Miracle-dz/UniFAR-FTUs huggingface dataset:
EFFECT OF GOOD CORPORATE GOVERNANCE AND ORGANIZATION CULTURE ON INFLUENCE OF DIVIDEND POLICY ON EARNINGS MANAGEMENT

The Study is motivated by the phenomenon of cases originated from the actions of opportunistic earnings management that harm stakeholders. In fact, regulators have advised the adoption of good corporate governance (GCG) to every company, but a satisfactorily result is not yet found. The issue of the study is the agency conflict due to dividend policy that might motivate management to take earnings management action, by considering the organizational culture and GCG that are considered to affect earnings management behavior. The purpose of this study is to examine and analyze the effect of dividend policy, GCG, and organizational culture on earnings management. This study is a quantitative research approach using Partial Least Square (PLS) analysis. The population of the study is companies listed on the Indonesia Stocks Exchange in the period of 2007 to 2009. Sample selection is conducted using a purposive sampling technique, where the unit of analysis is the firm. The study uses secondary data source of company’s financial statements and the primary data sources of organizational culture data collected by distributing questionnaires. Test of the validity and reliability of research questionnaire is performed prior to hypothesis testing. The results of the study conclude that agency theory can explain the phenomenon of agency conflict due to dividend policy. The results show that the agency conflict due to dividend policy has positive effect on earnings management. The main finding of the study is that agency conflict due to dividend policy can be minimized by the existence of GCG and organizational culture, so that opportunistic earnings management can be reduced. Other finding of the study is that GCG negatively affect earnings management, while the organizational culture has no direct effect on earnings management.
Cancer-associated fibroblasts-derived exosomal miR-3656 promotes the development and progression of esophageal squamous cell carcinoma via the ACAP2/PI3K-AKT signaling pathway

Esophageal squamous cell carcinoma (ESCC) is one of the most common gastrointestinal tumors, accounting for almost half a million deaths per year. Cancer-associated fibroblasts (CAFs) are the major constituent of the tumor microenvironment (TME) and dramatically impact ESCC progression. Recent evidence suggests that exosomes derived from CAFs are able to transmit regulating signals and promote ESCC development. In this study, we compared different the component ratios of miRNAs in exosomes secreted by CAFs in tumors and with those from normal fibroblasts (NFs) in precancerous tissues. The mRNA level of hsa-miR-3656 was significantly upregulated in the former exosomes. Subsequently, by comparing tumor cell development in vitro and in vivo, we found that the proliferation, migration and invasion capabilities of ESCC cells were significantly improved when miR-3656 was present. Further target gene analysis confirmed ACAP2 was a target gene regulated by miR-3656 and exhibited a negative regulatory effect on tumor proliferation. Additionally, the downregulation of ACAP2 triggered by exosomal-derived miR-3656 further promotes the activation of the PI3K/AKT and β-catenin signaling pathways and ultimately improves the growth of ESCC cells both in vitro and in xenograft models. These results may represent a potential therapeutic target for ESCC and provide a new basis for clinical treatment plans.
Relationship between Dark Triad personality traits and professional skepticism among independent auditors

Objective: To analyze the influence of the Dark Triad personality traits on professional skepticism among independent auditors in Brazil. Method: The sample was composed of 170 independent auditors actively registered in the CNAI (National Register of Independent Auditors). Data were analyzed using descriptive statistics, via regression analysis estimated by Ordinary Least Squares to verify the hypotheses, and regressions estimated by Minimum Absolute Deviation to analyze sensitivity. As proposed by Hurtt (2010),professional skepticism, was the regressand, while the Dark Triad (narcissism, Machiavellianism, and psychopathy) was treated as a set of stimulus variables. Results: The results indicate that narcissism positively influences professional skepticism as it raises the auditors’ self-esteem and questioning ability. Machiavellianism and psychopathy, in turn, did not positively influence professional skepticism, while an inverse relationship with autonomy and self-esteem is possible. Contributions: At a theoretical level, this study addresses for the first time the influence of socially undesirable personality traits on auditors’ professional skepticism, filling a gap concerning the interdisciplinary connection between accounting and psychology, specifically focusing on the auditing field. In practical terms, this study promotes a better understanding of the relevance of socially undesirable personality traits on the auditors’ professional skepticism, which is useful for audit firms when selecting and training their professionals.
HOLISTIC THINKING IN SCHOOL: THE CASE OF THE ITAPETININGA/SP (BRAZIL) MEDIFTAÇÃO PROJECT O PENSAMENTO HOLÍSTICO NA ESCOLA: O CASO DO PROJETO MEDIFTAÇÃO DE ITAPETININGA/SP PENSAMIENTO HOLÍSTICO EN LA ESCUELA: EL CASO DEL PROYECTO MEDIFTAÇÃO DE ITAPETININGA/SP (BRASIL)

