achieved when the hydrogenation treatment is accompanied by the introduction of crystal damage, such as simple scratching, miscut in the wafer or by implantation damage. X-ray reflectivity (XRR), Raman, and optical reflection measurements show that plain hydrogenation leads to a ~ 1 nm thick black titania surface layer without activity, while a colorless, density modified and ~ 7 nm thick layer with broken crystal symmetry is present in the ion implanted surface. These results demonstrate that i) the H-treatment of an intact anatase surface needs to be combined with defect formation for catalytic activation, and ii) activation does not necessarily coincide with the presence of black color.
Asymmetric impact of the boreal spring Pacific Meridional Mode on the following winter El Niño‐Southern Oscillation

A number of previous studies have indicated that boreal spring Pacific Meridional Mode (SPMM) can exert notable impacts on the occurrence of El Niño‐Southern Oscillation (ENSO) event during the subsequent winter. Here, we reveal that the impact of the SPMM on the following winter ENSO is asymmetric. During positive SPMM (+SPMM) years, strong westerly wind anomalies are induced over the tropical western Pacific via wind‐evaporation‐SST (WES) feedback. These westerly wind anomalies lead to pronounced sea surface temperature warming in the tropical central and eastern Pacific, which further develop to an El Niño‐like pattern via positive atmosphere–ocean interaction. However, easterly wind anomalies over the tropical western Pacific during negative SPMM (−SPMM) years are much weaker. The weak easterly wind anomalies cannot lead to a clear La Niña‐like pattern in the following winter. We suggest that the asymmetric strength of the westerly and easterly wind anomalies over the tropical western Pacific is due to the asymmetric intensity of the WES feedback over the tropical north Pacific, with stronger intensity in the +SPMM years. The asymmetric trade wind charging process also partly contributes to the asymmetric SPMM–ENSO relation. Atmospheric general circulation model simulations confirm that the intensity of the +SPMM‐generated westerly wind anomalies over the tropical western Pacific is stronger than that of the easterly wind anomalies related to the −SPMM. The present study indicates that it is necessary to consider the phases of the SPMM when predicting winter ENSO events based on the preceding SPMM.
Perceptions of Cerebral Palsy in the Australian Community

ABSTRACT Cerebral palsy is a leading cause of physical impairment worldwide. Community support and acceptance influence the opportunities people with cerebral palsy have to participate in all areas of life, but very little is known about the general community’s understanding of cerebral palsy. This study investigated knowledge and perceptions of cerebral palsy in the Australian community. A sample of 1,217 adults responded to an open-ended question: ‘What is the first thing that comes to mind when you think about cerebral palsy? ’ Almost half of the sample indicated some awareness that cerebral palsy is a physical disability involving difficulties with muscle control, movement and coordination; however, 20% of the participants had no knowledge or stated incorrect facts. Wheelchairs were the first thing that came to mind for 10% of the sample. Few participants mentioned common comorbidities such as cognitive or communication difficulties. A substantial minority of responses (8%) were characterised by stigma or insensitivity. Although many people in the general community appear to have accurate knowledge about cerebral palsy, misperceptions and stereotypes are likely to impact on quality of life and personal well-being for individuals with cerebral palsy and their families.
Image-Based Virtual Try-on System: A Survey of Deep Learning-Based Methods

Our work aims to conduct a comprehensive literature review of deep learning methods applied in the fashion industry and, especially, the image-based virtual fitting task by citing research works published in the last years. We have summarized their challenges, their main frameworks, the popular benchmark datasets, and the different evaluation metrics. Also, some promising future research directions are discussed to propose improvements in this research field.
Steady-State Modelling and Simulation of a Reactive Distillation Process for n-Butyl Acetate Production Using CHEMCAD

