Miracle-dz/UniFAR-FTUs huggingface dataset:
The Influence of Source Credibility and Attribution of Blame on Juror Evaluation of Liability of Industry Specialist Auditors

A substantial body of academic research has studied the decision making process of jurors in an audit litigation setting. Several studies explicitly invoke theories of source credibility (Brandon and Mueller 2006, 2008; Buckless and Pearce 1993; Grenier et al. 2012; Sonnier et al. 2012) or attribution of blame (Brandon and Mueller 2006, 2008; Grenier et al. 2013; Kadous 2000, 2001; Kadous and Mercer 2012; Lowe and Reckers 1994; Reffett 2010; Sonnier et al. 2012) to develop hypotheses. This study builds on a pilot study by the authors previously published in this journal and develops a model that examines the interrelationship of source credibility and attribution of blame on juror decision making. This is the first study to demonstrate how each theory separately and jointly contributes to jurors’ decisions. The impact of the characteristics of an audit on juror decisions is of increasing importance as the auditing profession enters the new regime of International Financial Reporting Standards and its anticipated, unchartered litigation environment. Kadous and Mercer (2012) finds that the effect of accounting standard precision on juror decisions depends on both a company’s reporting choice and whether it is consistent with industry norms. Grenier et al. (2013) applies responsibility theory from Schlenker et al. (1994) to predict that the effect of standard precision depends on the auditor’s technical expertise and whether the auditor uses a judgment aid. They find that when standards are precise,
0974 – 5211 α-amylase inhibition and antioxidant activity of Pterocarpus

In this study, methanol leaf extract of Pterocarpus osun and its fractions were assessed for anti-diabetic ability using in vitro α-amylase inhibitory potential and antioxidant activities determined by DPPH radical s cavenging effect, reducing power and total phenolic content. Our results showed that t e extract had a dose dependent prevention of digestion of carbohydrates by inhibit ing α-amylase. The maximum effect was observed at 2.0mg/ml was (74.98±4.35%, P<0.05). At 0.2mg/ml, the aqueous fraction demonstrated 71.87±3.41% inhibitio n which is comparable to 88.10±4.59% of acarbose used as reference drug. The hexane and chloroform fractions demonstrated lower ( P<0.05) inhibitory activity; 16.16 and 14.34% respectively. The total phenolic content of the P. osun extract measured using Folin Ciocalteu reagent in terms of gallic acid equivalen t (GAE) was found to be 97.01±0.02mg/g. The DPPH radical scavenging activit y of the extract increased with concentration but was significantly less than ( P<0.05) ascorbic acid used as positive control. The radical scavenging activity of the aqu eo s fraction (94.60±3.45%) at 0.2mg/ml was however higher than that of reference drug. The hexane and chloroform fractions however showed lower radical scavenging a ctivity; 12.35±0.07 and 46.20±1.23% respectively. The extract showed dose-d ependent increase in reducing power. The aqueous fraction however showed highest reducing ability while the nhexane fraction had lowest. This study indicates th at α-amylase inhibitory and antioxidant activities of the methanol extract of P. osun resides in the aqueous fraction.
Antioxidant Properties of the Oleanolic Acid Isolated from Cassia auriculata ( Linn )

Medicinal plants are sources of great economic value all over the world medicinal herbs have a long history in improving human health and curing various diseases. A wide interest has been made for researchers using herbal material in identification of the active components and verification of their efficiency. Many researches are working seriously to find out substitutes for antibiotics as they cause side effects on the functioning of different parts of the body, organs and systems over the last twenty years. To screen the bioactive compound and to analyze the antioxidant properties of selected medicinal plant. The bioactive compound was isolated from the medicinal plant Cassia auriculata and it was identified as oleanolic acid by different spectral studies viz., FT-IR (Fourier Transform Infrared (spectroscopy), 1H NMR and 13C NMR (Nuclear Magnetic Resonance). The leaf extract of the Cassia auriculata significantly shows the antioxidant properties in higher level against the entire test. To understand the pharmacological role of the isolated bioactive compound oleanolic acid, it has become important to study. This research can be considered as an important preliminary study on the isolation and identification of bioactive compound from Indian medicinal plants that may be useful in the treatment of microbial diseases in the future.
Towards a new generation of ontology based data access

