Miracle-dz/UniFAR-FTUs huggingface dataset:
DETERMINANTS OF INTERNET FINANCIAL DISCLOSURE IN AN EMERGING MARKET: LESSONS FROM BRAZIL

Disclosure transparency is one of the pillars of good corporate governance. Moreover, the digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the Internet as a means of disseminating and disclosing financial information to shareholders, analysts and other interested capital market participants. This research examines the determinants of voluntary disclosure of financial information on the Internet by Brazilian firms. Crosssectional analyses based on 291 non-financial companies listed on the São Paulo Stock Exchange in 2002 indicate that both firm size and the quality of corporate governance are positively related to the level of voluntary disclosure of financial information on the Internet. These results are consistent with the notion that Brazilian firms with incentives to improve financial transparency disclose more financial information on the Internet. Compared to similar Internet disclosures of U.S.-domiciled companies, this study finds that corporate governance is an incremental determinant of Internet financial disclosure for Brazilian enterprises.
Isolation of Arsenic Oxidizing-reducing Bacteria and Reclamation of As (III) in in vitro Condition

CORRECTION: Due to a number of formatting and layout issues, the PDF of this paper was replaced on 10th October 2016. The page numbers of this article have changed from 94-96 to 99-101. The study aimed to isolate arsenic (As) oxidizing-reducing bacteria from As contaminated soil and water and to determine their ability to remove As from broth culture. Soil and water samples were collected from As contaminated area of BRRI farm, Bhanga, Faridpur. Arsenic oxidizing and reducing bacteria were isolated from the As contaminated soil (13 mg kg -1 ) and water (410 μg/L) using spread plate count method in minimal salt (MS) medium after seven days of incubation. The oxidation activity of the bacteria as well as reclamation of As [III] was determined from NaAsO 2 supplemented broth using atomic absorption spectrophotometer (AAS). The As-oxidizing bacteria population was present only in one soil sample, while in all water samples both oxidizing and reducing bacteria were present. A total of 36 As oxidizing-reducing bacteria were isolated. As-oxidizing bacteria removed 71-99% of applied As [III] in broth culture. Two out of 10 As-oxidizing bacterial strains appeared more efficient than others to remove As [III] under broth culture conditions. Bangladesh Rice j. 2015, 19(2): 99-100
A Double Layered Segmentation Algorithm for Cervical Cell Images based on GHFCM and ABC

Cancer is a life threatening disease and it engulfs the lives of many women. Due to the technology advancement, the medical science is drastically improved. A statistical report claims that the diagnostic decisions of radiologists show more false positive rates, which is very dangerous. However, when the radiologists are supported by computer aided applications, the false positive results are considerably reduced. Understanding the potentiality of computer aided applications, this paper presents a double layered segmentation algorithm for cervical cell images. The entire work is subdivided into three important phases, which are cervical image preprocessing, coarse and fine level segmentation. The preprocessing phase attempts to remove the noise and enhance the image quality by means of adaptive mean filter and Contrast Limited Adaptive Histogram Equalization (CLAHE) technique respectively. The coarse level segmentation process is achieved by Generalized Hierarchical Fuzzy C Means (GHFCM) and the fine level segmentation process is carried out by Artificial Bee Colony (ABC) algorithm. The performance of the proposed segmentation algorithm is analysed in terms of accuracy, sensitivity and specificity. The experimental results show the efficacy of the proposed segmentation algorithm.
Navigating Discourses of Cultural Literacy in Teacher Education

Pre-service teachers' understandings, skills and dispositions as global, culturally literate citizens and agents of change have arguably never been more important. Professional standards, systemic policies and frameworks and a broad range of scholarly perspectives on culture position pre-service teachers to take up cultural education in sometimes conflicting ways. It is these orientations to culture within a teacher education program and how they sit alongside potentially incongruent policies, practices and worldviews that are the focus of this paper. The practitioner research draws on cultural identity theories, policies and pre-service teacher experiences in the teaching and learning of an undergraduate education subject entitled Education for Cultural Diversity at a regional Australian university. Through discursive analysis of policy and pre-service teacher surveys this paper explores tensions that arise in navigating cultural constructs with pre-service teachers.
Six Pots from South Sulawesi c

