Miracle-dz/UniFAR-FTUs huggingface dataset:
Repeated Cross Sectional Analysis of Acuity of Turkish CPAs on the Adoption of IFRS for SMEs for Turkish SMEs

SMEs contribute commendably to the development of local economies around the world. As for the Turkish economy, SMEs have significant boost since they take up well over 98% of all entities. To this point, many countries have already adopted or intend to adopt IFRS for SMEs. With substantial shift towards adoption of IFRS globally, IFRS for SMEs attracted noteworthy attention by the Turkish SMEs and CPAs whether such proposed set of standards are essentially applicable to the Turkish SMEs. The aim of this research is to evaluate the level of applicability of the IFRS for SMEs in Turkey, and their readiness to apply these standards. Cross-sectional analysis was used to compare the expert opinions of Turkish CPAs based on an earlier research conducted in 2008 and the later and recent research conducted in 2013. Keywords: IFRS for SMEs, international accounting standards, small and medium-sized enterprises
Changing Neurodevelopment at 8 Years in Children Born Extremely Preterm Since the 1990s

Despite improvements in survival with advances in care of EP infants, neurosensory outcomes at school age are not improving; indeed, academic performance may be deteriorating. BACKGROUND AND OBJECTIVE: Survival of extremely preterm (EP; <28 weeks’ gestation) infants has increased over the last 2 decades. Equivalent reductions in developmental morbidity in early childhood have not been consistently reported. The aim of this study was to determine trends in neurodevelopmental outcomes at 8 years of age of children born EP (22–27 completed weeks’ gestation) over the past 2 decades. METHODS: Population-based cohorts of all EP survivors born in the state of Victoria, Australia in 1991–1992, 1997, and 2005 were recruited at birth. At 8 years of age, general intelligence (IQ), academic achievement, and neurosensory status were assessed. Major neurosensory disability was defined as any of moderate or severe cerebral palsy, IQ <−2 SD relative to term controls, blindness, or deafness. RESULTS: Rates of major neurosensory disability were similar in all eras (1991–1992, 18%; 1997, 15%; 2005, 18%), as were rates of IQ <−2 SD, cerebral palsy, blindness, and deafness. Mean z scores for IQ were similar across eras, but there was some evidence that scores for academic achievement were lower in 2005 than in 1997, and the odds of having academic problems were higher in 2005 than in both earlier eras. These outcomes were not explained by differences in known perinatal care or sociodemographic variables between eras. CONCLUSIONS: Contrary to expectations, rates of major neurosensory disability have not improved, and academic performance is poorer at early school age in 2005 than in earlier eras for EP children born in the state of Victoria, Australia.
The Importance of Product Country of Origin

Uses conjoint analysis to investigate the relative importance of the country of origin of a product to consumers in the United States, Canada, Germany and The Netherlands. It was found that the country of origin of a product was one of the two or three most important attributes in preference evaluation. Across the four countries and the two product categories studied, the importance weight assigned to the country‐of‐origin factor ranged from 18 to 29 per cent, a level of importance that was often equal to or greater than that assigned to the brand name, price and other intrinsic and extrinsic attributes. Respondents in each country preferred domestically‐made products foremost, followed by products made in other developed countries and, lastly, products made in developing countries.
Information Management for Entomology Screening

The successful introduction of genetically modified (GM) crops has created a revolutionary transformation of the agricultural industry with GM crops currently planted on some 130 million acres. Historically, agricultural companies were involved in the discovery of conventional insecticide chemistries in processes that were very similar to those in the pharmaceutical industry. With the introduction of GM technologies, the process has radically changed. The new process is best described as the pharmaceutical equivalent of a very large-scale limited clinical trial conducted at the discovery stage. For example, unlike pharmaceutical screens, GM crop discovery screens frequently involve live insects challenged with complex protein containing soups. Furthermore, the nature of the potential avenues for discovery mandates that assay models also support protein engineering, proteomics, and genomics efforts. The range in sample demand ranges from ultra-low to high throughput. Finally, regulatory and good business stewardship demands that data integrity and tractability is in place, from discovery through varietal introduction, to manage the information generated in support of a commercialized GM plant variety. The authors describe their discovery workflow and detail how they have customized a commercially available database software package to achieve an optimum configuration for entomology screening. (Journal of Biomolecular Screening 2004:37-43)
High-k/metal gates in leading edge silicon devices

