Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?

Abstract Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study explores the potential influence of company and auditor characteristics on selecting outsourced IAF providers with industry expertise. Using 334 observations for non-financial companies that outsourced this function to an external provider over the period 2010–2017, logistic regression suggests that company characteristics such as size, issue of new equity, age, and total accruals significantly determine the selection of industry-expertise outsourced IAF (IEOIAF) providers. We report similar findings when considering alternative approaches for measuring industry expertise, using a matching sample method, and controlling for the potential effect of endogeneity. In additional analysis, we explore these determinants, classifying the IEOIAF providers into big4 or second-tier audit firms; we find that size, leverage, quick ratio, concentrated ownership, loss, assets turnover, age, total accruals, external auditor type, and audit fees are the major determinants in the choice of an IEOIAF provider. Our study is of interest to a variety of users and provides the first empirical evidence for the determinants of outsourced IAF providers with industry expertise.
EDUKASI KEMITRAAN AJI, GOOGLE NEWS INITIATIVE, DAN INTERNEWS DALAM PENCEGAHAN INFORMASI HOAKS

Hoaks adalah informasi salah yang sengaja disebarkan sebagai sebuah kebenaran atau fakta. Hoaks menyebar melalui beragam platform percakapan di dunia maya. Tidak seperti media massa yang menyebarkan informasi melalui proses gatekeeping , media sosial tidak melewati proses yang sama . Akibatnya, ribuan informasi menyebar dengan cepat. Hoaks juga dapat tersebar melalui media massa. Jurnalis sebagai ujung tombak penyebaran informasi dan khalayak yang mengonsumsi informasi tersebut harus mampu berpikir kritis agar dapat membedakan hoaks dengan fakta yang benar. Upaya penangkalan informasi hoaks yang semakin masif dapat lebih efektif dilakukan melalui program kemitraan, yakni menyelenggarakan pelatihan bagi para jurnalis dan workshop untuk masyarakat nonjurnalis, seperti yang dilakukan Aliansi Jurnalis Independen (AJI) bekerja sama dengan Google News Initiative dan Internews. Penelitian ini menggunakan metode studi kasus dan pengumpulan data primer melalui unstructured in-depth interview terkait kemitraan tersebut. Tujuan penelitian ini untuk menganalisis edukasi berbasis kemitraan sebagai upaya pencegahan informasi hoaks. Hasil penelitian menunjukkan bahwa kemitraan dalam penangkalan informasi hoaks menciptakan sinergi baru sehingga tujuan dapat tercapai dengan lebih tepat. Media massa perlu lebih kritis dan berhati-hati saat mendapatkan informasi berupa foto dan video dengan melakukan verifikasi menggunakan beragam tools, salah satunya yang tersedia di Google.
Reclaiming Control: How Journalists Embrace Social Media Logics While Defending Journalistic Values

Abstract This article uses semi-structured, in-depth qualitative interviews with journalists at 16 US newspapers to examine how strategies for sharing news content and interacting with audiences on platforms have evolved over the past decade. Using a lens of Gatekeeping Theory, the study analyzes the approaches and techniques used by journalists to distribute content and engage with audiences on platforms—and how those approaches have changed since the beginning of the social media era. Its findings show journalists initially relied on traditional journalistic instincts and used somewhat haphazard approaches when sharing and interacting on platforms. Over time, the findings show, journalists’ approaches became more strategic—based much more on social media logics than just journalistic instinct, with heavy emphasis on algorithms and audience metrics. The study also provides evidence that, even as they have ceded some gatekeeping authority to platforms and adjusted to social media logics, journalists continue to defend traditional journalistic values of speed, objectivity and fairness. It also shows newspapers trying to regain some control over their content, through the implementation of paywalls and prioritization of their own websites. But, overall, the study offers evidence that US newspapers have embraced platforms in their institutional structures and editorial practices.
Monitoring of Emerging Water Stress Situations by Thermal and Vegetation Indices in Different Almond Cultivars

