Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings Management upon a Sovereign Downgrade

We examine the effect of sovereign credit rating downgrades on firms’ earnings management. Using the exogenous variation in credit ratings caused by sovereign rating downgrades from 61 countries, we show that firms reduce discretionary accruals after sovereign downgrades and are likely to experience a reversal of earnings subsequent to the accrual reduction. The reduction in discretionary accruals is more significant in countries with higher disclosure requirements. Interestingly, firms increase the impairments of intangible assets after sovereign downgrades. Our study provides new evidence that managers strategically employ big bath accounting in response to the negative shock on sovereign credit ratings.
Why a management procedure approach? Some positives and negatives

Butterworth, D. S. 2007. Why a management procedure approach? Some positives and negatives. - ICES Journal of Marine Science, 64: 613-617.The origin of the management procedure (MP) approach (sometimes termed management strategy evaluation), with its simulation testing of feedback-control algorithms as a necessary and structured basis for dealing with the inevitable uncertainties associated with fisheries assessments, is briefly reviewed. Also discussed are the advantages that overcome some of the difficulties of the “traditional” approach of coupling an annual “best” assessment to some harvest control rule, such as a failure to consider longer-term trade-offs properly. The MP approach does, however, also have disadvantages, such as the length of time typically required for its development and an argued inflexibility after implementation. Solutions that have been developed to overcome some of these difficulties are discussed.
A New Basal Sauropodomorph Dinosaur from the Early Jurassic of South Africa

ABSTRACT A new basal sauropodornorph dinosaur, Arcusaurus pereirabdalorum, sp. nov., is named and described on the basis of a partial, disarticulated but associated skull and dispersed cranial and postcranial elements from at least two individuals. Arcusaurus is part of a distinctive local fauna from the upper Elliot Formation (Lower Jurassic) in the Senekal District, Free State, South Africa. It can be diagnosed by various details of the premaxilla, nasal, and dentary in the skull and the shape of the distal caudal vertebrae. The taxon displays an unusual mix of characteristics. It lacks several synapomorphies of Plateosauria (Phteosaurus + Massospondylus and all descendants of their most recent common ancestor) but does display other derived characteristics that are otherwise known only from less inclusive clades within Plateosauria. In a cladistic analysis a position outside Plateosauria as the sister group of the clade of Efraasia + more-derived sauropodomorphs is supported; however, this position was not found to be a significantly better explanation of the data as a relatively derived position within Plateosauria. If the basal position for Arcusaurus is accepted, then a divergence from other sauropodomorphs in the middle Norian and a ghost lineage up to 35 Ma is implied. No other non-plateosaurian sauropodomorphs are known from the Jurassic, making Arcusaurus a potentially relictual taxon in the Early Jurassic.
Effect ofL-FormStreptococcus pyogenes andofLipoteichoic Acid on HumanCells inTissue Culture

Thesestudies showedthedestruction ofgrowing primary andestablished humancell lines with apredilection forthegroup A streptococci byan L-form of Streptococcus pyogenesadapted togrowinisotonic media. Also, this L-form was detected byfluorescent antibody forlonger periods oftimethanbyviable count ininfected butrecovered tissue culture monolayers. Additional studies with humanheart cells showedchanges intheir protein profile andfatty acidcontent (but notcomposition) after L-form infection. Thisreportisthefirst toshowthat themorphological changes anddeath ofhumankidney cells bythis viable L-form were mimicked bythestructurally different lipoteichoic acids fromthis organism andits parental streptococcus. Theselipoteichoic acids were also equally effective inpreventing attachment ofS.pyogenes tohumancell monolayers, buttheir deacylation obviated these twoactivities. Finally, theattachment oftheisotonic L-form, as well as theparental streptococcus, togrowing humankidney cells suggested that arigid cell wallisnotaprerequisite forhostattachment invitro. Thislaboratory wasthefirst todocument the destructive effect ofanL-form ofStreptococcus pyogenes, whichwasabletogrowinordinary, physiologically osmolar media(i.e., isotonic Lform), onhumanheartcells intissue culture (13). Also, wequantitated andcharacterized the teichoic acidandthelipoteichoic acid(Lp-TA) fromthemembrane ofthis streptococcus andits L-form (25, 26). Pertinent findings werethat: (i)
Seed yield response of four cocksfoot (Dactylis glomerata L.) cultivars following the application of stem-shortening plant growth regulators

