Miracle-dz/UniFAR-FTUs huggingface dataset:
Evaluating financial distress resolution using prior audit opinions

Prior studies have examined whether audit opinions have incremental explanatory power over financial statement data in predicting bankruptcy filings. However, recent regulatory pronouncements indicate that the auditor should attempt to predict impending financial distress (going-concern difficulties), not whether a firm will file for bankruptcy. This study compares the audit opinion to the resolution of a bankruptcy filing to determine whether prior claims of audit failures might be due to the auditor's focus on financial distress resolution rather than the act of filing for bankruptcy. We find that the audit opinion is a significant variable in a model explaining the resolution of a bankruptcy filing. However, the audit opinion did not predict resolution of bankruptcy proceedings with any greater accuracy than did a naive mechanical model. Resume. Des chercheurs se sont deja demande si l'opinion des verificateurs avait un pouvoir explicatif marginal par rapport aux donnees des etats financiers dans la prediction des depots de bilan. Or, les reglements recemment promulgues prevoient que les verificateurs doivent tenter de predire les difficultes financieres imminentes (menaces a la permanence de l'entreprise), et non pas les depots de bilan. Les auteurs mettent en parallele l'opinion du verificateur et l'issue des depots de bilan afin de determiner si les allegations formulees d'inaptitude des verificateurs peuvent etre attribuables a l'interet porte par le verificateur a la resolution des difficultes financieres de l'entreprise plutot qu'a l'acte du depot de bilan. Les auteurs concluent que l'opinion du verificateur est une variable importante dans un modele explicatif de l'issue des depots de bilan, mais qu'elle ne permet pas de predire l'issue du deroulement de la faillite avec davantage d'exactitude qu'un modele mecanique simple.
Efficient logging in non-volatile memory by exploiting coherency protocols

Non-volatile memory technologies such as PCM, ReRAM and STT-RAM allow data to be saved to persistent storage significantly faster than hard drives or SSDs. Many of the use cases for non-volatile memory requires persistent logging since it enables a set of operations to execute in an atomic manner. However, a logging protocol must handle reordering, which causes a write to reach the non-volatile memory before a previous write operation. In this paper, we show that reordering results from two parts of the system: the out-of-order execution in the CPU and the cache coherence protocol. By carefully considering the properties of these reorderings, we present a logging protocol that requires only one round trip to non-volatile memory while avoiding expensive computations, thus increasing performance. We also show how the logging protocol can be extended to building a durable set (hash map) that also requires a single round trip to non-volatile memory for inserting, updating, or deleting operations.
INTERNAL CAPABILITIES, EXTERNAL SOURCES OF KNOWLEDGE, AND INNOVATIVENESS: AN EMPIRICAL STUDY OF TURKISH MANUFACTURING INDUSTRY

Due to the rise of globalization, dynamics of national and international market evolve towards higher competition and uncertainty, necessitating firms to undertake multiple tasks that occur simultaneously. In this difficult to predict atmosphere, using technological opportunities and innovations bring firms a competitive advantage over their rivals. In recent years, one of the significant strategies of gaining and sustaining a competitive advantage in the market is the capability of firms to introduce innovations and adopting these innovations as quickly as possible. Firms mostly use internal capabilities and external sources of knowledge in developing this innovation capability. In the literature, numerous earlier studies have concentrated on the relationship between innovativeness and internal capabilities and external sources of knowledge. However, there are still very few researches on emerging countries which covers all of these dimensions. Therefore, the motivation of this study is to focus on the relationships among internal capabilities of firms, external sources of knowledge, and types of innovations in the case of Turkey as an important emerging country. This study uses a comprehensive model empirically based upon the data gathered from Business Environment and Enterprise Performance Survey (BEEPS) that was carried out by the World Bank in Turkey in 2013. The results show that firms which benefit from internal capabilities are likely to make innovations and firms which use external sources of knowledge are likely to make innovations. But among the types of innovations, only product innovations could be achieved when firms are benefited from the joint effect of internal capabilities and external sources of knowledge.
Salmonid Disease Studies Federal Aid Project F-394R-10

A recently identified strain of rainbow trout with resistance to whirling disease (GR) was compared with Tasmanian and Bellaire rainbow trout strains in two separate trout rearing facilities to evaluate its performance and susceptibility to M. cerebralis infection under standard rearing conditions. Fish were brought to the facilities as either advanced fingerlings or as eyed eggs. Growth in the GR strain was significantly faster than in these other two domestic strains. Infection severity and prevalence in the GR strain was significantly lower than in the other two strains. These results demonstrate that the GR strain may be a useful replacement for more susceptible strains in facilities with a history of M. cerebralis infection.
Why Do Black Workers Search Less? A Transport-Mode Based Theory

