Miracle-dz/UniFAR-FTUs huggingface dataset:
Opinion On Independent Auditors' Opinions of Substantial Doubt: A Nasdaq Non-Compliance Evaluation

Allegations of ethical conduct in violation of Sarbanes-Oxley (SOX)-2002 continue. As the investment community and the public witness the trials and convictions of several corporate executives, the impact of the independent Auditor's Opinion (IAO) cannot be understated. This source of unbiased evaluation of a firm's ability to remain as a going-concern is clearly essential. This paper assumes that the IAO contains new information that is useful in evaluating the sustainability of a firm. In this paper, an event study is performed to assess the information content in stock returns prior to and following the lAO announcement week for a group of firms that received non-compliance notification from the NASDAQ. The empirical results strongly suggest that there was minimal information content contained in the stock returns of the firms studied in the period prior to the lAO announcement week. However, significant information content was evident following the announcement. Our results empirically suggest that the information content contained in equity returns did not suggest de-capitalization effects were occurring prior to independent auditor evaluation of the firm's financial information.
Inertia–gravity-wave radiation by a sheared vortex

We consider the linear evolution of a localized vortex with Gaussian potential vorticity that is superposed on a horizontal Couette flow in a rapidly rotating strongly stratified fluid. The Rossby number, defined as the ratio of the shear of the Couette flow to the Coriolis frequency, is assumed small. Our focus is on the inertia–gravity waves that are generated spontaneously during the evolution of the vortex. These are exponentially small in the Rossby number and hence are neglected in balanced models such as the quasi-geostrophic model and its higher-order generalizations. We develop an exponential-asymptotic approach, based on an expansion in sheared modes, to give an analytic description of the three-dimensional structure of the inertia–gravity waves emitted by the vortex. This provides an explicit example of the spontaneous radiation of inertia–gravity waves by localized balanced motion in the small-Rossby-number regime. The inertia–gravity waves are emitted as a burst of four wavepackets propagating downstream of the vortex. The approach employed reduces the computation of inertia–gravity-wave fields to a single quadrature, carried out numerically, for each spatial location and each time. This makes it possible to unambiguously define an initial state that is entirely free of inertia–gravity waves, and circumvents the difficulties generally associated with the separation between balanced motion and inertia–gravity waves.
Brightest galaxies as halo centre tracers in SDSS DR7

Determining the positions of halo centres in large-scale structure surveys is crucial for many cosmological studies. A common assumption is that halo centres correspond to the location of their brightest member galaxies. In this paper, we study the dynamics of brightest galaxies with respect to other halo members in the Sloan Digital Sky Survey DR7. Specifically, we look at the line-of-sight velocity and spatial offsets between brightest galaxies and their neighbours. We compare those to detailed mock catalogues, constructed from high-resolution, dark-matter-only $N$-body simulations, in which it is assumed that satellite galaxies trace dark matter subhaloes. This allows us to place constraints on the fraction $f_{\rm BNC}$ of haloes in which the brightest galaxy is not the central. Compared to previous studies we explicitly take into account the unrelaxed state of the host haloes, velocity offsets of halo cores and correlations between $f_{\rm BNC}$ and the satellite occupation. We find that $f_{\rm BNC}$ strongly decreases with the luminosity of the brightest galaxy and increases with the mass of the host halo. Overall, in the halo mass range $10^{13} - 10^{14.5} h^{-1} M_\odot$ we find $f_{\rm BNC} \sim 30\%$, in good agreement with a previous study by Skibba et al. We discuss the implications of these findings for studies inferring the galaxy--halo connection from satellite kinematics, models of the conditional luminosity function and galaxy formation in general.
Potential ecosystem level effects of a shrimp trawling fishery in La Paz Bay, Mexico

