Miracle-dz/UniFAR-FTUs huggingface dataset:
CEO Characteristics and Real Earnings Management in Jordan

The Chief Executive Officer (CEOs) tends to be the most influential member of a corporation as they exert control over corporate decisions such as financial disclosure, board structure, and company performance in ensuring enhanced corporate performance and earnings. The issue of earnings management (EM) that has captured the attention of researchers may be among the most critical factors that are linked to financial statement manipulation. Therefore, the current study explored the effects of the personal characteristics of CEOs on real earnings management (REM) practices in Jordan. Data of 58 companies listed on the Amman Stock Exchange for six years from 2013 to 2018 were utilised to achieve this study’s objectives. The results of this study revealed that CEOs’ experience had a significantly positive association with REM. Meanwhile, CEOs’ tenure had no impact on REM among Jordanian firms. Also, the results exposed the presence of a significantly negative association between CEO duality and REM. Finally, CEOs’ political connection was found to have a significantly positive association with REM. This study offers empirical evidence on the effect of CEO characteristics on REM and how such characteristics can lead to exploitation, which brings an impact on the financial reporting quality.
Evaluation of the anticonvulsant activity of the phosphodiesterase III inhibitor cilostazol in the animal model of epilepsy

The present study is objected to evaluate the anticonvulsant activity of the phosphodiesterase III inhibitor cilostazol in the animal model of epilepsy. Conventional anti-epileptic rodent models like Maximal Electric Shock (MES)- induced convulsions and Pentylenetetrazol (PTZ) induced convulsions were used. The animals were randomly divided into six groups, with six rats in every group. Here anti-epileptic activity of cilostazol with two different doses (10 mg/kg i.p and 20 mg/kg i.p) was compared with standard drug and standard drug + Cilostazol two different doses (10 mg/kg i.p and 20 mg/kg i.p). Cilostazol (20 mg/kg i.p) exhibited an anticonvulsant effect in MES-induced and PTZ induced convulsion models over the Control group and cilostazol (10 mg/kg i.p). Standard drugs were shown superiority in seizure suppression activity than cilostazol (20 mg/kg i.p). The time duration of onset of clonic convulsion and period of clonic convulsions in PTZ induced convulsion were increased and decreased respectively when compared to Standard drug + cilostazol both doses and standard drug alone. Phenytoin abolished convulsions induced by MES- convulsion model. So the present study established that cilostazol has low anticonvulsant efficacy in comparison with conventional drugs (Phenytoin and Sodium Valproate). The potentiating effect of cilostazol with standard drugs was also demonstrated.
A Study of Kinship Terms in Thai from the Culture and Cognitive Perspectives

The kinship terms of Thai can be divided into native kinship terms and foreign kinship terms based on the source, and can also be divided into civilian kinship terms and royal kinship terms based on the users. Thai kinship terms have different degrees of distinction in the following six dimensions: paternal and maternal, age, gender, the lineal and the collateral, consanguinity and affinity, users and use occasions. The unique use rules of Thai kinship terms reflect Thai people’s concept of the distinctions between superiority and inferiority, seniors and juniors, intimacy and estrangement. In addition, Thai kinship terms reflect the marriage form that the Thais have experienced, and also reflect Thai people’s ethnic cognitive orientation of experience familiarity, cognitive distance and metaphorical thinking.
Strong Motion Data Based Regional Ground Motion Prediction Equations for North East India Based on Non-Linear Regression Models

ABSTRACT Existing Ground Motion Prediction Equations (GMPE) in practice for North East India have been developed using limited or simulated datasets of recorded ground motions. The current study presents the development of a new GMPE based on a well-established model considering actual recorded ground motion data comprising of acceleration, magnitude, and hypocentral distances. A larger dataset with magnitudes ranging from 4.2 to 6.9 and up to 640 kms, with a total of 204 recordings is used in non-linear multiple-regression. The newly developed GMPE could predict ground acceleration realistically over larger ranges of distance and magnitudes, compared to existing GMPEs.
Comparative analysis of imaging and novel markerless approach for measurement of postural parameters in dental seating tasks

