Miracle-dz/UniFAR-FTUs huggingface dataset:
The Importance of Social Networks to Individual Auditors

We examine the role that individual auditors’ social networks play in their careers. We focus on educational networks in China, as measured by the size of an auditor’s university alumni network, including those who are auditors in public accounting firms (auditor alumni) and those who are executives of public companies (executive alumni). These social networks widen auditors’ access to expertise, information, and potential clients, which should enhance their professional development and audit quality. We find that individual auditors with larger social networks: provide higher-quality audits; attract more clients and earn higher audit fees; exhibit a higher likelihood of receiving a promotion and moving to a higher-quality audit firm, and exhibit a lower likelihood of leaving public accounting. Consistent with expectations, connections to auditor (executive) alumni play a more prominent role for audit quality (client acquisitions and career advancement). Evidence surrounding an exogenous large expansion in auditor social networks reinforces the main results.
Valuation accuracy of external and internal property valuations in Germany

ABSTRACT While all valuers are obliged to act impartially and transparently to reduce bias, the closer relationship between valuers and clients among internal valuations may raise additional concerns regarding the independence of the valuer and hence the objectivity of the result. This paper analyses how internal and external valuations differ in their ability to mirror market prices. The dataset for the analyses contained 4,805 commercial properties in Germany between 1995 and 2013. The first part of the analysis was a Market-Adjusted Valuation and Actual Sale Price Comparison, based on sold properties. It showed that a majority of both valuation types had a valuation error within the acceptable threshold of 15% but that external valuations were on average significantly closer to sale prices than internal valuations. Due to sample selection issues, a second analysis, called Actual Valuation and Fitted Sale Price Comparison, was carried out. Real transactions were used to derive hedonic prices that could be compared against valuations of held properties. The Heckman Correction was used to mitigate sample selection bias. The results showed that both valuation types produced a majority of observations within the set threshold but that external valuations were on average closer to sale prices than internal valuations.
Kicking off: Violence, honour, identity and masculinity in Argentinian football chants

For over a century, violence has plagued Argentinian football. Popular understandings of the problem, however, are sorely lacking, with violence too often written off as an external force invading the game. This article provides an alternative view, arguing instead that violent behaviours are endemic to the sociocultural composition of the game itself, and that incidents of belligerence and antagonism cannot be separated from its wider context. To approach this, I analyse a corpus of chants produced by supporters of River Plate, one of the largest clubs in Argentina, and indeed Latin America. The aim is to provide a more nuanced vision of violence, taking into consideration how it is conceived, regulated and discussed by a plurality of supporters. Focussing on the native concept of aguante and the specific sociocultural formation of masculinity in Argentinian football, I suggest that a range of aggressive, harmful behaviours are naturalised and legitimised by prevailing cultural tendencies in Argentinian football.
The protective role of community health workers in supporting mother–infant bonding

ABSTRACT Community health workers have been shown to be an effective way to improve health outcomes in under-resourced contexts like South Africa. Community health workers can support health and well-being through supporting mother-infant bonding, which is associated with a wide range of benefits. The bond between mother and infant is critical for infants' health, nutrition, care, and future development. However, mother-infant bonding faces many challenges in South Africa, including poverty, poor health care, lack of education, maternal depression, substance abuse, and high rates of crime and violence. Thus, the aim of this study was to explore how community health workers might enhance mother-infant bonding. Semistructured interviews were conducted with 15 community health workers. A thematic analysis suggests that that there are many contextual inhibitors of mother-infant bonding, that support is vital for mother-infant bonding, and that community health workers provide comprehensive, holistic support.
Spatial dependence of extreme seas in the North East Atlantic from satellite altimeter measurements

