Miracle-dz/UniFAR-FTUs huggingface dataset:
The relationship between management characteristics and financial statement readability

The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and accrual-based earnings management) and financial statement readability of listed firms on the Tehran Stock Exchange. In other words, this paper seeks to answer the question that “whether management characteristics have a favorable effect on financial statement readability or not. ”,Multivariate regression model is used to meet the purpose of this study and research hypotheses are also examined using a sample of 1,050 listed observations on the Tehran Stock Exchange during 2012–2017 and by employing multiple regression patterns based on panel data technique and fixed effects model. Moreover, exploratory factor analysis of six variables (tenure, board independence, CEO duality, CEO ownership, board compensation and CEO change) is used for calculating managerial entrenchment and the FGO index is used for measuring readability. ,The obtained results show that there is a negative and significant relationship between managerial entrenchment and accrual-based earnings management and a positive and significant relationship between real earnings management, managers' myopia, managers' narcissism and overconfidence and financial statement readability. ,Since the present study is the first paper to investigate such a topic in the emerging markets, it provides useful information about intrinsic and acquisitive characteristics of management for accounting information users, analysts and legal institutions that contribute greatly to financial statement readability. Besides, the results of this study aid the development of science and knowledge in this field and fill the existing gap in the literature.
AVALIAÇÃO DA ATIVIDADE ANTIFÚNGICA DOS FRUTOS VERDES E MADUROS DE Solanum lycocarpum FRENTE À Candida albicans e Candida krusei

A especie Solanum lycocarpum e usada na medicina popular e possui atividade antibacteriana descrita na literatura. O objetivo do estudo foi avaliar a atividade antifungica dos frutos de S. lycocarpum frente a Candida albicans (ATCC 18804) e Candida krusei (ATCC 20298). Os frutos maduros e verdes foram coletados, extraidos em Sohxlet, obtendo-se o extrato etereo dos frutos verdes e o extrato etereo dos frutos maduros, que assim como o antifungico cetoconazol, a combinacao (extratos e cetoconazol) foram testados em concentracoes entre 15-2000 g/mL e determinada a Concentracao Inibitoria Minima e a Concentracao Fungicida Minima. A combinacao do extrato etereo dos frutos verdes e cetoconazol e do extrato etereo dos frutos maduros e cetoconazol exibiram atividade antifungica frente as duas especies de Candida, principalmente frente a C. albicans, destacando o efeito sinergico entre o extrato etereo dos frutos maduros e cetoconazol (CIM e CFM de 15 g/mL). Os resultados demonstram a acao antifungica para os frutos verdes e maduros de S. lycocarpum.
Comparison of Cold Hardiness Evaluation of Woody Species by ELLT and TTCLT

Cold hardiness evaluation is important for screening woody species in cold areas. We compared cold hardiness by estimating the 50% lethal temperature (LT50) using electrolyte leakage test (ELLT50) and triphenyltetrazolium chloride test (TTCLT50) for 26 woody species in the Bashang region of China. One-year-old shoots were collected in January and exposed to five subfreezing temperatures in a programmable temperature and humidity chamber. LT50 was estimated by fitting relative electrolyte leakage and percentage of dead tissue against test temperature. For all tested species, triphenyltetrazolium chloride (TTC) staining of the pith was weak and the cambium TTCLT50 was lower than the extreme minimum temperature (−37 °C) recorded in the region. The cambium TTCLT50 and the sd were lower than that for the phloem and xylem. The phloem TTCLT50 was lower than the xylem TTCLT50, and the two sds were similar. The ELLT50 showed no significant correlation with any TTCLT50. For most species, the ELLT50 was higher than the cambium and phloem TTCLT50 and was not significant different with the xylem TTCLT50. The ELLT50 showed higher sd than any tissue TTCLT50. Based on results obtained in this study, when choosing cold hardiness of single stem tissue as an indicator for screening woody species, the xylem should be considered first, followed by the phloem; the cambium and pith were unsuitable. The cold hardiness estimated by ELLT50 was more suitable as indicator for screening woody species than that of stem tissue in winter estimated by TTCLT50.
3D Printed Microscope Optomechanical Tools

