Miracle-dz/UniFAR-FTUs huggingface dataset:
Audit fee discounting in the post-SOX environment

Purpose This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to discount their audit fees for non-accelerated filers in anticipation of expected increased future economic rents (DeAngelo, 1981) from those clients. Design/methodology/approach This paper predicts that auditors charged their non-accelerated filer clients lower audit fees during the years 2005-2007 (in anticipation of increased expected future economic rents from the implementation of the SOX 404(b) requirement) compared with the years 2010-2012 (when it had been determined that non-accelerated filers were permanently exempt from complying with SOX 404(b)). The authors use ordinary least squares regression analysis to examine whether audit fees increased significantly for non-accelerated filers after the permanent exemption announcement. Findings The results show a significant positive association between the exemption announcement and audit fees, supporting the theory that auditors discounted their audit fees for non-accelerated filers in the pre-exemption announcement period. This finding is robust when sensitivity tests are used. Practical implications The findings of audit fee discounting literature related to the post-SOX period are mixed. This study adds to this stream of literature by supporting the notion that audit fee discounting is being practiced post-SOX and is a potential unintended consequence of SOX 404 and the exemption. Thus, investors will be interested in the results of this paper when making their investment decisions with regard to non-accelerated filers. Social implications The results of this paper show that, even in the post-SOX environment, auditors will employ the use of audit fee discounting if a change in regulation incentivizes it. This commentary on the present state of the audit pricing market should be of interest to audit pricing policymakers. Originality/value This paper is one of the first to study audit fee discounting outside the realm of initial audit engagements.
Two-way text messaging: an interactive mobile learning environment in higher education

Short messaging service (SMS) is perhaps the most popular mobile technology prevalent among students in higher education due to its ubiquitous nature and the capability of two-way communication. However, a major limitation in two-way text messaging is sending back a part of received data with the reply message. This limitation results in users of a mobile learning environment being unable to reply back to the correct destination. This article presents a two-way text messaging system that can be integrated into a learning management system (LMS) to provide an interactive learning experience to the user community. Initially, a database is integrated into the LMS that holds message information such as recipient’s phone number, message body and user data header. A specific port associated with the SMS is used to conceal and exchange data of a particular course unit. Subsequently, software in the student’s mobile device captures this message and sends back the reply message to the appropriate course unit allowing both teachers and students to view messages sent and replies received pertaining to a particular course. Results indicate the educational impact of the proposed system in improving the learning environment and benefits it offers to the community in a campus-wide implementation. Keywords: SMS; UDH; PDU; LMS; concealed data (Published: 10 November 2016) Citation: Research in Learning Technology 2016, 24 : 31818 - http://dx.doi. org/10.3402/rlt.v24. 31818
Characterization and antimicrobial properties of partially purified pediocin produced by Pediococcus acidilactici

Pediococcus acidilactici isolated from fermented milk product (curd) produced a bacteriocin showing broad spectrum antimicrobial activity which was active against many food pathogens and spoilage microorganisms. The bacteriocin was extracted by cell adsorption-desorption method and purified through Sephadex G- 25 column. The purity of the sample was confirmed by reverse phase high pressure liquid chromatography (RP-HPLC). The purified bacteriocin named as pediocin was found to be a protein entity through sodium dodecyl sulphate polyacrylamide gel electrophoresis (SDS-PAGE) with an approximate molecular weight of 5.5 kDa. The bacteriocin was sensitive to proteolytic enzymes and stable over wide range of temperature (70 to 90 o C) and pH (4.0 -7.0). The broad spectrum of its antimicrobial activity and stability indicated its potential application as biopreservative in processed and non-fermented foods.
Relative infaunal bivalve density assessed from split beam echosounder angular information

Abstract Management of shellfish resources requires a spatial approach where mapping is a key tool. Acoustic techniques have been rarely used to map infaunal organisms with a patchy distribution. We propose and test the use of split-beam echosounder angular information to assess razor shell presence and relative density. Our statistical approach combines textural analysis of angular echograms, standard unsupervised multivariate methods and hierarchical classification through dendrograms to identify groups of locations with similar clam densities. The statistical analyses show that the classification is consistent with groundtruthing data and that results are insensitive to boat motion or seabed granulometry. The method developed here constitutes a promising tool for assessing the relative density of razor clam grounds.
Rendimiento y producción de gas in vitro de maíces híbridos conservados por ensilaje o henificado