The extremal spatial dependence of significant wave height in the North East Atlantic is explored using Joint Altimetry Satellite Oceanography Network satellite altimeter observations for the period 2002–2018, and a spatial conditional extremes model motivated by the work of Heffernan and Tawn. The analysis involves (a) registering individual satellite passes onto a template transect, (b) marginal extreme value analysis at a set of locations on the template transect and transformation from physical to standard Laplace scale, (c) estimation of the spatial conditional extremes model for a set of locations on a template transect, and (d) comparison of extreme spatial dependence for different template transects. Inferences for two transects considered are qualitatively similar; however, for the “normal ascending” transect running approximately south‐west to north‐east lying between Iceland and the United Kingdom, extremal spatial dependence is found to decay more quickly than for the second “opposite descending” transect running approximately north‐west to south‐east to the west of Ireland.
Collaboration Consequences: New Public Management and Police-Academic Partnerships

With increasing pressure on public organizations to demonstrate accountability, police services and public universities are being tasked with demonstrating how their institutional strategies are effective and economically efficient. In this paper, we draw on our own research collaborations with two different Canadian police services (Bluewater and Greenfield) on a similar community crime prevention strategy, Situation Tables. We illustrate how new public management practices are embedded in the political, economic, and organizational contexts that have inspired police-academic partnerships and invigorated the evidence-based policing movement in Canada. Our analysis illustrates how our partnerships were influenced by the performance strand of new public management that prioritizes the quantification of measures of outputs over qualitative evaluations of impact. We argue that these practices, if not interrogated, can jeopardize the integrity of evidence-based practice and policy development. Academic freedom must be retained when partnering with the police to ensure an examination of the implications of police practices.
Effective suppression of interfacial charge recombination by a 12-crown-4 substituent on a double-anchored organic sensitizer and rotating disk electrochemical evidence

Mono/double-anchored phenothiazine-based dyes (DCE1–DCE4) containing various N-substituents (12-crown-4-substituted phenyl, 4-hexoxyphenyl, and bare phenyl) were synthesized and applied as sensitizers for dye-sensitized solar cells (DSSCs). The incorporation of a 12-crown-4-substituted phenyl moiety on the double-anchored dye effectively suppressed dark current via Li+ chelation in the case of LiI redox mediator or steric blockade of Co-phen3+ in the case of cobalt redox mediator. The suppression of dark current was further confirmed via rotating disk electrode technique from the recombination rate constant for the reduction of the oxidized redox mediators at the photoanode/electrolyte interface. The DCE2-based DSSC with iodide-based electrolyte exhibited a good cell efficiency up to 8.82%, which surpassed that of the N719-based DSSC (8.20%). With cobalt-based electrolyte, higher cell efficiencies of 10.12% and 11.17% were obtained at 1 sun and 0.1 sun, respectively, using a Pt-free and TCO-free counter electrode.
Estimation of Agent-Based Models Using Bayesian Deep Learning Approach of BayesFlow

ABSTRACT This study examines the possibility of applying the novel likelihood-free Bayesian inference called BayesFlow proposed by Radev et al. (2020) for the estimation of agent-based models (ABMs). BayesFlow is a fully likelihood-free approach, which directly approximates a posterior rather than a likelihood function by learning an invertible probabilistic mapping between parameters and standard Gaussian variables, conditional on simulation data from the ABM to be estimated. BayesFlow certainly achieved superior accuracy to the benchmark method of Kernel Density Estimation-MCMC of Grazzini et al. (2017) and the more sophisticated method of Mixture Density Network-MCMC of Platt (2019), in the validation tests of recovering the ground-truth values of parameters from the simulated datasets of a standard New Keynesian ABM (NK-ABM). Furthermore, the truly empirical estimation of NK-ABM with the real data of the US economy successfully showed the desirable pattern of posterior contraction along with the increase in observation periods. This deep neural network-based method holds general applicability without any critical dependence on pre-selected design and high computational efficiency. These features are desirable when scaling the method to practical-sized ABMs, which typically have high-dimensional parameters and observation variables.
Ability of Microorganisms, Causing Respiratory Infections in Children, to Form Biofilms in vitro