In recent years, the area dedicated to modern irrigated almond plantations has increased significantly in Spain. However, the legal irrigation allocations are lower than the maximum water requirements of the crop in most cases. Therefore, almond growers are forced to implement regulated deficit irrigation strategies on their farms, applying water stress in certain resistant phenological periods and avoiding it in sensitive periods. Given the need to monitor the water status of the crop, especially in the most sensitive periods to water stress, the objective of this work was to evaluate the sensitivity of two UAV-based crop water status indicators to detect early water stress conditions in four almond cultivars. The field trial was conducted during 2020 in an experimental almond orchard, where two irrigation strategies were established: full irrigation (FI), which received 100% of irrigation requirements (IR), and regulated deficit irrigation (RDI), which received 70% of IR during the whole irrigation period except during the kernel-filling stage when received 40% IR. The UAV flights were performed on four selected dates of the irrigation season. The Crop Water Status Index (CWSI) and the Normalized Difference Vegetation Index (NDVI) were derived from thermal and multispectral images, respectively, and compared to classical water status indicators, i.e., stem water potential (Ψstem), stomatal conductance (gs), and photosynthetic rate (AN). Of the four flights performed, three corresponded to mild water stress conditions and a single flight was performed under moderate water stress conditions. Under mild water stress, CWSI was not able to capture the differences between FI and RDI trees that were observed with Ψstem. Under moderate stress conditions, CWSI was sensitive to the water deficit reached in the trees and showed significant differences among both irrigation treatments. No differences were observed in the CWSI and NVDI response to water stress among cultivars. Although NDVI and CWSI were sensitive to water stress, the low signal intensity observed in NDVI makes this index less robust than CWSI to monitor crop water stress. It can be concluded that UAV-based CWSI measurements are reliable to monitor almond water status, although for early (mild) levels of water stress, Ψstem seems to be the preferred option.
Joint Virtual Network Topology Design and Embedding for Cybertwin-Enabled 6G Core Networks

To efficiently allocate heterogeneous resources for customized services, in this article, we propose a network virtualization (NV)-based network architecture in cybertwin-enabled 6G core networks. In particular, we investigate how to optimize the virtual network (VN) topology (which consists of several virtual nodes and a set of intermediate virtual links) and determine the resultant VN embedding in a joint way over a cybertwin-enabled substrate network. To this end, we formulate an optimization problem whose objective is to minimize the embedding cost, while ensuring that the end-to-end (E2E) packet delay requirements are satisfied. The queueing network theory is utilized to evaluate each service’s E2E packet delay, which is a function of the resources assigned to the virtual nodes and virtual links for the embedded VN. We reveal that the problem under consideration is formally a mixed-integer nonlinear program (MINLP) and propose an improved brute-force search algorithm to find its optimal solutions. To enhance the algorithm’s scalability and reduce the computational complexity, we further propose an adaptively weighted heuristic algorithm to obtain near-optimal solutions to the problem for large-scale networks. Simulations are conducted to show that the proposed algorithms can effectively improve network performance compared to other benchmark algorithms.
Improving Significant Wave Height Forecasts Using a Joint Empirical Mode Decomposition–Long Short-Term Memory Network

Wave forecasts, though integral to ocean engineering activities, are often conducted using computationally expensive and time-consuming numerical models with accuracies that are blunted by numerical-model-inherent limitations. Additionally, artificial neural networks, though significantly computationally cheaper, faster, and effective, also experience difficulties with nonlinearities in the wave generation and evolution processes. To solve both problems, this study employs and couples empirical mode decomposition (EMD) and a long short-term memory (LSTM) network in a joint model for significant wave height forecasting, a method widely used in wind speed forecasting, but not yet for wave heights. Following a comparative analysis, the results demonstrate that EMD-LSTM significantly outperforms LSTM at every forecast horizon (3, 6, 12, 24, 48, and 72 h), considerably improving forecasting accuracy, especially for forecasts exceeding 24 h. Additionally, EMD-LSTM responds faster than LSTM to large waves. An error analysis comparing LSTM and EMD-LSTM demonstrates that LSTM errors are more systematic. This study also identifies that LSTM is not able to adequately predict high-frequency significant wave height intrinsic mode functions, which leaves room for further improvements.
Climate-controlled root zone parameters show potential to improve water flux simulations by land surface models