Postural inaccuracies in persistent dental tasks indicated an upsurge in the prevalence of musculoskeletal disorders in dentists. This makes it imperative to restrain awkward postural movements while working. Biased results in self-reporting surveys; discomfort, expense, and time consumption involved in using wearable sensors; and expert’s opinion are required in observational methods. Hence, it is important to use significantly reliable, cheap technology as a substitute to overcome the shortcomings of the mentioned techniques. In this study, the markerless Kinect V2–based system was developed and compared with the conventional imaging technique for real-time postural assessment of dental seating tasks. The study assessed the angle parameters related to the dentist’s bodily movement of upper arm, lower arm, wrist, neck, and trunk. Ten dentists from the local dental institution volunteered for the study. Dentists were monitored with both techniques while performing real-time dental procedures. The agreement between the techniques was assessed using Bland–Altman plot at 95% bias, Pearson’s (r1) and concordance (r2) correlation coefficients, mean difference, and percentage error. For conclusive agreement analysis, contingency coefficient, proportion agreement index, Cohen’s kappa, and Mann–Whitney U at 95% confidence interval (CI) were evaluated. Data acquired from both techniques possessed strong correlations (r1 and r2 >0.90). Good agreement in Rapid Upper Limb Assessment data using Cohen’s kappa (0.67) at standard Landis and Koch’s scale was also observed. Postural analysis of slow-motion tasks like dentistry using the Kinect V2 system proved to be unobtrusive and efficient. This may be used by dentists to have periodic postural check. In future, Kinect V2–based feedback system may be used to develop an assistive technology using predictive algorithms, which may help in reducing the probability of occurrence of work-related musculoskeletal disorders in dentists.
Trialling a real-time drone detection and validation protocol for the koala (Phascolarctos cinereus)

Remotely piloted aircraft system (RPAS), or drone, technology has emerged as a promising survey method for the cryptic koala. We demonstrate an in-field protocol for wild koala RPAS surveys which provides real-time validation of thermal signatures. During 15 trial flights using a quadcopter drone (DJI Matrice 200 v2) we successfully detected and validated koala thermal signatures (n = 12) using two in-field approaches: validation by on-ground observer (n = 10) and validation using 4K footage captured and reviewed directly after the survey (n = 2). We also provide detectability considerations relative to survey time, temperature, wildlife–RPAS interactions and detection of non-target species, which can be used to further inform RPAS survey protocols.
Reduced Medial Prefrontal Control of Palatable Food Consumption Is Associated With Binge Eating Proneness in Female Rats

Binge eating is the core, maladaptive eating behavior that cuts across several major types of eating disorders. Binge eating is associated with a significant loss of control over palatable food (PF) intake, and deficits in behavioral control mechanisms, subserved by the prefrontal cortex (PFC), may underlie binge eating. Few studies, to date, have examined whether the PFC is directly involved in the expression of binge eating. As such, the present study investigated the functional role of the medial PFC (mPFC) in PF consumption, using an individual differences rat model of binge eating proneness. Here, we tested the hypothesis that binge eating proneness (i.e., high levels of PF consumption) is associated with reduced mPFC-mediated behavioral control over PF intake. In experiment 1, we quantified PF-induced Fos expression in both excitatory and inhibitory neurons within the mPFC in binge eating prone (BEP) and binge eating resistant (BER) female rats. In experiment 2, we pharmacologically inactivated the mPFC of BEP and BER female rats, just prior to PF exposure, and subsequently quantified PF intake and scores of feeding behavior. While most Fos-expressing neurons of the mPFC in both BEPs and BERs were of the excitatory phenotype, fewer excitatory neurons were engaged by PF in BEPs than in BERs. Moreover, pharmacological inactivation of the mPFC led to a significant increase in PF intake in both BEPs and BERs, but the rise in PF consumption was stronger in BEPs than in BERs. Thus, these data suggest that lower, PF-induced excitatory tone in the mPFC of BEP rats may lead to a weaker, mPFC-mediated behavioral “brake” over excessive PF intake.
The Significance of Personal Value, Risk Attitude and Trust on Life Insurance Ownership in the Northern Regions of Malaysia