The purpose of the study was to detect ability to form biofilms by microorganisms that cause respiratory tract infections. Materials and methods. The study involved 97 strains of microorganisms. Microorganisms were isolated from children with respiratory tract infections. All strains, isolated from patients, were able to form biofilms. There were 44 strains of S. aureus (from patients with pneumonia – 13 strains, from patients with other respiratory diseases – 31), 34 strains of S. pneumoniae (pneumonia – 27 strains, other respiratory diseases – 7), 13 strains of K. pneumoniae (pneumonia – 6 strains, other respiratory diseases – 7), 6 strains of P. aeruginosa (pneumonia – 5 strains, other respiratory diseases – 1). Children were treated at the pulmonary department and intensive care unit in Kharkiv Regional Children’s Clinical Hospital. Results and discussion. The optical density of primary biofilms formed by Gram-positive microorganisms was 1.33±0.24 Units of OD, and their secondary biofilms was 0.32±0.10 Units of OD. In patients with pneumonia optical density of primary biofilms of Gram-positive microorganisms was 1.48±0.21 Units of OD and of secondary biofilms was 0.30±0.08 Units of OD. Optical density of primary biofilms of Gram-positive microorganisms in patients with other respiratory infections was 1.18±0.15 Units of OD, of secondary biofilms was 0.35±0.12 Units of OD. The optical density of primary biofilms formed by Gram-negative microorganisms was 2.01±1.03 Units of OD, optical density of secondary biofilms was 1.06±0.42 Units of OD. In patients with pneumonia optical density of primary biofilms of Gram-negative microorganisms was 2.57±0.87 Units of OD, of secondary biofilms was 1.21±0.50 Units of OD. Optical density of primary biofilms of Gram-negative microorganisms in patients with other respiratory infections was 1.24±0.66 Units of OD, of secondary biofilms was 0.84±0.11 Units of OD. Conclusion. Gram-negative microorganisms in general formed more massive biofilms compared with Gram-positive microorganisms. Among all microorganisms P. aeruginosa formed the thickest primary and secondary biofilms. Strains of P. aeruginosa isolated from patients with pneumonia formed the thickest primary and secondary biofilms. Strains of S. aureus isolated from patients with other respiratory infections formed most massive primary biofilms, strains of K. pneumoniae formed the hardest secondary biofilms in this group.
Anisotropic Photoelectrochemical (PEC) Performances of ZnO Single-Crystalline Photoanode: Effect of Internal Electrostatic Fields on the Separation of Photogenerated Charge Carriers during PEC Water Splitting

This work investigates the anisotropic PEC performances of ZnO single-crystalline (SC) photoanodes and the effect of internal electrostatic fields on the separation of photogenerated charge carriers during PEC water splitting. It was found that the internal electrostatic field can greatly influence the bulk charge separation efficiencies during PEC water splitting depending on its orientations, which can only be promoted as the internal electrostatic field in accordance with the direction of the holes’ transportation. Due to the surface stabilization of ZnO polar surfaces, the internal electrostatic field would be gradually decreased to zero near the surface of ZnO SC photoanodes. Therefore, the interfacial charge separation would be mainly determined by the interfacial electric fields in the space charge region formed by the equilibration of the Fermi levels between ZnO and the electrolyte solution. However, the differences on the bulk charge separation efficiencies of ZnO SC photoanodes are much larger .
Precise control of polymer coated nanopores by nanoparticle additives: Insights from computational modeling

Polymer-nanoparticle composites are a promising new class of materials for creation of controllable nano-patterned surfaces and nanopores. We use coarse-grained molecular dynamics simulations augmented with analytical theory to study the structural transitions of surface grafted polymer layers (brushes) induced by infiltration of nanoparticles that are attracted to the polymers in the layer. We systematically compare two different polymer brush geometries: one where the polymer chains are grafted to a planar surface and the other where the chains are grafted to the inside of a cylindrical nanochannel. We perform a comprehensive study of the effects of the material parameters such as the polymer chain length, chain grafting density, nanoparticle size, strength of attraction between nanoparticles and polymer monomers, and, in the case of the cylindrically grafted brush, the radius of the cylinder. We find a very general behavioral motif for all geometries and parameter values: the height of the polymer brus.
Online Residual Quantization Via Streaming Data Correlation Preserving