Abstract. The root zone storage capacity (Sr) is the maximum volume of water in the subsurface that can potentially be accessed by vegetation for transpiration. It influences the seasonality of transpiration as well as fast and slow runoff processes. Many studies have shown that Sr is heterogeneous as controlled by local climate conditions, which affect vegetation strategies in sizing their root system able to support plant growth and to prevent water shortages. Root zone parameterization in most land surface models does not account for this climate control on root development and is based on lookup tables that prescribe the same root zone parameters worldwide for each vegetation class. These lookup tables are obtained from measurements of rooting structure that are scarce and hardly representative of the ecosystem scale. The objective of this research is to quantify and evaluate the effects of a climate-controlled representation of Sr on the water fluxes modeled by the Hydrology Tiled ECMWF Scheme for Surface Exchanges over Land (HTESSEL) land surface model. Climate-controlled Sr is estimated here with the “memory method” (MM) in which Sr is derived from the vegetation's memory of past root zone water storage deficits. Sr,MM is estimated for 15 river catchments over Australia across three contrasting climate regions: tropical, temperate and Mediterranean. Suitable representations of Sr,MM are implemented in an improved version of HTESSEL (Moisture Depth – MD) by accordingly modifying the soil depths to obtain a model Sr,MD that matches Sr,MM in the 15 catchments. In the control version of HTESSEL (CTR), Sr,CTR is larger than Sr,MM in 14 out of 15 catchments. Furthermore, the variability among the individual catchments of Sr,MM (117–722 mm) is considerably larger than of Sr,CTR (491–725 mm). The climate-controlled representation of Sr in the MD version results in a significant and consistent improvement of the modeled monthly seasonal climatology (1975–2010) and interannual anomalies of river discharge compared with observations. However, the effects on biases in long-term annual mean river discharge are small and mixed. The modeled monthly seasonal climatology of the catchment discharge improved in MD compared to CTR: the correlation with observations increased significantly from 0.84 to 0.90 in tropical catchments, from 0.74 to 0.86 in temperate catchments and from 0.86 to 0.96 in Mediterranean catchments. Correspondingly, the correlations of the interannual discharge anomalies improve significantly in MD from 0.74 to 0.78 in tropical catchments, from 0.80 to 0.85 in temperate catchments and from 0.71 to 0.79 in Mediterranean catchments. The results indicate that the use of climate-controlled Sr,MM can significantly improve the timing of modeled discharge and, by extension, also evaporation fluxes in land surface models. On the other hand, the method has not been shown to significantly reduce long-term climatological model biases over the catchments considered for this study.
Faculty Opinions recommendation of aPKC Cycles between Functionally Distinct PAR Protein Assemblies to Drive Cell Polarity.