ABSTRACT This paper examines the relationships of life insurance ownership with personal value, risk attitude and trust among the individuals in the northern regions of Malaysia to enable the undertaking of appropriate actions in promoting life insurance ownership by individuals (residing in the northern regions of Malaysia) who have not owned life insurance yet. A structured questionnaire was used to collect data. Stratified random sampling method was used to approach respondents. The data were subject to binary logistic regression analysis. The major finding shows that only trust is found to have a (positive and) significant relationship with life insurance ownership. Thus, this paper proposes that life insurance agents are required to undergo professional trainings in life insurance selling to minimize the incidents of misconducts among agents. This can promote a greater trust among the prospects in agents and increase the likelihood of owning life insurance. In addition, directions for future research are also highlighted. Keywords: Personal value; risk attitude; trust; life insurance ownership; Malaysia ABSTRAK Kertas ini mengkaji hubungan pemilikan insurans hayat dengan nilai peribadi, sikap terhadap risiko dan kesediaan mempercayai di kalangan individu di kawasan utara Malaysia supaya tindakan wajar boleh diambil untuk meningkatkan pemilikan insurans hayat di kalangan individu (yang tinggal di kawasan utara Malaysia) yang masih belum memiliki insurans hayat. Soal selidik yang berstruktur digunakan untuk mengutip data. Persampelan berstrata rambang digunakan untuk mendapatkan responden. Data dianalisa menggunakan analisis regresi logistik binar. Penemuan penting kajian menunjukkan hanya kesediaan mempercayai mempunyai hubungan (positif) yang ketara dengan pemilikan insurans hayat. Oleh itu, kertas ini mencadangkan ejen insurans hayat perlu menghadiri latihan profesional berhubung dengan penjualan insurans hayat supaya peristiwa salah laku di kalangan ejen boleh dikurangkan. Ini dapat meningkatkan kepercayaan prospek pada ejen dan meningkatkan pemilikan insurans hayat. Di samping itu, hala tuju untuk penyelidikan pada masa depan juga dicadangkan. Kata kunci: Nilai peribadi; sikap terhadap risiko; kesediaan mempercayai; pemilikan insurans hayat; Malaysia
PROCESSING OF ENGLISH-MALAYALAM CODE MIXED LANGUAGES USING NLP TECHNIQUES

-Code Mixing (CM) is an inclining research zone in Natural language processing (NLP) and it is characterized as blending of at least two dialects together in one record or sentence particularly in web-based life content like Facebook remarks, WhatsApp visits and so forth. In this day and age people are imparting their musings or insights through web-based life stages. In any case, rather than utilizing single language as their correspondence medium clients switch to and fro between various dialects, and this information is known as code mixed languages. Processing of code-mixed language is a challenging task in NLP. in this paper I attempted to learn about various assignments which are associated with preparing code mixed (CM) languages.
EFFECTS OF MERGER AND ACQUISITION ANNOUNCEMENTS ONSTOCK RETURNS: AN EMPIRICAL STUDY OF BANKS LISTED ON NSEAND NYSE

We use the event study method to examine the merger and acquisition announcement effects on the stock returns of the sample of 14 acquiring banks from India and the United States (US). The study concludes that although different markets react differently, such news does impact the stock price reaction by generating some abnormal returns around the announcement date. Since the cumulative average abnormal returns (CAARs) on most of the days in the event window period, as well as the post-event-window period, are significant for the shares of the Indian acquiring banks, the Indian market, an emerging market is more sensitive to such information as compared to the US market, a developed one.
Avaliação da contaminação, sobrevivência e remoção do coronavírus em sistemas de tratamento de esgoto sanitário