Recently, the online retrieval task has been receiving widespread attention, which is closely related to many real-world applications. However, existing online retrieval methods based on hashing suffer from two main problems: a) the models tend to be biased towards the current streaming data due to unavailable history streaming data; b) when new streaming data comes in and the hashing functions have been updated, all history binary codes should be recomputed, which takes much computation burden. To address the above two issues, we propose a novel Online Residual Quantization (ORQ) method that can achieve efficient streaming data quantization via the small-scale residual quantization codebooks. For the first problem, we design a residual quantization module by learning multiple residual codebooks to quantize the float streaming data, which effectively reduces the quantization error and enables the binary codes to be easily reconstructed back to original float data. Then, with the reconstructed history data, a balanced affinity matrix is developed to model the semantic relationship, e.g., similarity and difference, between the history and current data distributions, which can prevent the model from being biased towards the current data distribution. For the second problem, when inputting current streaming data, only the residual codebooks should be updated, instead of the whole history binary codes in hashing-based methods, which significantly reduces the computation burden. Comprehensive experiments on six benchmarks demonstrate that ORQ yields significant improvements (i.e., 1.2% $\sim$ 4.9% in average mAP) compared to the state-of-the-art methods.
Sensitivity analysis of an agent-based simulation model using reconstructability analysis

ABSTRACT Reconstructability analysis, a methodology based on information theory and graph theory, was used to perform a sensitivity analysis of an agent-based model. The NetLogo BehaviorSpace tool was employed to do a full 2k factorial parameter sweep on Uri Wilensky’s Wealth Distribution NetLogo model, to which a Gini-coefficient convergence condition was added. The analysis identified the most influential predictors (parameters and their interactions) of the Gini-coefficient wealth inequality outcome. Implications of this type of analysis for building and testing agent-based simulation models are discussed.
SMOX and SMS Responsible for Polyamine Metabolism Enhanced Adipogenesis

Adipose tissue regulating carbohydrate and lipid metabolism had been extensively focused. However, the regulation of amino acid metabolism during adipocyte differentiation remained detailed. Here we applied RNA-Seq technique to establish the transcriptional landscapes of amino acid metabolism during adipogenesis. We totally screened 17 differentially expressed genes (DEGs) for amino acid metabolism at 7, 14, 21, and 28 days during adipogenesis from human mesenchymal stem cells (hMSCs), especially with 13 up-regulated genes most prevalent in our adipogenic anecdote. Small molecule metabolic process was the most enriched biological process following by oxidation-reduction process. Interestingly, the enforced expression of SMOX (spermine oxidase) responsible for polyamine metabolism in arginine and proline metabolism pathway facilitated adipogenesis more than SMS (spermine synthase) using RNA interference (RNAi). The established potential regulatory network further suggested that adipocyte differentiation tightly related with the basal metabolism of amino acid metabolism with the partially confirmed SMS-SMOX-PPARG signaling pathway. It would highlight the effect of adipogenesis on amino acid metabolism in adipocyte biology and provide the potential treatment strategy for the study of fat metabolic diseases.
Exploring the role of eudemonic wellbeing in motivating health behavior: A brief experimental study

