Miracle-dz/UniFAR-FTUs huggingface dataset:
Firm ownership type, earnings management and auditor relationships: evidence from India

Purpose - Using data on Indian listed companies for 2005, the purpose of this paper is to examine how firm ownership relates to auditor choice. More specifically, the author tests several hypotheses about the links between firm ownership, auditor relationships and earnings management. Design/methodology/approach - Several econometric techniques were employed including ordinary least squares, logit regression, ordered logit regression, Poisson and negative binomial regression to test the association between firm ownership and auditors. Findings - The results indicate that firms having high discretionary accruals are less likely to be audited by domestic entities. The analysis also suggests that domestic auditors are less likely to be preferred by both foreign and Indian private corporations. In addition, the analysis indicates that audit fees are higher for firms with higher earnings opacity. Research limitations/implications - Driven by data availability, the paper relies on cross-sectional data. Practical implications - The results demonstrate that firm ownership is an important consideration for firm auditor relationships. Thus, policymakers should not worry if firms persistently choose to do business with the same auditor. Second, the results are a pointer to the fact that given the differences in their governance structures, the role of domestic and foreign auditors in servicing business groups and state-owned corporations is distinctly different. Finally, the evidence suggests that the choice of multiple auditors is more to address the complexities involved in multiple business lines, as opposed to curtailing audit fees. Originality/value - To the author's knowledge, this is perhaps the first study for an emerging economy and more certainly for India to examine the firm ownership-auditor nexus.
Three-dimensional soil organic matter distribution, accessibility and microbial respiration in macroaggregates using osmium staining and synchrotron X-ray computed tomography

Abstract. The spatial distribution and accessibility of organic matter (OM) to soil microbes in aggregates – determined by the fine-scale, 3-D distribution of OM, pores and mineral phases – may be an important control on the magnitude of soil heterotrophic respiration (SHR). Attempts to model SHR on fine scales requires data on the transition probabilities between adjacent pore space and soil OM, a measure of microbial accessibility to the latter. We used a combination of osmium staining and synchrotron X-ray computed tomography (CT) to determine the 3-D (voxel) distribution of these three phases (scale 6.6 µm) throughout nine aggregates taken from a single soil core (range of organic carbon (OC) concentrations: 4.2–7.7 %). Prior to the synchrotron analyses we had measured the magnitude of SHR for each aggregate over 24 h under controlled conditions (moisture content and temperature). We test the hypothesis that larger magnitudes of SHR will be observed in aggregates with (i) shorter length scales of OM variation (more aerobic microsites) and (ii) larger transition probabilities between OM and pore voxels. After scaling to their OC concentrations, there was a 6-fold variation in the magnitude of SHR for the nine aggregates. The distribution of pore diameters and tortuosity index values for pore branches was similar for each of the nine aggregates. The Pearson correlation between aggregate surface area (normalized by aggregate volume) and normalized headspace C gas concentration was both positive and reasonably large (r = 0.44), suggesting that the former may be a factor that influences SHR. The overall transition probabilities between OM and pore voxels were between 0.07 and 0.17, smaller than those used in previous simulation studies. We computed the length scales over which OM, pore and mineral phases vary within each aggregate using 3-D indicator variograms. The median range of models fitted to variograms of OM varied between 38 and 175 µm and was generally larger than the other two phases within each aggregate, but in general variogram models had ranges
Carbon Trading: A Review of the Kyoto Mechanisms

The three Kyoto flexible mechanisms—emissions trading, the clean development mechanism (CDM), and Joint Implementation (JI)—have always been controversial. Proponents saw the mechanisms as clever tools to ensure environmental outcomes were achieved at least cost. Reducing the costs of compliance, they argued, would make tighter environmental targets possible, and certainly more politically feasible. Detractors have argued that the flexible mechanisms commoditize Earth's atmosphere in a manner that will allow dubious projects and the exchange of “hot air” to substitute for serious engagement on climate change. This chapter reviews the Kyoto flexible mechanisms, which will become fully operative during the period 2008 to 2012. The review assesses their progress and success to date, examines the problems that have emerged, and considers suggestions for future developments in climate policy.
Behavioural Responses of Moulting Barnacle Geese to Experimental Helicopter Noise and a Predator