This work has been carried out to demonstrate the application of a process simulator known as CHEMCAD to the modelling and the simulation of a reactive distillation process used for the production of n-butyl acetate, with water as the by-product, from the esterification reaction between acetic acid and n-butanol. The esterification reaction, which is generally an equilibrium type, was modelled as two kinetic reaction types in the reaction section of the column used, which had 17 stages with the middle section (stages 6 – 12) being the reaction section. A reflux ratio of 3 and reboiler duty of 78 kJ/min as well as 30 mL/min of each of the reactants with 99% molar purity were used for the simulation of the column. The results obtained revealed that the developed model was a valid one because there was a very good agreement between the results and the theoretical knowledge of a distillation column based on the fact that the desired (which was the heavy) product (n-butyl acetate) was found to have the highest mole fraction in the bottom section of the column while the by-product of the process (water) was discovered to have a mole fraction higher than that of n-butyl acetate in the top (condenser) section of the column. Therefore, CHEMCAD has been applied to the steady-state simulation of the reactive distillation process used for the production of n-butyl acetate from the esterification reaction of acetic acid and n-butanol successfully.
Forest Thinning in Ponderosa Pines Increases Carbon Use Efficiency and Energy Flow From Primary Producers to Primary Consumers

A better understanding of carbon use efficiency (CUE) and carbon allocation during disturbance is critical to improve simulations of the global carbon cycle and understanding future climate impacts. Forest thinning of high‐stem density, high elevation dry western US forests is becoming more common to reduce severe fire danger but there are uncertainties about how forest thinning may impact forest CUE, carbon allocation and energy flow through the food chain. In three, quarter ha stands with similar soils, elevation and climate along a forest thinning gradient near Flagstaff (AZ), we measured total net primary production (NPP of wood, fine root, and leaves), total autotrophic respiration (Ra of wood, rhizosphere, and canopy respiration), gross primary production (GPP = NPP + Ra) and large mammal herbivory (with camera traps and dung counts) over a ∼2‐year period. We found strong seasonality in all carbon cycling variables and herbivory, peaking during the warm, wet monsoon period. Carbon was produced more efficiently in the thinned stands, with carbon use efficiency (CUE = NPP/GPP) of ∼0.63, versus the unthinned stand with CUE of 0.38. GPP was similar in the two thinned stands (∼3.5 Mg C ha−1 yr−1) but was about 30% greater in the unthinned stands (5.0 Mg C ha−1 yr−1). Finally, the thinned stand had higher understory NPP, large herbivore consumption and had triple the total energy going into primary consumers. Overall, the thinning, and the return to a more natural prefire suppression forest structure, increased the CUE and energy flow from primary producers to primary consumers.
Construction of Leisure Consumer Loyalty from Cultural Identity—A Case of Cantonese Opera

Many regions and countries hope to employ cultural leisure products to obtain economic benefits. However, in the process of globalisation, cultural standardisation has posed difficulties for vulnerable cultures in terms of cultural inheritance and sustainable development. As with many intangible cultural heritages, Cantonese opera is also facing a shrinking market. Hence, to develop the strategy of sustainable development of Cantonese opera, this research aims to clarify the connection between cultural identity and loyalty in cultural leisure consumption in the context of Cantonese opera as a leisure product. The results show that each dimension of cultural identity has a positive effect on perceived value, and two dimensions positively affect satisfaction. The path of cultural identity building loyalty is also confirmed to be through perceived value and satisfaction. Future studies and the consequences of future practices are discussed.
Facile Preparation of Poly(ionic liquid)s-zinc
Halide Composite Toward Highly Efficient
Conversion of CO2 into Cyclic Carbonates

