Miracle-dz/UniFAR-FTUs huggingface dataset:
Studying the Relationship between Company Size, Earnings Management in Initial Public Offerings of Stock and Performance of the Companies Listed on Tehran Stock Exchange

The aim of the present study is to explore the relationship between company size, earnings management in initial public offerings of stock and performance of companies listed on Tehran Stock Exchange during the time period of 2003 - 2012. In this study company size has been considered as an independent variable in order to explore and study its effect on earnings management and stock performance of companies in initial public offerings. In this study, in which panel data with fixed effects were used, results obtained from analyzing companies' data by using multivariate regression tests at 95% confidence level indicated that there is a reverse and significant relationship between company size and the extent of earnings management in initial public offerings (IPO). On the other hand, the results indicated that company size has a direct effect (p<0.01) on the relationship between earnings management in initial public offerings (IPO) and short- and long-term performance of stock price of the company.
OF THE HUSEED WILD – A SEED WEIGHT AND GERMINATION DATABASE OF THE PANNONIAN FLORA – THROUGH ANALYSING LIFE FORMS AND SOCIAL BEHAVIOUR TYPES

In this paper, we present the HUSEED wild , which is an online seed weight and germination database relying on our investigations concerning the regional seed collection (Pannon Seed Bank) of the Pannonian flora (available at: http://huseed.nodik.hu:8243/en/wild). Our data of 806 taxa (sensu species and subspecies) represent nearly 40% of the Pannonian flora. With our database, we contribute to former Hungarian databases with seed weight data of 50 taxa, and data of 20 taxa are first to be published in Europe. Our database is the first national germination database, and it contributes to European databases with germination data of 228 taxa. Additionally, we exemplify the ecological applicability of the dataset through analysing two plant strategies: (i) life forms and (ii) social behaviour types. Correlations between seed traits and plant strategies are investigated. Our findings are the following: (i) woody plants have significantly higher seed weight and significantly lower germination capacity than herbs (incl. forbs and graminoids); (ii) within herbs, perennials have significantly lower germination capacity than annuals and within forbs, they have significantly higher seed weight as well; (iii) herbaceous ruderals have significantly lower seed weight and significantly higher germination capacity than herbaceous stress tolerants. Our online database is being extended continuously, and its standardised data make it suitable for integration into larger European online databases.
Influence of seed hardening treatments on growth, gas exchange and yield parameters in black gram under drought condition

The present investigations were carried out to study the influence of various seed hardening treatments on growth and yield parameters in black gram under drought condition. The black gram cv.VBN 3 was imposed with various seed hardening treatments (i.e.,) MnSO 4 @ 100 ppm, ZnSO 4 @ 100 ppm, Cobalt nitrate @ 1 %, Sodium molybdate @ 100 ppm, KCl @ 100 ppm, Pungam leaf extract @ 1 %, Prosopis leaf extract @ 1% and GA 4 @ 40 ppm. The above treated seeds along with control were evaluated for their seed quality parameters, growth, gas exchange and yield parameters under laboratory and drought field condition. The study revealed that seeds hardened with prosopis leaf extract @1% recorded higher seed yield, yield attributing characters and many seed quality characters as compared to other treatments and control under drought condition.
Safety operation of chromatography column system with discharging hydrogen radiolytically generated

In the extraction chromatography system, accumulation of hydrogen gas in the chromatography column is suspected to lead to fire or explosion. In order to prevent the hazardous accidents, it is necessary to evaluate behaviors of gas radiolytically generated inside the column. In this study, behaviors of gas inside the extraction chromatography column were investigated through experiments and Computation Fluid Dynamics (CFD) simulation. N2 gas once accumulated as bubbles in the packed bed was hardly discharged by the flow of mobile phase. However, the CFD simulation and X-ray imaging on γ -ray irradiated column revealed that during operation the hydrogen gas generated in the column was dissolved into the mobile phase without accumulation and discharged.
Robust Kernel Estimation in Blind Deconvolution

Due to the loss of information about image and the interference of noise, blind deconvolution is an ill-posed problem. In this paper, we study this problem based on the algorithm of Krishnan et al.(1), which uses a normalized sparsity measure to solve the problem. By assuming the random high frequency property of the difference between true kernel and intermediate estimated kernel, we add a Gaussian smoothing filtering during sharp image update step. The filtering process can improve robustness of the algorithm. Experimental results show that our algorithm estimates more precise kernel and run fast than Krishnan's original algorithm.
Evaluation of strategies to combine multiple biomarkers in diagnostic testing.

