Miracle-dz/UniFAR-FTUs huggingface dataset:
The Distraction Effect of Non-Audit Services on Audit Quality

Abstract Regulators have expressed concerns that an emphasis on non-audit services (NAS) could distract from the audit function, even for clients with minimal NAS purchases. Motivated by this concern, we examine whether a greater emphasis on providing NAS to audit clients generally (i.e., not to a specific client) can distract from the audit function, thus reducing audit quality. We find evidence of an NAS distraction effect, where a greater emphasis on NAS at the audit office-level results in more client financial statement restatements, even after controlling for client-specific NAS. Further, the association exists among clients that purchase minimal NAS, suggesting that this association relates to distraction effects in addition to independence issues examined in prior research. This study should be of interest to audit firms, audit committees, and regulators because it provides new evidence regarding issues related to a business model that includes both audit and non-audit services.
OPTICAL FLOW ON A FLAPPING WING-MICRO AIR VEHICLE TO AVOID COLLSIONS AND STEER

In this paper, we apply optical flow to a flapping wing micro air vehicle (FWMAV) with light weight and a limited payload to avoid obstacles in its flight environment without prior position information of obstacles. In particular, we introduce the FWMAV equipped with a first-person view (FPV) module used to drive a vehicle from the pilot’s viewpoint. In addition, we propose a simple vision algorithm based on the time-to-contact (TTC) which helps FWMAV move toward the opposite direction from obstacles during flight. The experimental results show that the proposed method can be employed for obstacle avoidance.
Simultaneous qualitative and quantitative analysis of morroniside and hederacoside D in extract mixture of Cornus officinalis and Stauntonia hexaphylla leaves to improve benign prostatic hyperplasia by HPLC-UV

With the improvement in the standard of living and extension of life expectancy, the incidence of prostate diseases has increased yearly, thus becoming a serious disease affecting the health of men. The extract mixture of Cornus officinalis and Stauntonia hexaphylla leaves is a developed functional food formula to improve prostate health. This study developed a simultaneous analytical method of bioactive compounds for quantifying the mixture of Cornus officinalis and S. hexaphylla leaves using high-pressure liquid chromatography-ultraviolet (HPLC–UV). HPLC analytical condition was performed on a Hector C18 column with a mobile phase of 0.1 % formic acid in water (A) and 0.1 % formic acid in acetonitrile (B) under the following gradient conditions: 0-50 min, 12 %-40 % (B) at a flow rate of 1.0 mL/min. Meanwhile, this method was validated properly and successfully used to quantify the bioactive components of morroniside and hederacoside D in 20 sample batches and assess the quality of different ages and seasons of S. hexaphylla leaves. The result showed that the content of morroniside in the extract mixture of Cornus officinalis and S. hexaphylla leaves ranged from 1.38-1.62 mg/g, and the hederacoside D ranged from 28.42-32.02 mg/g, suggesting that this novel analytical method will be suitable for the quality control of the extract mixture to improve benign prostatic hyperplasia.
Effects of foraging mode and group pattern on vigilance behavior in water birds: a case study of mallard and black-winged stilt

Vigilance behavior is affected by many factors including foraging mode and group pattern which we attempted to understand through a case study of mallard Anas platyrhynchos and black-winged stilt Himantopus himantopus in the Hengshui Lake National Nature Reserve, China. Mallard, a swimming bird, forages in irregular and loose circular groups in open water and its foraging mode (with its head underwater looking for food) does not allow for simultaneous monitoring of potential threats above the water surface, which is why its foraging is called “blind period of foraging”. In contrast, black-winged stilt is a wading bird and forages along riversides in long linear foraging groups. Its long beak, neck and legs enable it to scan around while foraging without any obviously blind period. We used the focal sampling method and measured vigilance behavior by the time spent vigilant, vigilance frequency, average duration of vigilance, alert distance and flee distance for the two species. We predicted higher levels of vigilance and longer alert and flee distance in mallard with long blind periods of foraging. Our results indicated significant differences (p
Role of actuarial accounting in enhancing banks performance

This study aims to shed light on the significance of actuarial science in the banking sector from an accounting point of, And try to find out of the role he plays of actuarial accountant in the Sudanese banking sector and added value that he can add especially In light of a local economy which suffers from violent economic fluctuations that cast a shadow over on. financial stability, and the extent of its ability and contribution to the effectiveness of performance. The study found that Actuaries are active in banking roles despite the weakness of the actuaries who work in the banking sectors in sudan, The study also showed there's a direct relationship between economic fluctuation risks and financial crises need to adopt actuarial accounting methods, also, they have a major role to play to supports the improvement of the quality of financial reporting. The Study recommended necessity of educating decisionmakers in the banking sector on the importance of actuarial science and actuarial accountants, who play a key role through actuarial methods that effectively contribute to the bank's ability to overcome economic fluctuations and financial crises.
Changes in Stress, Anxiety, and Depression Levels of Subscribers to a Daily Supportive Text Message Program (Text4Hope) During the COVID-19 Pandemic: Cross-Sectional Survey Study (Preprint)

