Miracle-dz/UniFAR-FTUs huggingface dataset:
Managers’ Bad Accounting Behaviors of Listed Companies in China

Managers’ unintentional or intentional bad accounting behaviors will result in poor quality of accounting information of listed companies, making a great extent to interfere with investors, causing confusion in the capital market, is not conducive to reflect the performance management responsibility. Research on Managers bad accounting behaviors of listed companies is of great significance to improve management, optimize the allocation of social resources. This paper respectively discusses the manifestation and the causes both of managers’ unintentional and intentional bad accounting behaviors. It also puts forward recommendations to prevent managers’ bad accounting behaviors of listed companies in China, so as to safeguard the interests of stakeholders and provide good environment for capital market by improving the efficiency and accounting information quality of listed companies. Key words: Bad accounting behaviors; Managers; Listed companies; The quality of accounting information
A glimpse into nursing discursive behaviour in interprofessional online learning

Background: The importance of interprofessional learning to provide quality patient care has resulted in the increasing use of asynchronous computer mediated conferencing in healthcare programmes within universities. The asynchronicity based on typed-written discussions in a virtual learning environment which provided flexibility in learning was used to increase opportunities for nurses and other allied healthcare professionals to participate in interprofessional learning in higher education. However, successful online learning relies on discursive practices in the virtual learning environment, embedded within discursive exchanges in practice are power relations in nursing language use; which had a negative impact on interprofessional learning and working relationships amongst nurses, between nurses and other allied healthcare professionals. This paper presents an analysis of the discursive practices of registered nurses in interprofessional learning based on asynchronous computer mediated conferencing. It aimed to ascertain if power relations were implicit in nursing language. Methods: Fairclough’s critical discourse analysis was used to analyse eight hundred and ninety typewritten online messages created in a 100% text-based online learning module at Master’s level in a University in North England between September 2004 and September 2009. Although the messages were created by 9 registered nurses and 4 other allied healthcare professionals undertaking interprofessional learning to learn about the issues surrounding e-learning in healthcare settings, this paper is part of a larger study focused on the messages by the nurses. Results: Nurses’ messages tended to appear as the first few responses in the discussion threads and their language was formal and objectifying. The genres resembled those found either in written assignment within higher education or in nursing documentation within practice. The virtual learning environment was an alternative social space for clinical practice where dominance of nurses was created, maintained and reinforced. Conclusions: Existing literature highlighted the incidents of problematic issues of interprofessional learning. In contrast, this paper explains the way nurses, through discursive practices, construct themselves in relation to their nursing and allied healthcare colleagues. Nurses need to be aware of the power-relations embedded in their language use and future research could usefully focus on the discursive aspect of interprofessional learning.
Graph Colorings Applied in Scale-Free Networks

Building up graph models to simulate scale-free networks is an important method since graphs have been used in researching scale-free networks and communication networks, such as graph colorings can be used for distinguishing objects of communication and information networks. In this paper we determine the avdtc chromatic numbers of some models related with researching networks.
TWEEN AS A SUBSTITUTE FOR DIETHYL ETHER IN THE FORMALIN-ETHER SEDIMENTATION TECHNIQUE

Tween as a substitute for diethyl ether in the formalin-ether sedimentation technique was evaluated for para- site detection. Methods: Fresh fecal material free of parasites with 10% formalin to prepare standardized specimen was thoroughly pooled. This specimen was divided into 5 equal portions; one was without infection, and each of the others was individually seeded with Entamoeba coli, and Giardia lamblia cysts, ova of Ascaris lumbericoides, and Hymenolepis nana. Six hundred and eighty four slides including 228 stool samples for each of formalin-tween, formalin-ether and direct wet mount procedures were examined. Results: The sensitivity of above mentioned procedures were computed 72.1%, 55% and 30 %; their negative predictive value were 69.3%, 58.3% and 47.3%; and their false negative error rate were 27.9%, 45% and 70%, respectively. There were no false-positive results among the 264 specimens previously identified as negative for the presence of intestinal para- sites. Therefore, specificity for each technique was 100%. Conclusion: In the range of our study, formalin-tween method proved to be equivalent to or better than formalin-ether tech- nique in concentrating parasite eggs, and cysts, as well as in maintaining characteristic morphology. Tween is more stable, safer, cheaper, and less flammable than that of ether; and promises to be a useful alternative to ether.
Effect of date palm pollen on serum testosterone and intra-testicular environment in male albino rats