A challenge in clinical medicine is that of correct diagnosis of disease. Medical researchers invest considerable time and effort to enhance accurate disease diagnosis. Diagnostic tests are important components in modern medical practice. The receiver operating characteristic (ROC) is a commonly used statistical tool for describing the discriminatory accuracy and performance of a diagnostic test. A popular summary index of discriminatory accuracy is the area under ROC curve (AUC). In the era of high-dimensional data, scientists are evaluating hundreds to multiple thousands of biomarkers simultaneously. A critical challenge is the combination of these markers into models that give insight into disease. In infectious disease, markers are often evaluated in the host as well as in the microorganism or virus causing infection, adding more complexity to the analysis. In addition to providing an improved understanding of factors associated with infection and disease development, combinations of relevant markers is important to diagnose and treat disease. Taken together, this presents many novel and major challenges to, and extends the role of, the statistical analyst. In this thesis, we will address the problem of how to select from multiple markers using existing methods. Logistic regression models offer a simple method for combining markers. We applied resampling methods (e.g., Cross-Validation and bootstrap) to adjust for overfitting associated with model selection. We simulated several multivariate models to evaluate the performance of the resampling approaches in this setting. We applied the methods to data collected from a study of tuberculosis immune reconstitution inflammatory syndrome (TB-IRIS) in Cape Town. Baseline levels of five biomarkers were evaluated and we used this dataset to evaluate whether a combination of these biomarkers could accurately discriminate between Tuberculosis Immune Reconstitution
Gender wage discrimination in Mexico: A distributional approach

This paper examines the observed wage differentials by gender in Mexico over the last two decades (1984 to 2002). To estimate and understand the wage gap the paper uses a nonparametric-distributional approach, and compares the results with the other parametric approaches. The paper finds evidence of labour market discrimination against women. The average discrimination in the first decade fell considerably, but then started to increase again. The distribution of discrimination also changed over time. The average fall in discrimination over time has resulted largely from a fall in the estimated discrimination at the lower tail of the wage distribution, with little to no change at the upper tail.
CO Luminosity Functions For FIR and B-band Selected Galaxies and the First Estimate for Omega_{HI+H2}

We derive a non-parametric CO luminosity function using a FIR and an optical B-band selected sample of the galaxies included in the FCRAO Extragalactic CO Survey. The FIR selected sample is defined using the IRAS Bright Galaxy Surveys (BGS; IRAS 60 micron flux density>= 5.24 Jy). Although our CO sample is not complete, the normalization using the BGS reproduces the IRAS 60 micron luminosity function in excellent agreement with those found in the literature. Similarly, a B-band selected sample defined using the Revised Shapley-Ames (RSA) catalog is used to derive a CO luminosity function for a comparison. A Schechter function describes the both derived CO luminosity functions reasonably well. Adopting the standard CO-to-H2 conversion factor, we derive a molecular gas density of rho_{H2}=(3.1\pm 1.2)*10^7h Mo Mpc^{-3} for the local volume. Combining with the measurements of the local HI mass density and the helium contribution, we estimate that the total mass density of cold neutral gas in the local universe is Omega_{gas} =(4.3 \pm 1.1)*10^{-4} h^{-1}, which is about 20% of the total stellar mass density Omega_{stars}.
Decreased Expression Levels of Tumor Suppressor MicroRNAs in Hairy Cell Leukemia

Hairy cell leukemia is a chronic, clonal disease of the hemopoetic stem cell. Although our knowledge on its pathogenesis has increased a lot during the previous years, further details are needed to provide a more personalized, and therefore more successful treatment for patients. New advancements in the growing field of epigenetics may contribute to the finding of novel therapeutic target molecules. Similarly to acute leukemia, hairy cell leukemia also possesses a unique microRNA expression pattern. Decreased levels of tumor suppressor microRNAs lead to the elevation of the expression levels of their oncogenic targets. During our investigations on the level of let-7b and miR-124 in the bone marrow sample of a patient suffering from hairy cell leukemia, decreased expression levels have been found in the case of both microRNAs. These alterations also influence the activity of the MAPK signaling pathway, resulting from the regulation of its members by microRNAs including those mentioned above. Our results support new details about the connection between altered microRNA expression levels and signal transduction pathways in hairy cell leukemia.
New Copper and Oxomolybdate Robson-Type Polynuclear Macrocyclic Complexes: Structure, Spectroscopy, and Electrochemical Properties