The response of animals to anthropogenic noise can be aggravated by lack of familiarity with its auditory pattern and also by nervousness characteristic of particular phases of their life cycle. Both conditions apply in the Arctic where human activity is highly localised and field operations, being largely restricted to summer, coincide with the period when animals produce and nurse offspring and, in the case of some birds, are rendered flightless by wing moult. We measured behavioural responses in moulting barnacle geese (Branta leucopsis) in Svalbard to a low flying helicopter and compared these with their responses to the presence of Arctic fox (Vulpes lagopus). The pattern of the responses of the birds was independent of stimulus type but the radius of the effect (response distances) was small (≈50 m) for foxes but large (>3 km) for the helicopter. The geese displayed remarkable auditory discrimination: they responded to the sound of the helicopter at 3.2 km even though engine sound level exceeded background only at ≤2 km from source. We attribute their sensitivity to the fact that fundamental frequencies of calls and absolute auditory sensitivities of Anatidae fall close to the peak noise energy output of small helicopters. The specific instantaneous time and energy costs of the responses observed here were very small. Simple time and energy models indicate that the impact of these natural (fox) and anthropogenic (helicopter) disturbances is likely to depend chiefly on their frequency of occurrence. Correspondence: Dr. N. J. C. Tyler, Centre for Sami Studies, UiT The Arctic University of Norway, N-9037 Tromsø, Norway. Email: nicholas.tyler@uit.no CWBM 2016: Volume 5, Number 1 Original Research ISSN: 1929–3100
Practical Design and Efficiency of Large-Scale Biogas Digesters for Swine Farms in Thailand

The objective of this work is to suggest design considerations and report operational efficiencies of CMU-UF, an up-flow anaerobic digester developed by Chiang Mai University, Thailand based on specific conditions livestock waste. CMU-UF designers have excluded temperature control units as well as mechanical agitation but instead, integrated UASB up-flow capability which can greatly reduce the initial investment. The design was supported by Thailand's Ministry of Energy to be developed in full-scale and implemented in 34 large swine farms in various regions of the country treating manure from more than 1.0 million standing pigs. Additional monitoring procedures were thus carried out on 20 chosen farms to investigate the efficiency of the installed digesters in terms of waste treatment as well as biogas production characteristics. The results indicate that an average COD removal efficiency of 87.6% can be achieved with a 4.0-6.0 days HRT and approximately 40 days SRT operation conditions. The CMU-UF has an average biogas production of 0.261 m 3 /kg of removed COD, equivalent to 0.090 m 3 /60-kg standing pig per day.
Determinants of household water conservation: The role of demographic, infrastructure, behavior, and psychosocial variables

Securing water supplies in urban areas is a major challenge for policy makers, both now and into the future. This study aimed to identify the key determinants of household water use, with a view to identifying those factors that could be targeted in water demand management campaigns. Objective water use data and surveys were collected from 1008 households in four local government areas of southeast Queensland, Australia. Results showed that demographic, psychosocial, behavioral, and infrastructure variables all have a role to play in determining household water use. Consistent with past research, household occupancy was the most important predictor of water use. Households in regions recently exposed to drought conditions and higher‐level restrictions also used less water than those who had less experience with drought. The effect of water efficient technology was mixed: some water efficient appliances were associated with less water use, while others were associated with more water use. Results also demonstrated the importance of considering water use as a collective behavior that is influenced by household dynamics. Households who reported a stronger culture of water conservation used less water. These findings, along with evidence that good water‐saving habits are linked to water conservation, highlight the value of policies that support long‐term cultural shifts in the way people think about and use water.
Exercise works for depression: Building the bridge between clinical evidence and routine practice pragmatism for exercise as an antidepressant treatment

: In a previous commentary we have discussed some potential sources of heterogeneity of the antidepressant effects of exercise in people with depression, and provided suggestions on how to explore them in order to promote a broader understanding of the topic. These sources of heterogeneity were discussed focussing on the PICOS criteria referred to participants, interventions, comparisons, outcomes, and study designs. In response, Drs. Legrand and Neffs raised the discussion on 1) whether different symptomatology is able to moderate the antidepressant effects of exercise; 2) what is the "optimal dose" of exercise, which includes discussion on how to identify it, how to identify its biological correlates and how to shape exercise interventions, and 3) the necessity and validity of pragmatic RCTs. In the present manuscript, we have clarified and further expanded the points raised by Drs. Legrand and Neff.
The reduction of quantum invariants of 4-thickenings

We study the sensibility of an invariant of 2-dimensional CW complexes in the case when it comes as a reduction (through a change of ring) of a modular invariant of 4-dimensional thickenings of such complexes: it is shown that if the Euler characteristic of the 2-complex is greater than or equal to 1, its invariant depends only on homology. To see what is happening when the Euler characteristic is smaller than 1, we use ideas of Kerler and construct, from any tortile category, an invariant of 4-thickenings which, if the category is modular, is a normalization of the Reshetikhin–Turaev invariant, and if the category is symmetric, depends only on the spine and the second Whitney number of the thickening. Then we show that the so(3) quantum invariant at a 5th root of unity has its reduction, and this reduction is able to distinguish complexes with the same homology groups when the Euler characteristic is smaller than 1.
Insuficiencia cardíaca aguda

