Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting

This study addresses the case of Toshiba’s fraudulent accounting in 2015 and examines its implications for setting accounting standards while considering the linkage between theory and practice. If this case is not an isolated case, then what is the problem with the existing accounting standards? The purpose of this study is to clarify this. In conclusion, this case was not a special case insofar as we considered it in this study. In general, it might be difficult to judge their appropriateness for some expenses in practice. Accounting frauds committed using these items would not be a problem of Toshiba only. If we try to judge whether an accounting treatment that is based on a firm’s future expectations is right, we need to share at least the probability space that the firm assumes. As a result, it is necessary to look into the extent of costs and benefits obtaining by the users of information when financial statements contain data where it is not possible to determine whether this data is appropriate or not. This equilibrium solution would decide the extent of management’s decision in the socially appropriate accounting standards.
The Impact of Value Congruence on Consumer-Service Brand Relationships

By integrating results from literature pertaining to social psychology, organizational behavior, and relationship marketing, the authors develop and test a model that explains how value congruence affects the key components of consumer-brand relationship quality and outcomes, including satisfaction, trust, affective commitment, and loyalty. Using structural equation modeling, they test the model with data from a survey of 1,037 consumers of clothing stores and banks in the Netherlands. The results show that value congruence has significant direct, positive effects on satisfaction, trust, affective commitment, and loyalty. Furthermore, value congruence indirectly influences loyalty through satisfaction, trust, and affective commitment. The authors discuss the implications of these findings for marketing theory and practice.
Pentacyclic triterpenoids with antimicrobial activity from the leaves of Vernonanthura patens (Asteraceae)

Vernonanthura patens (Kunth) H. Rob, is native to Mexico and South America and found in dry or wet forests or pine forests. They are reaching in height from 0 to 1865 meters above sea level (masl). They are distributed throughout South America, in Central America: Mexico, Belize, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama, and northern South America: Venezuela, western South America: Bolivia, Colombia, Ecuador and Peru. Three pentacyclic triterpenoids from the leaves were isolated by chromatographic (Colum Chromatography (CC) and Thin Layer Chromatography (TLC)) techniques. The structures of these isolated compounds were identified by 1H NMR and 13C NMR spectroscopic and MS analysis as lupeol, epilupeol and acetyl lupeol. Lupeol and epilupeol showed antifungal activity against Fusarium oxysporum and Penicillium notatum, whereas acetyl lupeol was inactive.
IMAGE analysis and modelling of substorm onsets

We consider the list of substorm 'onsets' from the IMAGE sat ellite and use the recent Tsyganenko models (T96, T01) to map these ionospheric locations into the magnetotail. We investigate, in a statistical fashion, the sourc e region of the auroral arc that brightens at the onset of expan sive phase. This arc is usually identified as the ionospheric signature of the expansive phase onset that occurs in the magnetotail. The arc that brightens maps to a most likely downtail position of XGSM = 6.6 ± 0.2RE. Mappings during space storms are even closer to the earth; XGSM = 4.7 ± 0.1RE . These results can be interpreted in two ways. First, onsets are initiated in the near-earth magnetotail, typically within geostationary orbit. Second, the mappings are too close to the earth, so the Tsyganenko models are insufficiently stretched in these regions. Finally, we used CANOPUS data to demonstrate that the IMAGE onset list contains auroral brightenings that are not classical subst orm onsets, but are actually poleward border intensificatio ns.
A Survey Report on Clustering of Software Frameworks

— As the time of Software frameworks builds, they tend to go amiss from their genuine configuration andengineering. It turns out to be increasingly hard to oversee and keep up such frameworks. The possibility of software clustering for figuring out and re-modularization is investigated. Grouping together software gives a programmed strategy to find abnormal state theoretical substances inside a framework. Past work on Software grouping has distinguished numerous zones where further examination is required. Grouping procedures have to be tuned to the kind of framework they are being connected to. In this paper numerous grouping calculation and the outcomes for Software Clustering than the already utilized calculations are surveyed. This paper additionally analyzes the conduct of relationship and separation measurements for paired elements.
ASSESSING REAL BENEFITS OF A SOCIAL PROGRAM. FROM COUNTERFACTUAL TO A MEASURE OF ITS IMPACT