aPKC (pC1B-Ø) using SpeI and StuI to generate pC1B-pkc-3. Both plasmids were introduced by biolistic bombardment into HT1593 worms (Praitis et al., 2001), yielding NWG0012 and NWG0016. The membrane-tethered GFP-binding protein (PH-GBP) was generated by combining amino acids 1-175 corresponding to the PH domain of rat PH-PLC D 1 (Audhya et al., 2005) and VHH4GFP (Caussinus et al., 2011) coupled by a SGQGGSGGSGGS linker. The resulting sequence was codon-optimized (CAI = 0.49) and a single GFP intron inserted as described (Redemann et al., 2011). A syn-thetic gBlock (IDT DNA) encoding the PH-GBP was PCR ampliﬁed and cloned in frame with a C-terminal codon-optimized mKate2 under the control of the mex-5 promoter and nmy-2 3’ UTR in a MosSCI vector containing wild-type unc-119 obtained from the Hyman Lab. The resulting plasmid (pNG0018) was inserted at the ttTi5605 mos1 site locus of DP38 worms via CRISPR after mutating the sgRNA/PAM site following the method described (pNG0019) (Dickinson et al., 2013). Modiﬁed worms were crossed into DR466 to generate a stable male line expressing PH-GBP (NWG0047). To rescue membrane localization of PAR-3 variants, we crossed NWG0047 with KK1216 ( par-3 :: gfp ) or KK973 ( par-3 D cr1 :: gfp ) lines. We were unable to obtain a stable homozygous line for the endogenously tagged PAR-3::GFP, presumably due to the toxic effects of continuously targeting all PAR-3 to the membrane throughout embryogenesis. Thus, we used F1 progeny heterozygous for PAR-3::GFP for analysis. By contrast, for PAR3 D CR1::GFP, which is expressed ectopically from a multi-copy at the origin of ﬂow. A minimum of 10 yolk granule trajectories, each spanning approximately 200s were selected for a minimum of 5 embryos per condition. The cortical ﬂow velocity was deﬁned as the total distance over time calculated from a line connecting the start and end positions of the granule on the kymograph. Measurement of cortical ﬂow in wild-type embryos expressing GFP fusions to PAR-3, PKC-3 or CDC-42 yielded a velocity of 7.1+/-1.4 m m/min (n=22), consistent with previously published values (7.66+/-1.0 m m/min, n=6)(Munro et al., 2004).
Numerical investigation of unsteady cavitating turbulent flows around a three-dimensional hydrofoil using stress-blended eddy simulation

The mechanism of flow instability, which involves complex gas–liquid interactions and multiscale vortical structures, is one of the hot research areas in cavitating flow. The role of turbulence modeling is crucial in the numerical investigation of unsteady flow characteristics. Although large-eddy simulation (LES) has been used as a reliable numerical method, it is computationally costly. In this work, we used a hybrid Reynolds-averaged Navier–Stokes (RANS) and LES model, that is, stress-blended eddy simulation (SBES), to improve the prediction capability for the cloud cavitating flow. Our hybrid approach introduces a shielding function to integrate the RANS model with the LES applied only regionally, such as to large-scale separated flow regions. The results showed that the periodic shedding of cavity growth, break off, and collapse around a three-dimensional Clark-Y hydrofoil was reproduced in accordance with experimental observations. The lift/drag coefficients, streamwise velocity profiles, and cavity patterns obtained by the SBES model were in better agreement with the experimental data than those obtained by the modified RANS model. The re-entrant jet dynamics responsible for the break off of the attached cavity were discussed. Further analysis of vorticity transportation indicated that the stretching and dilatation terms dominated the development of vorticity around the hydrofoil. In conclusion, the SBES model can be used to predict cavitating turbulent flows in practical engineering applications.
Statistical analysis of clothing drying in a venting type dryer

Abstract An experimental study of the drying process using the prototype of a venting type dryer is presented. The machine has two motors: one for moving the drum and another for moving the turbine; electrical resistance is used as the heat source. The prototype operates under controlled test conditions in accordance with the Department of Energy (DOE) Standard 10 CFR 430. The aim of this study is to statistically determine the impact of the main factors and their interactions involved in the drying of clothing from a complete design of experiments. Statistical analyses for drying time and the energy consumption are determined from the studied factors. The factors studied are turbine motor frequency (to admit and expel air from the dryer); power supplied to the electric coil, amount and moisture of clothing and restriction of exhaust duct the gases. The results show that all of the studied factors and four of the interactions are statistically significant in the drying of clothes. The shortest drying time and the lowest energy consumption were obtained with the higher level of restriction and the lower initial moisture of clothing.
Improvements and Spatial Dependencies in Energy Transition Measures