The Australian Museum holds six earthenware pots, bought in Watampone (South Sulawesi, Indonesia) in 1937. They are terracotta in colour and decorated with deeply carved plant and geometrical motifs. This highly distinctive local style was developed by 1910 at the latest, and cannot be traced past 1937. A photograph and description published in 1921 suggest the prominent role of one woman. Several pots in this style, now held in European museums, bear inscriptions naming the potter responsible and giving the place of manufacture. A possible reading is suggested for the inscription on one of the Sydney pots. Taken as a whole, the pots represent the combination of an indigenous technique with a long history, Islamic decorative motifs and forms influenced by European models. This in turn reflects the historical and cultural circumstances in which they were made. MACKNIGHT, c.c. , 1993. Six pots from South Sulawesi. Records of the Australian Museum, Supplement 17: 159-171. 159 In 1937, F.D. McCarthy was in South Sulawesi, then known as South Celebes. It was an exciting time to visit this part, seemingly of growing importance, of the Netherlands East Indies. Although Dutch contact with the area went back to the early 17th century and reasonably extensive territorial control, won through conquest, had begun later in that century, the full opening up of the interior had to wait until the first decade of the 20th century when a combination of ethical aspiration and increasing technological superiority led the colonial power into a policy of definitive conquest. Another element in Dutch policy was research into all aspects of the natural and human world of the Indies, as much for the purposes of enlightened colonial administration as for the sake of pure knowledge. Along with much else, this led to the foundation of an Archaeological Service which, in due course, came to investigate prehistoric sites in South Sulawesi. The results of those investigations and the reasons which led McCarthy to be involved in them have been set out elsewhere (van Heekeren, 1958, 1972; McCarthy, 1984), and we need only note that it was this interest which brought him to South Sulawesi where he could purchase the pots with which this paper is
Fabric along the NEEM ice core, Greenland, and its comparison with GRIP and NGRIP ice cores

Abstract. Fabric (distribution of crystallographic orientations) along the full NEEM ice core, Greenland was measured in the field by an automatic ice texture analyzer every 10 m, from 33 m down to 2461 m depth. The fabric evolves from a slightly anisotropic fabric at the top, toward a strong single maximum at about 2300 m, which is typical of a deformation pattern mostly driven by uniaxial compression and simple shearing. A sharp increase in the fabric strengthening rate is observed at the Holocene to Wisconsin (HW) climatic transition. From a simple model we estimate that this depth is located at a transition from a state dominated by vertical compression to a state dominated by vertical shear. Comparisons are made to two others ice cores drilled along the same ridge; the GRIP ice core, drilled at the summit of the ice sheet, and the NGRIP ice core, drilled 325 km to the NNW of the summit along the ridge, and 365 km upstream from NEEM. This comparison tends to demonstrate that the ice viscosity change with the HW climatic transition must be associated with the shear-dominated state to induce the abrupt fabric strengthening observed at NEEM. This comparison therefore reflects the increasing role of shear deformation on the coring site when moving NW along the ridge from GRIP to NGRIP and NEEM. The difference in fabric profiles between NEEM and NGRIP also evidences a stronger lateral extension associated with a sharper ridge at NGRIP. Further along the core, centimeter scale abrupt texture (fabric and microstructure) variations are observed in the bottom part of the core. Their positions are in good agreement with the observed folding layers in Dahl-Jensen et al. (2013).
Craniofrontonasal Syndrome Caused by Introduction of a Novel uATG in the 5′UTR of EFNB1

Craniofrontonasal syndrome (CFNS) is an X-linked disorder caused by EFNB1 mutations in which females are more severely affected than males. Severe male phenotypes are associated with mosaicism, supporting cellular interference for sex bias in this disease. Although many variants have been found in the coding region of EFNB1, only 2 pathogenic variants have been identified in the same nucleotide in 5′UTR, disrupting the stop codon of an upstream open reading frame (uORF). uORFs are known to be part of a wide range of post-transcriptional regulation processes, and just recently, their association with human diseases has come to light. In the present study, we analyzed EFNB1 in a female patient with typical features of CFNS. We identified a variant, located at c. -411, creating a new upstream ATG (uATG) in the 5′UTR of EFNB1, which is predicted to alter an existing uORF. Dual-luciferase reporter assays showed significant reduction in protein translation, but no difference in the mRNA levels. Our study demonstrates, for the first time, the regulatory impact of uATG formation on EFNB1 levels and suggests that this should be the target region in molecular diagnosis of CFNS cases without pathogenic variants in the coding and splice sites regions of EFNB1.
Optical Proximity Correction Using a New Hyper Error Estimation Method

In recent years, semiconductor manufacturing process has made great progress. To avoid lithography hotspots and enhance the yield of integrated circuits, we can use Model-based Optical Proximity Correction (MBOPC) to improve image fidelity and printability. However, the optical lithography simulation of MBOPC is a time-consuming calculation. In this paper, we propose an effective MBOPC to obtain a modified mask with high-resolution. The proposed OPC flow is divided into three steps: (1) Pre-simulation generates a set of modified value for each pattern, (2) Gridbased Partition can speed up MBOPC process and overcome alignment problem, and (3) a set of hotspot detection formulas detects the variation sub-area. The first and second steps will improve performance of lithography, and the third step will improve image fidelity. The experimental results of our procedure show that the average of edge placement error (EPE) within the marked area can be decreased from 259.76um to 7.24um, and bitmap error (BME) within the marked area can be decreased from 20.01% to 3.15%. Keywordsmask, optical simulation; OPC; model-based OPC
A qualitative approach to aberrations of optical elements