The seed yield response of cocksfoot (Dactylis glomerata L.) to stem-shortening plant growth regulators (PGRs) chlormequat chloride (CCC) and trinexapac-ethyl (TE) applied during stem elongation were evaluated in eight field trials in Canterbury; five irrigated and three non-irrigated. Across all trials and treatments the average seed yield increase was 53% resulting in an extra 290 kg/ha. In irrigated trials, the average response to PGRs was 68%, resulting in an extra 380 kg/ha of seed, compared with an average 27% response in non-irrigated trials. A mixture of CCC + TE (either 750 + 100 or 1500 + 200 g active ingredient [ai]/ha), applied at Zadoks growth stage (GS) 32 or split between GS 32 and GS 37–39, provided the largest and most consistent seed yield response of 86%, an extra 450 kg/ha. Reduced lodging was a factor in one trial only. In all trials, reduced stem length was associated with increased seed yield even in the absence of lodging. Seed yields increased at 12.5 kg/ha for every cm reduction in stem length from 130 cm (untreated) to 76 cm. This research provides evidence that the use of PGRs will improve seed yields of cocksfoot and the response is economic with a three- and sevenfold return on the cost of PGR and its application for dryland and irrigated crops, respectively.
Single Molecule FRET Studies of Reverse Transcription and Chromatin Remodeling

The measurement of Förster resonance energy transfer (FRET) at the single-molecule level provides a powerful method for monitoring the structural dynamics of biomolecular systems in real time. These single-molecule FRET (smFRET) assays enable the characterization of the transient intermediates that form during enzymatic processes, providing information about the mechanism and regulation of the enzymes involved. In this dissertation, I develop and use smFRET assays to study two processes driven by motor proteins reverse transcription and chromatin remodeling and reveal novel features of their mechanism and regulation. Reverse transcription of the human immunode ciency virus genome initiates from a cellular tRNA primer that is bound to a speci c sequence on the viral RNA (vRNA). During initiation, reverse transcriptase (RT) exhibits a slow mode of synthesis characterized by pauses at speci c locations, and RT transitions to a faster mode of synthesis after the extension of the tRNA primer by six nucleotides. By using smFRET to examine how RT interacts with the tRNA-vRNA substrate, we found that RT binds to its substrate in either an active or inactive orientation and samples the two orientations during a single binding event. The equilibrium between these two orientations is a major factor in uencing the activity and pausing of the enzyme, and a speci c RNA secondary structure in the vRNA substrate modulates the binding mode of RT, determining the locations of the pauses and the transition to the faster mode of synthesis. These results provide a mechanistic explanation for the changes in RT activity observed during initiation and show how the dynamics of a ribonucleoprotein complex can regulate enzymatic activity.
POLLINATOR LIMITATION OF CYTISUS SCOPARIUS (SCOTCH BROOM), AN INVASIVE EXOTIC SHRUB

Introductions of exotic species provide unique opportunities to study the demographic significance of species interactions, but as yet there is little information on how mutualistic interactions affect the invasion process. A shortage of mutualists could potentially limit the rate of population growth for an invading species. The introduced shrub Cytisus scoparius (Scotch broom, Leguminosae) is a pest plant on the west coast of North America. It produces flowers that are “tripped” open when pollinated and has a nearly obligatory relationship with resident bumble bees and honey bees. Experiments in the state of Washington showed that <1% of untripped flowers produced fruits and that outcross-pollinated flowers yielded fourfold more fruit than self-pollinated flowers, revealing apparent inbreeding depression. Mean pollinator visitation rate, as determined by the proportion of flowers tripped, varied among three years and among four populations but was low (3–30%) in every case. Two urban populations (Magnus.
Screening resistant wheat lines against aphids

