Miracle-dz/UniFAR-FTUs huggingface dataset:
The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence

We empirically examine the reciprocal relationships between disclosure quality, board independence and earnings management. Disclosure quality is measured using the IR Magazine Award, the number of forward looking information in the annual report as well as the analyst forecast accuracy. We estimate earnings management using modified Jones Model, while board independence is measured using the percentage of independent directors in the board. We remedied the simultaneity bias in our study using a simultaneous system of equation, which was estimated using two-stage least square regression (2SLS). Match-paired samples comprised of the winners and non-winners of the IR Magazine Award during the years from 2005-2008 were employed in our study. Our finding reported that there is a negative reciprocal relationship between disclosure quality and earnings management. We notice that these findings are robust across all disclosure quality measurement that we utilised in our 2 Stage Least Square (2SLS) regression. Only one way (negative) causality between board independence and earnings management is demonstrated (in the board independence equation). In regards to disclosure quality and board independence, we found mixed findings. In this instance, our result demonstrated that there is no reciprocal relationship between disclosure quality and board independence (measured using IRAWARD). Nonetheless, we reported a positive reciprocal relationship between board independence and disclosure quality when forward looking information is utilized as to represent disclosure quality and a negative relationship between these variables when analyst forecast accuracy is employed. Our finding suggests that future research should take into account the potential simultaneity bias when examining the relationship between disclosure quality, earnings management and board independence.
Various Feature Selection Techniques in Type 2 Diabetic Patients for the Prediction of Cardiovascular Disease

Cardiovascular disease (CVD) is a serious but preventable complication of type 2 diabetes mellitus (T2DM) that results in substantial disease burden, increased health services use, and higher risk of premature mortality [10]. People with diabetes are also at a greatly increased risk of cardiovascular which results in sudden death, which increases year by year. Data mining is the search for relationships and global patterns that exist in large databases but are `hidden' among the vast amount of data, such as a relationship between patient data and their medical diagnosis. Usually medical databases of type 2 diabetic patients are high dimensional in nature. If a training dataset contains irrelevant and redundant features (i.e., attributes), classification analysis may produce less accurate results. In order for data mining algorithms to perform efficiently and effectively on high-dimensional data, it is imperative to remove irrelevant and redundant features. Feature selection is one of the important and frequently used data preprocessing techniques for data mining applications in medicine. Many of the research area in data mining has improved the predictive accuracy of the classifiers by applying the various techniques of feature selection This paper illustrates, the application of feature selection technique in medical databases, will enable to find small number of informative features leading to potential improvement in medical diagnosis. It is proposed to find an optimal feature subset of the PIMA Indian Diabetes Dataset using Artificial Bee Colony technique with Differential Evolution, Symmetrical Uncertainty Attribute set Evaluator and Fast Correlation-Based Filter (FCBF). Then Mutual information based feature selection is done by introducing normalized mutual information feature selection (NMIFS). And valid classes of input features are selected by applying Hybrid Fuzzy C Means algorithm (HFCM).
Performance Analysis of Full Adder Using Different CMOS Logics

: Multipliers are used in a wide range of devices, from large scale processors to small embedded DSP chips. As multipliers are large, slow and complex components, a lot of research has been done to make the components smaller and faster. As more of the electronic devices become embedded or handheld, they become more dependent on battery as a power source. To improve battery life-time, the research focus has shifted to improve power consumption. By reducing power-usage, it is possible to drastically improve the battery-life of handheld devices. Since tree multipliers, like Wallace and Dadda, are faster and use less power than traditional array multipliers (though have larger area), this thesis concentrates its focus on tree multipliers. The Wallace algorithm is the oldest of the algorithms presented here. It reduces the input matrix by grouping the rows together, and performs reductions on each group. Rows that are not part of any group are just transferred to the next stage of the algorithm. Our main aim is designing of full adder and reducing the leakage by using the T-Spice simulation. This paper we proposed to reduce the leakage in different full adder techniques.
Collision Detection and Avoidance Using Modified Spin Protocol in Wireless Network

: A wireless sensor network, which consists of an ad hoc group of small sensor nodes communicating with one another have a variety of applications such as traffic monitoring, emergency medical care, battle led surveillance and under-water surveillance. In such applications, it is often necessary to collect the data accumulated by each sensor node for processing. We call the operation of transmitting accumulated data from sensor nodes to the sinks data collection. In this paper, the problem and the schedule to quickly collect a large amount of data from sensor nodes to sinks were considered. Data need to be collected without merging. If the data is merged, then the operation is called data aggregation. It has been planned that a changed SPIN (M-SPIN) protocol victimization hop-count values of sensing element nodes for WSN. Here conjointly negotiation is finished before causation the particular knowledge. But in our theme, solely the nodes that are nearer to sink node sends REQ packets in response to ADV packet from the source node. So knowledge is disseminated to the sink or neighbor nodes towards the sink node. M-SPIN achieves energy savings by discarding packet transmission to the opposite direction of sink node.
Health benefits of vegetables Ramya V and

