Miracle-dz/UniFAR-FTUs huggingface dataset:
The effects of the International Financial Reporting Standards (IFRS) adoption on earnings quality: evidence from Korea

This study investigates whether earnings quality of Korean listed firms was substantially improved after the IFRS adoption in long-term aspect and which firms listed in KOSPI or KOSDAQ market had been more enjoyed the benefit. Prior studies related to this subject don’t provide consistent results and have a limitation of insufficiency of research periods. Therefore, this study analyzes the positive effect of the IFRS adoption in Korea using long-term based approach and comparative analysis on each Korean stock market. Furthermore, this study considered Korean specific institutional environment in which main financial statements prepared and disclosed by listed firms were changed from individual financial statements to consolidated financial statements after the IFRS adoption. Results of the study found that earnings quality of Korean listed firms had been significantly improved during 5 years after the IFRS adoption. In addition, earnings quality on consolidated financial statements of KOSDAQ listed firms has improved more than that of KOSPI listed firms. The results provide meaningful implications to evaluate the effects of IFRS adoption on earnings quality and to assess accomplishment of fundamental purpose of the IFRS adoption in Korea. Jee Hoon Yuk (Republic of Korea), Wook Bin Leem (Republic of Korea) BUSINESS PERSPECTIVES LLC “СPС “Business Perspectives” Hryhorii Skovoroda lane, 10, Sumy, 40022, Ukraine www.businessperspectives. org The Effects of the International Financial Reporting Standards (IFRS) Adoption on Earnings Quality: Evidence from Korea Received on: 28th of July, 2017 Accepted on: 14th of September, 2017
Psychobiological Resilience: A Longitudinal Qualitative Exploratory Approach

Objective: To introduce researchers to a new qualitative method for longitudinally exploring the links between biological resilience and psychological resilience among adults having been confronted with the risk of death. Methods: Biological resilience was assessed in three participants who were respectively resilient, non-resilient, and recovered, within two months following a traumatic event involving the risk of death, and then again after 10 months, 17 months, and 24 months. Various markers of diurnal cortisol, including CAR (cortisol awakening response), area under the curve (AUC), diurnal slope, peak, etc., were taken into account. Psychological resilience was approached via the absence of psychopathological symptoms of PTSD, anxiety, and/or depression, measured at the same times using the Damiani-Fradin Traumaq Scale, the Spielberger State-Trait Anxiety Questionnaire, and the Beck Depression Inventory (BDIII). We hypothesized that psychological resilience is determined by the quality of the imaginary space and the mentalization process measured on the Rorschach test. Results: For the resilient and recovered subjects, psychological resilience preceded biological resilience, whereas for the nonresilient subject, the time curves of the biological and psychological markers were altered from the beginning and remained so. Conclusion: The present study underlines the interest to study simultaneously biological and psychological parameters in view of accounting for interrelations between neurobiological resilience and psychological resilience. Further researches, involving this innovative approach, are suggested.
Potential Vorticity Structure in the North Atlantic Western Boundary Current from Underwater Glider Observations

AbstractPotential vorticity structure in two segments of the North Atlantic’s western boundary current is examined using concurrent, high-resolution measurements of hydrography and velocity from gliders. Spray gliders occupied 40 transects across the Loop Current in the Gulf of Mexico and 11 transects across the Gulf Stream downstream of Cape Hatteras. Cross-stream distributions of the Ertel potential vorticity and its components are calculated for each transect under the assumptions that all flow is in the direction of measured vertically averaged currents and that the flow is geostrophic. Mean cross-stream distributions of hydrographic properties, potential vorticity, and alongstream velocity are calculated for both the Loop Current and the detached Gulf Stream in both depth and density coordinates. Differences between these mean transects highlight the downstream changes in western boundary current structure. As the current increases its transport downstream, upper-layer potential vorticity is generall.
A Two-Phase Flow Interface Tracking Algorithm Using a Fully Coupled Pressure-Based Finite Volume Method