O mundo vem sofrendo uma das mais fortes pandemias da historia, causada pelo virus SARS-CoV-2. Ate agora, ha relatos de aproximadamente nove milhoes e sete mil de infectados no mundo. Embora nao haja relato conclusivo sobre a transmissao fecal-oral do novo coronavirus entre pessoas, acredita-se que esse tipo de transmissao seja possivel, uma vez que o SARS-CoV-2 ja foi detectado em efluentes domesticos e em fezes de pacientes. Este artigo consiste em uma revisao de literatura avaliando a sobrevivencia dos virus da familia Coronaviridae atraves do esgoto, seja pela presenca no efluente (corrente liquida), seja pela presenca no lodo de estacao de tratamento, que poderao causar contaminacoes pelo manejo inadequado dos residuos produzidos no sistema de tratamento. Foi observado que o virus e sensivel a temperatura e as condicoes do meio, como incidencia da radiacao solar, concentracao de amonia etc. Com relacao as tecnologias de tratamento, embora a desinfeccao seja a etapa primordial para inativacao do patogeno, algumas tecnologias de tratamento secundario, notadamente MBR e Lagoas de Estabilizacao, podem auxiliar na remocao de patogenos virais. Por fim, o trabalho mostrou a maior presenca de farmacos a base de cloroquina, os quais tem sido utilizados no combate a doenca e podem ser toxicos a sistemas anaerobios, principal rota de tratamento de esgoto sanitario do Brasil. Diante do novo cenario no pais, e necessario que as ETEs passem por readequacoes, tendo em vista a maior concentracao do patogeno SARS-CoV-2.
The Mammalian Parasphenoid: Its Occurrence in Marsupials

ABSTRACT In non-mammalian amniotes, the parasphenoid is a midline dermal element with a narrow rostral portion, the cultriform process, linked to the interorbital septum and an expanded distal portion, the alae or wings, forming part of the ventral skull base. In mammals, the parasphenoid has not been found in extant monotremes and only a handful of reports of a reduced parasphenoid (a remnant of the cultriform process) have been made for extant marsupials and placentals. Most reports are in serially-sectioned perinatal specimens where the contrast between the intramembranous origin of the parasphenoid and the overlying endochondral basisphenoid facilitates delimiting the different elements forming the skull base. The only report of a parasphenoid remnant in adult marsupials is in the white-eared opossum, Didelphis albiventris, and it was published more than 100 years ago. Here, we report the results of a survey of 576 specimens of Didelphidae and 115 other Marsupialia in the extant collections of the Section of Mammals, Carnegie Museum of Natural History. We observed what we interpret as a parasphenoid remnant in some juveniles and adults from ten of the 27 didelphid species studied: Didelphis albiventris, Didelphis marsupialis, Didelphis virginiana, Marmosa murina, Monodelphis arlindoi, Monodelphis domestica, Philander opossum, Thylamys elegans, Thylamys pusilla, and Thylamys venustus. This element was variable in its presence within the collection, as well as in its size, form, and position. In our largest specific sample, the Virginia opossum, Didelphis virginiana, a parasphenoid was present in 55% of 238 specimens. It is uncertain if the variable occurrence reflects a true absence of the parasphenoid or its loss during specimen preparation. Outside of Didelphidae, we noted a substantial parasphenoid in the microbiothere Dromiciops gliroides, contributing to a midline septum that partially divides the nasopharynx into two channels, and a probable small one in the macropodid Thylogale sp. In extinct mammals and non-mammalian cynodonts, a midline mesocranial ridge interpreted by prior authors as composed of or including a parasphenoid has a wide distribution, supporting the presence of this structure as primitive for Mammalia. It is suggested here that the Miocene platypus Obdurodon has a well-developed parasphenoid further supporting the presence of a parasphenoid as a plesiomorphic feature for Mammalia that is independently lost in some therians and apparently in extant monotremes.
Upper Mantle Anisotropy beneath the Western Segment, NW Indian Himalaya, Using Shear Wave Splitting

This study investigates the upper mantle deformation pattern beneath the Indo-Eurasia collision zone utilizing the core-refracted (S(K)KS) phases from 167 earthquakes recorded by 20 broadband seismic stations deployed in the Western Himalaya. The 76 new shear wave splitting measurements reveal that the fast polarization azimuths (FPAs) are mainly oriented in the ENE-WSW direction, with the delay times varying between 0.2 and 1.7 s. The FPAs at most of the stations tend to be orthogonal to the major geological boundaries in the Western Himalaya. The average trend of the FPAs at each station indicates that the seismic anisotropy is primarily caused due to strain-induced deformation in the top ~200 km of the upper mantle as a result of the ongoing Indo-Eurasian collision. A contribution from the mantle flow in the direction of the Indian plate motion is possible. The mantle strain revealed in the present study may be due to a combination of basal shear resulting from plate motion and ductile flow along the collision front due to compression.
Herbal extraction procedures: need of the hour