In order to determine population dynamics and to screen out the resistance of 20 wheat lines against the attack of aphids, an experiment was conducted at Agriculture Research Institute Tarnab, Peshawar. The attack of aphids started on January 18, 2002 and gradually increased with the growth of plants, however, slow multiplication of aphids was noticed during vegetative growth. Wheat lines MPT-N-1 (V-16) with 5.55 aphids/tiller, MPT-N-1 (V17) with 5.25 aphids/tiller, Inqilab-91 with 5.24 aphids/tiller, MPT-N-2 (V-7) with 5.20 aphids/tiller, and MPT-N-1 (V-2) with 5.14 aphids/tiller, although, statistically similar, but had significantly more aphids/tiller as compared to other tested wheat lines. There was a mean difference of 1.211gm (3.220%) decrease in 1000 grain weight in all entries. The means between treated and untreated wheat lines were not significantly different at α = 0.05. The mean loss of 85.55 kg/ha (1.688%) in yield was observed for all entries which showed statistical similarity to one another at α= 0.05.
Interaction Analysis and Cognitive Infocommunications

— Cognitive infocommunications encompasses both scientific and engineering oriented approaches to examining extensions of human cognitive capabilities that may be assimilated within the concept of humanity. Necessary (but not sufficient) conditions for the success of any candidate technology include solving problems within private and public spheres of existence, in thought and communication. Exemplar cognitive infocommunication technologies that have been assimilated in to the concept of humanitiy are examined: emotion, gesture, language. Implications for research programmes conducted within the cognitive infocommunications discipline are outlined.
The Complex Maze of the Informed Consent Process: Helping to Improve Comprehension in Clinical Trial Participants with Alzheimer’s Disease

We intend for this article to provide a foundation toward the creation of a more patient-centric approach to the informed consent process. Our overall objectives are to promote ethical clinical research standards and procedures toward enhanced supportive systems for clinical trial participants. We provide a suggested format which multidisciplinary clinical trial researchers can adapt for their own clinical trial setting.
Automated 3D Culture of Neural Stem Cells

Fig. 1: Description of the 3-D cell culture system. Cells are grown on GEMs, a microcarrier uniquely designed for cell culture. The BioLevitator is a benchtop cell culture device that supports the culture of cells on GEMs. It ensures homogenisation of the cells / GEMs suspension and provides all functions of a cell culture incubator. Increased demand for cells that more closely mimic in vivo functions Many researchers have embraced 3-D biology as the latest paradigm HAMILTON Bonaduz AG & Global Cell Solutions TM are developing a complete 3-D cell culture system that streamlines the cell culture process (Fig. 1) GEMs (Global Eucaryotic Microcarriers TM) is a microcarrier uniquely designed for cell culture BioLevitator supports the complete cell culture process from inoculation to harvesting Introduction
The Effect of Small Side Games Training Toward Improvement of Basic Soccer Techniques at Perfect Unimed School Students

Small sided games is a game that played a smaller court and fewer players than the real game. The research aimed to know about effect of small sided games toward improvement of basic soccer techniques to perfect unimed soccer school student at the age 14 to 16 years old. The research is an experimental research. The design used in this research is design randomized control group pretest and posttest. Sample in this research are all the perfect unimed soccer school students age group 14 to 16 years old which amounts 48 students. The sampling techniques used in this research is total sampling. The data collection tehniques used test. The instrument used soccer skill test for soccer school from Ardi Nusri with a validity level of 0,700 for score and 0,775 for time, while reliabilty 0,915 for score and 0,882 for total time. Data analyse techniques used T test through prerequisite of normality test and homogenity test. Based on theoretical studies and research journal, small sided games training can improve basic techniques of perfect unimed soccer school student age 14 to 16 years old. It can be concluded that there is a siqnificant effect of small sided games toward the improvement of basic soccer tecniques to perfect unimed soccer school student age 14 to 16 years old.
A Genetic Analysis of Phototactic Behavior in