Forage yield, chemical composition and in vitro fermentability and degradability were determined for four hybrid corn varieties (Aspros-721, H-33, VS2000 and Cacahuacintle) preserved as hay (H) or silage (S). During the Spring-Summer 2001 agricole cycle, seeds of each variety were sown in a 256 m2 experimental parcel at an 85,000 plants/ha density. Samples were harvested 158 d later and preserved as hay or silage. A random block experimental design was applied with a 4x2 factorial arrangement (four varieties x two preservation methods), and four replicates per treatment. Fresh forage yield (t FM/ha) was lowest (P<0.05) for Aspros-721 compared to the other varieties. Average crude protein content among the four varieties was 94.7 g/ Kg DM. Neutral detergent fiber (g/Kg DM) content was higher in the corn preserved as hay (388.2) than in that kept as silage (371.4). Total gas production (b, ml gas/g-1 DM) differed (P<0.05) among the variety x method interaction, with the highest (225.1±0.5) in the Cacahuacintle H and Aspros-721 H treatments and lowest (195.5) in the Aspros-721 S treatment. Dry and organic matters in vitro digestibility was lowest (P<0.05) in VS2000. Genetic variety did not affect chemical composition or yield, but did affect in vitro fermentation and digestibility. The varieties with the best fermentation and digestibility responses are more appropriate for use in hay and silage preservation systems.
Flow regime changes at hydraulic jumps in an open Venturi channel for Newtonian fluid

The aim of this paper is to study flow regime changes of Newtonian fluid flow in an open Venturi channel. The simulations are based on the volume of fluid method with interface tracking. ANSYS Fluent 16.2 (commercial code) is used as the simulation tool. The simulation results are validated with experimental results. The experiments were conducted in an open Venturi channel with water at atmospheric condition. The inlet water flow rate was 400 kg/min. The flow depth was measured by using ultrasonic level sensors. Both experiment and simulation were done for the channel inclination angles 0°, −0.7°, and −1.5°. The agreement between computed and experimental results is satisfactory. At horizontal condition, flow in the channel is supercritical until contraction and subcritical after the contraction. There is a hydraulic jump separating the supercritical and subcritical flow. The position of the hydraulic jump oscillates within a region of about 100 mm. Hydraulic jumps coming from the contraction walls to th.
A misspecification test for finite-mixture logistic models for clustered binary and ordered responses

An alternative to using normally distributed random effects in modeling clustered binary and ordered responses is based on using a finite-mixture. This approach gives rise to a flexible class of generalized linear mixed models for item responses, multilevel data, and longitudinal data. A test of misspecification for these finite-mixture models is proposed which is based on the comparison between the Marginal and the Conditional Maximum Likelihood estimates of the fixed effects as in the Hausman’s test. The asymptotic distribution of the test statistic is derived; it is of chi-squared type with a number of degrees of freedom equal to the number of covariates that vary within the cluster. It turns out that the test is simple to perform and may also be used to select the number of components of the finite-mixture, when this number is unknown. The approach is illustrated by a series of simulations and three empirical examples covering the main fields of application.
Effects of protected methionine and variable energy supply on lactational responses in dairy cows fed grass silage-based diets

Twelve multiparous Holstein cows (average body weight 610 kg; 56 84 d after calving at the start of the trial) in their second, third or fourth lactation were assigned to two-factorial (2 x 2) arrangement of treatments, in a balanced changeover design, involving two levels of energy (adequate, AE, 100% vs low, LE, 80% of INRA requirements) and two levels of ruminally-protected DL-methionine (SmartamineTM M: 0 vs 20 g/d). The treatments were M0-AE, M20-AE, M0-LE and M20-LE. The calculated intestinal concentrations of lysine and methionine (% PDI) were: 6.9 and 1.7, 6.9 and 2.1, 6.9 and 1.7, 6.9 and 2.2, respectively. The AE and LE diets contained (% DM): grass silage 44 and 50, and concentrates 56 and 50, respectively. Low energy intake was obtained by reducing the total amount of feed offered (from 19.6 kg DM in the AE diets to 16.2 kg in the LE diets). The diets provided 100% of requirements for protein digested in the small intestine (PDI). Average milk yield tended to be increased in the cows fed AE vs LE diets (averaging 27.4 vs 26.5 kg), but the differences were not significant. Milk fat, lactose and SNF contents did not respond to the treatments. Feeding ruminally protected methionine slightly, but significantly, increased milk protein content (2.91 vs 3.07%, for M0 vs M20 diets; P<0.01), with no effect on milk protein yield. Milk produced by the AE-fed cows contained significantly more casein-N (P<0.05) and less NPN (P<0.01) compared with the LE cows. Methionine supplementation resulted in significant increases in the contents in milk of total-N, protein-N, casein-N and whey-N (%), with no effect on NPN and urea-N (% in milk) and protein-N % of total N, casein-N % of total-N. The effect of methionine on the content of nitrogen fractions in milk was more apparent in the cows fed the LE diets. * Supported by the State Committee for Scientific Research, Grants No. P06E 010 10 and P06E 002 15 452 PROTECTED METHIONINE AND ENERGY IN DIETS FOR COWS 453 KOWALSKI Z.M. ET AL. It is concluded that supplementing dairy cows fed grass silage-based diets with ruminally-protected methionine had no effect on milk yield but resulted in apparent changes in milk composition. The reaction of cows to additional supply of absorbable methionine was particularly evident in energyunderfed cows.
Cisplatin treatment of C6 rat glioma in vivo did not influence copy number alterations and growth pattern of tumor-derived resistant cells