The polynuclear complexes [Mo3O8(tidf)]·dmso·2H2O (1) and [Cu2(tidf)2(μ-Mo8O24)] (2) (tidf2− is a symmetrical tetraiminodiphenolate Robson-type macrocyclic ligand) were prepared from equimolar combinations of [Mg2(tidf)](NO3)2·4H2O, [MoO2Cl2(dmso)2] (for 1) and complex 1 and Cu(ClO4)2·4H2O (for 2) in acetonitrile. Molecular structures of both complexes were determined and showed atypical modes of coordination. A significant observation was the remarkable flexibility of the macrocycle ligand that effectively accommodated the steric demands of metal cations and the packing forces and showed a unique mode of coordination. Spectroscopic (UV-vis and FTIR) and redox properties are discussed.
Secrecy Culture and Audit Opinion: Some International Evidence

We examine whether and how auditors respond to audit risks arising from secrecy culture when making audit opinion decisions. Using a sample of international Big N auditors from 33 countries, we find strong and robust evidence that auditors are more likely to issue modified audit opinions to clients domiciled in countries with a strong secrecy culture. In addition, we find that the association between secrecy culture and auditors' propensity to issue modified audit opinions is less pronounced in countries with strong investor protection than that in countries with weak investor protection.
COMPARATIVE MORPHOLOGY OF THE TONGUE AND PALATE IN NOCTILIONIDAE AND MORMOOPIDAE (CHIROPTERA: NOCTILIONOIDEA).

Morfologia comparada da lingua e do palato em Noctilionidae e Mormoopidae (Chiroptera: Noctilionoidea). Descreve-se a anatomia macroscopica da superficie da lingua e palato em representantes de Noctilionidae e Mormoopidae. A superficie do dorso e da regiao faringea da lingua estao cobertas por papilas estruturalmente diferenciadas e agrupadas de acordo com sua funcao. As sinapomorfias de Noctilionidae sao: papilas fungiformes restritas a series longitudinais laterais; papilas cornificadas aumentadas formando um agrupamento volumoso; papilas medio-posteriores escamosas, em fileiras diagonais regulares; rugas palatais estreitas, numero aumentado a 11-12; todas as rugas do palato nao divididas. As sinapomorfias de Mormoopidae`sao: papilas cornificadas reduzidas formando um pequeno agrupamento na regiao apical da lingua.
Resistance of Brazilian diamondback moth populations to insecticides

Plutella xylostella e uma praga recorrente em brassicas de todo o mundo. No Brasil, normalmente exige grande numero de pulverizacoes de inseticidas, que pode levar a rapida evolucao da resistencia. Avaliou-se a suscetibilidade de populacoes brasileiras da traca das cruciferas aos inseticidas abamectina, deltametrina e espinosade. Bioensaios de imersao de folhas foram utilizados para determinar a mortalidade, sendo os dados obtidos apos 48 h de exposicao aos inseticidas e submetidos a analise de Probit. A populacao de Bonito-PE apresentou a maior razao de toxicidade (20,2 vezes) para abamectina em relacao a populacao de referencia. Os valores de CL50s para deltametrina variaram entre 85,2 - 360,1 mg L-1, demonstrando alta sobrevivencia das populacoes a este inseticida com relacao a dose de campo (7,5 mg L-1). Entretanto, as razoes de toxicidade das CL50 estimadas foram muito baixas (variando de 2,2 a 4,2 vezes). A maioria das populacoes apresentou razoes de toxicidade para espinosade, variando de 2,3 para 5,1 vezes, embora os valores de CL demonstram alta suscetibilidade delas a dose de campo para espinosade (120 mg L-1). Apenas a populacao de Bonito PE apresentou resistencia a abamectina, enquanto todas as populacoes de P. xylostella estao resistentes a deltametrina, mas suscetiveis ao espinosade particularmente devido a ausencia de pressao de selecao com este nestas areas.
Transonic Airfoil Flow Simulation. Part I: Mesh Generation and Inviscid Method