Resumen La insuficiencia cardíaca aguda continúa siendo causa frecuente de hospitalización y su morbimortalidad no ha podido ser reducida más allá de los esfuerzos realizados, de ahí la importancia de analizar todo lo referente a su manejo clínico. En este capítulo se aborda la práctica clínica, con detallado análisis de los aspectos diagnósticos y terapéuticos. Para una mayor comprensión del tema se examinan diferentes definiciones y clasificaciones de insuficiencia cardíaca aguda. Se propone un abordaje conceptual similar al del síndrome coronario agudo en el sentido de mejorar los tiempos de intervención terapéutica y se recomienda la aplicación de un esquema sencillo de evaluación clínica del paciente en base a la presencia o no de signos y síntomas de bajo gasto y congestión. Al final del capítulo se resumen los principales conceptos que el médico debe considerar frente a este cuadro clínico.
Influence of demographic factors and serotonin transporter-linked polymorphic region (5-HTTLPR) variants on major depression in a northeastern Thai population

Abstract Background: Several lines of evidence suggest that the serotonergic system may be involved in the etiology of major depressive disorder (MDD). Objective: Investigate a potential association between the functional polymorphism in the serotonin transporter-linked polymorphic region (5-HTTLPR) and MDD in a northeastern Thai population, and explore the involvement of demographic characteristics in this disorder. Methods: One hundred eighty seven patients with MDD and 207 healthy controls were recruited from the same geographical area into the study. The 5-HTTLPR genotypes were determined using polymerase chain reaction (PCR) and analyzed statically. Results: Significant demographic differences between the two groups were observed, which included age, marital status, occupation, educational background, income, and alcohol use. The allele frequencies of the 5- HTTLPR polymorphism in our studied population were relatively near those of Asian populations, especially Chinese, which was regarded as enormously distinct from those of Caucasians. Nevertheless, our present study found no significant association between this polymorphism and MDD with respect to either genotype distributions or allele frequencies. Conclusion: No involvement of the 5-HTTLPR polymorphism was suggested, but demographic features in MDD were highlighted with respect to this studied population.
THE PERCEPTION & ATTITUDES OF SMES MANAGERS TOWARDS E-COMMERCE IN SOUTHERN ALGERIA: WITH SPECIAL REFERENCE TO THE GHARDAIA COUNTY

An empirical study has been conducted by authors in the Wilaya (County) of Ghardaia (Southern Algeria) with the ultimate aim of surveying the local SMEs managers' perception and attitudes towards e-commerce. It seems that, these managers' perception and attitudes are on the whole positive. However, due mainly to poor endowment in material and technical factors as well as the environment inadequacy either economically, financially, institutionally and legally those SMEs cannot adopt currently E.C. solutions. Unfortunately, it follows a "Digital Marginalisation" and a failure when it comes to take up the challenge of "becoming global" for the studied SMEs. KEY: WORDS : E-commerce, SMEs, ICT, Perception, Attitudes.
University and labour market outcomes: what matters?: the case of Italy?

Labor market performance of graduates is an important aspect in the evaluation of institutions for higher education. In this report [the authors] investigate the determinants of the labor market performances for tertiary students in Italy. More specifically, the impact of the university on wage level and employment probability is studied, after controlling for relevant characteristics of student inflow and aspects of the labor market context. It is shown that it is crucial to take into account these aspects to make an accurate evaluation of the university impact on the labor market performance of their graduates. The main determinant of the labor market position of the university graduate turn out to be characteristics that are related to the individual student, both for the employment status as the wage level. In general the university attended might have some impact but it is fairly limited. Raw ranking of educational institutions (the so-called league tables) is shown to be a dangerous exercise. Uncontextualized, unadjusted rankings disregard crucial factors that institutions cannot be held accountable for. This is a well-established fact within school-effectiveness research, but this kind of league tables are still widely spread when it concerns the performance of higher education institutions.
DISTRIBUTION PATTERN & SPECIES DIVERSITY OF SEAWEEDS AT URAN (NAVI MUMBAI), WEST COAST OF INDIA

Seaweeds were collected from substations along Sheva creek, Peerwadi coast and Dharamtar creek of Uran (Raigad), Navi Mumbai, west coast of India. Seaweeds attached to the boulders, jetties, rocks on the shores, stones, pebbles, fishing nets and pneumatophores of mangrove were collected monthly from June 2013 to May 2015. A total of 19 species of seaweeds representing 16 genera, 15 families and 13 orders were identified from Uran coast. Of these, 7 species belongs each to Chlorophyta and Rhodophyta, 2 each to Cyanobacteria and Ochrophyta and 1 to Charophyta. At all study sites, maximum species diversity was recorded during pre-monsoon and post-monsoon than monsoon. Diverse species composition of seaweeds is recorded at Peerwadi coast than the Sheva creek and Dharamtar creek. Lower species diversity at Sheva creek and Dharamtar creek is attributed to the non-availability of rocky substratum for settlement and maritime activities of Jawaharlal Nehru Port Trust (JNPT). The study shows that seaweeds from Uran coast are under stress due to industrial pollution and Port operations.
Race, Gender, Occupational Status, And Income In County Human Service Employment