The shrimp trawling fishery is the most important one in Mexico in value terms and given its putative environmental, societal and economical implications, it is also the most difficult to manage. Although this fishery was restricted from national bays and estuaries since the 1970’s, local fisheries cooperatives recently claimed access to shrimp stocks within La Paz Bay by using an artisanal fleet and a low impact trawling net. This study is aiming at simulating some ecosystem level effects of such a potential fishing effort release. We explored the response of three ecosystem indicators under two different exploitation scenarios: 30% and 80% of shrimp biomass removal. The indicators were: relative ecosystem biomass distribution as function of trophic level, trophic replacement and interaction strength, all computed from the outputs of a mass balance dynamic model (Ecopath with Ecosim) of this ecosystem. Our results suggest that moderate fishing scenario (30%) would not cause major changes in either indicator whilst the scenario of strong fishing pressure (80%) seems to increase not only the fish resources variability at the population level but also the variability of the overall biomass, hence potentially reducing ecosystem stability.
Research of Cloud Computing Task Scheduling Algorithm Based on Improved Genetic Algorithm

Use genetic algorithm for task allocation and scheduling has get more and more scholars' attention. How to reasonable use of computing resources make the total and average time of complete the task shorter and cost smaller is an important issue. The paper presents a genetic algorithm consider total task completion time, average task completion time and cost constraint. Compared with algorithm that only consider cost constraint (CGA) and adaptive algorithm that only consider total task completion time by the simulation experiment. Experimental results show that this algorithm is a more effective task scheduling algorithm in the cloud computing environment.
Quality labels and rural development: A new economic geography approach

Some rural development strategies are based on the assumption that quality labels may act as levers for inducing economic growth and population migration to rural areas. To investigate the validity of this assumption, we use a new economic geography model. A specific (“labelled”) agricultural good is assumed to be produced by farmers who co-operate in order to set a monopoly price and control the number of producers. We find that there is a trade-off between the number of differentiated farmers and their individual income. Besides, the positive effect of agricultural differentiation on rural industrialization, due to increased demand for industrial goods, is offset by an opposite effect due to urban wages rise. Higher transport costs for the specific good favour rural industrialization but limit the size of the differentiated agricultural sector.
GABAA receptor binding molecules from Traditional Chinese Medicine: An in silico approach

The advents of how anesthesia works have helped in the discovery of anesthetic target protein. One such target protein named ϒ-aminobutyric acid (GABA A ), which is the chief inhibitory neurotransmitter in the mammalian central nervous system. Asparagine at 289 position of GABA A protein within TM2 is important for its anesthetic function. This study explores Traditional Chinese Medicine (TCM) against ASN 289 of GABA A for novel anesthetic compounds. The in silico approach showed gastrodin out of all compounds to be the best compound to start further analysis. It is a potential anesthetic compound suitable for the development of new drug. DOI: http://dx.doi. org/10.3329/bjp.v9i4. 19731
On the distinction between raising and control

Essay/Thesis: 15 hp Program and/or course: EN2D03 English: Advanced research essay, linguistic specialization Level: Second Cycle Semester/year: St/2015 Supervisor: Joe Trotta Examiner: Mats Mobarg Report No: xx (not to be filled in by the student/students) Keyword: Syntax, Raising, Control, Principle and Parameters, MTC. Purpose: The purpose of the present study is to investigate the successfulness of the traditional tests used to distinguish between Raising and Control predicates. Moreover, the study also aims to examine how well these tests comply with the movement theory on Control. Theory: The study is based on the Principles and Parameters approach to grammar. Since the aim of the study is to investigate these tests’ compliance with the movement theory on Control, this theory is also discussed in the present study. Method: To investigate authentic uses of Raising and Control predicates a qualitative corpus method has been used. A total number of 1200 sentences have been studied. Furthermore, the native speaker’s judgement task has been used to judge the grammaticality of a set of representative sentences. Result: The results show that the tests used to distinguish between Raising and Control predicates are at most times effective in fulfilling their task. However, some of these tests have their own limits which need to be taken into consideration. Moreover, the results also shows that the traditional tests comply with the movement theory on Control.
Photo-Fenton process for treating biological laboratory wastewater containing formaldehyde