Date palm pollen (DPP) is suggested to increase the concentration of serum testosterone, follicle stimulating hormone (FSH) and luteinizing hormone (LH) in rats. Intra-testicular testosterone (ITT) is thought to play a key role in the control of spermatogenesis but is rarely measured. We therefore planned this study to examine its effect on intra-testicular testosterone levels and serum testosterone in male albino rats. Adult rats were divided into two groups, control and experimental, with 12 rats in each. Blood samples were drawn for analysis from tail vein at day 0, 12, 24 and 35. The experimental group was given DPP suspension in a single oral dosage of 120 mg/kg daily, starting at day 1, for 35 days (dose was confirmed by a pilot study). At the end of the experimental period, the rats were dissected and the testes were removed and weighed. Testes were minced in phosphate buffer solution at a proportion of 1:10. The tissue homogenate obtained was cold centrifuged. The supernatant was taken for the estimation of ITT levels. There was a statistically significant increase in serum testosterone levels at day 24 which increased from (mean ± SD) 1.81 ± 0.05 to 2.12 ± 0.13 and from 1.82 ± 0.05 to 3.09 ± 0.22 on day 35, and ITT levels were raised from 76.48 ± 2.4 to 129.90 ± 9.66 on day 35 in experimental groups as compared to control group. The results of the present study demonstrate that date palm pollen is involved in the increased reproductive activity and serum levels of testosterone and intra-testicular testosterone. Key words: Date palm pollen, serum testosterone, intra-testicular testosterone, infertility.
The Size Premium in the Long Run

Contrary to the usual practice of including a size premium in a small firm's cost-of-equity estimation, this paper shows that there should not be such a premium in the long run because firm size is a changing characteristic. By tracking the return performance of firms in the same size group for a longer horizon, I find that the size premium wears off just after two years. This is much shorter than the general assumption used in the cost-of-equity estimation, so the role of the size premium in it should be reconsidered.
CHALLENGES IN FUSION OF HETEROGENEOUS POINT CLOUDS

Abstract. Different platforms and sensors are used to derive 3d models of urban scenes. 3d reconstruction from satellite and aerial images are used to derive sparse models mainly showing ground and roof surfaces of entire cities. In contrast to such sparse models, 3d reconstructions from UAV or ground images are much denser and show building facades and street furniture as traffic signs and garbage bins. Furthermore, point clouds may also get acquired with LiDAR sensors. Point clouds do not only differ in the viewpoints, but also in their scales and point densities. Consequently, the fusion of such heterogeneous point clouds is highly challenging. Regarding urban scenes, another challenge is the occurence of only a few parallel planes where it is difficult to find the correct rotation parameters. We discuss the limitations of the general fusion methodology based on an initial alignment step followed by a local coregistration using ICP and present strategies to overcome them.
A Bi-directional Energy Splitable Model for Energy Optimization in Wireless Sensor Networks

Wireless Sensor Networks is a budding prototype of networking and computing, where a node may be self powered and individual node have the capability to sense and compute and communicate. Wireless Sensor Networks have been proposed for variety of applications such as Industrial control and monitoring and home automation and consumer electronics and security andMilitary sensing, Asset tracking and supply chain management, Intelligent Agriculture, Missile directing, Fire alarming, Landslide Warning, Environmental monitoring and health monitoring and commercial applications. In Wireless Sensor Network large number of nodes are deployed randomly. Depends on the network architecture the application may be personalized such as Energy Efficiency, Routing and Power Management and data dissemination. Energy Optimization involves in minimizing an energy expenditure and maximizing the lifetime of the complete network. In the proposed work, the placement of nodes are directly involved with residual energy. Energy Optimization in sensor network is very difficult task to achieve it. The optimization of energy is performed through Bidirectional Energy Splitable Model. The data flow in both forward and backward directions are considered, In order to achieve the best QOS in transmission, some parameters such as load, delay and direction of individual nodes are considered. A mathematical model is developed to determine the data flow of individual node based on the residual energy.
Peroxynitrite Effects on Smooth Muscle Contractility