Basic cell discoveries or new cancer therapies require novel, faster, and cheaper light microscopy methods. Development of these new methods almost invariably requires custom optomechanics, lens holders, and adapters. Even with automated computer numerical control (CNC) machining, iteration time between part design, metal machining, and testing can take weeks to months per cycle with accompanying high labor costs and large capital investments in equipment.
Regionally Coupled Atmosphere‐Ocean‐Marine Biogeochemistry Model ROM: 2. Studying the Climate Change Signal in the North Atlantic and Europe

Climate simulations for the North Atlantic and Europe for recent and future conditions simulated with the regionally coupled ROM model are analyzed and compared to the results from the MPI‐ESM. The ROM simulations also include a biogeochemistry and ocean tides. For recent climate conditions, ROM generally improves the simulations compared to the driving model MPI‐ESM. Reduced oceanic biases in the Northern Atlantic are found, as well as a better simulation of the atmospheric circulation, notably storm tracks and blocking. Regarding future climate projections for the 21st century following the RCP 4.5 and 8.5 scenarios, MPI‐ESM and ROM largely agree qualitatively on the climate change signal over Europe. However, many important differences are identified. For example, ROM shows an SST cooling in the Subpolar Gyre, which is not present in MPI‐ESM. Under the RCP8.5 scenario, ROM Arctic sea ice cover is thinner and reaches the seasonally ice‐free state by 2055, well before MPI‐ESM. This shows the decisive importance of higher ocean resolution and regional coupling for determining the regional responses to global warming trends. Regarding biogeochemistry, both ROM and MPI‐ESM simulate a widespread decline in winter nutrient concentration in the North Atlantic of up to ~35%. On the other hand, the phytoplankton spring bloom in the Arctic and in the North‐Western Atlantic starts earlier, and the yearly primary production is enhanced in the Arctic in the late 21st century. These results clearly demonstrate the added value of ROM to determine more detailed and more reliable climate projections at the regional scale.
Correlations between physical performance and muscle mass, strength, and quality in obese and normal-weight community-dwelling older Japanese women

Background. Muscle strength correlates with physical performance and depends on muscle mass and quality, which may differ between obese and normal-weight older women. We aimed to compare obese and normal-weight older women in terms of muscle strength, mass, and quality to determine the correlation between physical performance and these muscle characteristics. Methods. A total of 170 community-dwelling older women were categorised into normal-weight (n=137) or obese (n=33) group. Their knee extension strength ratio, leg muscle mass ratio and muscle quality, and physical performance (30-second chair stand test and timed up and go test) were assessed. Results. Compared with the normal-weight group, the obese group had lower muscle strength ratio (0.32 vs 0.39, p<0.001) and muscle mass ratio (92.36 vs 107.82, p<0.001) but similar muscle quality and physical performance. The muscle strength ratio moderately correlated with physical performance in both groups, whereas the muscle mass ratio weakly to moderately correlated or tended to correlate with physical performance, except for 30-second chair stand test result in the normalweight group. Muscle quality correlated with physical performance in the normal-weight group but not in the obese group. Conclusions. Obese older women had lower muscle strength ratio and muscle mass ratio but similar muscle quality, compared with normalweight older women. In obese older women, physical performance tended to correlate with muscle mass ratio rather than muscle quality.
PSYCHOLOGICAL WELL-BEING OF PRISONERS: BASIC SCALES

: Problems of formation of the scientific concept of tactical means of investigation of unauthorized occupation of the land and unauthorized construction, in particular, establishment of their place in system of criminalistics are investigated. It’s substantiated that tactical means of investigation of unauthorized occupation of land and unauthorized construction are the optimal set of interrelated non-procedural actions (measures), tactics, combinations, operations, recommendations, which are related to determining the behavior of the subjects of investigation and decision tactical tasks of a specific type of criminal offense. It’s proved that the precondition for the active development and implementation of tools in investigative practice was that the realities of socio-economic transformations in Ukraine, led to the emergence of new types of criminal activity and improved ways of its implementation.
Abstract 6367: KPG-818, a novel cereblon modulator, inhibits hematological malignancies in preclinical models

