Miracle-dz/UniFAR-FTUs huggingface dataset:
Multiple States of Financially Distressed Companies : Tests using a Competing-Risks Model

This study examines the determinants of multiple states of financial distress by applying a competing-risks model. It investigates the effect of financial ratios, market-based variables and company-specific variables, including company age, size and squared size on three different states of corporate financial distress: active companies; distressed external administration companies; and distressed takeover, merger or acquisition companies. A sample of 1,081 publicly listed Australian non-financial companies over the period 1989 to 2005 using a competing-risks model is used to determine the possible differences in the factors of entering various states of financial distress. It is found that specifically, distressed external administration companies have a higher leverage, lower past excess returns and a larger size; while distressed takeover, merger or acquisition companies have a lower leverage, a higher capital utilisation efficiency and a larger size compared to active companies. Comparing the results from both the single-risk model and the competing-risks model reveals the need to distinguish between financial distress states.
EFFECT OF TEMPERATURE ON MOISTURE SORPTION ISOTHERMS AND MONOLAYER MOISTURE CONTENT OF BERMUDA GRASS (CYNODON DACTYLON)

Al-MAhAsneh, M. , F. AlkoAik, A. khAlil, R. FulleRos and A. el-WAziRy, 2014. effect of temperature on moisture sorption isotherms and monolayer moisture content of bermuda grass (Cynodon dactylon). Bulg. J. Agric. Sci., 20: 1289-1294 Bermuda grass is widely grown in saudi Arabia as a turf grass. it is highly tolerant to drought and hot weather. it can be compressed to form pellets, which can be used as livestock, or energy pellets similar to charcoals. Drying is required to process the grass into a safe storage condition. Moisture sorption isotherms are required to design and optimize the drying process of the grass. Therefore, moisture sorption isotherms were studied using gravimetric methods at temperatures ranging from 20 to 40oC. Both conventional analytical moisture sorption isotherms (MSI) and artificial neural networks (ANNs) were used to model the relationship between equilibrium moisture content (eMC) and equilibrium relative humidity (eRh). The results showed that Modified Halsey equation was the best representative of MSIs. However, ANNs were also found to outperform Msi analytical models with R2 = 0.991 and a root mean square error (RMse) = 1.17. Monolayer moisture content was also found to decrease linearly with eMC from 0.074 to 0.047 (decimal w.b.) over the temperature range investigated.
IDENTIFYING CONSUMER VALUATION PATTERNS OF ALTERNATIVE NUTRITION AND HEALTH LABELS COMBINATIONS: EVIDENCE FROM SPAIN

The provision of nutrition and health information on food labels is increasing as an industry and regulation answer to the growing consumer concern with diet-health relationships. Prior research has shown that the presence of this information on food labels is valued by consumers; however there is still no clear pattern on which labelling options are more valued and how different consumers value the different options. This paper analyses the results of a choice experiment conducted to identify the effect of multiple health and nutrition information sources on consumer food choice, taking into account preference heterogeneity using a latent class approach. Results show that different consumer groups can be identified with clearly distinguishable valuation and behavioural patterns. A minority of consumers attaches high WTP to the provision of additional information in the nutrition facts panel, however this is not show for a vast majority who value claims. Moreover, not taking into account this preference heterogeneity can lead to policies that do not maximize consumer welfare. Based on the characteristics of consumers identified in each group, recommendations are made as to how both industry and public administration can move forward with the development of nutritional labelling guidelines or policies.
Green SDN: Trends of Energy Conservation in Software Defined Network

Because of the exponential growth of the data in the Internet, storing and computing the data become a challenging issue. Therefore the data center networks are used to provide the infrastructure for storing and computing the data. Most of the network devices present in the data center network is comparatively idle for most of the time and resulting in a waste of energy. To overcome it, the Software Defined Network is proposed which allows the administrators to manage the network devices using a centralized controller and enables programmable network devices. It optimizes the utilization of network resources efficiently and results in significant amount of energy saving. There are several approaches proposed for optimizing the energy in the Software Defined Network which takes a network towards green energy and lower carbon print. This paper presents a survey on energy conservation techniques used in the software defined networks which makes the networks more capable and productive. We also provide a brief comparison of possible energy conservation techniques and guidelines for future research.
Possibilities of Identifying Manipulated Financial Statements

The paper deals with the possibilities of using different techniques and tools to identify potential risks of manipulated financial statements beyond true and fair view of accounting. Current research has verified the hypotheses of identifying the risks of financial statement manipulation in a case study of five accounting periods using the CFEBT model within the Czech Accounting Standards for different options of using creative accounting methods. Furthermore, the results CFEBT models in each case study are compared with results of the Beneish mode. The model of CFEBT confirmed positive results of the Beneish model for the used technique of windows dressing in terms of the Czech Accounting Standards. The following paper further analyzes and evaluates techniques and tools to identify risks of manipulated financial statements using the most important methods of creative accounting and accounting fraud in the CFEBT mode, the Beneish model, the Jones model of Nondiscretionary Accruals in comparison with the results of the Altman's model of financial health.
Comparative Analysis of NDVI and Microwave-Derived Soil Moisture for Determining Surface Water in the Cooper Creek Catchment