Peroxynitrite is formed in blood vessels upon reaction of superoxide anion with nitric oxide (NO). It can oxidize proteins and thiols and nitrosylate free or protein bound thiols and tyrosine residues, thereby producing vascular dysfunction. Peroxynitrite therefore, may contribute to hypertension and cardiovascular diseases. We investigated the in vitro effects of commercially available peroxynitrite. De-endothelialized rings from the left descending coronary artery of pig were treated with peroxynitrite for 30 min, washed and then contracted with cyclopiazonic acid (CPA) or by membrane depolarization with KCl. Tissues pre-treated with peroxynitrite showed inhibition of the CPA-induced contraction with an IC5o of ~100 uM but there was no effect on KCl­ induced contraction. Peroxynitrite is stable only at alkaline pH and it may decompose to form superoxide and NO. However, including superoxide dismutase + catalase along with peroxynitrite did not change its effect. Next,, we used the same protocol to compare the effects of peroxynitrite and NO generating agents: 3-morpholino sydnonimine (SIN-I), s-nitroso-N-acetylpenicilliamine (SNAP), sodium nitroprusside (SNP) and spermine nonoate. The effectiveness of these agents to inhibit the CPA-induced contraction was SNAP> spermine nonoate ~SIN-I > SNP. SNAP was the most effective in inhibiting the KCl-induced contraction with spermine nononoate being less effective and SIN-I and SNP not producing any significant inhibition. We further investigated the effect of SNAP. Catalase, superoxide dismutase or CPTIO (a NO scavenger) did not prevent the effects of SNAP on the KCl­ or the CPA-induced contractions. The guanylate cyclase inhibitor ODQ, partially reversed the effects of only low concentrations of SNAP. Thus, pretreatment with NO generating agents such as SNAP and spermine NONOate appear to be more effective in inhibiting the contraction of the pig coronary artery than with peroxynitrite or the peroxynitrite generating agent SIN-I. Since SIN-I, SNAP, SNP and NONOates produce different amounts of peroxynitrite, nitric oxide and S-nitrosylation products, their effects may be used to delineate the molecular basis of the actions of peroxynitrite and NO on the arterial function.
“High” and “Low” Gene Expression Signatures in Rheumatoid Arthritis: an Emerging Approach for Patient Stratification and Therapy Choice

Rheumatoid arthritis (RA) is a chronic inflammatory disease with unknown etiology that affects various pathways within the immune system, involves many other tissues and is associated with joint destruction. Current treatments fail to address pathophysiological and biochemical mechanisms involved in joint degeneration and the induction of pain. Moreover, RA patients are extremely heterogeneous and require specific treatments, the choice of which is complicated by the fact that not all patients respond to treatment. At present, patient assessment involving clinical, immunological, and radiological traits does not permit the prediction of the anti-rheumatic treatment response in approximately half of RA subjects. Recent data suggest that patient stratification, in accordance with the level of pro-inflammatory gene expression, may help to predict response to RA therapy.
INTEGRATION OF THE EUROPEAN FRONTIER EMERGING STOCK MARKETS: EFFECTS OF THE 2008/2009 FINANCIAL CRISIS