The clinical use of lenalidomide in multiple myeloma (MM), mantle cell lymphoma (MCL) and myelodysplastic syndromes (MDS) represents a significant advance in the treatment of hematological malignancies and has altered the landscape of the blood cancer therapy. Yet, many hematological indications and refractory diseases are still without effective systemic and curative therapies. Here we present KPG-818, a small molecule compound with high affinity binding to cereblon of the E3 ubiquitin ligase (CRBN-CRL4) complex, significantly inhibits the production of the pre-inflammatory cytokines such as TNF-α and IL-6 in LPS-stimulated human PBMC cells, inhibits HUVEC tube formation, and exhibits potent anti-proliferation in multiple lymphoma and multiple myeloma cell lines in vitro. Consistent with the finding in that lenalidomide causes selective degradation of Aiolos and Ikaros, KPG-818 potently inhibits the level of the two lymphoid transcription factors in MM1.S cell line model and human PBMC cells. In in vivo pharmacology studies, KPG-818 significantly inhibits tumor growth in MM.1S multiple myeloma, WSU-DLCL-2 diffuse large B cell lymphoma, DOHH-2 follicular lymphoma, REC-1 mantle cell lymphoma xenograft models. Importantly, KPG-818 prolongs the survival of the mouse cohorts bearing systemic human H929 multiple myeloma in a dose-dependent manner. Moreover, KPG-818 shows favorable DMPK and toxicity profiles in pre-clinical IND enabling studies. In summary, these immune modulation, anti-angiogenesis and antitumor results encourage the further clinical evaluation of KPG-818 in patients with Multiple Myeloma, Diffuse Large B Cell Lymphoma, Follicular Lymphoma, Mantle Cell Lymphoma and other hematological malignancies. Citation Format: Chuansheng Ge, Baisong Liao, Lei Zhang. KPG-818, a novel cereblon modulator, inhibits hematological malignancies in preclinical models [abstract]. In: Proceedings of the Annual Meeting of the American Association for Cancer Research 2020; 2020 Apr 27-28 and Jun 22-24. Philadelphia (PA): AACR; Cancer Res 2020;80(16 Suppl):Abstract nr 6367.
Recycling of waste from housing and communal services into secondary material resources based on the study of the qualitative composition of sewage sludge from Blagoveshchensk treatment facilities

The article considers the possibility of introducing low-waste technology as a method of production. It allows to have the most rational and integrated use of raw materials and energy in the cycle of raw resources, production, consumer and secondary resources, so that any impact on the environment does not disrupt its normal functioning. Intensification of agriculture and insufficient introduction of organic matter into the soil lead to a decrease in humus, which is the main fertilizer. Hence, there is an urgent need to maximize the production of all types of organic fertilizers, including non-traditional ones. Therefore, the priority aim in this field is to identify the possibility of using sewage sludge as a fertilizer to produce a good environmentally safe crop.
Identification of a Novel QTL for Chlorate Resistance in Rice (Oryza sativa L.)

Chlorate resistance analysis is an effective approach commonly used to distinguish the genetic variation between Oryza sativa L. ssp. indica and japonica, and predict the nitrogen use efficiency (NUE). This study aimed at investigating the response of a doubled haploid (DH) population derived from anther culture of 93-11 × Milyang352 exposed to 0.1% potassium chlorate (KClO 3 ) at the seedling stage. The results revealed that the parental rice lines 93-11 ( indica ) and Milyang352 ( japonica ) showed distinctive phenotypic responses. The parental line 93-11 scored highly sensitive (0% survival) and Milyang352 scored resistant (66.7% survival) 7 days after treatment. The DH lines reflected the differential phenotypic response observed in parental lines. Interestingly, we identified a novel quantitative trait locus (QTL) for chlorate resistance on chromosome 3 (qCHR-3 , 136 cM, logarithm of the odds—LOD: 4.1) using Kompetitive Allele-Specific PCR (KASP) markers. The additive effect (−11.97) and phenotypic variation explained (PVE; 14.9%) indicated that the allele from Milyang352 explained the observed phenotypic variation. In addition, shoot growth showed a significant difference between parental lines, but not root growth. Moreover, in silico analysis identified candidate genes with diverse and interesting molecular and physiological functions. Therefore, this study suggested that the QTL qCHR-3 harbors promising candidate genes that could play a role in the regulation of nitrogen metabolism in rice.
Vascular epiphytes show low physiological resistance and high recovery capacity to episodic, short‐term drought in Monteverde, Costa Rica