A calculation method for the subsonic and transonic viscous flow over airfoil using the displacement surface concept is described. Part I presents a mesh generation method for computational grid and a finite volume method for the time-dependent Euler equations. The inviscid solution is used for the inviscid-viscous coupling procedure presented in the Part II.
High-resolution X-ray spectroscopy of the interstellar medium - XMM-Newton observation of the LMXB GS 1826–238

Aims. The interstellar medium (ISM) has a multiphase structure characterized by gas, dust, and molecules. The gas can be found in different charge states: neutral, weakly ionized (warm) and highly ionized (hot). It is possible to probe the multiphase ISM through the observation of its absorption lines and edges in the X-ray spectra of background sources. Methods. We present a high-quality RGS spectrum of the low-mass X-ray binary GS 1826−238 with an unprecedentedly detailed treatment of the absorption features caused by the dust and both the neutral and ionized gas of the ISM. We constrain the column density ratios within the different phases of the ISM and measure the abundances of elements such as O, Ne, Fe, and Mg. Results. We found significant deviations from the protosolar abundances: oxygen is over-abundant by a factor 1.23 ± 0.05, neon by 1.75±0.11, iron by 1.37±0.17, and magnesium by 2.45±0.35. The abundances are consistent with the measured metallicity gradient in our Galaxy: the ISM appears to be metal-rich in the inner regions. The spectrum also shows the presence of warm and hot ionized gas. The gas column has a total ionization degree of less than 10%. We also show that dust plays an important role as expected from the position of GS 1826−238: most iron appears to be bound in dust grains, while 10−40% of oxygen consist of a mixture of dust and molecules.
Evidence for Geomicrobiological Interactions in Guadalupe Caves

The caves of the Guadalupe Mountains are located in southeastern New Mexico, U.S.A. , near the city of Carlsbad (Fig. 1). Over 300 known caves exist in these mountains, the most famous being Carlsbad Cavern and Lechuguilla Cave. These caves are filled with secondary mineral deposits (speleothems), which have been described and classified by Hill (1987) and Hill & Forti (1997). Microorganisms have been found in association with carbonate and silicate speleothems, sulfur compounds, iron and manganese oxides, and saltpeter (Northup et al. 1997). As in surface environments, cave microorganisms participate in precipitation of minerals either passively by acting as nucleation sites (Went 1969), or actively through the production of enzymes or substances that lead to precipitation by changing the microenvironment (Danielli & Edington 1983). Microorganisms can also cause the dissolution of cave features through acidic metabolic by-products. While geomicrobiological interaction studies in the outside world are rather common (Ehrlich 1996), such studies in caves are just beginning. Studies of geomicrobiological interactions in caves can shed light on basic mechanisms of dissolution and precipitation by microorganisms, and, thus on the origin of specific types of speleothems. Guadalupe Mountain caves contain a number of examples of possible interactions between microorganisms and speleothems. In particular, Lechuguilla and Cottonwood caves contain speleothems that have been referred to as “biothems” by Cunningham et al. (1995)–features such as webulites and uloops that appear to be calcified filamentous microorganisms. The discovery of “snottites” in Cueva de Villa Luz (Hose & Pisarowicz 1999; Hose et al. 2000), a cave with active hydrogen sulfide vents, allows researchers to speculate that such EVIDENCE FOR GEOMICROBIOLOGICAL INTERACTIONS IN GUADALUPE CAVES
Makt som fullmakt. : Ett vårdvetenskapligt perspektiv.