This article describes and analyzes the experience of two years of existence of the medIFtation project developed at the Federal Institute of São Paulo, Itapetininga campus, in the southwest of the state. It is a project emerging from the need to present high school students with some mental health tools to control anxiety. Nevertheless, based on this scenario, the project was elaborated and has been carried out beyond this instrumental proposal, raising the sense of meditation and holistic thinking as elements of self-knowledge and understanding of the complexity of life. The paper was organized in the form of questions and answers, with the purpose of making the explanation clearer about the specifics of the project. It is hoped, by sharing this story, to promote a (self) reflection of meditation at school and, who knows, to encourage other projects of a similar nature.
Optical, thermal, and bit-writing analysis of a directly coupled plasmonic waveguide for heat-assisted magnetic recording

We investigate the energy conversion process and subsequent thermal and bit-writing performance of a plasmonic near-field transducer (NFT) under steady-state operation within heatassisted magnetic recording (HAMR) devices. The NFT is composed of metal-insulator-metal (MIM) layers that are designed to localize heating and produce optimal thermal gradients in order to relieve parasitic heating effects in the NFT. The thin-film MIM structure confines the electromagnetic energy in the down-track direction while cross-track confinement is achieved by tapering the insulator feature of the MIM. A comparative analysis using Gold and a number of novel Au alloys is undertaken. Modeled performance shows excellent thermal spot confinement (50× 50 nm2) of temperatures above 650 K at an input laser power of 830 nm of less than 5 milliwatts. In addition, micromagnetic simulations using a stochastic Landau-Lifshitz-Bloch equation yield excellent signal to noise ratio with minimum jitter of under 2 nm when recording. © 2020 Optical Society of America under the terms of the OSA Open Access Publishing Agreement
Sizing Optimization for Industrial Applications

1. Abstract The current work presents the use of sizing optimization for large scale industrial applications with multiphysics phenomena. Presented are some examples which include either structural-acoustic or thermal-structural coupling. Moreover, these incorporate advanced simulation features such as contact modelling and efficient equation solvers dedicated to handle such large models. This is achieved using the optimization system SIMULIA Tosca Structure as a direct add-on module for Abaqus. This module targets the thickness layout of the different structural sheet components for optimizing the static or dynamic responses of the structure computed using the users’ existing Abaqus workflows. Traditional design responses such as static stiffness, mass, internal and reaction forces and modal eigenfrequencies can be selected for both the objective function and constraints allowing the optimization of typical engineering setups where the shell thicknesses are the primary design variables. Sizing optimization is a powerful tool for efficient structural design, being already employed across several industries to systematically achieve structure configurations with competitive performance and reduced design times. The potential of this technology is here illustrated using some large applications from different industries, including a full automotive model from the transportation and mobility sector and a jacket offshore structure for wind turbines from the renewable energy sector. These represent some typical engineering sizing optimization setups of multiphysics and multidisciplinary problems like fully coupled acoustic structural interaction for NVH (Noise, Vibration and Harshness) design or thermo-structural coupling for designing high temperature components. Furthermore, the work demonstrates how sizing optimization benefits from advanced finite element modelling capabilities such as the support for contact inside or outside the design elements and approaches to handle large models with increased numerical efficiency, for instance the automatic multi-level substructuring eigenfrequency solver (AMS) introduced in Abaqus. 2.
Structural Investigations of Coagulation Factors

The structure of the coagulation factor V membrane-binding domain was solved in two different crystal forms. Analysis of the structural differences between both crystal forms allowed us to postulate a mechanism for the membrane-binding process. The structures of two different thrombin complexes have been solved. The first one corresponds to the complex with the exosite I-binding inhibitor triabin; the second to the complex with the physiological regulator of the coagulation cascade, thrombomodulin. The structural analysis disaproves the theory of allosteric modulation of thrombin's active site upon binding to thrombomodulin.
Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent

In the past, China, like other developing countries in the world, pursued the goal of rapid economic development at the expense of ecology and ignored the issue of environmental protection. But in recent decades, as environmental problems have become increasingly prominent, developing countries have begun to explore ways to coordinate economy and ecological environment. As the largest developing country, China has been actively exploring ecological governance plans, putting forward the concept of green development, setting the goal of building a "beautiful China" and placing the construction of ecological civilization in the ontological status of social systems and national goals. In order to accelerate the green development process of enterprises in developing countries, based on the actual situation in China, this paper constructs a tripartite evolutionary game model of environmental accounting information disclosure with enterprises, investors and media as the research objects, and analyzes the internal mechanism of environmental accounting information disclosure. The model finds that the equilibrium of the three parties is affected by multiple factors. Therefore, this study further uses system dynamics to explore the dynamic process of evolutionary games and the strategic choices among multiple agents, and explore the mechanism of three types of agents to promote environmental accounting information disclosure. The simulation results reveal that government incentives have a greater impact on guiding enterprises and the media to evolve in the direction of legal disclosure and participation in exposure strategies. In addition, the continuous reduction of the cumbersome degree of disclosure procedures and the difficulty of improving environmental performance can fundamentally promote companies to actively choose legal disclosure strategies, which will help improve the quality of environmental accounting information disclosure, boost investor confidence, and enhance government supervision.
Avatar Artist Using GAN

human sketches would be expressive and abstract at the same time. Generating anime avatars from simple or even bad face drawing is an interesting area. Lots of related work has been done such as auto-coloring sketches to anime or transforming real photos to anime. However, there aren’t many interesting works yet to show how to generate anime avatars from just some simple drawing input. In this project, we propose using GAN to generate anime avatars from sketches.
Moving from a Locally-developed Data Model to a Standard Conceptual Model

While the LIS community has recently begun to explore conceptual models on a larger scale than in the past, the connection between these conceptual models and system functionality based on a given metadata element set is still largely unclear. This paper summarizes some recent developments in conceptual models in the LIS sphere, considers the effects on interoperability between systems for element sets with explicit rather than implicit conceptual models, and describes work by the Variations team at Indiana University to apply the lessons learned from conceptual modeling efforts to improve the interoperability of Variations metadata.
Trash management policy based on participation of the society

The trash problem that is currently happening certainly requires special handling by both the government and the community. If the trash management is not in accordance with the methods and techniques of trash management that are environmentally sound, it is feared that it will get negative impacts such as a decrease in the quality of the environment which will also have an impact on public health. The purpose of this study was to determine how to identify trash management problems in Napa Village, Mawasangka District, Central Buton Regency and to find out how the concept of trash management in Napa Village, Mawasngka District, Central Buton Regency. This type of research is empirical juridical research. The results showed the identification of trash management problems in Napa Village including identification of trash problems in Napa Village, concept of 3 (three) R trash and trash processing methods in Napa Village. The concept of regulating trash management in Napa Village, namely analysis of laws and regulations on trash, philosophical studies of trash in Napa Village, juridical studies of trash in Napa Village, sociological studies of trash in Napa Village, study of direction and scope of trash management arrangements in Napa Village , Academic Manuscripts of Village Regulations on Trash Management in Napa Village and Draft Village Regulations on Trash Management in Napa Village.
Correlation between the patients with Hepatitis C Virus and their Health-Related Quality of Life

Background: Hepatitis C virus (HCV) infection is a global health problem and a major cause of morbidity and mortality. The current study aimed to assess the correlation between the patients with the hepatitis C virus and their health-related quality of life. Descriptive design was used. Setting: Carried out at liver virology outpatient. Subject: A convenient sample of two hundred adult patients with HCV newly received Sofosbuvir and Daclatasvir. Tools: Interview questioner and medical data sheet and Short-Form health survey (SF-36) questionnaire. Results: An improvement in the total quality of life this appear through 51.0% of hepatitis patients were poor in quality of life before treatment with Sofosbuvir and Daclatasvir medication while (62.0%) of them become excellent in quality of life after 3 months from treatment with highly statistically significant differences. Also, there was a fair negative association between the duration of disease of the studied patients with their total quality of life measured by short-form of health before administration of treatment with Sofosbuvir and Daclatasvir. Conclusion: The study concluded that the administration of Sofosbuvir and Daclatasvir for patients had positive effect on their quality of life especially for newly diagnosed patients. Recommendation: The study recommended that early screening for hepatitis C to begin early suitable treatment.
Revealing Ultrafast Charge-Carrier Thermalization in Tin-Iodide Perovskites through Novel Pump–Push–Probe Terahertz Spectroscopy

Tin-iodide perovskites are an important group of semiconductors for photovoltaic applications, promising higher intrinsic charge-carrier mobilities and lower toxicity than their lead-based counterparts. Controllable tin vacancy formation and the ensuing hole doping provide interesting opportunities to investigate dynamic intraband transitions of charge carriers in these materials. Here, we present for the first time an experimental implementation of a novel Optical-Pump–IR-Push–THz-Probe spectroscopic technique and demonstrate its suitability to investigate the intraband relaxation dynamics of charge carriers brought into nonequilibrium by an infrared “push” pulse. We observe a push-induced decrease of terahertz conductivity for both chemically- and photodoped FA0.83Cs0. 17SnI3 thin films and show that these effects derive from stimulated THz emission. We use this technique to reveal that newly photogenerated charge carriers relax within the bands of FA0.83Cs0. 17SnI3 on a subpicosecond time scale when a large, already fully thermalized (cold) population of charge-carriers is present. Such rapid dissipation of the initial charge-carrier energy suggests that the propensity of tin halide perovskites toward unintentional self-doping resulting from tin vacancy formation makes these materials less suited to implementation in hot-carrier solar cells than their lead-based counterparts.
Quasi-Newton methods for minimizing a quadratic function subject to uncertainty