Arid floodplain ecosystems such as Cooper Creek in Australia are of great national and ecological importance; supporting rural communities as well as significant agriculture, tourism and mining industries. Arid floodplains also contain some of the last remaining untouched wilderness areas. Highly irregular flow regimes create an abundance of naturally varying habitats and environmental conditions, of which contribute to a vast diversity of flora and fauna, resilient and adapted to the harsh conditions yet also extremely vulnerable to diversions from the natural rhythm. The remoteness, scale and variability of these systems make it difficult to conduct routine monitoring and data acquisition. The Cooper Creek catchment covers an area of almost 300,000km, with some reaches of the river swelling to widths of 60km during high flows and other reache, more often than not receiving little or no flow. Remotely sensed data can provide up-to-date information about surface conditions such as soil moisture content, surface water extent and vegetation health among others. Satellite monitoring of flood inundation using optical sensors is often hampered by cloud cover obscuring surface radiations in the visible to infrared ranges. Microwave observations, in spite of coarse spatial resolution of the observations, are able to complement the optical instruments due to the all-weather capability of the microwave radiation sensor. Episodic flood events resulting from rain falling in the upper catchments of Cooper Creek provide a unique opportunity to map the flood inundation using both optical and microwave remote sensing techniques in the same time frame. We explore the time series of the satellite observations over the Cooper Creek catchment and demonstrate a typical temporal pattern of the optical and microwave signals identifying the presence of surface water from before to after a single flood event. The relationship between these two monitoring techniques was analysed and a common feature was observed in the optical and the microwave signal during the flood event. Soil moisture measurements peaked in concurrence with NDVI reaching its minimum. Groundbased data from gauging points both upstream and downstream of Cooper Creek confirmed the presence of flood waters. This research provides an opportunity not only to compare and analyse these remote sensing techniques but also to observe the hydrological and ecological processes that govern large scale, arid environments during episodic flood events such as flood extent and vegetation response. Understanding these processes can give greater insight into designing future anthroprogenic developments with minimal impact on the surrounding environment.
Clues to Dwarf galaxy Formation from Clustering and Kinematics

If the CDM paradigm is correct, then dwarf galaxies are far rarer than dark matter haloes of comparable circular velocity at the present day. Some process or processes must suppress galaxy formation almost completely on these small scales. Several plausible mechanisms may explain the scarcity of dwarf galaxies in the local universe, but it has been hard to distinguish between the different models observationally. The spatial distribution and kinematics of dwarf galaxies contain additional information about the age and formation history of these systems. Interpreted in the CDM framework, they provide powerful new constraints on the physics of dwarf suppression, ruling out at high significance the simplest models, in which the halo occupation probability is constant above some fixed mass or velocity threshold. We describe recent tests of small-scale galaxy formation models using the satellites of the local group and other nearby groups, and discuss the implications of these results for studies of the stellar halo, sub-galactic dark matter and the reionization of the universe at high redshift.
New trends in important diseases affecting the culture of fish and molluscs in the ICES area 2002-2015

2002-2015 DTU Orbit (25/09/2019) New trends in important diseases affecting the culture of fish and molluscs in the ICES area 2002-2015 The ICES Working Group on Pathology and Diseases of Marine Organisms (WGPDMO) provides annual reviews of national reports on the disease status of wild and farmed fish and molluscs in the ICES area. In 2004, the group published a first report collating this information from 1998-2002. This second report aims to provide an update on the status of the major diseases described in the original report and also to provide an overview of new diseases which have emerged since the previous report was published.
Deterrence in a Sea of “Just Deserts”: Are Utilitarian Goals Achievable in a World of “Limiting Retributivism”?