Ontology Based Data Access (OBDA) refers to a range of techniques, algorithms and systems that can be used to deal with the heterogeneity of data that is common inside many organisations as well as in inter-organisational settings and more openly on the Web. In OBDA, ontologies are used to provide a global view over multiple local datasets; and mappings are commonly used to describe the relationships between such global and local schemas. Since its inception, this area has evolved in several directions. Initially, the focus was on the translation of original sources into a global schema, and its materialisation, including non-OBDA approaches such as the use of Extract Transform Load (ETL) workﬂows in data warehouses and, more recently, in data lakes. Then OBDA-based query translation techniques, relying on mappings, were proposed, with the aim of removing the need for materialisation, something especially useful for very dynamic data sources. We think that we are now witnessing the emergence of a new generation of OBDA approaches. It is driven by the fact that a new set of declarative mapping languages, most of which stem from the W3C Recommendation R2RML for Relational Databases (RDB), are being created. In this vision paper, we enumerate the reasons why new mapping languages are being introduced. We discuss why it may be relevant to work on translations among them, so as to beneﬁt from the engines associated to each of them whenever one language and/or engine is more suitable than another. We discuss the emerging concept of “mapping translation”, the basis for this new generation of OBDA, together with some of its desirable properties: information preservation and query result preservation. We show several scenarios where mapping translation can be or is being already applied, even though this term has not necessarily been used in existing literature.
Unified Verbalization for Speech Recognition & Synthesis Across Languages

We describe a new approach to converting written tokens to their spoken form, which can be shared by automatic speech recognition (ASR) and text-to-speech synthesis (TTS) systems. Both ASR and TTS need to map from the written to the spoken domain, and we present an approach that enables us to share verbalization grammars between the two systems while exploiting linguistic commonalities to provide simple default verbalizations. We also describe improvements to an induction system for number names grammars. Between these shared ASR/TTS verbalizers and the improved induction system for number names grammars, we achieve signiﬁcant gains in development time and scalability across languages.
Running head : QUALITATIVE INDIVIDUAL DIFFERENCES 1 Beyond Means : Are There Stable Qualitative Individual Differences in Cognition ?

In this paper we propose a new set of questions that focus on the direction of effects. In almost all studies the direction is important. For example, in a Stroop task it implies one theoretical explanation if incongruent words are slowed relative to congruent ones, but a completely different theoretical explanation if congruent words are slowed down relative to incongruent ones. We ask a ‘does everybody’ question, such as, ‘does every individual show a Stroop effect? ’ Or, ‘does every individual respond faster to loud as soft tones? ’ If all individuals truly have effects in the same direction that implicate a common theory we term the differences among them as quantitative individual differences. Conversely, if all individuals truly have effects in contrasting directions that implicate different theories we term the differences among them as qualitative individual differences. Here, we provide a users-guide to the question of whether individual differences are qualitative or quantitative. We discuss new software for assessment, and, more importantly, how the question impacts theory development in cognitive science. Our hope is that this mode of analysis is a productive tool in researchers’ toolkits.
PHONETICS AND PHONOTACTICS OF VOWEL LARYNGEALIZATION IN UPPER NECAXA TOTONAC