Data obtained from more than 1 900 public welfare workers employed in 5 regions of the USA were examined to compare occupational status and earnings by race and gender. The study group was stratified so that respondents' educational attainment and job seniority levels could be taken into account. Findings indicate the presence of significant sex and race-linked differences.
The predictive value of trill performance in a large repertoire songbird, the nightingale Luscinia megarhynchos

In animal communication, elaborate signals have been shown to be under sexual selection and often to reliably indicate a signaler's quality, condition, or motivation. For instance, the performance of physically challenging signals such as trills – i.e. rapidly repeated elements of broad frequency bandwidth – is considered to reflect signaler quality. Nightingales Luscinia megarhynchos are renowned for their outstanding song repertoire sizes, and most songs include a variety of complex trills. In the present study, we examined whether performance of trills can reliably reflect male quality. We show that vocal performance of trills predicts the age of a male. Older males sang trills that were closer to the performance limit than did younger males. Moreover, males with narrower beaks sang more consistent trills than did males with wider beaks. Vocal performance of trills, however, did not significantly predict other measures of biometric quality such as body size or body condition of the males. The findings suggest that receivers could benefit from the predictive value of physically demanding song traits in assessing age as an important quality component of potential mates or rivals. Particularly in species with high singing versatility, signaler assessment based on readily assessable structures may be adaptive, as this will allow receivers to quickly gather relevant information about the singer without attending to the full song repertoire.
The Impact of Environment on the Stellar Mass–Halo Mass Relation

A large variance exists in the amplitude of the stellar mass–halo mass (SMHM) relation for group- and cluster-size halos. Using a sample of 254 clusters, we show that the magnitude gap between the brightest central galaxy (BCG) and its second or fourth brightest neighbor accounts for a significant portion of this variance. We find that at fixed halo mass, galaxy clusters with a larger magnitude gap have a higher BCG stellar mass. This relationship is also observed in semi-analytic representations of low-redshift galaxy clusters in simulations. This SMHM–magnitude gap stratification likely results from BCG growth via hierarchical mergers and may link the assembly of the halo with the growth of the BCG. Using a Bayesian model, we quantify the importance of the magnitude gap in the SMHM relation using a multiplicative stretch factor, which we find to be significantly non-zero. The inclusion of the magnitude gap in the SMHM relation results in a large reduction in the inferred intrinsic scatter in the BCG stellar mass at fixed halo mass. We discuss the ramifications of this result in the context of galaxy formation models of centrals in group- and cluster-size halos.
A Signal of Diligence? Student Work Experience and Later Employment Chances

We investigate the impact of student work experience on later hiring chances. To completely rule out potential endogeneity, we present a field experiment in which various forms of student work experience are randomly disclosed by more than 1000 fictitious graduates applying for jobs in Belgium. Theoretical mechanisms are investigated by estimating heterogeneous treatment effects by the relevance and timing of revealed student work experience. We find that neither form of student work experience enhances initial recruitment decisions. For a number of candidate subgroups (by education level and occupation type), even an adverse effect is found.
Social housing sectors : lessons learned by others

Given the variety of ways to define social housing, agreement on one single clear-cut definition is difficult. However, there is consensus that housing policies should take into account those households that cannot meet their housing needs unaided. Furthermore, social housing provision needs to be guided by certain criteria. Commonly, the housing provision involves many actors: public sector actors like national, provincial and local Governments; as well as private sector actors: developers, landowners, construction companies, building material companies, financial institutions, etc. Housing associations are key actors in fulfilling social housing. This study aims to define various schemes of action by housing associations in different countries worldwide. This identification can serve as an important instrument for developing appropriate policies for social housing and can also represent lessons for policy makers of the future. This paper discusses the housing associations in three different countries: the Netherlands, the United Kingdom, and Egypt. The Netherlands has been and still is one of the most dynamic and innovative countries in Europe with respect to social housing. In England, the housing association sector has assumed the central role in the delivery of new and restructured social housing over the past decade. In Egypt, the association housing system in Egypt is considered to be chaotic due to being characterized by corruption and profiteering. The methodology adopted in this research is based on reviewing the historical background of housing associations in the four selected countries, and key changes in housing associations sector structure will be highlighted as well. The paper will conclude by determining key items of success or failure of housing associations. Finally, the author develops a set of recommendations concerning the enhancement of the social housing association sector in Egypt.