Abstract—Two-phase and multi-phase flows are common flow types in fluid mechanics engineering. Among the basic and applied problems of these flow types, two-phase parallel flow is the one that two immiscible fluids flow in the vicinity of each other. In this type of flow, fluid properties (e.g. density, viscosity, and temperature) are different at the two sides of the interface of the two fluids. The most challenging part of the numerical simulation of two-phase flow is to determine the location of interface accurately. In the present work, a coupled interface tracking algorithm is developed based on Arbitrary Lagrangian-Eulerian (ALE) approach using a cell-centered, pressurebased, coupled solver. To validate this algorithm, an analytical solution for fully developed two-phase flow in presence of gravity is derived, and then, the results of the numerical simulation of this flow are compared with analytical solution at various flow conditions. The results of the simulations show good accuracy of the algorithm despite using a nearly coarse and uniform grid. Temporal variations of interface profile toward the steady-state solution show that a greater difference between fluids properties (especially dynamic viscosity) will result in larger traveling waves. Gravity effect studies also show that favorable gravity will result in a reduction of heavier fluid thickness and adverse gravity leads to increasing it with respect to the zero gravity condition. However, the magnitude of variation in favorable gravity is much more than adverse gravity.
In vitro evaluation of fungal isolates and nutrient amendments for enhancing apple leaf decay

Primary spread of apple black spot is by ascospores produced from over-wintering apple leaf litter. To find effective degraders of litter, an in vitro trial screened 59 fungal isolates for the ability to colonise sterilised, senesced apple leaf discs. The isolates of Aureobasidium, Alternaria, Chaetomium, Coniothyrium, Epicoccum, Fusarium, Phoma, Trichoderma and Ulocladium spp. had originated from the phylloplane or leaf litter of fruit crops. The white-rot basidiomycete isolates were from fruiting bodies on native beech, poplar and fruit trees. The 18 isolates that colonised leaf discs most rapidly were further tested, with five nutrient leaf amendments, for their biodegradation activity on leaf discs. After incubation at 10oC for 9 weeks, the most effective isolates of Trametes versicolor, Phoma, Epicoccum and Chaetomium spp. caused 54, 39, 37 and 23% weight reduction, respectively, while the leaf amendments, urea and the mixture of Mycorrcin™ and Digester™, caused 29 and 20% reduction, respectively. These treatments were selected for evaluation in a field trial.
The Inhibitory Effects of Pinus Pinaster Extract and Resveratrol on Aromatase Expression in the Eutopic Endometrium of Endometriosis Patients Using Oral Contraceptives

Objective: To demonstrate whether a combination of resveratrol with pinus pinaster extract increases the inhibitory effect of oral contraceptives on aromatase expression in the eutopic endometrium of patients with endometriosis. Methods: The study population consisted of 175 patients referred to this center for diagnostic hysteroscopy with endometrial biopsy. The patients were divided into five groups according to the treatment they were receiving at the time of hospital admission: Group A: 48 patients with a history of pelvic pain and/or infertility and no hormonal treatment; Group B: 36 patients using oral contraceptives in extended regimens; Group C: 30 patents using oral contraceptives with resveratrol; Group D: 15 patients using only the pinus pinaster extract with resveratrol; and Group E: 46 endometriosis patients who had been using oral contraceptives together with 100 mg of a pinus pinaster extract and 30 mg of resveratrol daily. Aromatase expression was determined in the endometrium by immunohistochemistry. Results: The mean number of cases in which aromatase expression was positive in the endometrium decreased significantly in oral contraceptive users (Group B). In Group E, the combination of oral contraceptives with pinus pinaster extract and resveratrol further decreased the number of cases in which there was positivity for aromatase expression. In Group D, the mean percentage of positive aromatase expression was significantly lower compared to Group A (controls) (p=0.01) but not significantly different from Group B. In patients using oral contraceptives with resveratrol (Group C), the percentage of patients in whom aromatase expression was positive was still significantly higher than Group E but lower than that of Group B, although this difference failed to reach statistical significance (p=0.07). Conclusion: The association of oral contraceptives with pinus pinaster extract and resveratrol was the most effective in inhibiting aromatase expression in the eutopic endometrium of endometriosis patients.
Conversion of CruTS 3.23 data and evaluation of precipitation and temperature variables in a local scale