BACKGROUND In addition to the obvious physical medical impact of COVID-19, the disease poses evident threats to people’s mental health, psychological safety, and well-being. Provision of support for these challenges is complicated by the high number of people requiring support and the need to maintain physical distancing. Text4Hope, a daily supportive SMS text messaging program, was launched in Canada to mitigate the negative mental health impacts of the pandemic among Canadians. OBJECTIVE This paper describes the changes in the stress, anxiety, and depression levels of subscribers to the Text4Hope program after 6 weeks of exposure to daily supportive SMS text messages. METHODS We used self-administered, empirically supported web-based questionnaires to assess the demographic and clinical characteristics of Text4Hope subscribers. Perceived stress, anxiety, and depression were measured with the 10-Item Perceived Stress Scale (PSS-10), the Generalized Anxiety Disorder–7 (GAD-7) scale, and the Patient Health Questionnaire–9 (PHQ-9) scale at baseline and sixth week time points. Moderate or high perceived stress, likely generalized anxiety disorder, and likely major depressive disorder were assessed using cutoff scores of ≥14 for the PSS-10, ≥10 for the GAD-7, and ≥10 for the PHQ-9, respectively. At 6 weeks into the program, 766 participants had completed the questionnaires at both time points. RESULTS At the 6-week time point, there were statistically significant reductions in mean scores on the PSS-10 and GAD-7 scales but not on the PHQ-9 scale. Effect sizes were small overall. There were statistically significant reductions in the prevalence rates of moderate or high stress and likely generalized anxiety disorder but not likely major depressive disorder for the group that completed both the baseline and 6-week assessments. The largest reductions in mean scores and prevalence rates were for anxiety (18.7% and 13.5%, respectively). CONCLUSIONS Text4Hope is a convenient, cost-effective, and accessible means of implementing a population-level psychological intervention. This service demonstrated significant reductions in anxiety and stress levels during the COVID-19 pandemic and could be used as a population-level mental health intervention during natural disasters and other emergencies. INTERNATIONAL REGISTERED REPORT RR2-10.2196/19292
EFFECT OF WEB-BASED LIFE SKILLS EDUCATION ON NURSES’

This study aimed to assess the effect of web-based life skills education on burnout in nurses. Participants were 104 nurses who had moderate to high burnout. The intervention group received web-based life skills education over 10 weeks. A week later intervention, burnout level was measured in control and intervention groups. Comparison of mean burnout score in the intervention group before and after the intervention showed a significant reduction in total burnout score, and in emotional exhaustion and depersonalization, and a significant increase in personal accomplishment. The study showed that web-based life skills education was able to reduce level of burnout.
Laws , Beliefs , and Backlash 1

Do laws affect the beliefs and attitudes held by the public? I set up a model wherein families care about their children's beliefs, which are shaped by a combination of parental actions and the law set by society. These straightforward assumptions are sufficient to generate systematic backlash against laws – individuals move in the opposite direction of the law in an attempt to preserve the values which are important to them and are placed under threat by the law. Next, I turn to survey data from the ANES to test the implications of the model. I first focus indepth on one specific case: the state Equal Rights Amendments (ERAs), which aimed to legislate gender equality. Using a dynamic difference-in-differences identification strategy, I find robust evidence that ERA passage leads to a sharp backlash amongst men in particular, who exhibit sharply more negative attitudes toward male/female equality. This shift translates into a significant increase in Republican vote share, worsened material outcomes for women, and increased marital strife. I also test and confirm the other implications of the model – such as the fact that the backlash is passed on to the next generation and that it endures more strongly in ideologically-homogeneous communities. Next, I provide evidence against a variety of alternative mechanisms. And finally, stepping back from the ERAs, I show that virtually every major U.S. social policy law of the past half-century has induced significant backlash. Taken as a whole, these findings suggest that aggressive pushes for social change through legislation may come at a significant cost.
Effect of various land uses on potassium forms and some soil properties in Kohgiluyeh and Boyer-Ahmad Province, Southwest Iran