A class of novel poly(ionic liquid)s-ZnX2 complexes ([IMEP]R-ZnX2 (R = Cl, Br, X = Cl, Br, I) with multi-functional active sites were fabricated by a facile method and initially employed as efficient heterogeneous catalysts for transformation of CO2 and epoxides into corresponding cyclic carbonates without the aid of any organic solvent and co-catalyst. Therein, the one-pot fabrication of poly(ionic liquid)s was realized using imidazole and epibromohydrin or epichlorohydrin as raw materials. The catalysts revealed pronounced activity and selectivity toward the cycloaddition reaction under the optimal conditions (120oC, 2.0 MPa and 3 h). The effect parameters of the reaction, such as reaction temperature, duration time, initial CO2 pressure, amount of catalyst, the counter anions and halide ions of the catalysts were also investigated. The cooperative effect of Lewis acidic Zn sites and hydroxyl group for polarizing the oxygen atom of epoxide, together with the nucleophilic attack of Xon the adjacent β-carbon atom of epoxide promotes readily the ring-opening, thus leading to the enhanced activity. In addition, the catalytic activity can be retained substantially after five times of recycling test.
Through students’ eyes: preferred instructional strategies for a motivating learning climate in secondary school physical education

ABSTRACT Framed within achievement goal theory and self-determination theory, the aim of this study was to explore the experiences and motivational needs of students within secondary school Physical Education, attempting to identify their preferred motivational instructional strategies. Nine focus group interviews were conducted comprising 61 students (32 girls and 29 boys; M age = 15.17; SD = 0.48) across 3 different schools. The semi-structured interview guide was based on the TARGET (Task, Authority, Recognition, Grouping, Evaluation, Time) framework. Interviews were analysed using the Framework Method. Results revealed that student-preferred instructional strategies were in line with the tenets of the self-determination theory and achievement goal theory. Students stressed the importance of variation, challenge, achievable tasks, involvement, structure, positive and individual feedback, careful grouping, progress evaluation, transparency of standards and reliable assessment. Structuring these strategies according to the TARGET dimensions provided an overview to support PE teachers in realising an optimal motivational class climate.
Impact of Structural Oil Price Shock Factors on the Gasoline Market and Macroeconomy in South Korea

This study decomposed shocks of the global crude oil (GCO) market and Korean gasoline (KG) market into six types using the structural vector auto-regressive model. Breaking down the shocks into six, we analyzed how each shock affects the macroeconomy and gasoline market in Korea. Results of the analysis revealed that the oil supply shock did not cause a large fluctuation in gasoline prices, but it harmed the macroeconomy. By contrast, the two shocks on the demand side of the GCO market caused a large increase in domestic gasoline prices, but they did not negatively affect the macroeconomy. Meanwhile, in the KG market, gasoline-refining shock and gasoline demand shock caused a significant increase in gasoline prices. Both shocks had some negative effects on the Korean macroeconomy at a certain point, but the effects are not as strong as the oil supply shock. However, the gasoline distribution shock in Korea rarely caused negative consequences for major macroeconomic variables. Moreover, analyzing the KG prices through historical decomposition, we found that the two demand-side factors of the GCO market and the demand shock of the KG market have had the most important influence on the gasoline price since the 2000s. From the analysis, the increase in gasoline prices in Korea since the 2000s can be inferred to have no significant negative impact on the macroeconomy. Therefore, the essential factors of price fluctuations must be focused on in analyzing domestic gasoline price and their impact on the macroeconomy.
A solution approach for multi‐trip vehicle routing problems with time windows, fleet sizing, and depot location

We present a solution approach for a multi‐trip vehicle routing problem with time windows in which the locations of a prescribed number of depots and the fleet sizes must also be optimized. Given the complexity of the task, we divide the problem into subproblems that are solved sequentially. First, we address strategic decisions, which are solved once and remain constant thereafter. Depots are allocated by solving a p‐median problem and fleet sizes are determined by identifying the vehicle requirements of several worst‐case demand instances. Then, we address the operational planning aspect: optimizing the vehicle routes on a daily basis to satisfy the fluctuating customer demand. We assign customers to depots based on distance and “routing effort,” and for the routing problem we combine a tailor‐made branch‐and‐cut algorithm with a heuristic consisting of a route construction phase and packing of routes into vehicle trips. Our strategic decision models are robust in the sense that when applied to unseen data, all customers could be visited with the allocated fleet sizes and depot locations. Our operational routing methods are both time and cost‐effective. The exact method yields acceptable optimality gaps in 20 min and the heuristic runs in less than 2 min, finding optimal or near‐optimal solutions for small instances. Finally, we explore the trade‐off between depot and fleet costs, and routing costs to make recommendations on the optimal number of depots. Our solution approach was entered into the 12th AIMMS‐MOPTA Optimization Modeling Competition and was awarded the first prize.
Thio-glycomimetics with enhanced lipophilicity and their biological activity