The Department of Economics of the Catholic University of Chile has a long tradition of evaluating social projects, in other words, projects involving investment in human capital. It started) in 1977, with the first evaluation of the National Complementary Feeding Program (PNAC) and continued with the study of Full Care Centers for Minors (2-6 years old) in Extreme Poverty ( Centro de Atencion Integral para Menores en Pobreza Extrema, (CAI) and the study of the Centros de Atencion Diurna (CAD), where primary and secondary education students in poverty would attend during the half day they are not in school, to name a few of the several social programs evaluated by the Inter American Course on Project Evaluation (CIAPEP). This effort continued with an analysis of housing subsidy systems conducted in the late 80s, and it continues now in 2003 with the evaluation of the labor and economic reconversion program which was put into operation when the coal mines were closed in Lota in the late 90s.
The Function of F 0 in Phon

In this study we investigated the phonemic restoration of consonant, vowel and syllable in a carrier sentence of Mandarin Chinese by implementing a two-force-choice experiment. Ten native speakers of Mandarin listened to twenty-six stimulus sentences, each containing a target portion that was replaced by a louder pink noise, and chose from two alternatives to indicate the identity of the missing sound(s). The consistency with which the missing parts were recognized seems to support our hypothesis that fundamental frequency (F0) plays an important role in phonemic restoration. The F0 account potentially applies in other cases of auditory induction as well.
Socio-economic Factors that Determine Employment in Tanzania: Spatial Analysis

This paper investigates the socio-economic determinants of Employment in Tanzanian regions. It used the cross-sectional data of 2014 on several variables as this was found to be the most recent dataset in the Tanzania National Bureau of Statistics. Despite the impressive growth rates of 7 percent observed in Tanzania poverty hasni¯t been reduced as expected, and employment has been static. The paper applies spatial techniques including spatial lag (SAR), spatial error (SEM) and spatial Durbin models to discover the spatial patterns of employment. SAR model was selected as all the variables, GDP per capita, the number of schools, and health services measured by a number of dispensaries were significant. Also, the direct and indirect effects were conducted and GDP per capita were significant and conforms to the theory. The study concludes that there was some regional dependency on some variables hence spatial approach is appropriate as it avoids biased, inefficient and inconsistent results.
Feeding breeders to avoid oxidative stress in embryos

B reeding programmes are designed to produce a broiler with high potential for growth, yield, and feed efficiency. These traits that may compromise health status under husbandry designed to maximise this genetic potential, since there is a trade-off between growthand healthrelated traits with responses to husbandry programs, age, sex, and genetic line (Siegel et al., 2001). In this respect it is well known that chick viability is an important factor determining profitability of the poultry industry. From fertilised ovum to the placement at the broiler farm, various factors, such as incubating egg quality, egg storage conditions, incubation conditions and conditions that exist between hatching and placement at the farm and their interactions are important determinants of chick quality (Decuypere et al., 2001). In contrast to mammals, chicken embryonic development takes place in a semi-closed system, the egg, where only exchange of gas and water take place. It has been appreciated recently that the success of embryonic development depends on egg composition and conditions of egg incubation. Therefore a great body of evidence indicates that avian maternal nutrition is the major determinant of the health and development of the progeny similar to humans and other mammals. The egg composition is designed in such a way that all nutrients necessary for the development of the future embryo are accumulated within the egg yolk and white (Speake et al., 1998). Among different nutrients in the maternal diet which could significantly affect chick embryo development and their viability in the early posthatch life, polyunsaturated fatty acids (PUFAs) and natural antioxidants have been suggested to play a central role. In fact, the high levels of endogenous antioxidants within the egg and embryonic tissues can clearly serve as a major adaptive mechanism for the protection of the tissue during the oxidative stress experienced at hatching.
A study on the analysis of heart rate variability among women with gestational diabetes mellitus

Objective: To analyze heart rate variability (HRV) among women with gestational diabetes mellitus. Methods: A total of 60 women of >20 weeks gestational age were included (30 cases and 30 controls). All the subjects of the study were undergone an oral glucose tolerance tests (oGTT) generating diagnostic indicators for gestational diabetes mellitus (GDM). The recording of short term HRV was done according to the recommendation of the task force on HRV. Following 10 minutes of supine rest in autonomic laboratory of department of physiology, all leads of HRV was placed over the subject in requisite position. Lead II of ECG was recorded during supine rest using Medicaid 4 channel system. Results: There was no significant (p>0.05) difference in age, height, weight and BMI between cases and controls showing the comparability of the groups. Both systolic and diastolic blood pressure was found to be significantly (p=0.0001) higher among cases compared to controls. Peak frequency (in Hz) and peak power (%) were found to be significantly (p=0.0001) higher among cases compared to controls. Conclusion: results of study demonstrate that there was significant higher HRV in the patients with GDM than controls.
HYBRIDIZATION BETWEEN A RARE AND INTRODUCED Oenothera Along the North Pacific Coast