This article aims to improve one of the newest energy transition measures—the World Economic Forum WEF Energy Transition Index (ETI) and find its driving forces. This paper proposes a new approach to correct the ETI structure, i.e., sensitivity analysis, which allows assessing the accuracy of variable weights. Moreover, the novelty of the paper is the use the spatial error models to estimate determinants of the energy transition on different continents. The results show that ETI is unbalanced and includes many variables of marginal importance for the shape of the final ranking. The variables with the highest weights in ETI did not turn out to be its most important determinants, which means that they differentiate the analysed countries well; nonetheless, they do not have sufficient properties of approximating the values of the ETI components. The most important components of ETI (with the highest information load) belong to the CO2 emissions per capita, the innovative business environment, household electricity prices, or renewable capacity buildout. Moreover, we identified the clustering of both ETI and its two main pillars in Europe, which is not observed in America and Asia. The identified positive spatial effects showing that European countries need much deeper cooperation to reach a successful energy transition.
The influence of trustworthiness on brand love for news media brands: a cross-cultural examination of the Netherlands and Brazil

ABSTRACT The impact of perceived trustworthiness on love for news media brands needs further understanding, given that brand love brings significant business benefits. This article argues that perceived trustworthiness influences brand love for news media brands. More specifically, we explored the following: how much of the variance in brand love can be explained by the factors of perceived trustworthiness of a brand (integrity, benevolence, and ability), whether perceived trustworthiness relates differently to brand love in countries with different levels of trust in the media, and what is the relationship between political leaning and the perception of specific news media brands’ trustworthiness. The data were collected through an online survey in the Netherlands (N = 292) and Brazil (N = 239). Among the main findings, data indicated that brand love is influenced by perceived trustworthiness, and integrity is its best predictor. This study provides evidence of the importance of each factor of perceived trustworthiness for brand love, confirms the relation between political leaning and trust, and reveals the differences between these two countries.
First report of
 Turnip yellows virus
 in cabbage in the Philippines

InMarch 2017, 52 dried-leaf samples of brassicaceous plants from the Philippine Highlands, one of which was a sample of cabbage (Brassica oleracea var. capitata; Fig. 1), were submitted to Fera Science Ltd., via the Centre for Agriculture and Bioscience International (CABI). The plants were all displaying virus-like, yellowing symptoms (Reeder et al., 2017). Initially, samples were bulked together and tested by ELISA for the presence of viruses known to occur in the Brassicaceae including
Risk perception in newspaper chains: Threats, uncertainties and corporate boundary work

This article presents an analysis of risk perception among chain newspaper CEOs in Scandinavia. Based on in-depth, semi-structured interviews, the analysis finds that risk is perceived in relation to public trust, corporate expansion and contentious government regulation. We discuss these themes in relation to their uncertainty, and the potential gains and losses that accompany them. The aim of the study is to sharpen the distinction between risks, uncertainties and threats as they are mobilized in research on the news industries, contributing to the research on strategic media management at the firm level. The contribution of the study is furthermore to demonstrate how CEOs’ risk perception can be seen as boundary work performed at the corporate level.
Preparation and oil absorption properties of magnetic melamine sponge

The magnetic melamine sponge (MS-Fe3O4) with magnetic response and high hydrophobicity was fabricated by two-step method. First, the magnetic nano-particles were fixed on the skeleton of melamine sponge (MS) using 3-hydroxytyramine hydrochloride and 1-dodecanethiol, then hydrophobicity modified with octadecyltrichlorosilane (OTS). The structures and chemical compositions of MS and MS-Fe3O4 were characterized by Fourier transform infrared spectroscopy (FT-IR), X-ray diffraction (XRD) and scanning electron microscopy (SEM). The wettability of the sample was obtained by using contact angle analysis system. MS-Fe3O4 endowed with outstanding selectivity and excellent oil absorption capacities, which can be widely used in absorbing various sorts of oil. The oil absorption capacities for crude oil, diesel oil, lubricating oil, soybean oil and peanut oil were 71g/g, 51g/g, 62g/g, 54g/g, 57g/g. In addition, MS-Fe3O4 showed excellent recyclability which can be forecasted as an ideal candidate for oil-water separation.