We investigate quasi-Newton methods for minimizing a strictly convex quadratic function which is subject to errors in the evaluation of the gradients. The methods all give identical behavior in exact arithmetic, generating minimizers of Krylov subspaces of increasing dimensions, thereby having finite termination. A BFGS quasi-Newton method is empirically known to behave very well on a quadratic problem subject to small errors. We also investigate large-error scenarios, in which the expected behavior is not so clear. In particular, we are interested in the behavior of quasi-Newton matrices that differ from the identity by a low-rank matrix, such as a memoryless BFGS method. Our numerical results indicate that for large errors, a memory-less quasi-Newton method often outperforms a BFGS method. We also consider a more advanced model for generating search directions, based on solving a chance-constrained optimization problem. Our results indicate that such a model often gives a slight advantage in final accuracy, although the computational cost is significantly higher.
In Situ Scanning Transmission Electron Microscopy Study of MoS2 Formation on Graphene with a Deep-Learning Framework

Atomic-scale information is essential for understanding and designing unique structures and properties of two-dimensional (2D) materials. Recent developments in in situ transmission electron microscopy (TEM) and scanning transmission electron microscopy (STEM) enable research to provide abundant insights into the growth of nanomaterials. In this study, 2D MoS2 is synthesized on a suspended graphene substrate inside a TEM column through thermolysis of the ammonium tetrathiomolybdate (NH4)2MoS4 precursor at 500 °C. To avoid misinterpretation of the in situ STEM images, a deep-learning framework, DeepSTEM, is developed. The DeepSTEM framework successfully reconstructs an object function in atomic-resolution STEM imaging for accurate determination of the atomic structure and dynamic analysis. In situ STEM imaging with DeepSTEM enables observation of the edge configuration, formation, and reknitting progress of MoS2 clusters with the formation of a mirror twin boundary. The synthesized MoS2/graphene heterostructure shows various twist angles, as revealed by atomic-resolution TEM. This deep-learning framework-assisted in situ STEM imaging provides atomic information for in-depth studies on the growth and structure of 2D materials and shows the potential use of deep-learning techniques in 2D material research.
RD: A NOVEL DATASET FOR OBJECT DETECTION IN RAINY WEATHER CONDITIONS

: In recent years, object detection models using convolutional neural networks have received considerable attention and achieved appealing results in autonomous driving systems. However, in inclement weather conditions, the performance of these models decreases tremendously due to the lack of relevant datasets for training strategies. In this work, we address the problems of object detection with rain interference by introducing a novel rain driving dataset, named RD. Our dataset highlights a variety of data sources with 1,100 real-word rainy images depicting a variety of driving scenes and comes with ground truth bounding box annotations for five common traffic object categories. We adopt RD for training three state-of-the-art object detection models, encompassing SSD512, RetinaNet, and YOLO-V3. Experimental results show that the performance of SSD512, RetinaNet, and YOLO-V3 models are advanced up to 5.64%, 8.97%, and 5.70%, respectively.
Microbial factors accelerating chloramine decay in chloraminated systems

3 AKNOWLEDGEMENT.5 LIST OF FIGURES.10 LIST OF TABLES.13 LIST OF ABBREVIATIONS.14 CHAPTER ONE Introduction.15 1.1 Background.15 1.2 Objectives.16 1.3 Significance of the research.17 CHAPTER TWO Literature Review.19 2.1 Chloramine.19 2.2 Possible chloramine decay mechanisms in water distribution systems.20 2.2.1 Auto decomposition.20 2.2.2 Nitrite oxidation by chloramine.21 2.2.3 Nitrification.21 2.2.4 Soluble microbial products.23 2.3 Factors affecting nitrification.24 2.3. 1 Role of temperature on nitrification.25 2.3. 2 Role of NOM on nitrification.27 2.4 Removal of NOM from drinking water.28 2.4.1 Ultra filtration.28 2.4. 2 Conventional coagulation/ floc separation method.28 2.4. 3 Oxidation.28 2.4. 4 Adsorption process.28 2.4. 4.1 BAC filters.29