2007 saw the introduction of the first high-k/metal gate (HKMG) devices into the marketplace. This marked the return of metal-gate technology on silicon for the first time since polysilicon gates became ubiquitous in the early 1970s. Intel was the first to use high-k/metal gate in its 45-nm product. Other leading-edge manufacturers have now launched HKMG products in both gate-first and gate-last forms, and in the near future we also expect to see the first 22-nm FinFET products come onto the market. Chipworks, as a supplier of competitive intelligence to the semiconductor and electronics industries, monitors the evolution of chip processes as they come into commercial production. Chipworks has obtained parts from the leading edge manufacturers, and performed structural analyses to examine the features and manufacturing processes of the devices. The paper discusses some of the different transistor structures we have seen during the evolution of the HKMG technology, and examines the first 32/28-nm parts that were introduced.
The Pay for Performance Dilemma

Empirical evidence from the United States indicates a statistically significant relationship — but not a particularly strong economic relationship — between the CEO’s remuneration and corporate performance. In Australia, the limited number of studies in this field have found that CEO pay is related to company size (the larger the company, on average the higher the pay) but is not linked in any clear way to corporate performance. This article analyses the factors which may explain the lack of a strong link between executive pay and company performance in Australia. Some of these are consistent with the board-capture theory articulated by Bebchuk and Fried.
A DEEPER LOOK AT LEO IV: STAR FORMATION HISTORY AND EXTENDED STRUCTURE

We present MMT/Megacam imaging of the Leo IV dwarf galaxy in order to investigate its structure and star formation history, and to search for signs of association with the recently discovered Leo V satellite. Based on parameterized fits, we find that Leo IV is round, with ϵ < 0.23 (at the 68% confidence limit) and a half-light radius of rh ≃ 130 pc. Additionally, we perform a thorough search for extended structures in the plane of the sky and along the line of sight. We derive our surface brightness detection limit by implanting fake structures into our catalog with stellar populations identical to that of Leo IV. We show that we are sensitive to stream-like structures with surface brightness μr ≲ 29.6 mag arcsec−2, and at this limit we find no stellar bridge between Leo IV (out to a radius of ∼0.5 kpc) and the recently discovered, nearby satellite Leo V. Using the color–magnitude fitting package StarFISH, we determine that Leo IV is consistent with a single age (∼14 Gyr), single metallicity ([Fe/H] ∼ −2.3) stellar population, although we cannot rule out a significant spread in these values. We derive a luminosity of MV = −5.5 ± 0.3. Studying both the spatial distribution and frequency of Leo IV's “blue plume” stars reveals evidence for a young (∼2 Gyr) stellar population which makes up ∼2% of its stellar mass. This sprinkling of star formation, only detectable in this deep study, highlights the need for further imaging of the new Milky Way satellites along with theoretical work on the expected, detailed properties of these possible “reionization fossils. ”
THE REST-FRAME OPTICAL SPECTROSCOPIC PROPERTIES OF LYα-EMITTERS AT z ∼ 2.5: THE PHYSICAL ORIGINS OF STRONG LYα EMISSION