The precipitation and temperature data obtained from the last version 3.23 of Climate Research Unit Time Series (CruTS) data are evaluated in a local scale. The data obtained for the period 1901–2014 consists of ten climate variables: Precipitation, Mean temperature, Diurnal Temperature Range, Wet-day Frequency, Vapour Pressure, Cloud Cover, Maximum temperatures, Minimum temperatures, frost day frequency, and potential evapotranspiration. These data converted to ASCII format which is usable in GIS environments. Daily precipitation and temperature data of 9 station located in Seyhan basin in Turkey for the period 1973–2000 used for the assessment after converting them to monthly total precipitation and average temperature. The assessment implemented using several statistical measurements: correlation, RMSE, mean difference, median difference, and Mann-Whitney test. The study found that CruTS has high agreement with the observed data in the meaning of the correlation and low RMSE in all stations. The result of mean, median, and Mann-Whitney tests indicate no significant difference between CruTS and the observed data in all station with the exception of two stations; Tomarza station has significant values in the temperature values in all tests; Goksun station has significance difference in the mean test in the two climate variables.
Purification and some properties of β-amylase from the nodes of sugar cane , S accharium offinacium

β-amylase (EC 3.2.1.2, α-1,4–D-glucan maltohydrolase) was isolated and purified from the nodes of sugar cane by using ammonium sulphate precipitation, acid-treatment, gel filtration on Sephadex G-75 and ion exchange chromatography on DEAE-Cellulose. Purity was ascertained by the presence of a single band of protein on polyacrylamide gel electrophoresis under non-denaturing conditions. The specific activity was 4.68 unit.mg of protein and recovery of 15.67%. The Km value of the enzyme for starch as substrate was 3.20% while its Vmax was 1.11units. min . ml. The apparent molecular weight was estimated by gel filtration on a Sephadex G-200 column to be 156,000 Da. The subunit molecular weight was found to be 154,000 Da by sodium dodecyl sulphate polyacrylamide gel electrophoresis. This suggests that the enzyme exists in a monomeric form. The optimum pH for the activity of the enzyme was pH 5.5, while its optimum temperature was 60°C. The hydrolysate of the action of the enzyme showed maltose as the main product of hydrolysis on thin layer chromatography.
A newly discovered young massive star cluster at the far end of the Galactic Bar

We present a near-infrared study of the candidate star cluster Mercer 81, located at the centre of the G338.4+0.1 H ii region and close to the TeV gamma-ray source HESS 1640–465. Using Hubble Space Telescope/NICMOS imaging and VLT/ISAAC spectroscopy, we have detected a compact and highly reddened cluster of stars, although the bright stars in the centre of the field are in fact foreground objects. The cluster contains nine stars with strong Pα emission, one of which we identify as a Wolf–Rayet (WR) star, as well as an A-type supergiant. The line-of-sight extinction is very large, AV∼ 45, illustrating the challenges of locating young star clusters in the Galactic plane. From a quantitative analysis of the WR star, we argue for a cluster age of 3.7 Myr, and, assuming that all emission-line stars are WR stars, a cluster mass of ≳104 M⊙. A kinematic analysis of the cluster’s surrounding H ii region shows that the cluster is located in the Galactic disc at a distance of 11 ± 2 kpc. This places the cluster close to where the far end of the Bar intersects the Norma spiral arm. This cluster, as well as the nearby cluster [DBS2003]179, represents the first detections of active star cluster formation at this side of the Bar, in contrast to the near side which is well known to have recently undergone a ∼106 M⊙ starburst episode.
Fattening rabbits in mobile arks: effect of housing system on in vivo oxidative status and meat quality