We develop a search matching model in which blacks and whites are totally identical, except for the fact that they use different transport modes. We find that whites, who use faster transport modes (i.e. cars) than blacks (who use public transport), do search more intensively and extensively, and experience lower unemployment rate. Indeed, when deciding their optimal search intensities, all workers trade off short-run losses with long-run gains. However, because they use a faster transport mode, white job-seekers anticipate that they can reach jobs located further away so they can increase their maximal distance of search. This, in turn, induces firms to create more jobs, which finally motivate white workers to search more because of better opportunities. We also show that whites obtain higher wages. Indeed, in our model, each worker negotiates his/her wage with the firm using the Nash-bargaining rule. Because white workers have better outside options than blacks since their labour market tightness as well as the maximal distance of search are higher, they obtain a higher wage.
Static slicing of reactive programs

We extend the well-known technique of program slicing to synchronous reactive programs like Esterel. Reactive programs are event-oriented and maintain continuous interaction with the environment. The traditional definition of slicing that preserves the values of a program variable at a particular program point is not natural for reactive programs. We have given a new notion of slicing that preserves the on going behaviour of a program with respect to one or more events. The classical definition of control dependency is inadequate for correctly capturing all the control dependencies in reactive programs. Two such dependencies are interference control dependency and time dependency. A slicing algorithm, based upon the proposed definition of slicing, is also presented.
Cooperative endocannabinoid production by neuronal depolarization and group I metabotropic glutamate receptor activation

Endocannabinoids are retrograde messengers that are released from central neurons by depolarization‐induced elevation of intracellular Ca2+ concentration [Ca2+]I or by activation of a group I metabotropic glutamate receptor (mGluR). We studied the interaction between these two pathways for endocannabinoid production in rat hippocampal neurons. We made a paired whole‐cell recording from cultured hippocampal neurons with inhibitory synaptic connections. Activation of group I mGluRs, mainly mGluR5, by the specific agonist (RS)‐3,5‐dihydroxyphenylglycine (DHPG), suppressed inhibitory postsynaptic currents (IPSCs) in about half of the neuron pairs. A cannabinoid agonist, WIN55,212–2, suppressed IPSCs in all DHPG‐sensitive pairs but not in most of DHPG‐insensitive pairs. The effects of both DHPG and WIN55,212–2 were abolished by the cannabinoid antagonists, AM281 and SR141716A, indicating that activation of group I mGluR releases endocannabinoids and suppress inhibitory neurotransmitter release through activation of presynaptic cannabinoid receptors. Depolarization of the postsynaptic neurons caused a transient suppression of IPSCs, a phemomenon termed depolarization‐induced suppression of inhibition (DSI) that was also abolished by cannabinoid antagonists. Importantly, DSI was enhanced significantly when group I mGluRs were activated simultaneously by DHPG. This enhancement was much more prominent than expected from the simple summation of depolarization‐induced and group I mGluR‐induced endocannabinoid release. DHPG caused no change in depolarization‐induced Ca2+ transients, indicating that the enhanced DSI by DHPG was not due to the augmentation of Ca2+ influx. Enhancement of DSI by DHPG was also observed in hippocampal slices. These results suggest that two pathways work in a cooperative manner to release endocannabinoids via a common intracellular cascade.
Efficient variable neighborhood search performance based joint optimization task allocation for multicore processor

With an emphasis on energy and thermal issues, the raw computational speed of these processors can only be harnessed with effective scheduling and mapping tools. Software-based schemes for dynamic power and thermal management (DPM and DTM) can be designed to exploit low level control features such as frequency scaling, clock gating, and sleep states to improve the energy consumption and thermal profile of the system. In this paper variable neighborhood search is evaluated for best global optimization solution. The comparison of various parameters has shown best results.
Potential hydrologic changes in the Amazon by the end of the 21st century and the groundwater buffer

This study contributes to the discussions on the future of the Amazon rainforest under a projected warmer-drier climate from the perspectives of land hydrology. Using IPCC HadGEM2-ES simulations of the present and future Amazon climate to drive a land hydrology model that accounts for groundwater constraint on land drainage, we assess potential hydrologic changes in soil water, evapotranspiration (ET), water table depth, and river discharge, assuming unchanged vegetation. We ask: how will ET regimes shift at the end of the 21st century, and will the groundwater help buffer the anticipated water stress in some places-times? We conducted four 10 yr model simulations, at the end of 20th and 21st century, with and without the groundwater. Our model results suggest that, first, over the western and central Amazon, ET will increase due to increased potential evapotranspiration (PET) with warmer temperatures, despite a decrease in soil water; that is, ET will remain PET or atmospheric demand-limited. Second, in the eastern Amazon dry season, ET will decrease in response to decreasing soil water, despite increasing PET demand; that is, ET in these regions-seasons will remain or become more soil water or supply-limited. Third, the area of water-limited regions will likely expand in the eastern Amazonia, with the dry season, as indicated by soil water store, even drier and longer. Fourth, river discharge will be significantly reduced over the entire Amazon but particularly so in the southeastern Amazon. By contrasting model results with and without the groundwater, we found that the slow soil drainage constrained by shallow groundwater can buffer soil water stress, particularly in southeastern Amazon dry season. Our model suggests that, if groundwater buffering effect is accounted for, the future Amazon water stress may be less than that projected by most climate models.
Renault in Spain: From assembly to manufacture, 1961-72