The present paper reports on an investigation of the phonetics and phonotactics of vowel laryngealization in Upper Necaxa Totonac. Using analysis techniques inspired by corpus linguistics, an analysis of transcribed dictionary forms revealed a highly significant relationship between vowel laryngealization and the consonant that followed immediately after the vowel. Specifically, laryngealized vowels were far more likely to occur before glottal stops than non-laryngealized vowels were. Further to these findings, an acoustic measure of voice quality (H1-H2) was extracted from multiple time points of laryngealized and non-laryngealized vowels before and after glottal stops and other consonants. A statistical comparison of H1-H2 values between vowels in various contexts revealed that vowels followed by glottal stops had stronger indications of non-modal phonation regardless of their own laryngealization category, while vowel laryngealization itself did not affect H1-H2. In light of these findings, the the laryngealized vowels may be interpreted as resulting from collocation with glottal stops instead of bearing contrastive larygnealization themselves.
Thermodynamics of Enzyme-Catalyzed Reactions: Part 6—1999 Update

This review serves to update previously published evaluations of equilibrium constants and enthalpy changes for enzyme-catalyzed reactions. For each reaction the following information is given: the reference for the data; the reaction studied; the name of the enzyme used and its Enzyme Commission number; the method of measurement; the conditions of measurement [temperature, pH, ionic strength, and the buffer(s) and cofactor(s) used]; the data and an evaluation of it; and, sometimes, commentary on the data and on any corrections which have been applied to it or any calculations for which the data have been used. The data from 96 references have been examined and evaluated. Chemical Abstract Service registry numbers are given for the substances involved in these various reactions. There is also a cross reference between the substances and the Enzyme Commission numbers of the enzymes used to catalyze the reactions in which the substances participate.
THE EFFECT OF SPEECH STYLE AND DEACCENTUATION ON VOWEL INTRUSION IN TURKISH COMPLEX ONSETS

Inserted vowels, common in loanword phonology, are typically assumed to be epenthetic, but can also be intrusive – the result of an open transition between adjacent consonant gestures. Inserted vowels in onset clusters in Turkish loanwords, I argue, are such intrusive vowels, rather than being harmonizing epenthetic vowels as previously claimed ([7], [20], [13], [21]). Acoustic data from a production experiment with six speakers shows that onset-repairing vowels are shorter than underlying vowels. They are also more affected by the following vowel, particularly in deaccented casual speech. Furthermore, a switch from careful to casual speech significantly shortens underlying vowels, but not inserted vowels, suggesting that even in careful speech, the duration of non-lexical (intrusive) vowels is already reduced to the limits of what Turkish gestural timing allows. These results have implications for Turkish syllable structure, vowel harmony, and the phonologization of vowel insertion.
Immigration enforcement, crime, and demography

This study leverages a remarkable natural experiment created by recent legislation in Arizona to study the impact on crime of a large decline in the state’s Mexican immigrant population. We show that this population decreased by as much as 20 percent in the wake of the passage of a broad-based “E-Verify” law requiring employers to verify the immigration status of new employees. In contrast to previous literature, we find evidence that property crimes declined in response to labor-market based immigration enforcement. However, these results are driven by a remarkable decline in the share of the immigrant population that is young and male and, as such, the effects are purely compositional. Thus this research serves as reminder that the effects of immigration enforcement are mediated substantially by demographic factors.
Jointly Adversarial Enhancement Training for Robust End-to-End Speech Recognition

Recently, the end-to-end system has made signiﬁcant break-throughs in the ﬁeld of speech recognition. However, this single end-to-end architecture is not especially robust to the input variations interfered of noises and reverberations, resulting in performance degradation dramatically in reality. To alleviate this issue, the mainstream approach is to use a well-designed speech enhancement module as the front-end of ASR. However, enhancement modules would result in speech distortions and mismatches to training, which sometimes degrades the AS-R performance. In this paper, we propose a jointly adversarial enhancement training to boost robustness of end-to-end systems. Speciﬁcally, we use a jointly compositional scheme of mask-based enhancement network, attention-based encoder-decoder network and discriminant network during training. The discriminator is used to distinguish between the enhanced features from enhancement network and clean features, which could guide enhancement network to output towards the realistic distribution. With the joint optimization of the recognition, enhancement and adversarial loss, the compositional scheme is expected to learn more robust representations for the recognition task automatically. Systematic experiments on AISHELL-1 show that the proposed method improves the noise robustness of end-to-end systems and achieves the relative error rate reduction of 4.6% over the multi-condition training
Antimetastatic Effect of Fucoidan-Sargassum against Liver Cancer Cell Invadopodia Formation via Targeting Integrin αVβ3 and Mediating αVβ3/Src/E2F1 Signaling