ARTICLE INFO ABSTRACT Changing pasture and forest land use to agricultural land use can effect on many properties of the soil and its productivity. The present research aimed to investigate various forms of K (soluble, exchangeable, non-exchangeable, and structural forms) and some soil properties in various land uses of three areas including Choram, Kakan and Bahmaei in Kohgiluyeh and Buyer-Ahmad Province. The study areas covered various land uses types including agriculture, gardens, and uncultivated soils. Four pedons were excavated in various land uses of each area (in total, 12 pedons). All pedons were described and classified based on the Keys to Soil Taxonomy. The results showed that there was not any significant positive correlation between the clay and silt contents in various land uses, while the lowest content of clay was observed in agricultural land use. The percentage of organic carbon was in its highest level in pasture land use (1.01%), and in its lowest level in agricultural (0.7%) and fallow-wheat (0.4%) cultivation. The highest and lowest pH levels were obtained in paddy soil (8.1) and garden (6.8), respectively. The maximum level of soluble, exchangeable, nonexchangeable, structural and total forms of K in the studied area were 0.5-6.1, 45-262, 86-366, 835-5197 and 967-5555 mgkg of the soil, respectively. The studied soils of Kakan and Choram areas had the lowest and highest levels of non-exchangeable, structural, and total forms of K, respectively. In addition, the highest levels of soluble and exchangeable forms of K were observed in Bahmaei and Kakan areas, respectively. The soluble and exchangeable forms of K had significant changes in various land uses, so that their highest levels were observed in wheat and forest land use, respectively. The highest level of non-exchangeable K was related to forest use, and its total and structural forms were related to paddy land use in Choram area. Article history:
Deep reinforcement learning for energy management in a microgrid with flexible demand

In this paper, we study the performance of various deep reinforcement learning algorithms to enhance the energy management system of a microgrid. We propose a novel microgrid model that consists of a wind turbine generator, an energy storage system, a set of thermostatically controlled loads, a set of price-responsive loads, and a connection to the main grid. The proposed energy management system is designed to coordinate among the different flexible sources by defining the priority resources, direct demand control signals, and electricity prices. Seven deep reinforcement learning algorithms were implemented and are empirically compared in this paper. The numerical results show that the deep reinforcement learning algorithms differ widely in their ability to converge to optimal policies. By adding an experience replay and a semi-deterministic training phase to the well-known asynchronous advantage actor-critic algorithm, we achieved the highest model performance as well as convergence to near-optimal policies.
ChemistRy teaChing fellows’ undeRstanding of the natuRe of sCientifiC theoRies and laws

Current science education reforms in the USA accentuate the development of scientific literacy among students through the understanding of science concepts, process skills and the nature of science (American Association for the Advancement of Science [AAAS], 1993; National Research Council [NRC], 1996). In response to these reforms, the National Science Foundation (NSF) has implemented a nationwide NSF GK-12 program aimed at developing scientific and mathematical literacy among K-12 students by involving graduate and advanced undergraduate students (Teaching Fellows) in mathematics and science classrooms to provide content and pedagogical support to K-12 teachers. The acronym GK-12 stands for Graduate Teaching Fellows in K-12 Education (NSF, 2000). The fellows also act as science and mathematics role models in the classrooms to foster a positive attitude towards scientific and mathematical fields among K-12 students. The NSF also anticipates that after serving in the GK-12 program these future scientists and mathematicians will continue to contribute towards the improvement of the nation’s educational enterprise. In addition, future K-12 education environments will benefit from the contributions of these professionals, who will have classroom experience and an understanding of science and mathematics education. These future scientists are also expected to learn how to communicate scientific knowledge and the process of inquiry to diverse novice learners in K-12 educational settings. Thus, the NSF GK-12 program assumes that the teaching fellows have sound science content knowledge, investigative skills, understanding of the nature of science, and abilities to translate their knowledge and ChemistRy teaChing fellows’ undeRstanding of the natuRe of sCientifiC theoRies and laws
An Adaptive and Resilient Islanding Approach for Power System Considering Secondary Collapses

The power system vulnerability leads to faults and the severity of the fault may lead to prolonged load-shedding. The power system needs to be configured in extreme failure scenarios for protecting the network from further contingencies and prolonged load-shedding. Distributed generation resources (DGs) can be useful to form intentional islands after faults to maintain the continuity of power supply to loads based on their weightage during faulty periods and to reduce overall load shedding duration. Power system is bound to collapses and secondary collapse in the formed island is possible. This research represents a novel method of impedance based path finding for intentional islanding, which adapts itself with the changes in the demands, DGs outputs or further severities during restoration period. In this adaptive islanding approach, network adjusts itself with the changes in either the load demands or renewable DGs outputs and rearranges the restoration plan by curtailing or adding some of the loads through controllable switches. Further a secondary collapse in the existing island is studied by injecting multiple faults at various positions of the network to validate the system resilience to cope with severities. A short-term load forecasting approach is used to predict changes in load demands and variations in DG outputs during the islanding scheme. During the restoration period, these variations are tracked and the islands are modified accordingly. In order to minimize the overall generation cost by using less fuel, an economical approach is used in the selection of controllable DGs. The proposed approach is formulated as a multi-objective, that incorporates several operational constraints and simulation is carried out using the modified IEEE 69-bus distribution system to assess the efficacy of the proposed model.
Thermally stimulated currents of poly(methyl methacrylate): Comments on the molecular origin of a Debye‐type signal between the α‐ and β‐relaxation modes