The thio-linked glycomimetics were prepared via a base-catalyzed, highly stereo-selective Michael condensation of levoglucosenone with various sugar, heterocyclic and adamantane thiols in order to generate a library of analogs with comparative level of lipophilicity for further biological screening as antibacterial and anticancer agents. The comparative analysis of earlier synthesized library of previously synthesized glycomimetics with the new analogs exhibiting more lipophilic character is also presented. 1 H NMR, 13 C NMR, and single-crystal x-ray diffraction of the unexpected addition and cyclization product unequivocally confirm the structural assignments. Mechanistic insights related to the synthesis of new products are also proposed and discussed
An Overview of Studies on Meiofaunal Traits of the Littoral Zone of Lakes

We carried out an overview of the studies on the traits of the meiofauna of the littoral zone of lakes to investigate the question relating to the Raunkiaeran shortfall (lack of knowledge on biological traits). For this purpose, we selected a series of keywords associated with response and effect traits (feeding habits, locomotion and substrate relation, body size, shape and mass, life history, reproductive strategy, respiration and thermal tolerance) and we counted the relative frequency of occurrence in a set of scientific papers retrieved from Web of Science. The results showed that, except for the traits related to diet and feeding habits, the Raunkiaeran shortfall is very pronounced for all meiofaunal taxa of the littoral zone of lakes, especially for those related to soft-bodied organisms. The reason behind this deficiency concerns many aspects ranging from the high taxonomic expertise required to the intrinsic difficulties of observing organisms of such a small size. The relationship with temperature has not been sufficiently explored and formalized in any of the examined traits; this research aspect needs to be rapidly addressed since the prospects of climate change impacts on lake littorals are expected to be particularly severe.
Programmable a-InGaZnO gate array with laser-induced forward transfer

Here, we present a pseudo-CMOS NOR gate array based on dual-gate amorphous indium-gallium-zinc oxide thin-film transistors (TFTs) on plastic. We fabricated a 14 × 12 array of NOR gates which was programmed using laser-induced forward transfer printing technology to realize a negative-edge-triggered D flip-flop. Two drive transistors in a conventional NOR gate configuration were replaced by a single independently gate-controlled dual-gate transistor, which enabled us to design and fabricate a gate array with much reduced number of transistors and interconnects. We anticipate that programmable gate arrays based on dual-gate oxide TFTs can be a new route to design and fabrication of digital circuitry that will be essential for emerging applications Internet-of-Things and wearable electronics.
Cryogenic readout of superconducting nanowire single-photon detectors using high-sensitivity adiabatic quantum-flux-parametron circuits

We have been developing readout interfaces for superconducting nanowire single-photon detectors (SSPDs) using adiabatic quantum-flux-parametron (AQFP) logic. AQFP circuits operate with low power consumption, low bias currents, and high sensitivity, and thus are suitable as readout interfaces for large SSPD arrays. In this study, we develop a high-sensitivity AQFP interface, consisting of a current transformer, comparator, and rising-edge detector. We systematically investigated the current sensitivity of the AQFP interface by operating an NbTiN SSPD with the interface in a 0.1 W Gifford–McMahon cryocooler. We compared the outputs from the AQFP interface with the direct outputs from the SSPD, thereby demonstrating a sensitivity of 3.5 μA, which is much smaller than that of the single-flux-quantum interfaces that we developed before.