A. A. Stepanenko1, V. P. Baklaushev2, 3, Y. S. Vassetzky4, V. V. Dmitrenko1 1 Institute of Molecular Biology and Genetics, NAS of Ukraine 150, Akademika Zabolotnoho Str. , Kyiv, Ukraine, 03680 2 Pirogov Russian National Research Medical University, 1, Ostrovitianov Str. , Moscow, Russian Federation, 117997 3 Federal Research and Clinical Centre, Federal Medical-Biological Agency 28, Orekhoviy Blvd. Moscow, Russian Federation, 115682 4 CNRS UMR 8126, Universit Paris-Sud 11, Institut Gustave Roussy 114, rue Edouard Vaillant, Villejuif, France, 94805 a.a. stepanenko@gmail.com
MULTI-SENSOR FUSION BASED UAV COLLISION AVOIDANCE SYSTEM

This paper presents the development of a quadrotor unmanned aerial vehicle (UAV) that is capable of detecting and avoiding collision with obstacles through the implementation of Kalman filter-based multi-sensor fusion and cascaded PID position and velocity controllers. Sensor fusion of ultrasonic (US) and infrared (IR) sensors is performed to obtain a reliable range data for obstacle detection which then fed into collision avoidance controller (CAC) for generating necessary response in terms of attitude commands. Results showed that sensor fusion provided accurate range estimation by reducing noises and errors that were present in individual sensors measurements. Flight tests performed proved the capability of UAV to avoid collisions with the obstacle that was introduced to it during flight successfully.
Face-to-Face Versus Computer-Mediated Communication: A Comparison of Experimental Literature

This paper synthesizes the findings from eleven studies completed since 1994 that focus on Face-to-Face (FTF) versus Computer-Mediated Communication (CMC) and compares the results with the earlier study by Bordia (1997). The author proposes future research directions in this area and identifies emerging trends from this research.
Microbial diversity and phytochemical profile of Solanum nigrum L from two different sites of Kannyakumari district, Tamil Nadu, India

In the present study, analysis of rhizosphere flora of Solanum nigrum . L from two different sites viz., Kumaracoil (S1) and Marthandam (S2) of Kannyakumari Dt. revealed better response with S1 soil while the physico-chemical characters were better with S2 soil. Yet, quantitative estimation of plant (S1 & S2) primary metabolites showed statistically insignificant difference.
PHOTOELASTIC ANALISYS OF A HUMAN VERTEBRA MODEL WITH PEDICULAR SCREW

Introduction: The vertebrae fixation system using pedicular screws is one of the most efficient methods to treat vertebral spine pathologies. When the screw is submitted to pullout strength, it causes internal tension near the medullar canal and this situation can be analyzed by using the photoelasticity technique. Objective: Were analyzed those internal tensions near the medullar canal of photoelastic vertebra models using different sizes of screws of the vertebral fixation system submitted to pullout strength. Methods: A lumbar vertebral model made of photoelastic material with three different USS1-type pedicular screw sizes (5, 6, and 7mm) was used. The internal tensions around the screw were tested in 12 predetermined points by a plain transmission polaroscope. Results: The areas of greater tension concentration were between the medullar canal and the curves of the transverse process. Comparing the maximum average pulling tension, statistical differences were observed between screws 5 and 7, and 6 and 7. On the other hand, for screws 5 and 6, there were no significant differences. Conclusion: The study evidenced that the internal tensions are greater in irregular areas, next to the medullar canal, showing that this is a critical region.
Adult attachment style across individuals and role-relationships: avoidance is relationship-specific, but anxiety shows greater generalisability

A generalisability study examined the hypotheses that avoidant attachment, reflecting the representation of others, should be more relationship-specific (vary across relationships more than across individuals), while attachment anxiety, reflecting self-representation, should be more generalisable across a person's relationships. College students responded to 6-item questionnaire measures of these variables for 5 relationships (mother, father, best same-gender friend, romantic partner or best opposite-gender friend, other close person), on 3 (N = 120) or 2 (N = 77) occasions separated by a few weeks. Results supported the hypotheses, with the person variance component being larger than the relationship-specific component for anxiety, and the opposite happening for avoidance. Anxiety therefore seems not to be as relationship-specific as previous research suggested. Possible reasons for discrepancies between the current and previous studies are discussed.
Personal goal setting as a mediator of the relationship between mindfulness and wellbeing