Syftet med denna studie ar att, ur ett vardvetenskapligt perspektiv, fordjupa forstaelsen och kunskapen om inneborden i begreppen och fenomenen makt och fullmakt. De overgripande fragorna for forskningen ar: Vad ar makt? Vad ar fullmakt? Hur visar sig makt och fullmakt i vardande kontext? Hur ska makt och fullmakt forstas som vardvetenskapliga begrepp? Den overgripande forskningsansatsen ar begreppsbestamning med hermeneutiskt narmelsesatt utifran Erikssons modell. Forstaelseprocessen foljer Gadamers (1999) hermeneutik. Avhandlingen omfattar tre delstudier. En ontologisk bestamning av begreppens karaktar genomfors dar hermeneutisk tolkning gors av texter i Gamla och Nya Testamentet i Bibeln. Begreppens pragmatiska drag utforskas med hjalp av vardares skrivna berattelser om fullmakt och patienters skrivna berattelser om makt och fullmakt. Forutom forskningsoversikten av begreppen makt och fullmakt gors aven en kvalitativ metaanalys med en synops av internationell vardvetenskaplig forskning gallande begreppet och fenomenet empowerment.Den ontologiska bestamningen visar hur manniskans makt ar fullmakt att i karlek forvalta allt levande, skota och varda liv. For den som brukar fullmakten ar tjanandet av medmanniskan syftet.Forstaelsen av fullmaktens pragmatiska drag i vardares berattelser uppenbarar hur tjanande ar livgivande. Genom tjanande narmar sig vardaren sitt egentliga uppdrag som manniska - sin fullmakt att i karlek forvalta liv. Vardarens tjanande och hennes formaga att se och bekrafta patientens annanhet skapar tillit och leder till dennes fullmakt. Vardaren overger inte det ansvar som ar forknippat med fullmakten. Vid utebliven fullmakt brukar vardaren sin skapelsegivna fullmakt att lindra patientens lidande.Makt och fullmaktsbegreppens pragmatiska drag i patienters berattelser gestaltar hur vardaren missbrukar sin makt om hon endast anvander makthierarkins fullmakt, tar sig all makt och underlater att bruka sin formaga till karleksfullt vardande. Patienten kanner sin existens hotad da vardaren soker ta ifran honom hans myndighet, han kanner hemloshet, fortvivlan och vanmakt. Patientens kamp for existensen och den absoluta vardigheten tar kraft fran hans halsoprocesser och lidandet blir outhardligt.Patienten igenkanner sin livskraft vid motet med en vardare som anvander sin fullmakt till lindring av hans lidande. Medlidandets kraft ar stark och patientens vardighet aterupprattas da han tjanar medpatienter eller vardare. Avsikten med manniskans liv kan forstas som brukandet av den egna inre kraften. Karleken.
Murine miR-483-3p promotes proliferation and suppresses differentiation of C2C12 cells by targeting SRF

31 Myogenesis is a complicated process, which is regulated by numerous regulators. 32 MicroRNAs (miRNAs) are conserved non-coding RNAs of ~22 nucleotides, which regulate 33 post-transcriptional gene expression in many physiological and pathophysiological processes. 34 Recent studies have indicated that microRNAs are critical regulators of muscle development. 35 Here, we report miR-483-3p as a new essential regulator of muscle development, mediating 36 myoblast proliferation and myogenic differentiation. miR-483-3p is strongly and almost 37 exclusively expressed in muscle-related tissues such as leg muscle, back muscle, and heart. 38 Its expression is downregulated during mouse development. Overexpression of miR-483-3p 39 in C2C12 cells promotes proliferation and suppresses myogenic differentiation. A 40 dual-luciferase reporter assay demonstrated miR-483-3p direct targets to the 3′-UTR of the 41 SRF gene. Overexpression of miR-483-3p reduced SRF protein levels in C2C12 myoblasts. 42 These results reveal a novel function of miR-483-3p as a positive regulator of C2C12 43 proliferation and inhibitor of myogenic differentiation via SRF downregulation. 44
Accounting Conservatism

This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest and most important principles of accounting (Sterling, 1967;Watts, 2003a). Two main questions relating to accounting conservatism are extensively studied in this thesis: (1) How to measure accounting conservatism? (2) Why do firms adopt accounting conservatism? This thesis consists of three main chapters that answer these two questions from three different perspectives. The first chapter studies the existing empirical measures of accounting conservatism from a construct validity perspective and concludes that construct validity of the existing measures is mixed to low. The second chapter examines the validity and bias in the Basu (1997) measure of accounting conservatism - one of the most widely used measure of conservatism in the accounting literature. The second chapter shows, analytically and empirically, that the Basu (1997) measure is biased upwards by the default risk of a firm, and proposes a new measure of conservatism that is free from this bias. This new measure of conservatism is called the "Default-Adjusted-Basu" measure. The third chapter investigates the economic rationale for accounting conservatism, and proposes a signalling theory for accounting conservatism. In a debt market characterized by information asymmetry, a borrower firm's degree of conservatism can serve as a credible signal about that borrower firm's level of operating risk to the lenders in the debt market. Thus, one potential benefit of accounting conservatism is that it can reduce the degree of information asymmetry in the debt market.