Artificial selection has produced populations of Drosophila melanogaster which show either positive or negative phototactic behavior. Selection was carried out in the presence of various marked multiple inversions used to suppress genetic recombination. Reciprocal hybridizations between photopositive and photonegative populations of flies have revealed the X chromosome of D. melanogaster to be important in phototactic behavior regardless of conditions which restricted genetic recombination during selection.
The development of solid food intake in calves. 1. The effect of previous experience of solid food, and the physical form of the diet, on the development of food intake after weaning

1. British Friesian male calves were offered reconstituted milk substitute four times a day in steadily increasing quantities, so that the amount offered exceeded appetite after 14 days. They were given one of three dried herbage diets (pellets P1 and P2, and untreated material H2 made from the same crop as P2) to appetite, either from the start of the experiment (Treatment A) or from the start of weaning (Treatment W) 21 days after arrival. The experiment was terminated six weeks after the calves were weaned. 2. Grinding and pelleting (P2 v. H2) markedly reduced the in vivo digestibility of the diet, and the time of retention in the alimentary tract, increased the voluntary dry-matter intake by 50% and live-weight gain of the calves by 100%. The intakes of the two pelleted diets were similar. 3. The intake of diet H2 after weaning was greater in calves which had experience of the diet before weaning than in those which did not, but the intake of the pelleted diets was not affected by previous experience of solid food. The time required to eat unit weight of dry matter was four times as long for diet H2 as for the pelleted diets, and there were similar differences between diets in ruminating time. It is suggested that the development of solid food intake is influenced by the ease with which the diet can be eaten. 4. The initial increase in solid food intake after weaning was related to an increase in the times spent eating and ruminating, but later increases in food intake were achieved with no further increases in eating or ruminating time.
Mejoramiento genético forestal acelerado mediante selección genómica Accelerated forest genetic breeding using genomic selection

bGenomica Forestal S.A. , Concepcion, Chile. SUMMARY Chilean forest industry should not pursue development without incorporating advances from current biotechnology and genomics tools. Traditional forest breeding programs have been founded in phenotypic selection based on field testing which is time consuming, and where the prediction of breeding values is subjected to the influence of the environment. The use of marker-assisted selection has been focused on discovering quantitative trait loci using markers related to the expression of commercial traits, although a small fraction of explained genetic variance is usually achieved. In animal breeding, a recent revolutionary technology called genomic selection, defined as the use of dense single nucleotide polymorphism markers to predict genomic breeding values, has allowed taking advantage of all possible marker information in estimating genomic values which are highly correlated with true breeding values. The main aspects of this technology and its potential implications in forest breeding are discussed. While main factors that are controlling the performance of genomic selection should be carefully defined, such as the linkage disequilibrium level, trait heritability and the analytical procedures of estimation and validation of genomic values, it is expected that incorporation of genomic selection in forest breeding programs would allow the early capture of the best genotypes for propagation, selection and deployment in breeding of commercial forest traits.
We should pay close attention to some issues in the process of lung injury therapy of critical severe COVID-19/ 危重症新型冠状病毒肺炎肺损伤治疗过程中应关注的问题

Corona virus disease 2019 (COVID-19) progresses very rapidly and a part of patients' condition quickly deteriorate to a severe type or critical severe type, even died of multiple organ failure. Therapeutic principle of these patients is centered on improving oxygenation and lung protection and multiple organ function support. Respiration support includes high-flow nasal cannula oxygen therapy (HFNC), non-invasive positive pressure ventilation (NIPPV), tracheal cannula with mechanical ventilation and extracorporeal membrane oxygenation (ECMO) and assistance methods including lung recruitment and prone position ventilation. Considering COVID-19 progresses rapidly and is very difficult in respiratory therapy, we should pay close attention to above mentioned methods. In particular, identifying risk factors of treatment failure of HFNC and NIPPV in early phase, applying lung recruitment prudently and active application of turning around and beat back and prone position ventilation to help postural drainage and early tracheal cannula with mechanical ventilation and ECMO would be beneficial to the patients.
Pepino Mosaic Virus - A Pathogen of Tomato Crops in Poland: Biology, Evolution and Diagnostics