Vegetables are indispensable for equilibrated diets since they contribute a crucial source of nutraceuticals in daily human life. The nutraceuticals are the substances found as a natural component of foods or other ingestible forms that have been determined to be beneficial to the human body in preventing or treating one or more diseases or in improving physiological performance beyond adequate nutritional affects in a way that is relevant to either improved stage of health and well-being and reduction of risk of disease. These components can be beneficial antioxidants, natural colorants (e.g. carotenoids), minerals, vitamins, which often have added advantages. The promotion of healthy vegetable products has coincided with a surging consumer interested in the healthy functionality of food. Each vegetable comprise a unique combination of phyto nutraceuticals which differentiate them from other vegetables. Vegetable intakes have been highly correlated with improved gastrointestinal health, reduced risk of heart attack, some types of cancer and chronic ailments such as diabetes. This chapter makes a review and discusses the health benefits of commonly used vegetables.
Survey The Influence of Stock Liquidity on the Stock Return of Corporations Listed at The Tehran stock Exchange

The Speed of liquidity of the asset is an important factor of decision makings at the capital market. Investors consider the amount of liquidity in choosing investment options besides their risk and return. The impact of this attribute of the securities on the variables of capital market is the subject of many financial researches. The purpose of this research is surveying the Influence of Stock Liquidity on the Stock Return Corporations Listed at The Tehran stock Exchange. In this research Bid-Ask Spread and Share Turnover were considered as the criteria of liquidity and the size of the firm & the ratio of book value to market value and finance leverage were taken as the control variables. In this way, 89 firm of the statistical population were selected as the research sample from 2005-2009. Research hypothesis were tested using multiple-variables regression method.The results of the research showed that ،there is a positive relationship between Bid-Ask Spread and Share Turnover as the criteria of liquidity with stock return corporations listed at the Tehran stock exchange.
TRAVEL GUIDE-A PERSONALIZATION OF TRAVEL PACKAGE RECOMMENDATION SYSTEM

- Today, the trip is an important part in human life but human are not exactly know about destination real condition. that are season, cost ,timing and routes. the system can extract user useful information same user experience share various routes info to user also gives best time and season to user also gives cost of that system There are two main challenges for automatic travel recommendation. First, the recommended POIs should be personalized to user interest since different users may prefer different types of POIs. Second, it is important to recommend a sequential travel route (i.e., a sequence of POIs) rather than individual POI
GLCM Based LDA for Human Face Recognition

-Face recognition system is proposed in the present work depending on the grey level cooccurance matrix (GLCM) based linear discriminant analysis (LDA) method. The GLCM is used to extract eleven effective textural features for the face image, while the LDA is used to discriminant these faces between each other depending on the extracted features. The proposed method requires create some database models, each for specific face. These face models are used to be compared with test ones that input to the recognition procedure. The newly proposed idea is the use of features instead of image pixels in the LDA covariance matrix. The proposed face recognition method consists of two phases: enrollment and recognition. Different face samples are input to the enrollment phase in order to collect the average features of that face, and store them in a database to be comparable models for the recognition phase. The recognition phase compares the extracted features of the unknown test face with that stored in the database. The comparison indicates the similarity between the test face with the database models, which is used to make the recognition decision. The results of frequent tests showed that the used face recognition was about 96%, which ensure the efficiency of the used face recognition method.
FPGA Realization of High Speed FIR Filter based on Distributed Arithmetic

— Two high speed architectures for Distributed Arithmetic (DA) based Finite impulse response filter (FIR) using a new shift accumulator are presented in this paper. The proposed shift accumulator (SA) composed of pipelined bit serial adder results in very high speed compared with existing left shift and right shift accumulators. First design is a DA look up table (LUT) based FIR filter with and without partitioning using the proposed shift accumulator. Second is a systolic array architecture for DA based FIR filter with proposed SA. Both the architectures were implemented using Xilinx Virtex 6vlx240tff1156-1 device. Number of slices, minimum period and maximum frequency were the performance metrics obtained for different filter orders for both the architectures and the results reveal that both the designs have yielded significant improvement in speed.
Multiparty Access Privacy Preservation for User Shared Images