Extraction is the first most important step for preparing herbal drug formulations. It serves as an alternate method to identify the lead compound by isolating the active compounds from the crude drug using various extraction techniques by adding suitable solvent. Selection of solvent is the most important step as the success rate depends on it. Thus, by identifying the lead compound, extraction plays an important role in the process of drug discovery. In this review, different methods of extraction used for extracting the herbal extracts have been discussed with their advantages and disadvantages and also a brief discussion on solvent selection and actions of few phytochemicals have also been discussed.
ACADEMIC STRESS SCALE: A PSYCHOMETRIC STUDY FOR ACADEMIC STRESS IN SENIOR HIGH SCHOOL

The purpose of this study was to test the construct validity and construct reliability on the academic stress scale and examined the components and indicators that could build academic stress variables. Academic stress was measured by four components, namely biological, cognitive psychosocial, psychosocial emotion, and psychosocial behavior. The populations in this study were 330 third grade students at one of the private high schools in Lampung. The samples in this study were 140 students. The sampling technique applied to cluster random sampling. The academic stress scale was employed as the data collection method. The research data were analyzed with Structural Equation Modeling (SEM) through the SmartPLS 3.2. 8 program. Based on the results of data analysis, the components and indicators which built academic stress variables were declared as valid and reliable. The most dominant component reflecting academic stress was cognitive psychosocial by loading factor 0.631. Meanwhile, the weakest component reflecting academic stress was biological by the loading factor value of 0.525. These results indicated that all components and indicators were able to reflect and build academic stress variables. Thus, the measurement model could be accepted because the theory describing the academic stress variable fit with the empirical data obtained through the subject. Article visualizations:
Customer-Based Brand Equity for Tourist Destinations: A Comparison of Equities of Puerto Rico and the US Virgin Islands

Historically, the Caribbean tourism destinations have competed based on their largely undifferentiated marketing mix. More recent evidence from the Caribbean tourism promotional practice, however, indicates the realization in the practitioner community that developing a distinct brand equity is critical for success. This paper aims to identify and measure elements of brand equity for Puerto Rico and the US Virgin Islands, compare the brand equity of the two destinations, and provide branding recommendations. In this study, these destinations were subjected to a customer-based brand equity for tourism destinations (CBBETD) model comprising the five dimensions of brand equity – i.e., social image, price/ value, trustworthiness, identification/attachment, and brand performance. The CBBETD scores were then compared in order to understand better the differences in brand equity between these two similarly placed US territories in the Caribbean.
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA): Assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies

Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest, tax, depreciation and amortisation (EBITDA) may be misleading if labelled, defined and calculated inconsistently. Research purpose: To assess the decision-usefulness of EBITDA disclosure by Johannesburg Stock Exchange (JSE)-listed companies. Motivation for the study: Prior research on voluntary disclosure largely excluded EBITDA from its focus, accepting it as standardised. Research approach/design and method: A quantitative content analysis was used to analyse the EBITDA disclosure in 220 Stock Exchange News Service (SENS) reports in which JSE-listed companies reported their annual results for the period 2014–2016. Main findings: Companies inconsistently labelled, defined and calculated EBITDA. Twenty-four per cent of the SENS reports labelled and defined EBITDA as earnings before interest, tax, depreciation and amortisation, but calculated it by adjusting for other items as well. Companies’ definitions of EBITDA also differed widely, with 27 different definitions identified in 52 SENS reports that disclosed an unmodified EBITDA label. Practical/managerial implications: Existing JSE reporting requirements appear lacking in ensuring that companies disclose EBITDA that is faithfully represented and comparable. The identified diversity of definitions has implications where EBITDA is used for valuation and contracting purposes. Contribution/value-add: The study contributes to the voluntary disclosure literature by focussing on a non-GAAP earnings measure that has largely been ignored by prior research, namely EBITDA. Empirical evidence is presented on the diversity that exists in EBITDA disclosure by JSE-listed companies.