This study investigates the financial integration of the European frontier emerging stock markets (Croatia, Estonia, Romania, Slovakia and Slovenia) in two time periods: before and during the recent financial crisis. Of the markets analyzed, Croatia, Estonia and Slovenia show a considerable degree of financial integration with respect to the world market portfolio and the three largest European stock markets, whereas the stock market of Slovakia appears to be segmented. Romania seems to be partially integrated. Our results demonstrate the significant interdependence between the Croatian and Slovenian markets in both periods. Estonia seemed to have a considerable impact on the other frontier markets before the crisis. Interestingly, our analysis reveals only limited interactions between the frontier emerging and developed markets investigated before the crisis. Although these linkages were strengthened during the crisis, considerable variation across markets is found. For example, the impact of the world market returns on Croatian market returns increased from 4% before the crisis to 42% during the crisis. By contrast, the corresponding figure for Slovakian market remained unchanged, staying at a level of less than 1% during the crisis. These results collectively suggest that investors may benefit from international portfolio diversification into the frontier emerging stock markets in Europe both during normal and crises periods.
Design of Experiments to Achieve High Yield Manufacturing at 6-inch Foundry

Four examples of process capability improvemen t at WIN Semiconductors were demonstrated by using various statistical techniques. 0.35um pHEMT gate lithography process was improved by using Bayesian methodology to achieve more than 1. 0μ μm DOF (depth of focus) and good CD control. A DOE with Taguchi analysis method was utilized to find the optimal implant isolation condition in HBT for achieving low and consistent isolation leakage current. By using the optimum metal thickness and alloy conditions, a low and stable HBT base Ohmic contact resistance was accomplished. DOE with ANOVA analysis have also been carried out for the scribe and break process to find the optimal scribing force and angle. All the optimized process has been implemented in WIN’s production line to produce high performance and high yield HBT and pHEMT MMICs.
ECO-MORPHIC RESPONSE TO SALT STRESS IN HALOPHYTIC GRASSES 1345 Results All populations of both Aeluropus lagopoides and Sporobolus ioclados

A study was conducted to evaluate the ecotypic difference in salinity tolerance in two halophytic grass species Aeluropus lagopoides and Sporobolus ioclados from the Cholistan Desert, Pakistan in a hydroponic system. Three populations of each of the two grass species were collected from ecologically different habitats, i.e., lesser salt-affected Derawar Fort (DF), moderately saltaffected Bailahwala Dahar (BD), and highly salt-affected Ladam Sir (LS). Genetic variation for salinity tolerance was found in all populations of both A. lagopoides and S. ioclados, its magnitude corresponded to the selection pressure of the habitats. The lesser saline DF populations of both grass species were the least tolerant to salt stress in relation to most of the agro-morphological characteristic measured. The moderately saline BD populations were relatively less affected due to salt stress and 100 mM NaCl stimulated their growth measured in terms of plant height, root length and fresh and dry weights of shoots and root. The highly saline LS populations were the most tolerant among all populations of both grasses and optimal growth was recorded at 200 and 300 mM NaCl of the growth medium. Of the two grasses, A. lagopoides was superior to S. ioclados in salinity tolerance because its all three populations were relatively more tolerant as compared to those of the latter grass species.
CORPORATE GOVERNANCE AND PERFORMANCE: EMPIRICAL EVIDENCE FROM ITALIAN AIRPORT INDUSTRY

This paper empirically examines the degree of maturity of corporate governance of Italian airport companies, after about twenty years from the beginning of the reform aimed at the privatization of the industry. Two corporate governance issues are investigated: i) the development of different corporate governance models by different categories of airports; ii) the relationship between corporate governance models and the technical and financial performance of Italian airport companies. For this reason two indexes have been developed to capture two corporate governance features such as decision-making power concentration and alignment to best practices. Then the correlation of corporate governance indexes with the efficiency, measured by using data envelopment analysis (DEA) methodology, is tested on a significant sample of Italian airports.
Early Neolithic pottery dispersals and demic diffusion in southeastern Europe