We present the rest-frame optical spectroscopic properties of 60 faint (RAB ∼ 27; L ∼ 0.1 L*) Lyα-selected galaxies (LAEs) at z ≈ 2.56. These LAEs also have rest-UV spectra of their Lyα emission line morphologies, which trace the effects of interstellar and circumgalactic gas on the escape of Lyα photons. We find that the LAEs have diverse rest-optical spectra, but their average spectroscopic properties are broadly consistent with the extreme low-metallicity end of the populations of continuum-selected galaxies selected at z ≈ 2–3. In particular, the LAEs have extremely high [O iii] λ5008/Hβ ratios (log([O iii]/Hβ) ∼ 0.8) and low [N ii] λ6585/Hα ratios (log([N ii]/Hα) < 1.15). Coupled with a detection of the [O iii] λ4364 auroral line, these measurements indicate that the star-forming regions in faint LAEs are characterized by high electron temperatures (Te ≈ 1.8 × 104 K), low oxygen abundances (12 + log(O/H) ≈ 8.04, Zneb ≈ 0.22Z⊙), and high excitations with respect to their more luminous continuum-selected analogs. Several of our faintest LAEs have line ratios consistent with even lower metallicities, including six with 12 + log(O/H) ≈ 6.9–7.4 (Zneb ≈ 0.02–0.05Z⊙). We interpret these observations in light of new models of stellar evolution (including binary interactions) that have been shown to produce long-lived populations of hot, massive stars at low metallicities. We find that strong, hard ionizing continua are required to reproduce our observed line ratios, suggesting that faint galaxies are efficient producers of ionizing photons and important analogs of reionization-era galaxies. Furthermore, we investigate the physical trends accompanying Lyα emission across the largest current sample of combined Lyα and rest-optical galaxy spectroscopy, including both the 60 KBSS-Lyα LAEs and 368 more luminous galaxies at similar redshifts. We find that the net Lyα emissivity (parameterized by the Lyα equivalent width) is strongly correlated with nebular excitation and ionization properties and weakly correlated with dust attenuation, suggesting that metallicity plays a strong role in determining the observed properties of these galaxies by modulating their stellar spectra, nebular excitation, and dust content.
Macroeconomic Effects of Obesity : An Application to the UK

This paper studies the presence and magnitude of externalities associated with obesity. We argue that restricting the analysis of the economic costs on health care spending ignores the effects of the obesity epidemic on net social security benefits caused by the higher level of mortality among obese individuals. In order to estimate the size of this externality, we develop an overlapping generations model with rational choice with respect to food consumption and weight as in Lakdawalla and Philipson (2009), endogeneizing life expectancy, labour productivity and health care costs. Our results show that the life-time net contributions of the top 30% of the BMI distribution are negative but quantitatively small, despite the fact that the model generates substantial wealth and income inequality, consistent with the observed socio-economic gradient of obesity (Baum and Ruhm, 2009), which results in lower life-time contributions. Furthermore, we perform two policy experiment (i) eliminating childhood obesity and (ii) eliminating the VAT exemption of food consumption, which result in significant welfare gains, with the former eliminating the obesity externality. JEL-Classification:E21, H31, H51, I00
The Role of Overconfidence in Romantic Desirability and Competition

Four studies and a computer simulation tested the hypothesis that people who are overconfident in their self-assessments may be more successful in attracting mates. In Study 1, overconfident people were perceived as more confident in their dating profiles, and this perceived confidence predicted increased romantic desirability. Study 2 revealed that overconfident people also tend to be perceived as arrogant, which counteracts the positive effects of perceived confidence. However, Study 3 revealed that overconfidence might confer an advantage in intrasexual competition, as people were less likely to compete with overconfident individuals by virtue of their perceived confidence and arrogance. Study 4 showed that overconfident raters were also more likely to choose to compete for romantic partners. In Study 5, agent-based modeling incorporating the coefficients from these studies suggested that overconfidence facilitates mate acquisition in the presence of intrasexual competition.
Performance Evaluation of GaAs–GaP Core–Shell-Nanowire Field-Effect Transistors

We evaluate the performance of GaAs-GaP core-shell (C-S)-nanowire (NW) field-effect transistors by employing a semiclassical ballistic transport model. The valence-band structures of GaAs-GaP C-S NWs are calculated by using a kldrp method including the strain effect. The calculations show that the strain causes substantial band warping and pushes valence subbands to move up. We demonstrate that the on current can be enhanced with the strength of strain induced in the core, but an extremely thin equivalent oxide thickness may suppress the effect of the strain-induced current improvement. The achieved results can provide a design guide for optimizing device performance.
The Employee Severance Indemnity Reform and Firms Capital Structure: An Empirical Analysis on a Sample of Italian Firms