1. Tropical montane cloud forests support abundant epiphytic vascular plant communities that serve important ecosystem functions, but their reliance on atmospheric inputs of water may make them susceptible to the drying effects of rising cloud bases and more frequent droughts. 2. We conducted a common garden experiment to explore the combined effects of decreasing cloud influence—lower humidity, warmer temperature, brighter light— and meteorological drought (i
Meter‐Scale Topographic Roughness of the Moon: The Effect of Small Impact Craters

High‐resolution digital terrain models (DTMs) generated from the Lunar Reconnaissance Orbiter Camera (LROC) Narrow Angle Cameras (NACs) provide an opportunity to study surface roughness of the Moon at meter scale. In this study, we mapped and investigated meter‐scale topographic roughness over 462 regions of the Moon using NAC DTMs. Our results show that, at meter to hectometer scales, there are obvious differences in median bidirectional slope, root‐mean‐square (RMS) height, and median absolute slope between maria and highlands. In terms of the median value, ratios of the bidirectional slope, RMS height, and median absolute slope within the maria and highlands are 1: 2.4, 1: 3.0, and 1: 2.7, respectively. However, up to a baseline of ∼0.2 km, no discernible differences in the Hurst exponent and median differential slope exist between the maria and highlands. The Hurst exponent varies from 0.7 to 0.95, with a median value of 0.9 within both the maria and highlands. To identify potential factors affecting meter‐scale roughness of the Moon, we compared the maria with volcanic features on Earth and Mars, as well as the lunar highlands with simulated cratered terrains. We found that the Hurst exponents within the lunar maria are much larger than those of the volcanic features on Earth and Mars, mainly because the lunar maria accumulated more impact craters with diameters smaller than 1 km. The Hurst exponents within the highlands are consistent with those of the simulated cratered terrains, whose surface roughness depends primarily on crater shape, number density, and stratigraphic age. All these results indicate that lunar surface roughness at meter to hectometer scales is mainly controlled by small degraded impact craters.
Inclusión de Vigna unguiculata y musa spp. para alimentación alternativa en pollos de engorde