The aim of this trial was to study the effect of an alternative housing system on the oxidative status and meat quality of fattening rabbits. From May to June 2014, 60 rabbits of 35 d of age were reared in Mobile Arks (MA) placed on alfalfa grass and frequently moved for 40 d. To assess the health status of animals, blood samples were collected at slaughter in MA and in conventional cages (C). Meat quality parameters were also evaluated. Concerning the in vivo oxidative status, ark-reared rabbits showed higher thiobarbituric reactive substances values than C ones, probably for the higher motor activity due to the larger living area. The lipid percentage of Longissimus lumborum muscle was lower (1.22 vs. 1.48%) in the ark group. There were no significant differences in the muscle pH, colour, water holding capacity and cooking loss. Given the higher intake of grass, rich in vitamins, carotenes, polyphenols and polyunsaturated fatty acids, the antioxidant content of meat was higher in ark-reared rabbits (7.42 vs. 6.82 µg/g of retinol, 719.2 vs. 683.3 ng/g of α-tocopherol, respectively). Even the fatty acid profile of MA rabbits reflected the higher intake of essential fatty acids from grass and the n-3 long chain polyunsaturated fatty acids (arachidonic acid, eicosapentaenoic acid and docosahexaenoic acid) were almost doubled. Our study suggested that the fattening of rabbits in ark system could be a possible alternative system to improve the meat quality of rabbits.
Compatibility among early, medium and late bloom almond genotypes revealed by pollen tube growth and fruit set

Most of the almond (Prunus dulcis , Batch) cultivars and genotypes are self-incompatible and some of them are cross-incompatible, which protect high yield production. In the present study, eighteen Maragheh indigenous almond genotypes with favorable traits were selected for the investigation of compatibility relationships among them, by means of pollen tube penetration to ovary and fruit setting methods. Genotypes were divided into three groups based on their blooming time and pollinated by the pollens of synchronized-bloom genotypes. Fruit set was studied in the field, and pollen tube penetration was studied in the laboratory with florescence microscopy. Experiment was carried out based on completely randomized design (CRD) and data were analyzed with SAS software. Results showed that all of the genotypes were cross compatible and they could be selected to pollinate each others in almond breeding and orchards establishment programs.
Title The Omega model : from bankruptcy to occupation times in thered

Ruin occurs the first time when the surplus of a company or an institution is negative. In the Omega model, it is assumed that even with a negative surplus, the company can do business as usual until bankruptcy occurs. The probability of bankruptcy at a point of time only depends on the value of the negative surplus at that time. Under the assumption of Brownian motion for the surplus, the expected discounted value of a penalty at bankruptcy is determined, and hence the probability of bankruptcy. There is an intrinsic relation between the probability of no bankruptcy and an exposure random variable. In special cases, the distribution of the total time the Brownian motion spends below zero is found, and the Laplace transform of the integral of the negative part of the Brownian motion is expressed in terms of the Airy function of the first kind.
Testing for Long Run Relative Purchasing Power Parity in Europe

This paper tests for long run relative PPP using recently developed nonstationary panel regression estimators that can accommodate cross sectional dependence and both permanent and temporary shocks. The PPP null in our framework is a unit elasticity of nominal exchange rates with respect to relative prices. Using US dollar and deutschemark denominated exchange rates over the 1977:1-20001:12 period for 15 European countries we cannot reject the hypothesis that the long run relative price elasticity is unity. We conclude that long run relative PPP holds in our European sample.
Does electromagnetic hypersensitivity originate from nocebo responses?