Promoting eudemonic psychological wellbeing, including purpose in life and environmental mastery, may motivate positive health behaviors. However, experimental studies exploring cognitive aspects of wellbeing and health behavior are lacking. This study employed a 2x2 between-subjects factorial design to assess the effects of eliciting a brief saliency in purpose and mastery on anticipated health behavior. A total of 102 participants were randomly assigned to guided visualization tasks on purpose, mastery, both, or a control condition. Dependent measures included a health motivations questionnaire and a food preference task. A principal component factor analysis identified three factors on the questionnaire, and a significant main effect of purpose on the factor ‘socially-derived health values’ was found. No effects of mastery, nor any effects on the preference task, were detected. While longer-term intervention research is needed, this study provides limited evidence that eliciting a sense of purpose, even briefly, can motivate an increase in the perceived value of health behaviors.
Facet-oriented Modelling

Models are the central assets in model-driven engineering (MDE), as they are actively used in all phases of software development. Models are built using metamodel-based languages, and so objects in models are typed by a metamodel class. This typing is static, established at creation time, and cannot be changed later. Therefore, objects in MDE are closed and fixed with respect to the class they conform to, the fields they have, and the well-formedness constraints they must comply with. This hampers many MDE activities, like the reuse of model-related artefacts such as transformations, the opportunistic or dynamic combination of metamodels, or the dynamic reconfiguration of models. To alleviate this rigidity, we propose making model objects open so that they can acquire or drop so-called facets. These contribute with a type, fields and constraints to the objects holding them. Facets are defined by regular metamodels, hence being a lightweight extension of standard metamodelling. Facet metamodels may declare usage interfaces, as well as laws that govern the assignment of facets to objects (or classes). This article describes our proposal, reporting on a theory, analysis techniques, and an implementation. The benefits of the approach are validated on the basis of five case studies dealing with annotation models, transformation reuse, multi-view modelling, multi-level modelling, and language product lines.
Harmonic Forcing from Distortion in a Boundary Layer Ingesting Fan

Integrating a fan with a boundary layer ingestion (BLI) configuration into an aircraft fuselage can improve propulsion efficiency by utilizing the lower momentum airflow in the boundary layer developed due to the surface drag of the fuselage. As a consequence, velocity and total pressure variations distort the flow field entering the fan in both the circumferential and radial directions. Such variations can negatively affect fan aerodynamics and give rise to vibration issues. A fan configuration to benefit from BLI needs to allow for distortion without large penalties. Full annulus unsteady computational fluid dynamics (CFD) with all blades and vanes is used to evaluate the effects on aerodynamic loading and forcing on a fan designed to be mounted on an adapted rear fuselage of a Fokker 100 aircraft, i.e., a tail cone thruster. The distortion pattern used as a boundary condition on the fan is taken from a CFD analysis of the whole aircraft with a simplified model of the installed fan. Detailed simulations of the fan are conducted to better understand the relation between ingested distortion and the harmonic forcing. The results suggest that the normalized harmonic forcing spectrum is primarily correlated to the circumferential variation of inlet total pressure. In this study, the evaluated harmonic forces correlate with the total pressure variation at the inlet for the first 12 engine orders, with some exceptions where the response is very low. At higher harmonics, the distortion content as well as the response become very low, with amplitudes in the order of magnitude lower than the principal disturbances. The change in harmonic forcing resulting from raising the working line, thus, increasing the incidence on the fan rotor, increases the forcing moderately. The distortion transfers through the fan resulting in a non-axisymmetric aerodynamic loading of the outlet guide vane (OGV) that has a clear effect on the aerodynamics. The time average aerodynamic load and also the harmonic forcing of the OGV vary strongly around the circumference. In particular, this is the case for some of the vanes at higher back pressure, most likely due to an interaction with separations starting to occur on vanes operating in unfavorable conditions.
Entrepreneurial marketing and entrepreneurial financing practices of startup business

This research aims to analyze the entrepreneurial marketing and entrepreneurial financing practices of startup business. The analytical method used is descriptive qualitative by using 5 informants as startup business owners in indonesian. The results found that successful startup businesses practice entrepreneurial marketing through product innovation, adaptation of consumer tastes, maintain good relationships with customers and suppliers, and conduct informal market observations. In addition, they also practice entrepreneurial financing through using of funds for product innovation and creativity.