Two broad themes emerge from an analysis of the business history of Fabricacion de Automoviles Sociedad Anonima (FASA) (FASA-Renault from 1965) during the period 1961 to 1972. The first concerns the factors that enabled a less-industrialised country like Spain to develop a powerful car industry. The hypothesis analysed here, which follows Ha-Joon Chang and Paul Krugman, attributes the development to strategic industrial policies that were protectionist in nature. The second broad theme is that business strategies lay behind FASA's ability to adapt successfully to its environment and grow into a large company. The hypothesis examined here is that the company's success was a result of its ability to acquire the five capabilities to which Alfred D. Chandler attributes industrial success in the Second Technological Revolution.
Isocitrate Lyase Activity Is Required for Virulence of the Intracellular Pathogen Rhodococcus equi

ABSTRACT Rhodococcus equi is an important pathogen of foals, causing severe pyogranulomatous pneumonia. Virulent R. equi strains grow within macrophages, a process which remains poorly characterized. A potential source of carbon for intramacrophage R. equi is membrane lipid-derived fatty acids, which following β oxidation are assimilated via the glyoxylate bypass. To assess the importance of isocitrate lyase, the first enzyme of the glyoxylate bypass, in virulence of a foal isolate of R. equi, a mutant was constructed by a strategy of single homologous recombination using a suicide plasmid containing an internal fragment of the R. equi aceA gene encoding isocitrate lyase. Complementation of the resulting mutant with aceA showed that the mutant was specific for this gene. Assessment of virulence in a mouse macrophage cell line showed that the mutant was killed, in contrast to the parent strain. Studies in the liver of intravenously infected mice showed enhanced clearance of the mutant. When four 3-week-old foals were infected intrabronchially, the aceA mutant was completely attenuated, in contrast to the parent strain. In conclusion, the aceA gene was shown to be essential for virulence of R. equi, suggesting that membrane lipids may be an important source of carbon for phagocytosed R. equi.
Growth and Financing of Elementary Education in Uttar Pradesh: A Province in India

The present article attempts to study financing patterns of elementary education in Uttar Pradesh. A review of educational development in the state reveals that the goal of universalizing elementary education in a resource-poor state seems to be elusive in the near future. Neither the financing pattern of education per se nor elementary education in particular is conducive to achieving the target of universal elementary education. The magnitude of out-of-school children (leaving or dropped-out children) vis-a-vis the resources allocated toward elementary education provides a gloomy picture in the state. Financing the additional resources required to universalize elementary education in the state would require significant reallocations in overall expenditure with federal assistance, since the fiscal situation in Uttar Pradesh is highly imbalanced. The state and central government should bear the entire responsibility of funding and ensure the twin principles of equity and efficiency in the public education system in the state. This requires an indomitable political commitment in terms of reorientation of spending priorities and improving the efficiency of resource use in the state. This study reaffirms that the goal of universal elementary education could become a reality only if there is a joint commitment between the federal and state polities.
Ecienc y of Simultaneous Search

W e analyze a labor search model in which workers choose their search intensity by deciding how often and where to apply for jobs. They observe firms’ wage postings prior to their decision. Due to coordination frictions a firm may not receive any applications; otherwise it is able to hire unless all its applicants have better oers. We show that in equilibrium the entry of firms, the search intensity and the number of filled vacancies are constrained ecient. Wage dispersion creates an (endogenous) safety net against unemployment that is essential for eciency. As application costs vanish the equilibrium becomes unconstrained ecient.
The Impact of Stadium Announcements on Residential Property Values: Evidence from a Natural Experiment in Dallas-Fort Worth

We investigate the impact of a potential new sports venue on residential property values, focusing on the National Football League's Dallas Cowboys' search for a new host city in the Dallas-Fort Worth area. We find that residential property values in the city of Dallas increased following the announcement of a possible new stadium in the city of Dallas. At the same time, property values fell throughout the rest of Dallas County, which would have paid for the proposed stadium. These patterns reversed when the Dallas stadium proposal was abandoned. Subsequently, a series of announcements regarding a new publicly-subsidized stadium in nearby Arlington, Texas, had a deleterious effect on residential property values in Arlington. In aggregate, average property values declined approximately 1.5% relative to the surrounding area before stadium construction commenced. This decline was almost equal to the anticipated household sales tax burden, suggesting that the average expected amenity effect of hosting the Cowboys in Arlington was not significantly different from zero.
Performance and Optimization of Amplify-and-Forward Cooperative Diversity Systems in Generic Noise and Interference