This paper studies the impact of the reform of the Employees Severance Indemnity (ESI) fund on Italian firms’ capital structure for a sample of 4680 Italian firms observed over the period 1991-2000. We find that, controlling for various factors affecting firms’ total leverage, ESI is a substitute for firms’ leverage. We also find that the degree of substitution varies with firms’ size and between short-term and medium long-term leverage. The results of our studysuggest that medium firms will be the more damaged by the ESI reform. Finally we find that the degree of substitution between ESI and leverage is lower in periods of low interest rates.
Weekly Outlook: Beef Herd Expanding Quickly, But Will It Continue?

The nation’s beef cow herd has started down the path of the largest expansion in 25 years. The last major expansion was from 1990 to 1995 when the herd grew by ten percent. The industry had started on a modest expansion in 2005 and 2006, but producers aborted that expansion cycle due to the Southern Plains drought and the start of the high feed price era late in 2006. Now, with pastures and grassland restored for most of the country and the feeling that feed prices will remain moderate, this expansion is off to a fast start.
Effect of temperature, sodium chloride, and pH on growth of Listeria monocytogenes in cabbage juice

Human illness and death have resulted from the consumption of milk, cheese, and cole slaw contaminated with Listeria monocytogenes. Since the effects of temperature, NaCl, and pH on the growth of the organism in cabbage were unknown, a series of experiments was designed to investigate these factors. Two strains (LCDC 81-861 and Scott A, both serotype 4b) were examined. At 30 degrees C, the viable population of the LCDC 81-861 strain increased in sterile unclarified cabbage juice (CJ) containing 0 to 1.5% NaCl; a decrease in the population of both strains occurred in juice containing greater than or equal to 2% NaCl. At 5 degrees C, the population of the Scott A strain in CJ containing up to 5% NaCl was reduced by about 90% over a 70-day period; the LCDC 81-861 strain was more sensitive to refrigeration but remained viable in CJ containing less than or equal to 3.5% NaCl for 70 days. Growth in CJ at 30 degrees C resulted in a decrease in pH from 5.6 to 4.1 within 8 days. Death of L. monocytogenes occurred at 30 degrees C when the organism was inoculated into sterile CJ adjusted to pH less than or equal to 4.6 with lactic acid. No viable cells were detected after 3 days at pH less than or equal to 4.2. At 5 degrees C, the rate of death at pH less than or equal to 4.8 was slower than at 30 degrees C. (ABSTRACT TRUNCATED AT 250 WORDS)
Quantitation and Purification of Acquired Plasmid DNA Coding for Antimicrobial Drug Resistance

This study provides evidence of direct transfer of functional DNA from species to species, specifically Escherichia coli pGFPuv and Enterobacter aerogenes. An Escherichia coli made pGFPuv invasive by transformation via miniprep transfers DNA after simple co-incubation with Enterobacter aerogenes. Transfer efficiency was enhanced or disturbed in the bacteria by altering pH. Expression of the acquired antibiotic resistant gene was detected in the recipient Enterobacter aerogenes, and the number of ampicillin resistant was quantitated and statistically analyzed to show transfer rates of the 1 kb gene. This procedure demonstrates a dire need for increase molecular investigations into the antimicrobial resistance that many pathogenic invaders are acquiring.
An intelligent model for visual scene analysis and compression

T his paper presents an improved approach for indicating visually salient regions of an image based upon a known visual search task. The proposed approach employs a robust model of instantaneous visual attention (i.e. "bottom-up") combined with a pixel probability map derived from the automatic detection of a previously-seen object (task-dependent i.e. ("top-down"). The objects to be recognized are parameterized quickly in advance by a viewpoint-invariant spatial distribution of Speeded Up Robust Features (SURF) interest-points. The bottom-up and top-down object probability images are fused to produce a task-dependent saliency map. The proposed approach is validated using observer eye-tracker data collected under object search-and-count tasking. Proposed approach shows 13% higher overlap with true attention areas under task compared to bottom-up saliency alone. The new combined saliency map is further used to develop a new intelligent compression technique which is an extension of Discrete Cosine Transform (DCT) encoding. The proposed approach is demonstrated on surveillance-style footage throughout.
The Reactivity of Dissolved Organic Matter for Disinfection By-Product Formation