Idiopathic Environmental Intolerance attributed to Electromagnetic Fields (IEI-EMF) is a condition in which symptoms are attributed to electromagnetic fields (EMF) exposure. As electrohypersensitive (EHS) people have repeatedly been observed, during provocation trials, to report symptoms following perceived rather than actual exposure, the hypothesis has been put forward that IEI-EMF originates from psychological mechanisms, especially nocebo responses. This paper examines this hypothesis, using data from a qualitative study aimed at understanding how EHS people come to regard themselves as such. Forty self-diagnosed EHS people were interviewed. A typified model of their attribution process was then elaborated, inductively, from their narratives. This model is linear and composed of seven stages: (1) onset of symptoms; (2) failure to find a solution; (3) discovery of EHS; (4) gathering of information about EHS; (5) implicit appearance of conviction; (6) experimentation; (7) conscious acceptance of conviction. Overall, the symptoms appear before the subjects start questioning the effects of EMF on their health, which is not consistent with the hypothesis that IEI-EMF originates from nocebo responses to perceived EMF exposure. However, such responses might occur at the sixth stage of the process, potentially reinforcing the attribution. It remains possible that some cases of IEI-EMF originate from other psychological mechanisms.
Fitting theories of nuclear binding energies

In developing theories of nuclear binding energy such as density-functional theory, the eﬀort required to make a ﬁt can be daunting due to the large number of parameters that may be in the theory and the large number of nuclei in the mass table. For theories based on the Skyrme interaction, the eﬀort can be reduced considerably by using the singular value decomposition to reduce the size of the parameter space. We ﬁnd that the sensitive parameters deﬁne a space of dimension four or so, and within this space a linear reﬁt is adequate for a number of Skyrme parameters sets from the literature. We do not ﬁnd marked diﬀerences in the quality of the ﬁt between the SLy4, the BSk4 and SkP parameter sets. The r.m.s. residual error in even-even nuclei is about 1.5 MeV, half the value of the liquid drop model. We also discuss an alternative norm for evaluating mass ﬁts, the Chebyshev norm. It focuses attention on the cases with the largest discrepancies between theory and experiment. We show how it works with the liquid drop model and make some applications to models based on Skyrme energy functionals. The Chebyshev norm seems to be more sensitive to new experimental data than the root-mean-square norm. The method also has the advantage that candidate improvements to the theories can be assessed with computations on smaller sets of nuclei.
Population Genetics of the Commercially Important Cabezon

The Marine Life Management Act, closure of several near-shore demersal fisheries and the establishment of no-take marine reserves are recent embodiments of long standing disagreements between California’s fishing industries and California regulatory agencies (CDFG 2002). Fundamental arguments are over data on population trends and local versus regional population recruitment patterns. Species of concern in the latest closure included the “rockfish-cabezon-greenling” complex (Musick et al. 2000). This project deals with one of the target species of the closures. We propose to estimate population genetic structure in a species central to the commercial and recreational over-fishing debate: the cabezon (Scorpaenichthys marmoratus).
Probabilistic Evaluation of Near-Field Ground Motions due to Buried-Rupture Earthquakes Caused by Undefined Faults

The Nuclear Safety Commission of Japan has been reviewing the current Guideline for Earthquake Resistant Design of Nuclear Power Plants since July 2001. According to recent earthquake research, one of the main issues in the review is the design earthquake motion due to close-by earthquakes caused by undefined faults. This paper proposes a probabilistic method for covering variations of earthquake magnitude and location of undefined faults by strong motion simulation technique based on fault models for scenario earthquakes, and describes probabilistic response spectra due to close-by scenario earthquakes caused by undefined faults. Horizontal uniform hazard spectra evaluated by a hybrid technique are compared with those evaluated by an empirical approach. The response spectra with a damping factor of 5% at 0.02s simulated by the hybrid technique are about 160, 340, 570, and 800 cm/s/s for annual exceedance probabilities of 10, 10, 10, and 10, respectively, which are in good agreement with the response spectra evaluated by the empirical approach. It is also recognized that the response spectrum proposed by Kato et al. (2004) as the upper level of the strong motion records of buried-rupture earthquakes corresponded to the uniform hazard spectra between 10 and 10 in the period range shorter than 0.4s.