Although the evidence suggesting a positive relationship between mindfulness and wellbeing is rapidly accumulating, the mechanisms by which this relationship operates remain unclear. This study explored the relationship between mindfulness, wellbeing and a self- regulatory process, namely personal goal setting. It was hypothesized that people reporting higher levels of mindfulness would strive for goals having a greater degree of autonomy, which would in turn have a beneficial impact on their wellbeing. University students (n = 114) completed questionnaires aimed at assessing their level of mindfulness and wellbeing. They were asked to identify five personal goals they were currently pursuing and indicate the reasons (extrinsic, introjected, identified or intrinsic) they were pursuing these goals. A bootstrapping analysis supports the mediating hypothesis and suggests that students who reported being more attentive and aware tended to be engaged in personal endeavours that were more autonomously motivated, which in turn appeared to foster their wellbeing.
On the Level of Performance of Selected Link Functions in the Identification of Poverty Correlates in Nigeria

Effective poverty reduction requires proper identification of correlates of poverty. This study therefore used the generalized linear modeling approach to identify poverty correlates in Nigeria based on the 2003/2004 National Living Standard Survey (NLSS) data. This approach is adequate because it respects the underlying distribution of poverty indicators as the response variable in models to facilitate inference on poverty. The results of the study show that sex of the household head, age in years of the household head, father’s education level, father’s work, mother’s work, household size, occupation group of the household head, and educational group for highest level attained by the household head are strong correlates of poverty while mother’s education level and literacy of the household head are weak correlates of poverty. Having fewer numbers of children and ensuring education of children are recommended as measures to reduce the burden of poverty. Keywords: Link functions, Poverty correlates, Human dignity, Lack of understanding, Regression
Preheating of silicic acid in silica sol production

Silica sols dispersed in water are produced by AkzoNobel Specialty Chemicals. A recipe for the manufacturing of the specific sol studied in this thesis is provided by AkzoNobel. The production of the studied sol includes ion exchange of sodium silicate to silicic acid. Silicic acid then polymerizes and grows to spherical particles by a condensation reaction. To reach a specific size of the sol particles, a sol of smaller particles a heel is further grown in a semi-batch reactor by addition of silicic acid, and sodium silicate to keep the pH at a desired level. The reactor is kept at an elevated temperature to increase the rate of reaction. The heating is currently done with steam in the reactor jacket. Both steam and cooling water consumption would decrease if the silicic acid were to be preheated before addition with an existing hot stream of the process. If the silicic acid can be preheated to 70°C for the studied sol, the savings of steam is calculated as 154 SEK/tonne product. Due to the reactivity of silicic acid, preheating may cause nucleaction and polymerization of silica particles before the feed has reached the reactor and thus affect the particle size distribution. The particle size distribution of a silica sol can be measured with an electrospray differential mobility analyser. Experiments were performed in lab-scale with a reactor and a water bath as heat exchanger. It was shown that a high preheating temperature results in a new particle formation in addition to condensation on existing particles in the heel, causing a bimodal particle size distribution as opposed to the more often desired monodisperse particle size distribution. The preheating temperature had a greater effect on silicic acid that had been stored and close to no effect on silicic acid fresh from the ion exchanger.
The Causal Relation between Savings and Economic Growth: An Empirical Analysis

This paper examines the causal relation between savings and economic growth for Morocco and Tunisia using Autoregressive Distributed Lag (ARDL) approach to cointegration. The results support bidirectional causality between economic growth and savings growth for Morocco. However, for Tunisia, the results suggest a unidirectional causality from saving growth to economic growth.
Technology, investment and trade: empirical evidence for five Asia-Pacific countries

Traditional models of international trade flows find that prices explain significant growth in export market shares. In the new international trade theory nonprice factors are seen to be of great importance for the explanation of trade. Following Magnier and Toujas-Bernate (Weltwirtschaftliches Archiv., 130, 1994), this study introduces nonprice factors, namely gross fixed investment and technology (number of patents accepted), into the export market share equation. Empirical estimation is carried out on five Asia-Pacific countries for the period 1978 to 1993. Results are similar to those of Magnier and Toujas-Bernate (1994) for the OECD, which show that nonprice factors have played an important role in determining export market share during the last decade.
Budget balance and trade balance: kin or strangers. A case study of Taiwan

In line with the deterioration of Taiwanese budget deficits, the trade surplus has also decreased. It is the ideal time to investigate the relationship between budget balances and trade balances. Unit root tests, cointegration tests, Granger causality tests and the VARs model are techniques used to test the Keynesian proposition and the Ricardian equivalence. The main findings are that Keynesian proposition is supported only by the model using data of the whole period. There is no support for the Ricardian equivalence. That budget balances and trade balances being kin or strangers varies over periods of data used.