Recent scholarship on theories of criminal punishment has increasingly focused on retributivist justifications for punishment. While within this retributivist camp opinions differ as to the particulars of such policies, there is general agreement that criminals getting what they deserve, that is, their 'just deserts,' should be the underlying goal and rationale of the criminal justice system. From this point, these scholars argue that a criminal should receive punishment according to what the criminal deserves. Some forms of retributivism, however, have attempted to draw support from other theories of criminal punishment. By borrowing elements of other theories, specifically utilitarian theories, scholars have attempted to bolster support for retributivist policies. A particularly well received form of retributivism and the focus of this Comment, 'limiting retributivism,' argues that a range of punishments will fall within the criminal's just deserts, and that utilitarian concepts can alter the punishment within the aforementioned range. This Comment scrutinizes limiting retributivism's appeal to utilitarian theories of punishment to determine if such a system of punishment can achieve many of the outcomes sought by utilitarian theories, specifically deterrence. This Comment argues that the answer to this question, while complex, is ultimately no. I begin my inquiry by expounding on the history of retributive and utilitarian theories of punishment, and the specific concepts of limiting retributivism and what 'factors' exist in determining a criminal's just deserts. Then, I shift focus and analyze the practical effects of these factors in light of recent behavioral psychology and behavioral law and economics research on cognitive biases. Subsequently, I describe why these insights into human psychology and the effects of cognitive biases will actually lead to under-deterrence of criminal activity. I develop this point by acknowledging that while this research also questions utilitarianism's proposal for deterrence through ex ante incentives, the under-deterrence effect of limiting retributivism is far higher than that of utilitarianism. I also highlight why such under-deterrence is fundamentally contrary to utilitarian goals of punishment. I end by arguing that, given the insights of behavioral psychology, utilitarian goals of punishment are not sufficiently accomplished under limiting retributivism. A more pure form of utilitarianism is required to achieve utilitarian goals with hard and fast criminal rules with no appeal to or use of other theories of punishment. I also propose that utilitarians, in collaboration with behavioral law and economics scholars, can further understanding of how the criminal law may incorporate behavioral psychology insights to create more effective ex ante incentives.
An RFID Authentication Protocol based Symmetric Key using Hashed Tag ID

ABSTRACT By identifying the unique information of the objects using the RF, the RFID technique which will be able to manage the object is spot-lighted as the main technology in Ubiquitous era. On RFID systems, since the information of RFID may easily be unveiled in air, the secure and privacy problems always exist. In this paper, we propose mutual authentication protocol based on symmetric key. Proposed protocol has been able to minimize the tag's H/W resource by using symmetric key. And we use tag ID which is encrypted with hash function and a shared symmetric key by Challenge-Response pair of PUF(Physically Unclonable Function), thus there is no key disclosure problem in our protocol.Keywords:RFID, Symmetric Key, Hash Function, Authentication protocol, PUF 1. 서 론 1) 무선을 이용하여 대상물의 고유정보를 인식함으로, 대상물을 관리할 수 있게 하는 RFID( Radio Frequency Identification)기술은 유비쿼터스 시대의 핵심기술로써 각광을 받고 있다. 이 기술은 공간을 통하여 임의의 반경 내의 사물에 동시에 접근할 수 있는 전자파의 특성을 이용하기 때문에 대상물의 정렬 불필요, 빠른 재고 조사, 아이템별 추적 가능 및 다시 쓰기 가능 등 기존의 바코드 인식기술에 비하여 많은 장점으로 인하여 바코드 기술의 대체기술로 알려져 있다. 하지만 공간을 매개로한 전자파의 전달 특성은
Revisiting Concentration in Food and Agricultural Supply Chains: The Welfare Implications of Market Power in a Complementary Input Sector

We explore how market power in a complementary input sector compares to that in a downstream sector for producer and consumer welfare. We develop a model of a homogeneous product market encompassing bilateral and complementary relationships. Our main finding is that market power exercised by the supplier of a complementary input generates greater negative welfare effects than the same level of market power exercised by downstream firms. We provide a discussion of the implications of the results for policy in the context of current problems in the Canadian grain-handling and transportation system.
Carbon nanotube fiber terahertz polarizer

Conventional, commercially available terahertz (THz) polarizers are made of uniformly and precisely spaced metallic wires. They are fragile and expensive, with performance characteristics highly reliant on wire diameters and spacings. Here, we report a simple and highly error-tolerant method for fabricating a freestanding THz polarizer with nearly ideal performance, reliant on the intrinsically one-dimensional character of conduction electrons in well-aligned carbon nanotubes (CNTs). The polarizer was constructed on a mechanical frame over which we manually wound acid-doped CNT fibers with ultrahigh electrical conductivity. We demonstrated that the polarizer has an extinction ratio of ∼−30 dB with a low insertion loss (<0.5 dB) throughout a frequency range of 0.2–1.1 THz. In addition, we used a THz ellipsometer to measure the Muller matrix of the CNT-fiber polarizer and found comparable attenuation to a commercial metallic wire-grid polarizer. Furthermore, based on the classical theory of light transmissi.
MICROSTRIP ANTENNA USING GROUND-CUT SLOTS FOR LOW RCS WITH SIZE MINIATURIZATION TECHNIQUES

The techniques of ground-cut slots and miniaturization are applied in the design of microstrip antenna which reduces the resonance frequency and size of antenna and achieves the Radar Cross Section (RCS) reduction. Compared with the rectangular patch antenna working at the same frequency, the designed antenna realizes the RCS reduction in the whole frequency band of 2-8 GHz. And the RCS can be reduced 2-4 dB at its working frequency. The RCSpeaks are efficiently controlled to get a smooth curve while the gain loss is only approximately 0.9 dB, which assures the radiation performance. The measured results of radiation performance accord with the simulation results and it implies that this method is feasible.
Cartels as Rational Business Strategy: Crime Pays