Laboratories consume great amounts of hazardous chemicals substances and con- sequently generate wastewater containing them, for example formaldehyde. This substance is widely utilized to preserve biological samples generating many liters of this residue every year. The present work proposes the use of the photo-Fenton process to treat formaldehyde wastewater using sunlight irradiation. Some aspects were investigated such as the iron source, sample and hydrogen peroxide concentration and also the use of stirred systems. The use of ferrioxalate (0.5 mmol L-1) improved the efficiency of the process in relation to the use of iron nitrate, while at least 1.0 mol L-1 H2O2 is necessary to treat the sample of the 500 mg C L-1. Under these conditions, every formaldehyde detectable was degradeted and 89% of the dissolved organic carbon was removed in two hours of exposure to sunlight. These results are satisfaction considerate for Sao Paulo State Environmental Agency.
Services firms in the developing world: An empirical snapshot

This paper paints the first empirical portrait of services firms in the developing world. Compared with manufacturers, service providers are smaller, but growing faster. They are more productive, pay higher wages, and invest more heavily than manufacturers, but are less likely to export or to receive inward foreign direct investment. Among service providers, internationalized firms display similar characteristics to internationalized manufacturers: they are larger, employ more workers, pay higher wages, invest more heavily, and grow faster. Although these premia are generally more pronounced for goods exporters than for services exporters, the reverse is often true for foreign-owned firms.
Efficient solution for nonlinear dynamic estimation problem with model-reality differences

In this paper, a computational approach for solving the nonlinear dynamic estimation problem is proposed. Our aim is to estimate the nonlinear state dynamics. In our approach, the linear expectation model, which is added with the adjusted parameters, is introduced. On this basis, the differences between the original system and the model used can be measured repeatedly. Since the output is measureable from the original problem, it is fed back into the model, in turn, updates the estimation solution of the model used iteratively. As the convergence achieved, the model solution converges to the true solution of the original problem, in spite of model-reality differences. For illustration, an example is studied and the solution shows the efficiency of the approach proposed. Keywords: nonlinear dynamic estimation, iterative solution, model-reality differences, adjusted parameters, output measurement
Relative relocation of earthquakes along the northern North Atlantic Ridge using Rayleigh waves

Earthquake activity around the world is associated with tectonic processes that occur from the movement of the lithospheric plates. At many oceanic plate boundaries location of earthquakes is routinely done using data from seismic stations far from the epicenters. The lack of nearby stations limits precise location and accurate description of earthquakes that can contribute greatly to further understand the fundamental physics of tectonic processes as well as mapping Earth's deformation. Surface waves and in particular Rayleigh waves, are usually a major and well-recorded seismic phase for mid-oceanic ridge earthquakes. They can therefore be used to improve the location of the earthquakes. From earthquakepairs, Rayleigh wave time shifts are measured by cross-correlation of waveforms and then applied to a double-di erence based inversion method, e ectively giving relative epicentroids that are shown to improve earthquake locations. Relative origin time shifts are also estimated. In total 153 shallow and moderate-sized earthquakes are relocated around the North Atlantic Mid-Oceanic Ridge from Iceland to Svalbard. This region has been divided into three parts; Kolbeinsey Ridge along with Jan Mayen Fracture Zone, Mohns Ridge and lastly Knipovich Ridge together with Spitsbergen Fracture Zone. The North Atlantic Mid-Oceanic Ridge is a system of tectonically active fracture zones, ridge-segments and well as minor compressional zones that generate strike-slip earthquakes, normal fault earthquakes and some obliquely thrust fault earthquakes. At Kolbeinsey Ridge and Jan Mayen Fracture Zone the mean distance shift is calculated to about 8 km. At Mohns Ridge the events are relocated with a mean of about 11 km. Around Knipovich Ridge the result show a mean of approximately 5 km whereas events at Spitsbergen Fracture Zone result in a mean of about 7 km. It is found that the relocated earthquakes produce more tectonically consistent locations, particularly at Kolbeinsey Ridge, Jan Mayen Fracture Zone and Mohns Ridge. This is done without any consideration to tectonic structures in the region but rather by de ning relevant parameters such as requesting a minimum number/azimuthal coverage of observations with each event-pair, a maximum distance between events and also a minimum crosscorrelation value. As such Rayleigh waves have the potential to solidly constrain event locations assuming a continuous clustering of earthquakes is present.
Properties of Soils under Different Land Uses in Chittagong Region, Bangladesh