Several variants of thermally stimulated currents (TSCs) have been used to characterize an unusual room-temperature (RT) Debye-type relaxation mode (denoted β′) recorded in the TSC spectra of radically polymerized atactic poly(methyl methacrylate) with a high syndio-triad content. The β′ signal is sensitive to variations in the adsorbed water content, the time of isothermal aging, and probably the presence of nonpolymerized monomers, unreacted initiator molecules, and radicals. Its molecular origin is extensively discussed under the assumption of the dipole reorientation of carboxymethyl side groups presenting hydrogen-bond interactions with adsorbed water molecules. An alternative explanation involves the relaxation of polar side groups that experience rotational hindrance through van der Waals and electrostatic interactions by ionic or molecular impurities. A preliminary analysis of the low-frequency ϵ″(f) spectrum (recorded at RT) suggests that the dielectric relaxation spectroscopy manifestation of the TSC β′ signal, when present, may possibly be confused with structural relaxation losses induced by high-temperature thermal treatments. © 2004 Wiley Periodicals, Inc. J Polym Sci Part B: Polym Phys 42: 702–713, 2004
Revisiting the Bad Smell and Refactoring Relationship: A Systematic Literature Review

Bad smells are indicators of code structure problems that may be solved via refactoring. Refactoring is a process of improving the internal structure of the source code without changing the external behavior of the software system. However, the refactoring process takes eﬀort and, so, it should be done in a disciplined manner in order to minimize the chances of introducing code errors. The goal of this paper is to present a systematic literature review with the purpose of identifying the explicit relationship between refactorings and the bad smells proposed by Fowler. This relationship is deﬁned as the environment in which a bad smell is mentioned and a possible refactoring strategy that may be used to solve it. As a result, we have identiﬁed 20 papers that show the direct relationship between 31 diﬀerent refactorings and 16 bad smells. Among the contributions of our SLR, we highlight the refactoring strategies that may be performed to eliminate bad smells; the relationship between bad smells and refactoring discussed in the literature up to now; and a contrast found between the literature and Fowler’s catalog.
Pragmatic Research Design: an Illustration of the Use of the Delphi Technique

The creation of wealth is an important issue in any society, and entrepreneurship is regarded as an important catalyst in the creation of new wealth. This presents a challenge to develop entrepreneurship successfully. An important site for the development of entrepreneurship is higher education. The challenge however, is that there is a lack of a general understanding on how to educate students for entrepreneurship. In addition, current thought and practice on entrepreneurship education is historically biased, implying that graduates are essentially prepared for the past instead of for the future. From the perspective of higher education, the problem is how to develop current students to be entrepreneurial in the future. What is needed is to project into the future and then to develop an understanding of what should be taught as well as how it should be taught today. A versatile research technique that can assist in achieving this objective is the Delphi technique, as it is used to conduct futures research or research into areas where knowledge is incomplete. The Delphi method is a type of group interview, using the collective opinion of knowledgeable experts. The technique makes use of several rounds of data collection and feedback to create a consensus of opinion. Making use of the Delphi technique, research is being designed that will formulate expert-based strategic guidelines on entrepreneurial education within the South African higher education sector. The aim of this paper is to illustrate the research design considerations that arise in the use of the Delphi technique for this purpose and how they are addressed. The main characteristics of the Delphi are presented and arguments for the use of the Delphi within a constructivist paradigm are discussed. Practical issues related to the design of the Delphi, panel-member selection, and the formulation of panel questions, are examined. In illustrating these design considerations, the paper demonstrates a pragmatic approach to research design as well as the importance of creating coherence between the research question, the research paradigm, the research method and its use, encouraging research practitioners to adopt a more systematic, deliberate and philosophically-based approach to research design.
Dry Matter Yield and Quality of Some Winter Sown Forage Crops in the Sudan Gezira

An experiment was conducted in the Gezira Research Farm during the winter seasons of 2002/2003 and 2003/2004 to study total yield and quality of forage dry matter of barley (Hordeum valgare), wheat (Triticum aestivum), Abu Sabeen (Sorghum bicolor), Sudan grass (Sorghum sudanensis), pearl millet (Pennisetum americanum), maize (Zea mays) and Pannar 888, a hybrid of Sorghum bicolor x Sorghum sudanensis. At harvest (74 days after emergence), barley reached an advanced phenological stage. Furthermore, it had the highest dry matter, crude protein and metabolizable energy yield and lowest crude fibre. Maize and Abu Sabeen were second to barley with respect to dry matter yield. Maize had higher organic matter digestibility and metabolizable energy yield and lower crude fibre percentage than Abu Sabeen. Sudan grass, Pannar 888, pearl millet and wheat scored the lowest dry matter yields.