Background: Fucoidan is a fucose-enriched, sulfated polysaccharide found in brown algae; in recent years, this polysaccharide has been found to exert several biological effects, including antitumor effects, such as antiproliferation, activating apoptosis, and anti-angiogenesis of cancer cells. However, the antimetastatic effect of fucoidan and the related targeting receptors remain unknown. In the present study, we examined the inhibition of invadopodia formation and underlying mechanism of fucoidan on human liver cancer cells. Methods: We used 98% purified fucoidan from Sargassum species to treat the hepatocellular carcinoma (HCC) cells SMMC-7721, Huh7 and HCCLM3 in vitro and the HCCLM3 cell line in vivo. The HCC cells were cultured with various concentrations of Fucoidan-Sargassum (0-30 mg/mL). Migration, invasion and wound healing assays were performed to determine the antimetastatic effect of fucoidan on the HCC cells. Western blot analysis and immunofluorescence staining were conducted to determine the expression levels of invadopodia formation-regulating proteins and the targeting membrane receptor proteins. Results: Fucoidan-Sargassum inhibited the migration and invasion of HCC SMMC-7721, Huh7 and HCCLM3 cells in a dose-dependent manner. In the HCCLM3 cells, Fucoidan-Sargassum also decreased the expression levels of invadopodia-related proteins including Src, Cortactin, N-WASP, ARP3, CDC42, MMP2, MT1-MMP, and the targeting receptors integrin αV and β3 in a dose-dependent manner. Fucoidan-Sargassum also increased the levels of endoplasmic reticulum-related proteins, including GRP78, IRE1, SPARC, and the type IV collagen receptor proteins integrin α1 and β1. In vivo, Fucoidan-Sargassum reduced the size of liver tumors and decreased the number of lung metastatic foci in nude mice with hepatocellular carcinoma xenografts. Conclusion: These findings indicate that Fucoidan-Sargassum has an antimetastatic effect on SMMC-7721, Huh7 and HCCLM3 liver cancer cells, and the underlying mechanism involves targeting ITGαVβ3 and mediating the ITGαVβ3/SRC/E2F1 signaling pathway. These results suggest that Fucoidan-Sargassum may be a promising therapeutic antimetastatic compound in the development of a metastasis-preventive drug for treating liver cancer.
Attractors: Incidental Values That Influence Forecasts of Change

This article examines whether forecasts of change are in ﬂ uenced by attractors , salient values in the direction of the considered change. When an attractor is relatively distal from (vs. proximal to) the base value from which change originates, it encourages forecasts of greater change. Participants showed this pattern when predicting which of two airfare changes was imminent (Study 1) and by how much gas prices (Study 2) or a stock ’ s price (Study 3) would change. Attractors have this in ﬂ uence because they alter the way people translate even equivalent subjective interpretations of prospective changes into objective forecasts of change. In the context of a distal (vs. a proximal) attractor, forecasters thought more objective change was necessary to re ﬂ ect the same subjective characterization of that change (Study 4). Having participants precommit to a subjective interpretation of an objective amount of change reduced a subsequently introduced attractor ’ s in ﬂ uence on forecasting (Study 5). Following almost ﬁ ve decades of research showing many ways arbitrary values anchor judgments, we discuss how attractors re ﬂ ect the ﬁ rst evidence that such values can also in ﬂ uence adjustment.
→ " Y " N X " Generation N Y " X " Inference ( segmentation ) X " → $ X " → $ X " →