: With the expanding volume of images users share through social sites, keeping up protection has become a major issue, as exhibited by a current wave of publicized cases where users coincidentally shared individual data. OSNs offer smart ways for advanced social communications and data sharing additionally raise various security and protection issues. While OSNs permit users to limit access to shared information, they at present do not give any mechanism to privacy protection concerns over information related with various users. This paper proposes a two-level structure which as per the users accessible history on the site decides the best accessible privacy policy for the users images being uploaded on system. This paper additionally proposes a way to deal with authorize the security of shared information related to various clients in OSNs. The paper plans an access control model to capture the essence of multiparty authorization requirements, together with a multiparty policy specification scheme and a policy enforcement mechanism. This approach depends on an image classification system for image classifications which might be related with comparable strategies, and policy prediction algorithm to automatically produce a policy for each recently uploaded picture, likewise as per users social features.
STUDIES ON METABOLIC ALTERATIONS IN PEBRINISED FIFTH INSTAR LARVAE OF TROPICAL TASAR SILKWORM Antheraea mylitta drury

Pebrine is one of the dreadful diseases seen in Anthereae mylitta drury – a tropical tasar silkworm causes significant yield loss. The present research has been carried out on pebrinised fifth instar larvae of 3rd and fifth day samplings to analyse the effect of pebrine disease on biochemical components like aminoacids, proteins and enzymes like alanine aminotransferase, aspartate aminotransferase of haemolymph, silkgland and fatbody. The results revealed that aminoacids of fifth day sampling have shown 4% increase in haemolymph and decrease in fatbody (15%) and silkgland (18%) whereas third day shown 2% increase (Haemolymph), 9% and 6% reduction in fatbody and silkgland. Proteins of fifth day and third day samplings have shown a drastic reduction in the range of 17-21% and 13-16% in comparison with respective controls and corresponding tissues. Enzymes like alanine aminotransferase have shown significant increase in its activity in the range of 33.3-36% in fifth day sample whereas third day sample had shown 9-32%. Aspartate aminotransferase activity levels found increased in the range of 25-41% in fifth day sample and 15.4-39% in third day of respective tissues.
Multi-Objective Genetic Algorithm for FPGA Testing

:This paper gives a concise introduction to Multi-Objective Genetic Algorithms and FPGAs and it reveals that how Automatic Test Pattern Generation method can be formulated in terms of CNF form which in turn used to generate test patterns using Multi-Objective Genetic Algorithm. By applying a Multi-Objective Genetic Algorithm on this CNF form, it has been observed from the experiments that as the problem size are increased by increasing number of variables and clauses, the fault coverage ratio increases. It also has been shown that Multiobjective Genetic Algorithm can be applied to variety of SAT instances of FPGA test pattern generation problem, which gives competitive results.
Study on the Construction of the Performance Evaluation Index System of Fiscal Expenditure in China

The Nineteenth National Congress of the Communist Party of China put forward the full implementation of performance management. Thus, the importance of fiscal performance evaluation has risen to a new height. The performance evaluation index of fiscal expenditure is an important prerequisite for performance management. The performance evaluation index of fiscal expenditure policy refers to the assessment tool to measure the degree of achievement of fiscal expenditure policy performance goals. This paper study the performance evaluation indexes of fiscal expenditure policy from its basic framework and basic principles, categorization the indicators of fiscal expenditure performance evaluation system; make the evaluation of performance of fiscal expenditure more clearly. The construction of the performance evaluation index system of fiscal expenditure plays a very important role in evaluating the economy, efficiency and effectiveness of fiscal expenditure.
Automated Evaluation of Short Answers Using Text Similarity for the Portuguese Language

Along with the development of distance education, emerges the demand for virtual environments as the automated evaluation studies of essays that has already produced promising results. However, when dealing with short answers, replicating the decisions of a human grader is still a challenge, as the portability of essay evaluation techniques to short answers has not produced results with the same level of accuracy. In this sense, the present paper aims to foster the development of studies in the field of automated evaluation of short discursive answers. The related works presented three main approaches: text-to-text similarity, knowledge-based similarity that rely on synonym dictionary and corpus-based similarity that rely on a related corpus. The present study has employed an n-gram based similarity and a categorization process applied to three sets of answers to questions in Portuguese language: two of them (Biology and Geography) obtained from an admission process to higher education and the third (Philosophy) from a virtual learning environment. The employed method was comprised of a five-stage pipeline architecture: corpus selection, preprocessing, variable generation, classification and accuracy validation. In these three corpora, several similarity measurements and distances resulting from the unigrams/bigrams combination were explored. During the classification stage, two methods were used: multiple linear regression and K-Nearest Neighbors (KNN). At the same time some research questions were revised leading to meaningful findings. As for the system efficiency regarding the Biology corpus, the accuracy was 84.01 system vs. human compared to 93.85 human vs. human; for the Geography corpus, the accuracy was 86.29 system vs. human compared to 84.93 human vs. human; and for the Philosophy corpus, findings revealed 81.59 accuracy system vs. human. These results, when compared with those obtained from recent experiments produced by other techniques indicate advantages in terms of a simpler method added to good accuracy.
and barriers toward evidence-based guidelines (EBGs) for prevention of ventilator-associated pneumonia (VAP) in healthcare workers of pediatric cardiac intensive care units (PCICUs): A Quali-Quantitative survey