This article is the first to analyze whether cartel sanctions are optimal. The conventional wisdom is that the current level of sanctions is adequate or excessive. The article demonstrates, however, that the combined level of current United States cartel sanctions is only 9% to 21% as large as it should be to protect potential victims of cartelization optimally. Consequently, the average level of United States anti-cartel sanctions should be approximately quintupled. The United States imposes a diverse arsenal of sanctions against collusion: criminal fines and restitution payments for the firms involved and prison, house arrest and fines for the corporate officials involved. Both direct and indirect victims can sue for mandatory treble damages and attorney's fees. This multiplicity of sanctions has helped give rise to the strongly held - but until now never seriously examined - conventional wisdom in the antitrust field that these sanctions are not just adequate to deter collusion, but that they are excessive. We analyze this issue using the standard optimal deterrence approach. This model is predicated upon the belief that corporations and individuals contemplating illegal collusion will be deterred only if expected rewards are less than expected costs, adjusted by the probability the illegal activity will be detected and sanctioned. To undertake this analysis we first calculate the expected rewards from cartelization using a new and unique database containing 75 cartel cases. We survey the literature to ascertain the probability cartels are detected and the probability detected cartels are sanctioned. We calculate the size of the sanctions involved for each case in our sample. These include corporate fines, individual fines, payouts in private damage actions, and the equivalent value (or disvalue) of imprisonment or house arrest for the individuals convicted. Our analysis shows that, overall, United States' cartel sanctions are only 9% to 21% as large as they should be to protect potential victims of cartelization optimally. This means that, despite the existing sanctions, collusion remains a rational business strategy. Cartelization is a crime that on average pays. In fact, it pays very well. Accordingly, our concluding section suggests specific ways cartel sanctions should be increased to become more nearly optimal. This should save consumers many billions of dollars each year.
A Famous Victory: Collective Bargaining Protections and the Statutory Aging Process

When it enacted the National Labor Relations Act in 1935, Congress gave statutory recognition to collectively bargained terms and conditions of employment. In recent decades, the number of cases in which the Supreme Court has interpreted the NLRA has declined, leaving the Act's interpretation and enforcement primarily to the National Labor Relations Board and the federal courts of appeals. In this Article, Professor Brudney presents the results of his study of 1,224 NLRB adjudications and their fate upon federal court review, from 1986 to 1993. Professor Brudney analyzes the reversal and affirmance data, and identifies areas of general Board-court agreement and disagreement regarding how the Act should be construed. In particular, Professor Brudney identifies a cluster of NLRA issues involving the survival of the collective bargaining relationship, over which the Board and courts markedly split. A closer look at recent cases presenting these issues, Professor Brudney argues, reveals recurrent Board-court tensions over the relative importance of stable collective bargaining relationships versus individual employee free choice Professor Brudney contends that by preferring employee free choice to bargaining stability, courts are reflecting the emphasis on individual rights and freedom that pervades contemporary employment law, as well as contemporary law and society in general. He further argues that the federal courts' apparent effort to "update" the sixty-year-old Act to conform to the larger legal landscape is misguided and may bring considerable costs.
GOAL COMMITMENT AND PSYCHOLOGICAL RESILIENCE AMONG CYCLING ATHLETES

Cycling sport is one of the sports that require physical and psychological resilience. It is thought that athletes should show physical and psychological resilience to reach specific target, find solution for unexpected, sudden problems, be patient and be determined in this sport that requires physical and psychological resilience that is done under extreme conditions. It is important to examine goal commitment and psychological resilience of cycling athletes for performance improvement, success motivation and contribution to the studies in this field. Purpose: This study aimed to examine goal commitment and psychological resilience of elite cycling athletes. 94 elite bicycle athletes participating in national and international races between the ages of 18 and 27 participated voluntarily. Resilience Scale for Adults, developed by Friborg et al. (2003), was used to determine psychological resilience of athletes. Goal Commitment Scale, developed by Hollenbeck, Williams and Klein (1989) and adapted to Turkish by Şenel and Yildiz (2016), was used to determine goal commitment. Scale reliability coefficient was found to be 0.913. In conclusion, no significant differences were found between sex and psychological resilience and goal commitment. But, significant differences were found between sports ages and subscales of self-perception, perception of future, and structural type of Resilience Scale for Adults. Significant difference was found between sports ages and goal commitment. As sports age increase, so did goal commitment. There was no significant correlation between goal commitment and psychological resilience. Goal commitment and psychological resilience training is recommended for different sports branches requiring physical and psychological resilience. Article visualizations: