Miracle-dz/UniFAR-FTUs huggingface dataset:
Examination of Financial Reporting Quality and Informativeness from the Perspective of Accounting Restatement: Evidence of Mongolian Stock Exchange Listed Companies

The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as restating the previously published financial reports and providing poor disclosure about the restatement. The study used cumulative abnormal return to analyze the market response towards the restatements. And further we produced restatement disclosure index method to evaluate the informativeness of financial statements and to evaluate how supportive are the disclosures of financial statements in forming a decision by the financial statement users. It was not surprising that our results revealed that capital market does not react towards the restatement. The analysis was further supported by the finding that financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not varied by whether state ownership is participated or not. Also the frequency of restatements is not reducing over the analysis period. The result indicates low accounting credibility in Mongolia and those poor quality financial reports do not bear a cost.
What are Roles of Women in Tulama Oromo Gada System? The Case of Ilu, South-West Shewa Zone, Oromia Regional State

----------------------------------------************************---------------------------------Abstract: This study deals with the role of women in Gada system in Tulama Oromo of Ilu. Gada is an indigenous institution that incorporates political, social and economic issues of the Oromo. In this institution, Women have their own role and status in the political, social and economic affairs of the Oromo society. The objective of this study is to examine the role of women among Tulama Oromo of Ilu Gada system. To achieve this objective, both primary and secondary data was used. Accordingly, interview, focus group discussion and participant observation were employed to collect data. For this purpose, informants were selected from Abba Gada (father of Gada), Luba, Jaartii Cifree (wife of Yuba (retired Gada elder)), Haadha Siiqqee (wife of Abba Gada, Luba), community elders and culture and tourism office from government officials. These informants were participated in interview, focus group discussion. In such way, 36 informants were directly involved in the study. In anthropological studies, analysis is an instrument to extract meanings and interpretation from the data obtained during fieldwork. In such manner, data were presented in a qualitative type. The findings of the study show that women have tremendous role in gada system. In this case, no event or no ceremonies take place without the full participation of women. Women were basically represented and/or play a significant role through different institutions such as Siiqqee and other ritual ceremonies and institutions working as check and balances for protecting women’s right in general. Hence, without participation of women, the Oromoo socio-political practices could be meaningless. That is to say, any social, political and economic practice irrespective of women may not be fruitful. Based on the research findings, some recommendations were forwarded that strengthen understanding of Gada system.
Combined coverage path planning for field operations

Searching an optimal path to cover the whole field while fulfil certain agricultural field operation has been found to be extremely difficult problem to solve mathematically or algorithmically. Although area coverage problem has been studied extensively in the robotics literature, most of the developed approaches cannot be used for the case of agricultural field operations due to the special characteristics inherent in these operations. During the last year, two complementary researches regarding the field coverage planning for agricultural machines have been independently presented. The first approach, using prediction and exhaustive search methods, results the optimum decomposition of a complex-geometry field into sub-fields and the optimum driving direction in each field. The second one, using a heuristic combinatorial optimization algorithm, results the optimal sequence that the machine visits the sub-fields and the optimal traversal sequences of parallel field tracks for each subfield. In this paper, a first attempt to connect these two approaches is presented, in order to provide a complete method for field area coverage planning that is directly applicable to autonomous agricultural machines as well as to a next generation of navigation-aid and auto-steering systems. As an implementation of the total method, an example of optimal planning for a given field is given.
Cyclotricatechylene based porous crystalline material: Synthesis and applications in gas storage

An undulated two-dimensional CTC-based covalent organic framework, CTC-COF, was synthesized through solvothermal reaction for the first time. This mesoporous material stacks in an eclipsed mode in the microcrystalline state. CTC-COF has a surface area of 1710 m2 g−1, with a pore width of 2.26 nm calculated by the NL-DFT modelling. The bowl-shaped core unit led to a larger surface area than its analogue, COF-5 constructed by planar subunits. This material has higher low pressure hydrogen uptake than other 2D COFs with similar structures, and even close to the 3D COF materials.
ENAM FAKTOR RELEVANSI APLIKASI "TALAQQI BERSANAD" (TB) DALAM PENGAJIAN HADIS DI MALAYSIA SIX RELEVANCY FACTORS IN THE APPLICATION OF "TALAQQI BERSANAD" (TB) IN HADITH STUDIES IN MALAYSIA

Talaqqi Bersanad (TB) is an approach based on the concept of studies conducted directly in front of an al-Musnid teacher. It is practiced by a combination of al-Sama, al-Qira’ah and al-Ijazah methods. The TB tradition is applied consistently among the hadith scholars, especially from the beginning of the sixth century to the fifteenth century of Hijrah. The implication of consistent TB application allows the genealogy of hadith sanad book throughout the 15 centuries to be derived. However in Malaysia, the tradition of TB is not well-known and rarely been practiced. Even so, there are still a handful of local scholars who apply the TB in the study of hadith. Based on a
Fertility, and Savings

Sub-Saharan Africa has a high incidence of polygyny. Countries in this region are also characterized by large age gaps between husbands and wives, high fertility, and the payment of a brideprice at marriage. In monogamous countries, on the other hand, the bride’s parents traditionally give a dowry (negative brideprice) at marriage. Sub-Saharan Africa is also the poorest region of the world. In this paper I ask whether banning polygyny could play any role for development in Sub-saharan Africa. Since this experiment does not exist in the data, I address the question using a formal model of polygyny and analyze the effects of enforcing monogamy within the model. I find that enforcing monogamy lowers fertility, shrinks the spousal age gap, and reverses the direction of marriage payments. The capitaloutput ratio and GDP per capita increase. The reason is that when polygyny is allowed, high brideprices are needed to ration women. This makes buying wives and selling daughters a good investment strategy that crowds out investment in physical assets. I show that these effects can be large quantitatively. For reasonable parameter values, I find that banning polygyny decreases fertility by 40%, increases the savings rate by 35% and increases output per capita by 140%. ∗This is a chapter from my Ph.D. Dissertation at the University of Minnesota. It was previously circulated under the title “Polygyny and Poverty. ” This research was funded through a Doctoral Dissertation Fellowship from the University of Minnesota and an NSF grant. I am especially grateful to Larry Jones for his advice and encouragement. I would also like to thank Michele Boldrin, V.V. Chari, Lisa Cook, Adam Copeland, Bob Hall, Berthold Herrendorf, Narayana Kocherlakota, Margaret Ledyard, Jim MacGee, Felipe Meza, Edward Prescott, Aloysius Siow, Juan Solé, seminar participants at many different institutions, two anonymous referees and Robert Shimer (the editor) for their helpful comments. †Stanford University, Dept of Economics, 579 Serra Mall, Stanford CA 94305, tertilt@stanford.edu.
The Impact of Evaluating Service Quality Dimensions on Patient Satisfaction: A Study of Private Hospitals in Irbid City / Jordan

Over the past decades, the Jordanian Ministry of Health has decided to continue to develop the quality of healthcare and improve patient satisfaction in the most cost-effective way in Jordan. Though, there are major challenges faced by the implementation of these aims in some hospitals, according to Jordan's (2019) health assessment report on patient satisfaction with quality healthcare delivery. The aim of this study is to evaluate the effects of service quality dimensions on patient satisfaction as a study of private hospitals sector in Irbid city/Jordan. Furthermore, quality of service is considered to be one of the important factors in keeping people safe and healthy from illness. However, this study has also assessed the opinions of the patients about service quality obtainable to private hospitals and their level of satisfaction. However, this study was conducted using questionnaire as a data collection technique by measuring 30 items on a five-point likert scale. The sample size of the research is consisting of 450 patients from different three private hospitals namely Irbid specialized hospital, Irbid Islamic hospital and IbnAl-Nafees hospital at district Irbid city, Jordan. The result of the research demonstrated that the most significant factors impact on the service quality were tangibles, reliability, responsiveness, empathy and security .
Structural and chemical evolution of propionate based metal–organic precursors for superconducting YBa2Cu3O7 − δ epitaxial film growth

The structural and chemical evolution of propionate based low fluorine YBa2Cu3O7 − δ (YBCO) precursor during the conversion thermal treatment to obtain superconducting film has been investigated by both x-ray photoelectron and diffraction techniques in a set of partially converted films on SrTiO3 single crystals. The pyrolysis temperature within the range 400–480 °C mainly affects the copper valence state with an increase of the Cu2 + fraction with temperature with respect to the Cu1 + oxidation state. During the subsequent thermal treatment up to 700 °C, the reduction of fluorine content is mainly ascribed to the hydrolysis of YF3. At higher temperatures, Ba hydrolysis, Y2Cu2O5 and YBCO phase formation (nucleation at 700 °C and 725 °C, respectively) have been observed. The temperature dependences of the formation and decomposition of YBCO, Y2Cu2O5 and Ba-oxyfluoride were evaluated by x-ray diffraction measurements. The reaction path emerging from these analyses agrees with the one observed for YBCO films obtained with the standard MOD method based on metal tri-fluoroacetate precursors.
Vibrational properties of metallic nanoparticles

This brief overview discusses the structure and vibrational dynamics of metallic nanoparticles. The theoretical results are derived from molecular dynamics simulations using empirical tight-binding potentials. The vibrational densities of states of nanoparticles with sizes from 4 to 20 nm are shown. A method to identity surface, subsurface and core atoms is presented and it is shown that the average vibrational density of states of the atoms in these regions is fairly independent of the particle size.
How to gamify the classroom? A proposal for teachers training

Gamification can be challenging to implement, because it is not just to use game mechanics in non-game context. The first results reveal that it is necessary to focus attention on the design process, where some of the main problems were detected. The setback that occurred in the early years was due to the lack of knowledge and tools to enable it to be accomplished. Currently it is possible to find digital tools that help on the design of gamification. Also the knowledge available allows teachers to find creative solutions to successful experiences. It is in this context that a teacher training program has been developed that will enable them to structure and implement gamification in their classrooms. From the Octalysis framework, teachers will be able to decide about what emotions they want to provide to their students, and then structure what tools to use and which game mechanics to apply.
A note on the choice of a sample of firms for reliable estimation of sector returns to scale

A sector is defined as a family of firms sharing the same CobbDouglas production function. Our aim is to estimate the Cobb-Douglas-based returns to scale of the sector. Limited resources allow us to collect data (stock of production factors and production) from a limited number of firms only. We address the question how the sample of firms, used then for estimation of the sector returns to scale, should be selected to achieve a “good” estimate of the returns to scale. (The estimate is “good” if it has low variance.) We propose a three-step procedure for the sample selection problem, adopting a method from the theory of c-optimal experimental designs. We consider both homoscedastic and heteroscedastic models. We illustrate the approach by examples.
AN EMPIRICAL INVESTIGATION ON THE RELATIONSHIP BETWEEN RISK OF BANKRUPTCY AND STOCK RETURN

The main objective of the paper is to fi nd out whether bankruptcy risk is a systematic risk. In particular, we investigate the contribution of size, bookto-market, excess market returns and bankruptcy probability in explaining returns. We allocate stocks into portfolios according to the probability of bankruptcy from the hazard model. Results show that bankruptcy risk is not a systematic risk. The results consistently show that excess market returns and size have strong power to explain returns in the UK for the period from 1988 to 1997. Book-to-market and bankruptcy risk only matt er in portfolios with higher probability of bankruptcy. Keyword: Bankruptcy risk, bankruptcy probability, hazard model. JEL Classifi cation: G12, G33
Tensor Spectral Matching of Diffusion Weighted Images

Very preterm birth coincides with a period of major development in the brain, with striking changes in volume, cortex folding and significant change at the microstructural level. Diffusion MRI is sensitive to motion of water on the scale of microns, allowing us to investigate some of these changes. Mapping of diffusion tensors is a challenging process, and existing methods fail to account for the major changes that take place between 30 and 40 weeks equivalent gestational age. In this paper we introduce the spectral matching in the context of non-linear registration of diffusion images. Spatial correspondences are defined with respect to the main spectral modes of the images, which are global descriptors of the tensor information. We apply tensor spectral matching (TSM) in two different ways: by estimation of spatial correspondences uniquely based on the spectral decomposition of diffusion tensor images, and by combination of TSM with a standard diffusion tensor registration algorithm (TSM-DTI-TK). We validate the proposed approaches on 20 adult controls, and we compare it to the state-of-art registration method. We then apply these methods to longitudinal diffusion data acquired from 6 extremely preterm-born infants scanned shortly after birth and at term equivalent age. The experimental results combining TSM with standard tensor registration outperform the state-of-art when applied to both adult and preterm data. Having a reliable anatomical correspondence in preterm infants allows us to quantify microstructural changes and to work towards developing biomarkers of neurological impairment.
Software defined networking : Technologies and solutions toward an open network eco-system

* Corresponding author(Email:fmliu@hust.edu.cn,Web:http://grid.hust.edu.cn/fmliu/) Abstract Software-defined networking (SDN),a new networking paradigm decoupling the software control logic from the data forwarding hardware,promises to enable simpler management,more flexible resource usage and faster deployment of network services.It opens network functionality,application programmability,and control-to-data communication interfaces that used to be closed in conventional network devices,offering endless opportunities but also chalenges for both existing players and newcomers in the market.Through a comprehensive and comparative exploratory of SDN state-of-theart techniques,standardization activities and realistic applications,this article unveils historic and technical insights into the innovations that SDN offers toward an emerging open network eco-system.We closely examine the critical chalenges and opportunities when the networking industry is reshaped by SDN.We further shed light on future development directions of SDN in broad application scenarios,ranging from cloud datacenters,network operating systems,and advanced wireless networking.
Twitter Sentiment Analysis-A Review Study

- The basic information and knowledge to sentiment analysis of twitter are briefly discussed in this review paper. Sentiment Analysis can be viewed as a field of text mining, NLP(Natural Language Processing). This paper presents levels of sentiment analysis, approaches of sentiment analysis, methodologies, features and applications. Twitter is microblogging service which if sentiment analysis was done has to follow an explicit path. This paper puts an overview of tweets extraction, preprocessing and their sentiment analysis.
Realistische Modellierung der NIR/VIS/UV‐optischen Konstanten dünner optischer Schichten im Rahmen des Oszillatormodells

Es wird gezeigt, dass mithilfe des Mehrätze für die optischen Konstanten verschiedenartiger Schichtmaterialien generiert werden können. Die vorgestellte LCalc‐Software erlaubt dabei die Bestimmung der dielektrischen Funktion beziehungsweise der Brechzahl und des Extinktionskoeffizienten über einen Fit von Transmissions‐ und Reflexionsvermögen der entsprechenden Schichten bei einem oder mehreren Einfallswinkeln. Hinreichend genaue spektralphotometrische Messwerte können dabei mithilfe von selbstentwickelten VN‐Messeinsätzen gewonnen werden.
Flexible Hard Coating (Flex9H®) for Foldable Display Cover Plastic Film

The desire for foldable display seems to be heading toward its zenith. However, its mass production is still impeded by a few technical challenges, specifically, development of flexible cover window films. This invited paper demonstrates innovative flexible hard coating (Flex9H®) for foldable display cover plastic films, which exhibits glass-like pencil hardness, plastic-like flexibility and excellent optical transparency simultaneously. Author
Investigation of Dissolution Enhancement of Nifedipine by Deposition on Superdisintegrants

AbstractIn this study we aimed to investigate the dissolution enhancement of nifedipine by the solvent deposition technique using superdisintegrants including Ac-Di-Sol, Kollldon CL, and Explotab as excipients. The relative significance of action of solvent deposition (deposition of small drug particles on the excipient after solvent is evaporated) and action of superdislntegrant was investigated. The effect of solvent on dissolution of nifedipine in the solvent deposition system was also Investigated. Differential scanning calorlmetry (DSC) was used to study the interaction between nifedipine and superdisintegrants. Capsules and tablets of a physical mixture and a solvent deposition system of nifedipine were prepared. The dissolution rate of nifedipine of these capsules and tablets was studied. The results of this study show that solvent deposition system with lactose and super dlslntegrants in capsule and tablet dosage forms can significantly enhance dissolution rate of nifedipine. Both the action of su.
Alternative Polyadenylation Regulates Patient-specific Tumor Growth by Individualizing the MicroRNA Target Site Landscape

Background Alternative polyadenylation (APA) shortens or lengthens the 3’-untranslated region (3’-UTR) of hundreds of genes in cancer. While APA genes modify microRNA target sites in the 3’-UTRs to promote tumorigenesis, previous studies have focused on a subset of the modification landscape. Method For comprehensive understanding of the function of global APA events, we consider the total target site landscape of microRNAs that are significantly and collectively modified by global APA genes. To identify such microRNAs in spite of complex interactions between microRNAs and the APA genes, we developed Probabilistic Inference of MicroRNA Target Site Modification through APA (PRIMATA-APA). Results Running PRIMATA-APA on TCGA breast cancer data, we identified that global APA events concentrate to modify target sites of particular microRNAs (target-site-modified-miRNA or tamoMiRNA). TamoMiRNAs are enriched for microRNAs known to regulate cancer etiology and treatments. Also, their target genes are enriched in cancer-associated pathways, suggesting that APA modifies target sites of tamoMiRNAs to progress tumors. Knockdown of NUDT21, a master 3’-UTR regulator in HeLa cells, confirmed the causal role of tamoMiRNAs for tumor growth. Conclusions Further, the expressions of tamoMiRNA target genes, enriched in cancer-associated pathways, vary across tumor samples as a function of patient-specific APA events, suggesting that APA is a novel regulatory axis for interpatient tumor heterogeneity.
Browser Fingerprinting

With this article, we survey the research performed in the domain of browser fingerprinting, while providing an accessible entry point to newcomers in the field. We explain how this technique works and where it stems from. We analyze the related work in detail to understand the composition of modern fingerprints and see how this technique is currently used online. We systematize existing defense solutions into different categories and detail the current challenges yet to overcome.