Abstract In this study, we investigated the effects of three land uses on soil properties in two soil layers; surface soil (0∼15 cm) and subsoil (15∼30 cm). Soil samples were collected from planted forest, barren lands and cultivated lands from different areas in Chittagong Cox’s Bazar and analyzed for some physical and chemical properties. Results showed that soil textural class varied from sandy clay loam in planted forest and barren land site to sandy loam in cultivated soils. Maximum water holding capacity was higher in forest followed by barren land and the lowest in cultivated lands. At both soil depths, soils of cultivated land showed the highest values of bulk density (1.42 to 1.50 g cm -3 ), followed by barren lands (1.37 to 1.46 g cm -3 ) and the least (1.32 to 1.45 g cm -3 ) in forest soils. Total porosity decreased with depth ranging from 40.24% to 41.53% in subsoils and from 42.04 to 43.23% in surface soil of cultivated and of planted forest sites respectively. The result further revealed that organic carbon (OC) and total nitrogen (TN) contents were higher in the planted forest soil than in other two land uses. The soils of all land uses under study are acidic in nature and the lowest pH was found in both surface and subsoils of barren land. Cultivated soil contained the highest amount of available P, Ca, Mg and K in both surface soil and subsoils. In contrast, barren site had the lowest contents of available P, Ca, Mg and K in both layers. The soil organic carbon (SOC) and total N storage were higher in planted forest than in barren and cultivated land uses.Key Words: land use types, soil physical properties, soil chemical properties, soil carbon storage, total nitrogen storage
The Welfare Cost of Inflation Risk under Imperfect
 Insurance

What are the costs of inflation fluctuations and who bears those costs? In this paper, we investigate this question by means of a quantitative incomplete-market, heterogenous-agent model wherein households hold real and nominal assets and are subject to both idiosyncratic labor income shocks and aggregate inflation risk. A key feature of our analysis is a nonhomothetic specification for households' preferences towards money and consumption goods. Unlike traditional specifications, ours allows the model to reproduce the broad features of the distribution of monetary assets (in addition to being consistent with the distribution of nonmonetary assets). Inflation risk is found to generate significant welfare losses for most households, i.e., between 1 and 1.5 percent of permanent consumption. The loss is small or even negative for households at the very top of the productivity and/or wealth distribution.
Forces on bodies moving unsteadily in rapidly compressed flows

The inviscid compressible flow generated by a rigid body of volume ${\cal V}$ moving unsteadily with a velocity ${\bm U}$ in a rapidly compressed homentropic flow is considered. The fluid is compressed isentropically at a rate ${\bm \nabla}\,{\bm \cdot}\,{\bm v}_0$ uniformly over a scale much larger than the size of the body and the body moves slowly enough that the Mach number $M$ is low. The flow is initially irrotational and remains so during compression. The perturbation to the flow generated by the body moving unsteadily is non-divergent within an evolving region ${\cal D}$ of distance $\int_0^t c_1\,{\rm d}t$ from the body, where $c_1$ is the speed of sound. Within ${\cal D}$, the flow is dominated by a source of strength $({\bm \nabla} \,{\bm \cdot}\, {\bm v}_0){\cal V}$ and a dipolar contribution which is independent of the rate of compression, while outside ${\cal D}$, compressional waves propagate away from the body. When the body is much smaller than the characteristic distance $\|({\bm \nabla}{\bm v}_0)|_{{\bm x}_0}\|/\|({\bm \nabla} {\bm \nabla} {\bm v}_0 )|_{{\bm x}_0}\|$ and the size of the region ${\cal D}$, the separation of length scales enables the force on the body to be calculated analytically from the momentum flux far from the body (but within the region ${\cal D}$). The contribution to the total force arising from fluid compression is $\rho(t) ({\bm \nabla} \,{\bm \cdot}\, {\bm v}_0) {\cal V} ({\bm U}-{\bm v}_0)\,{\bm \cdot}\, \boldsymbol{\alpha} $, where ${\bm v}_0$ is the velocity field in the absence of the particles and $\boldsymbol{\alpha}$ is the virtual inertia tensor. Thus a body experiences a drag (thrust) force during fluid compression (expansion) because the density of the fluid displaced forward by the body increases (decreases) with time. The analysis indicates that the sum of the compressional and added-mass force is equal to the rate of decrease of fluid impulse ${\bm P} = \rho(t){\cal V}({\bm U}-{\bm v}_0)\,{\bm \cdot}\, \boldsymbol{\alpha}$. Thus the concept of fluid impulse naturally extends to the class of flows where the fluid density changes with time, but is spatially uniform. These new results are applied to consider the inviscid dynamics of a rigid sphere and cylinder projected into a uniformly compressed or expanded fluid. When the fluid rapidly expands, a rigid body ultimately moves with a constant velocity because the total force, which is proportional to the density of the fluid, tends rapidly to zero. When the body moves perpendicular to the axis of compression, it slows down and stops when the density of the fluid is comparable to the density of the body. However, a body moving parallel to the axis of compression is accelerated by pressure gradients which are proportional to fluid density and increases in time.
A molecular perspective on the ageing of marine dissolved organic matter

Abstract. Dissolved organic matter (DOM) was extracted by solid-phase extraction (SPE) from 137 water samples from different climate zones and different depths along an eastern Atlantic Ocean transect. The extracts were analyzed with Fourier transform ion cyclotron resonance mass spectrometry (FT-ICR MS) with electrospray ionization (ESI). Δ14C analyses were performed on subsamples of the SPE-DOM. In addition, the amount of dissolved organic carbon was determined for all water and SPE-DOM samples as well as the yield of amino sugars for selected samples. Linear correlations were observed between the magnitudes of 43 % of the FT-ICR mass peaks and the extract Δ14C values. Decreasing SPE-DOM Δ14C values went along with a shift in the molecular composition to higher average masses (m/z) and lower hydrogen/carbon (H/C) ratios. The correlation was used to model the SPE-DOM Δ14C distribution for all 137 samples. Based on single mass peaks, a degradation index (IDEG) was developed to compare the degradation state of marine SPE-DOM samples analyzed with FT-ICR MS. A correlation between Δ14C, IDEG, DOC values and amino sugar yield supports that SPE-DOM analyzed with FT-ICR MS reflects trends of bulk DOM. DOM weighted normalized mass peak magnitudes were used to compare aged and recent SPE-DOM on a semi-quantitative molecular basis. The magnitude comparison showed a continuum of different degradation rates for the detected compounds. A high proportion of the compounds should persist, possibly modified by partial degradation, in the course of thermohaline circulation. Prokaryotic (bacterial) production, transformation and accumulation of this very stable DOM occur primarily in the upper ocean. This DOM is an important contribution to very old DOM, showing that production and degradation are dynamic processes.
Determinants of Transactions Costs in the Brazilian Stock Market

The Lesmond (2005) method for estimating transactions costs, based on a limited-dependent variable model, is used in order to test for the significance of plausible explanations for cross sectional cost differences. Variables such as liquidity, volatility, firm size, quality of corporate governance and participation in ADR programs are considered, in addition to the possible impact of the 2008 crisis. Daily data for 1999-2009 are used, covering at least 250 securities each year. The average total transaction cost declined from 2.95% in 1999 to 1.22% in 2009. Stock volatility and quality of corporate governance appear to be the most relevant factors associated with the measure of transactions cost.