Cooperative diversity systems have received significant attention recently as a distributed means of exploiting the inherent spatial diversity of wireless networks. In this paper, we consider a cooperative diversity system consisting of a source, a destination, and multiple single-hop amplify-and-forward relays, and provide a mathematical framework for the asymptotic analysis of this system in generic noise and interference for high signal-to-noise ratios. Assuming independent Rayleigh fading for all links in the network and orthogonal relay-destination channels, we obtain simple and elegant closed-form expressions for the asymptotic symbol and bit error rates valid for arbitrary linear modulation formats, arbitrary numbers of relays, and arbitrary types of noise and interference with finite moments including co-channel interference, ultra-wideband interference, impulsive ε-mixture noise, generalized Gaussian noise, and Gaussian noise. Furthermore, we exploit the derived analytical error rate expressions to develop power allocation, relay selection, and relay placement schemes that are asymptotically optimal in environments with generic noise and interference. In general, the power allocation problem results in a geometric program which can be solved efficiently numerically. For the special case of only one relay, we provide a closed-form result for the optimal power allocation. Simulation results confirm our analysis and illustrate that, in non-Gaussian noise, the proposed power allocation, relay selection, and relay placement schemes lead to large performance gains compared to their conventional counterparts optimized for Gaussian noise.
Social Security in Theory and Practice (Ii): Efficiency Theories, Narrative Theories, and Implications for Reform

166 countries have some kind of public old age pension. What economic forces create and sustain old age Social Security as a public program? Mulligan and Sala-i-Martin (1999) document several of the internationally and historically common features of social security programs, and explore political' theories of Social Security. This paper discusses the efficiency theories,' which view creation of the SS program as a full or partial solution to some market failure. Efficiency explanations of social security include the SS as welfare for the elderly', the retirement increases productivity to optimally manage human capital externalities', optimal retirement insurance', the prodigal father problem', the misguided Keynesian', the optimal longevity insurance', the government economizing transaction costs' and the return on human capital investment'. We also analyze four narrative' theories of social security: the chain letter theory', the lump of labor theory', the monopoly capitalism theory', and the Sub-but-Nearly-Optimal policy response to private pensions theory'. The political and efficiency explanations are compared with the international and historical facts and used to derive implications for replacing the typical pay-as-you-go system with a forced savings plan. Most of the explanations suggest that forced savings does not increase welfare, and may decrease it.
Essay: The roles of science in U.S. marine policy: Some regional applications

In the United States, the President, Congress, federal and state courts, state governors, state legislatures, coastal local governments, ports, and federal and state marine, environmental, and resource agencies all play important roles in establishing and implementing marine policy. The roles science plays in marine policymaking varies tremendously both with the particular issue and the institution making the policy decisions. While the goal of making marine policymaking more scientific deserves support, there are limits to how scientific marine policymaking can become because the roles of scientists and policymakers are different. Both scientists and marine policymakers should bear those differences in mind as they proceed with the important task of improving the management of the nation's and the world's marine resources. Regional research plans prepared under the Mitchell bill provide marine scientists with an opportunity to coordinate regional marine research in policy‐relevant ways.
The Contribution of National Vocational Qualifications to the Growth of Skills in the UK

This article evaluates the British system of NVQs, focusing on their capacity to increase skill levels. It reviews the way NVQs were designed and argues that they are ill-equipped to encourage knowledge and skills, partly because they simply replicate the weaknesses which currently exist in the labour market and partly because of the focus on observed workplace behaviours. NVQs were intended to be 'employer-led' and the assumptions underpinning their design are unitarist. In contrast, the German apprenticeship system is developed and implemented by pluralist consortia and results in qualifications that are far better equipped to support skill levels.
Work, employment and society through the lens of moral economy

In this article a moral economy approach is proposed that is informed by Karl Polanyi and E. P. Thompson, who capture the ubiquitous tension between a stable, moral and human society and the economic practices of self-regulating markets, and by Andrew Sayer’s consideration of lay morality. Moral economy is an analytical framework that gives voice to critical concerns for the workings of an increasingly disconnected capitalism, its inherent tendencies to treat labour as a ‘fictitious commodity’ and the impact this has on the well-being of individuals and wider society. Hence, at the heart of the approach suggested here is a normative understanding of mutual reciprocality and embedded sociality that raises questions about how to support the human capacity to flourish.