The 14C gradient of pottery dispersal suggests that the sites in the southern Balkans are not significantly older than those in the northern and eastern Balkans. A gradual demic diffusion model from south to north and a millennium time span vector thus find no confirmation in the set of AMS 14C dates and associated contexts that mark pottery dispersal within Southeastern Europe. The first 'demic event' that was hypothesised to reshape significantly European population structure and generate a uniform process of neolithisation of southestern Europe has no confirmation in fre- quency of Y-chromosome subhaplogroups J2b and E3b1 distribution within modern population in Southeastern Europe. IZVLE! EK - 14C datumi prve keramike ka! ejo, da zgodnje neolitska najdi"# a na jugu Balkana niso starej" a od onih na severu. AMS 14C datumi ne potrjujejo modela postopne demske difuzije od juga proti severu in tiso# letni # asovni zamik pri " iritvi keramike. Prvi 'demski dogodek', ki naj bi domnev- no preoblikoval evropsko populacijsko sestavo, v jugovzhodni Evropi pa povzro# il proces enovite neo- litizacije, ni potrjen s pogostostjo pojavljanja Y-kromosomskih haploskupin J2b in E3b1 pri sedanjih populacijah v jugovzhodni Evropi.
Economic and Ethical Challenges of "Land Grabs" in Sub-Saharan Africa

For local people in sub-Saharan Africa, large land investment projects currently imply many risks and few benefits. Drawing on own ethical and economic research and using evidence from the authors’ case studies in Kenya, Mali and Zambia and a new database of large-scale land acquisitions worldwide, this brief offers policy recommendations for host governments, investors and the international community so as to achieve a more favourable balance of risks and benefits in land investment projects. Our research suggests that the land governance systems of sub-Saharan African countries, comprising a multitude of sometimes contradictory laws derived from colonial and customary systems, privilege powerful actors and lead to violation of human rights. Legal uncertainty and an acquisition process that gives no voice to local land users can lead to displacements of farmers without compensation. Poorly enforced formal laws, neglect of built-in checks and balances, and power and information asymmetries between investors and local people can give rise to coalitions of investors and powerful rent-seekers. Displaced farmers and those unable to find jobs on the land investment projects migrate to other rural areas or the cities, and few and only low-skilled jobs are available to those who remain. We found limited evidence of positive spillovers from improved infrastructure and knowledge and technology transfer. Local food prices are likely to rise, as most of the production on investment farms is for export. Overall, when many farmers are displaced and investment projects are capital intensive the net welfare effect for the local population can be expected to be negative. Against this background, we propose a set of policy changes for promoting benefits for the local population and avoiding human rights violations. In contrast to proposals made by international guidelines and codes of conduct, we emphasize in particular the responsibilities of host country governments.
$\alpha$-Attractor and Reheating in a Model with Non-Canonical Scalar Fields

We consider two non-canonical scalar fields (tachyon and DBI) with E-model type of the potential. We study cosmological inflation in these models to find possible $\alpha$-attractors. We show that similar to the canonical scalar field case, in both tachyon and DBI models there is a value of the scalar spectral index in small $\alpha$ limit which is just a function of the e-folds number. However, the value of $n_{s}$ in DBI model is somewhat different from the other ones. We also compare the results with Planck2015 TT, TE, EE+lowP data. The reheating phase after inflation is studied in these models which gives some more constraints on the model's parameters.
The Role of Knowledge in Global Climate Change Governance: Modes of Legitimation in Tuvalu

The important role of knowledge about global climate change in environmental governance is investigated in this paper. The relationship between more and less ‘global’ and ‘local’ forms of knowledge in climate governance has implications for international norms of justice, national sovereignty and human and national security. This paper attempts to show how the simultaneous and seemingly contradictory trends of ‘globalizing’ and ‘localizing’ in climate governance actually serve to help legitimize different forms of knowledge. The discussion is grounded in a case study of Tuvalu, a low-lying atoll nation in the South Pacific. The Tuvaluan government’s engagement with discourses of global climate change and traditional environmental knowledge illustrate the nation’s attempts to maintain legitimacy in the face of undermining ecological devastation in the eyes of other nations and international investors as well as in the eyes of Tuvaluans. The paper brings together elements from a wider conversation in anthropology, science and technology studies, and political sciences.