In real-world practice, medical images acquired in different phases possess complementary information, e.g., radiologists often refer to both arterial and venous scans in order to make the diagnosis. However, in medical image analysis, fusing prediction from two phases is often difficult, because (i) there is a domain gap between two phases, and (ii) the semantic labels are not pixel-wise corresponded even for images scanned from the same patient. This paper studies organ segmentation in two-phase CT scans. We propose Phase Collaborative Network (PCN), an end-to-end framework that contains both generative and discriminative modules. PCN can be mathematically explained to formulate phase-to-phase and data-to-label relations jointly. Experiments are performed on a two-phase CT dataset, on which PCN outperforms the baselines working with onephase data by a large margin, and we empirically verify that the gain comes from inter-phase collaboration. Besides, PCN transfers well to two public single-phase datasets, demonstrating its potential applications.
Results From a Prospective Cohort Study

Objective: The aim of the study is to examine whether the playing of driving games and the viewing of music videos during adolescence predict crash involvement in emerging adulthood. Method: A prospective cohort study (N=471) with a 5-year interval was used to measure adolescents’ gender, media use, personality characteristics (baseline measurement), and crash involvement (follow-up). At baseline measurement (2006), respondents were 17 or 18 years old and did not yet have their driver’s license. Data were analyzed by means of logistic regression analyses and the calculation of attributable risks. Results: Respondents who watched music videos at least several times a week (OR=4.319) or respondents who played drive’em up games at least a few times a month (OR=3.125) had a heightened chance of being involved in a car crash five years later, even after controlling for their total media exposure, gender, and personality characteristics. Implications for prevention are discussed.
The choice of lending patterns by Japanese banks during the 1980 s and 1990 s : The causes and consequences of a real estate lending boom

This paper presents empirical evidence on the choice of bank lending patterns by using a sample of 113 listed Japanese banks over the past two decades. In the second half of the 1980s, banks with weak capital positions, or having lost good customer bases, shifted their portfolio from loans to the manufacturing sector to those to the real estate sector, whose assets were, at the time, experiencing significant inflation. Thus, banks switched some of their operations towards collateral lending during this period. When land prices collapsed in the 1990s, Banks with a larger share of real estate lending found themselves with a higher bad loan ratio or lower profitability. Weakly capitalized banks, however, continued to refinance unprofitable real estate firms, rather than to provide new lending to the manufacturing sector in this post-bubble era. Finally, the strengthening of the regulatory and supervisory framework in 1997-98 may have weakened such soft-budget-constraints problems.
The Study of Relationship between Size , value and Liquidity Risk with Excess Return of stock in Tehran exchange market

Investors always are thinking to earn more profits and reduce the risk, sothe different models over the years, has been developed for the assessment of risk and return. The most complete model that has provided is Fama and French model. In this study we investigated the role of various risk factors, including size, value and liquidity on capital asset pricing, and liquidity influence on improving the predictive power of the model. Thestatistical populationof the study is all firms listed in Tehran stock exchange and sample consisting of 155 companies for period of 20072011. Research findings indicate that there is no positive relationship between risk factors and excess stock returns inTehran Stock Exchange.
Fuzzy Wavenet ( FWN ) classifier for medical images

The combination of wavelet theory and neural networks has lead to the development of wavelet networks. Wavelet networks are feed-forward neural networks using wavelets as activation function. Wavelets networks have been used in classification and identification problems with some success. In this work we proposed a fuzzy wavenet network (FWN), which learns by common back-propagation algorithm to classify medical images. The library of medical image has been analyzed, first. Second, Two experimental tables’ rules provide an excellent opportunity to test the ability of fuzzy wavenet network due to the high level of information variability often experienced with this type of images. We have known that the wavelet transformation is more accurate in small dimension problem. But image processing is large dimension problem then we used neural network. Results are presented on the application on the three layer fuzzy wavenet to vision system. They demonstrate a considerable improvement in performance by proposed two table’s rule for fuzzy and deterministic dilation and translation in wavelet transformation techniques.