Dissolved organic matter (DOM) in 6 water samples collected from 4 surface waters were fractionated using some or all of 5 physicochemical separation processes (activated carbon and XAD-8 batch adsorption, alum coagulation, ultrafiltration (UF), and XAD-8 column fractionation). Activated carbon, XAD-8 batch adsorption and alum coagulation processes fractionated DOM by preferentially removing high-SUVA components from solution. The XAD-8 column method fractionated DOM into hydrophobic and hydrophilic components while UF separated DOM into different size fractions. Over 40 DOM fractions, characterized using carbon-normalized (specific) ultraviolet absorbance (SUVA), were obtained for each water. Trihalomethane (THM) and haloacetic acid (HAA9) formation after chlorination was quantified for each fraction. For each natural water, a strong correlation was observed between the SUVA values of DOM fractions and their THM and HAA9 formations, independent of the separation processes used to obtain the fractions. Therefore, the correlation obtained for each water appears to represent its natural disinfection by-product (DBP) reactivity profile. However, SUVA is not a universal predictor of DOM reactivity because a unique DBP reactivity profile was obtained for each water tested. The distribution of SUVA within a source water and its relationship to reactivity were found to be more informative than the source water aggregate SUVA value. Individual DBP species also correlated well with the SUVA of DOM fractions in a single water. Formation of trichloroacetic acid (TCAA) was dominant over dichloroacetic acid (DCAA) for high-SUVA fractions, whereas the formation of TCAA and DCAA was comparable for low-SUVA fractions.
Model of optimal behaviour in fish larvae predicts that food availability determines survival, but not growth

How do growth and survival of larval fish depend on the availability of zooplankton prey? This question connects plankton ecology to fisheries science and is typically answered by the classical 'match/mismatch' hypothesis for explaining recruitment variability to fish populations. In field and experimental data, however, the effects of food abundance on growth are not always unequivocal. Here, we present a detailed state-dependent optimality model of larval cod Gadus morhua in a water column with environmental gradients and circadian light cycles. Larval feeding rates and predation risk both depend on ambient light, body size, swimming activity and depth posi- tion, which together describe trade-offs between growth and survival from realistic mechanisms. The model finds the optimal depth (vertical migration) and swimming activity that maximize survival probability to a given size (15 mm). These optimal behaviours in turn determine food intake, gut full- ness, growth and survival over time. The model predicts that increasing food leads to increasing sur- vival, whereas growth remains high except when food availability is very low. When food is more abundant, larvae select deeper and safer habitats and are less active to avoid predation. This can explain why prey abundance and larval fish growth are often not strongly correlated in field studies, although there is still an important effect of prey abundance on recruitment success through its effect on predation rates.
Transabdominal Ultrasound Measurement of the Lumbar Spinal Canal: Its Value for Evaluation of Lumbar Spinal Stenosis

Lumbar spinal stenosis, most commonly caused by hypertrophic changes in the soft tissues of the spinal canal, is itself a clinical entity, but in the early phase It can also serve as a factor Influencing general back disorder morbidity. It can be identified reliably by measuring the anteroposterior diameter of the dural sac on myelography films and/or the transverse area of the dural sac on computed tomography (CT) scans. In the present study, 76 patients with general back disorders were examined with ultrasound (US) transabdominally through the Intervertebral disc. In those 50 patients (66%) in which all three of the lowest lumbar intervertebral spaces could be visualized, the measurements made by US differed by ± 5 mm from those obtained by myelography and ± 25 mm2from those made by CT. In a subset of ten patients with spinal stenosis, US was able to demonstrate the small size of the dural sac, but the cause of the stenosis could not be reliably evaluated. In addition to diagnosing central spinal stenosis, ultrasonography is also well suited for screening purposes.