Abstract Interspecific hybridization has increasingly become regarded as a serious threat to the genetic integrity and persistence of rare plants. Oenothera glazioviana (Onagraceae) is a horticultural species that has escaped cultivation and now threatens the narrow Pacific coastal endemic O. wolfii with hybridization. Reports of morphologically intermediate and ecologically aggressive forms prompted this investigation into the extent of hybridization over the range of O. wolfii. In particular, this study identifies populations of pure and hybrid origins. We used multivariate methods to characterize the morphological variation of Oregon and northern California coastal Oenothera populations. Putatively pure O. wolfii and O. glazioviana individuals do not overlap in many floral characteristics. We found morphologies ranging between the 2 species in northern California populations, however, supporting the inference of hybridization. Remote O. wolfii populations in Oregon were smaller in almost all characters, and discriminant analysis was able to distinguish the rare species from both hybrids and O. glazioviana. However, 5 of 10 O. wolfii populations overlapped significantly with hybrid populations for individual traits and composite morphology, and trait values outside the range of O. wolfii were discovered in 2 populations previously considered to be pure. We also discuss the morphological evidence in light of these species' chromosomal complexes and environmental factors.
Camera Traps are an Effective Tool for Monitoring Lewin's Rail (Lewinia pectoralis brachipus)

Abstract. Precise sampling and observational techniques are fundamental to the management and conservation of many bird species. An array of camera traps (n = 15) was deployed to collect information on a poorly known wetland bird, Lewin's Rail (Tasmanian) (Lewinia pectoralis brachipus) on Tasman Island, Australia, from 25 August 2012 to 10 June 2013. Using camera traps located to maximize detection probability, images from 1,213 camera events quantified Lewin's Rail occurrence and temporal variation in activity. Observations of social organization and behavior, agonistic behavior, foraging, relations within family groups, breeding activity, and diel activity were recorded. Lewin's Rail behavior was documented for a total of 294 days (n = 3,975 camera trap days). This study demonstrates the effectiveness of camera traps as a tool for studying secretive ground-dwelling birds. Although camera traps cannot replace other avian survey methods, they provide a complementary method for collecting behavioral data on Lewin's Rail and other ecologically similar species.
COGEX at the Second Recognizing Textual Entailment Challenge

This paper proposes a knowledge representation model and a logic proving setting with axioms on demand which proved to be very successful for the recognizing textual entailment task. LCC’s submission to the Second RTE Challenge exploits the logical entailment between deep semantics and syntax of and as well as a shallow lexical alignment of the two texts. 1 System Description LCC’s submission to the Second Recognizing Textual Entailment Challenge was the result of a three system combination: our logic prover COGEX when it receives as input two different types of logic forms (COGEX and COGEX ) and a more lexical oriented system which tries to align the text and the hypothesis (LEXALIGN). For every pair, each system returns a score between 0 and 1 (higher values showing more probable entailment). A linear combination of these scores assigns the final label to each pair.
The European Hot Spot of B[a]P and PM2.5 Exposure—The Ostrava Region, Czech Republic: Health Research Results

The Ostrava Region in the Czech Republic is a heavily polluted industrial area. Concentrations of PM10, PM2.5, and benzo[a]pyrene (B[a]P) significantly exceed limit values. To investigate the impact of these levels on human health, epidemiological, molecular epidemiology, and in vitro studies were done in 2008–2011. Morbidity of children was followed in 10 pediatric districts. In the most polluted district, children suffered higher incidence of acute respiratory diseases in the first year of life, and higher prevalence of asthma bronchiale. Gene expression was studied in children from Ostrava and from a control rural area. Genes specific to asthma bronchiale differed, suggesting a different molecular phenotype in children in the polluted region compared to children in the control area. A molecular epidemiology study showed adverse effect of the Ostrava exposures, but also an increased expression of XRCC5, which probably protects these exposed subjects against the degree of genetic damage that would otherwise be expected. In vitro studies clearly related concentration of B[a]P from PM2.5 extracts to induced PAH-DNA adducts. These studies clearly demonstrate that under the present local environmental conditions, the health of the population is severely impaired and will likely remain so for a significant period of time.
Preventing soil erosion with polymer additives