espanolLa avicultura moderna demanda el desarrollo de estrategias alimenticias que incrementen el nivel de sostenibilidad en las parvadas, lo cual ha generado interes por incluir ingredientes no tradicionales en las dietas para aves. Objetivo. Evaluar el efecto de la inclusion parcial de frijol caupi (Vigna unguiculata) y platano (Musa spp.) sobre parametros zootecnicos de pollos de engorde. Materiales y metodos. Se formulo una dieta isoproteica (20% PC) e isocalorica (3,7 kcal ED/g) para alimentar durante 42 dias 160 pollitos Cobb 500, con sustitucion parcial de 0; 18; 20 y 22% el alimento concentrado (AC) por una mezcla experimental (ME) de V. unguiculata y Musa spp. Las aves fueron distribuidas al azar en 16 corrales segun los tratamientos (T): T0: 100% AC; T1: 82% AC + 18% ME; T2: 80% AC + 20% ME y, T3: 78% AC + 22% ME y 4 repeticiones. Para evaluar la respuesta productiva, se consideraron los parametros ganancia total de peso (GTP), ganancia diaria de peso (GDP), factor de conversion alimenticia (FCA), consumo (C), rendimiento en canal (RC) y mortalidad (M). Resultados. El tratamiento control (T0) registro la mayor GTP (2,461±0,02 g), GDP (58,60±0,03 g), C (4,247±3,20 g) y FCA (1,73±0,06); sin embargo, el analisis estadistico revelo que el T0 y T1 son estadisticamente iguales, mientras que T2 y T3 presentaron diferencia significativa (p EnglishThe modern poultry demands the development of feeding strategies that increase the level of sustainability in flocks, which has generated interest in including non-traditional ingredients in poultry diets. Objective. To assess the effect of partial inclusion of cowpea bean (Vigna unguiculata) and banana (Musa spp.) on zootechnical parameters of broilers chicken. Materials and methods. An isoproteic diet (20% CP) and isocaloric (3.7 kcal ED/g) to feed 160 Cobb 500 chicks for 42 days, with partial replacement of 0; 18; 20 and 22% the concentrated food (CF) by a experimental mixture (EM) of V. unguiculata and Musa spp. The birds were randomly distributed in 16 farmyards according to treatments (T): T0: 100% CF; T1: 82% CF + 18% EM; T2: 80% CF + 20% EM and T3: 78% FC + 22% EM and 4 repetitions. For evaluate the productive response the parameters weight gain (TWG), daily weight gain (DWG), feeding conversion factor (FCF), consumption (C), Carcass yield (CY) and mortality (M). Results. The control treatment (T0) recorded the highest TWG (2.461±0.02 g), DWG (58.60±0.03 g), C (4.247±3.20 g) and, FCF (1.73±0.06); however, statistical analysis revealed that T0 and T1 are statistically equal, while T2 and T3 showed significant differences (p
Belief Adjustment Model with self-review debiaser presentation patterns on investment decision making

This study aims to examine and find out the influence of related variables, namely evidence sequence (good news followed by bad news and bad news followed by good news) and information series (long and short information) on the self-review debiaser presentation pattern based on accounting information for investment decision making. The experimental design used in this study is a 2 x 2 mixed design factorial experimental design (between subject and within subject) that manipulates the independent variable evidence sequence (good news followed by bad news and bad news followed by good news) and information series (long and short) on the Self-review debiaser presentation pattern. Participants in this study were 124 S1 Accounting Students of STIE Perbanas Surabaya. This study used the normality test and the Mann Whitney Test. The overall results of the hypothesis are partially held. The results of this study indicate that the self-review debiaser presentation pattern is proven to reduce the effect of sequences on long information series. However, self-review debiaser presentation pattern has proven unable to reduce the effect of sequence or no order effet on short information series. JEL Classification: G32, G34, M41 DOI: https://doi.org/10.26905/jkdp.v24i3. 4097
Power Prediction of Wind Farms via a Simplified Actuator Disk Model

This paper aims to demonstrate a simplified nonlinear wake model that fills the technical gap between the low-cost and less-accurate linear formulation and the high-cost and high-accuracy large eddy simulation, to offer a suitable balance between the prediction accuracy and the computational cost, and also to establish a robust approach for long-term wind farm power prediction. A simplified actuator disk model based on the momentum theory is proposed to predict the wake interaction among wind turbines along with their power output. The three-dimensional flow field of a wind farm is described by the steady continuity and momentum equation coupled with a k-ε turbulence model, where the body force representing the aerodynamic impact of the rotor blade on the airflow is uniformly distributed in the Cartesian cells within the actuator disk. The characteristic wind conditions identified from the data of the supervisory control and data acquisition (SCADA) system were employed to build the power matrix of these typical wind conditions for reducing the computation demands to estimate the yearly power production. The proposed model was favorably validated with the offshore measurement of Horns Rev wind farm, and three Taiwanese onshore wind farms were forecasted for their yearly capacity factors with an average error less than 5%, where the required computational cost is estimated about two orders of magnitude smaller than that of the large eddy simulation. However, the proposed model fails to pronouncedly reproduce the individual power difference among wind turbines in the investigated wind farm due to its time-averaging nature.