Implementation of evidence-based guidelines (EBGs) is an effective measure for prevention of ventilato rssociated pneumonia (VAP). Appropriate knowledge, attitude an d dherence of healthcare workers (HCWs) to EBGs ar e necessary factors for implementation of EBGs. This study was conducted with objective of evaluation of kn wledge, attitude, and adherence of HCWs to EBGs for prevent ion of VAP and exploration of the barriers of their implementation in clinical practice. Totally, a tot al number of 45 HCWs of two pediatric cardiac surge ry ICU (PCICUs) participated in this quali-quantitative su rvey. Knowledge, attitude and adherence of particip ants was evaluated by a validated multiple-choice questionna ire nd barriers of implementation of EBGs was extr acted from participants’ answer to an open-ended question of o ur self-made questionnaire. Knowledge of HCWs was p oor and significantly different between nurse assistants (R As), nurses (RNs), and physicians (MDs) (respective ly, 1.25±0.95, 4.53±1.73, and 5.54±2.01, P=0.001). Likewise, attit ude of HCWs is not positive and significantly diffe rent between NAs, RNs, and MDs (respectively, 32.96±2.42, 34.00± 2.44, 36.81±4.35, P=0.003). The adherence of HCWs i s not good and different between RAs, RNs, and MDs (respe ctively, 11.50±1.00, 13.13±1.83, and 17.18±6.06, P= 0.17). The Barriers of implementation of EBGs was categori zed into four category of individual, organizationa l, social, and educational factors. Unsatisfying status of knowledge, attitude, and adherence of HCW s is a challenging concern of health-care system, especially in PICUs. In addition to these well-known factors, poor impl ementation of EBGs is related to many other barriers which should recognized and taken into consideration for design ation of infection controlling programs.
Fungal Infection in Paediatric Cancer Patients of a Tertiary Care Hospital in North India

IntroductionPaediatric cancer patients undergoing chemotherapy are at high risk of developing fungal infection which remains a major cause of morbidity and mortality. But the burden of fungal infection in most of our population is still not well known. Our study was aimed to estimate burden and outcome of fungal infection in paediatric cancer patients. Objectives -To identify different fungal isolates and their antifungal susceptibility pattern in these patients. MethodologyThis study was a hospital based observational study conducted in Department of Microbiology and Paediatric cancer unit, King George’s Medical University, Lucknow, UP for a period of one year. In this study we analysed 209 symptomatic paediatric cancer patients. ResultOut of 209 patients 78 fungal isolates were isolated from different clinical samples. Candida species were the leading pathogen (62/78) followed by Aspergillus species (16/78). A total of 19 patients of invasive fungal infection were diagnosed from positive blood culture. Only one patient was having both candidemia and candiduria from enrolled patients. ConclusionThough incidence of fungal infection is lower than bacterial infection but mortality rate remains high due to fungal infection. So it is necessary to introduce efficient methods of prevention, diagnosis and treatment of fungal infections in paediatric cancer patients. www.jmscr. igmpublication.org Impact Factor 3.79 ISSN (e)-2347-176x
Birefringences of bio-based liquid crystals

Birefringence is an optical property of a material having two or three refractive indices and depends on the polarization and propagation direction of light. The material bearing this property is called as birefringent or trirefringent. The birefringence is usually obtained using anisotropic crystals but it can be induced artificially for optically isotropic materials by stress, chemical regeneration, dissolving, electric or magnetic inductions and, finally, by re-alignment and spreading some materials into thin films of amphiphilic molecules. Birefringence can be determined by measuring the changes in the polarization of light passing through the material inserted under crossed polarizers. The best characterized birefringent materials are liquid crystals (LCs) such as nanoand microcrystalline cellulose. Other birefringents such as cellulose, cellulose xanthate, cellulose triacetate, starch and collagen are reported. The LCs material is an intermediate state between liquid and solid can be classified as thermotropic and lyotropic crystals. Nematic and smectic phases are the most common sub-phases of the LCs. The arrangement of molecules in the LCs phases can be used to differentiate nematic, cholesteric and smectic phases. The LCs are essential for liquid crystal displays (LCD), liquid crystal thermometers and optical imaging.