The agricultural use of polyacrylamide, PAM, as an additive in irrigation water has grown rapidly since commercial introduction in 1995, with over l million acres treated in 1998. PAM provides both economic and environmental benefits by improving water infiltration and reducing up to 98% of erosion-induced soil losses — a yearly saving of tons of topsoil per acre. With as little as 5 ppm of PAM in the first irrigation water to run across the field, soil cohesion increases enough to prevent particle detachment and erosion. Stable soil/polymer flocs result from PAM's high molecular weight (typically > 12 million) and its affinity to soil via coulombic and Van der Waals attraction. Although water soluble linear PAM is the only class of commercial polymer presently used to reduce erosion during irrigation, other polymer additives have shown some potential. Biopolymers such as chitosan, starch xanthate, cellulose xanthate, and acid-hydrolyzed cellulose microfibrils reduce shear-induced erosion; however concentrations at least 6-10 times higher than PAM are required to obtain the > 90% runoff sediment reduction shown by commercial PAM. The application of PAM in agricultural irrigation water and potential biopolymer alternatives to PAM are discussed
The Genetic Basis of Phenotypic Diversity: Autism as an Extreme Tail of a Complex Dimensional Trait

Autism is a developmental lifelong condition of the human brain, and a behavioral characterization as a spectrum (autism spectrum disorder: ASD) is the best way to illustrate this complex trait (Frith, 2001; Rapin, 1997; Wing, 1997). The predominant presence of autistic cases without comorbidity (idiopathic or primary ASD) (Freitag, 2007) clearly means that the biological effects associated with the known concomitant medical conditions (cytogenic abnormalities, fragile X syndrome, tuberous sclerosis, congenital infections, maternal thalidomide use, epilepsy, etc.) cannot be the common prerequisite for ASD at least in the majority of the cases. The presence of a strong genetic contribution is evident from the results of twin studies, which demonstrated that 70-90% of monozygotic twins are concordant for ASD, and the concordance in dizygotic twins and the recurrence rate in the proband’s siblings are both less than 10% (Rapin & Katzman, 1998). A broadening of the criteria of diagnosis leads the monozygotic concordance ratio to more than 90%, but 100% concordance is never obtained (Rapin & Katzman, 1998). Therefore, it is claimed that genetic factors contribute about 90% to ASD with environmental factors contributing no more than 10% (Garber, 2007). Although a flood of genetic information in the field of ASD is continuously growing, even the newest genome-wide molecular studies cannot detect the universal genetic prerequisite for idiopathic cases with ASD, compelling some researchers to speculate that ASD has a huge inter-case heterogeneity of the related gene variants. Many gene variants, which seem to affect brain development and synaptic functions, have been reported in association with the autistic development (Betancur, 2011; Garber, 2007; Persico & Bourgeron, 2006; Pinto et al., 2010). In families with the candidates for autism gene variants, however, the strict co-segregation, in which the gene variant is found only in individuals with ASD among family members including parents, is still exceptional (Table 1). To explain this fact, the broader distribution of the more primary phenotype or prebehavioral phenotype (endophenotype) beyond the categorical border is introduced as the speculative solution through this research maze (Viding & Blakemore, 2007). It may be quite difficult to detect and evaluate such endophenotypes because of the configurational or hierarchical structures of human cognitions and behaviors. Even if such speculations were
APPLICATION STORE STRATEGIC ANALYSIS FOR TAIWAN'S MOBILE OPERATORS

Due to subscriber growth saturation and voice tariff competition, many mobile operators have been experiencing declining average revenue per user in the past few years. Therefore, they have begun innovation to provide value-added services for consumers and thus derive continued revenue growth. However, finding a successful strategy in an increasingly competitive mobile application market remains a challenge. This research considers the mobile application service as a value network, where different network actors must work together to co-produce value. This research aims to explore how to increase the adoption of customers and app developers by different strategies from the perspective of Taiwanese mobile operators. Based on the two-sided market theory, we show that the growth in the adoption population of customers and application developers can be enhanced via network effects. System dynamics is used to capture the structure of the mobile application ecosystem. The expert interview was also conducted to verify the proposed system structure and dynamic forces that may influence the performance of the application store. Based on the developed system dynamics model, several strategies can be generated for mobile operators. The research findings can provide useful suggestions to help mobile operators improve their business models for sustainable growth. Keyword: Application stores, System dynamics, Mobile application services, two-sided market, service science
The Key Technologies Research of User Needs by Innovative Design Based on the Cloud Services

With the continuous development of the times, the diversity of user needs, variability, uncertainty and other factors, originally led by the designer of innovative product design cannot really meet the needs of users. The rapid development of the Internet brings us into the era of large data, cloud computing as the core technology in the field of information technology, has recently been seen as a new generation of information technology change the model of product design. Through the analysis of the characteristics of large data processing, the characteristics of demand data processing on cloud service platform are put forward, and the demand acquisition is combined with the idea of ZMET metaphor extraction technology. The MUNP model of "user demand-product characteristics" is constructed to map the implicit demand information of user and product characteristics, and then the implicit demand information is displayed and visualized to help innovative design.