Pepino mosaic virus (PepMV) has the potential to cause serious tomato disease. Several isolates of PepMV were collected be - tween 2003-2010 in the Department of Virology and Bacteriology, Institute of Plant Protection - National Research Institute, Poznan, Poland. The isolates were obtained from greenhouse tomato plants (Solanum lycopersicum) collected from different regions of Poland. Clear biological and genetic differences were detected among the Polish PepMV isolates. Since the latter induced a wide range of symptoms on tested plant species, five different pathotypes were distinguished. Sequence analysis showed that the Polish PepMV isolates share a very high sequence identity with those representing European and Chilean 2 genotype. The analysis of the genetic diversity of the Polish PepMV CH2 isolates suggested that each of them exists as a genetically diverse collection of variants called a quasispecies.
Banana Bunchy Top Disease, a New Threat to Banana Cultivation in Hawaii

Symptoms of banana bunchy top disease (BBTD) were first recognized in Hawaii at Punaluu, Oahu by F. Cruz (personal communication) in July 1989. The presence of this virus disease was subsequently confirmed by R. Dietzgen (personal communication) of the Department of Primary Indus tries, Queensland, Australia, using monoclonal antibodies, developed in Taiwan (Su and Wu 1989), in an enzyme-linked immunosorbent assay (ELISA). This disease was a new Hawaii State Record.
Prevalence and growth dynamics of enterotoxinogenic Staphylococcus aureus isolates in Slovakian dairy products

Medveďova A. , Studenicova A. , Valik Ľ. , Horvathova Z. (2014): Prevalence and growth dynamics of enterotoxinogenic Staphylococcus aureus isolates in Slovakian dairy products. Czech J. Food Sci., 32: 337–341. We investigated the prevalence of enterotoxigenic S. aureus in the Slovakian dairy products and compared the reliability of different routine methods of identification. Out of 64 isolates, 44% were confirmed as S. aureus . There was only a little correlation in the confirmation by API Staph, VIT-Staphylococcus, and PCR detection. The PCR results revealed that 32% of S. aureus isolates possessed the selected gene for SEs enterotoxins (SEA-SEE), with sea as the most predominant gene. Neither seb nor sed genes were found throughout the collection. Additionally, the growth analysis of the isolates was performed in milk at 15°C. The growth parameters were very close to one another and were also compared with the data described in the global databases. These results provided evidence that the growth rate and lag phase duration can be determined with a high degree of reproducibility without regardless of the strain origin.
Actin turnover regulates mechanical properties of oligodendrocytes and myelin formation

The myelin sheath is a specialized membranous structure that facilitates rapid signal conduction along axonal segments. During central nervous system development, it is formed by oligodendrocytes that extend motile and exploratory processes. Upon axonal contact, these processes transform into flat sheets that spread and wrap around the axons to generate a multilayered stack of membranes. In order to drive the leading edge of the forming sheath in between the growing myelin layers and the interface with the axon, mechanical forces are necessary, however, the underlying mechanisms are not known. Thus, to study how the process of myelin formation occurs, we used an interdisciplinary approach that combines morphological and genetic analysis with nano-mechanical experiments. In order to perform mechanical measurements on flat oligodendrocytes with minimum damage, we developed a vertical optical trap and compared its performance with atomic force microscopy. We found that indentation experiments carried out with both instruments yield consistent results for the cell elasticity. I used both complementary techniques to measure the response of fibroblasts over a large range of forces and deformations modes. Experiments on oligodendrocytes pointed to a key role for the actin filament (F-actin) network dynamics in myelin growth. At the onset of myelin biogenesis, F-actin is located primarily at the non-adhesive leading edge, which is propelled around the axon driven by forces generated by F-actin polymerization. Behind the leading edge, F-actin disassembly reduces surface tension which allows membrane spreading and transforming the processes into large flat sheets that adhere to the substrate. Furthermore, we have identified the actin depolymerizing factor ADF/Cofilin1, as necessary regulator of myelin formation. By controlling the local actin dynamics with repetitive cycles of assembly and disassembly, oligodendrocytes can drive the protrusions forwards and eventually spread.