A qualitative method to analyze wavefront aberrations is presented. Aberrations of the primary type, expressed in their matrix forms, are used to write the generalized ray transfer matrix of an optical component. The aberrations were treated collectively by examining the pseudospectra of an augmented matrix constructed from the aberration matrices. Results show that aberrations can be distinguished and relative strengths pronounced using this qualitative method.
Mechanical control of Cirsium arvense in organic farming

Infestation with Cirsium arvense in organic cropping is an increasing problem in many parts of Europe. A very expansive root system and the ability to form new aerial shoots from root buds facilitate formation of dense patches only a few years after establishment. In the present study, repeated mowing during the first part of the growing season used in combination with a competitive crop is suggested as a control strategy, aiming at diminishing the regenerative capacity of C. arvense. In general, the results from our two experiments showed a linear relationship between the number of mowing passes and the aboveground biomass of C. arvense in the subsequent year. A comparison of the two regression lines within each experiment showed that in both experiments there was no difference between the regression coefficients, whereas the intercepts differed significantly from each other, suggesting that the presence of a competitive crop, here a grass/white clover mixture, is likely to suppress the growth of C. arvense significantly. Hence, our results support the hypothesis that a continuous depletion of carbohydrates from the root system, caused by mowing and/or the use of a competitive crop, will diminish the regrowth capacity of the plant.
B2-convexity implies strong and weak lower semicontinuity of partitions of ℝn

We prove that B2-convexity is sufficient for lower semicontinuity of surface energy of partitions of R n , for any n 2. We establish lower semicontinuity in the usual strong topology, assuming the regions converge in volume. We also establish lower semicontinuity in the more general situation in which we suppose integral currents associated with individual regions converge to some integral current in the weak topology of integral currents. B2-convexity, formulated by F. Morgan in 1995, is a powerful condition since it is easy to work with and since many other conditions from the literature imply it. Our results therefore imply that each of those conditions is sufficient for strong and weak lower semicontinuity of surface energy. We establish other results of independent interest, including a Lebesgue point theorem for partitions and a localization theorem, which shows that if lower semicontinuity holds locally then it holds globally.
Sistema de reconocimiento y clasificación de señas para el lenguaje español

In this paper it is presented a computational system for recognition and classification of letters for sign language in Spanish, designed for helping deaf-mute people to communicate with other people. A low-cost glove that capture the hand movements has been constructed. This one contains an accelerometer for each finger which allows to detect its position by using an acquisition data card. Sensor information is sent wirelessly to a computer having a software interface, developed in LabVIEW, in which the symbols dataset is generated. For the automatic recognition of letters, we have applied a statistical treatment to the dataset obtaining an accuracy greater than 96%.
Do Voluntary Reviews of Interim Financial Improve the Quality and Information Content of Quarterly Earnings?

Current German security regulations allow listed entities to decide whether to have quarterly reports reviewed by an external auditor. In light of the trend toward global accounting harmonization, German regulators are considering to require mandatory reviews of interim financial statements. However, there is little empirical evidence on the reasons why some firms voluntarily purchase quarterly reviews and how such reviews affect the quality and information content of quarterly earnings. This study addresses this gap by investigating the economic determinants of the review decision. Management will weigh benefits and costs to decide whether to purchase reviews. We find that the review decision is linked to factors that drive the direct costs of the review and agency costs that impact the demand for additional monitoring. Moreover, after controlling for these fundamental differences and the self-selection issue with propensity score matching, we find that reviewed interim financial statements show higher earnings quality and that they yield more decision-useful information for investors compared to un-reviewed reports. Results can be useful for preparers and auditors as well as jurisdictions contemplating changes in review requirements of quarterly reports.
Design and Realization of Music Retrieval System Based on Feature Content

As computer technology develops rapidly, retrieval systems have also undergone great changes. People are no longer contented with singular retrieval means, but are trying many other ways to retrieve feature content. When it comes to music, however, the complexity of sound is still preventing its retrieval from moving further forward. To solve this problem, systematic analysis and study is carried out on music retrieval system based on feature content. A music retrieval system model based on feature content consisting of technical approaches for processing and retrieving of extraction symbols of music feature content is built and realized. An SML model is proposed and tested on two different types of song sets. The result shows good performance of the system. Besides, the shortfalls of the model are also noted and the future prospects of the music retrieval system based on feature content are outlined.
Long‐term spatial dynamics of Succisa pratensis in a changing rural landscape: linking dynamical modelling with historical maps

1 We attempt to explain the current distribution of a long‐lived perennial plant, Succisa pratensis, in a rural landscape in southern Sweden by linking its population biology with documented changes in the landscape, using a dynamical, spatially explicit model incorporating population dynamics and spatial spreading of the plant. Changes in the landscape were inferred from historical maps (1850 and 1900) and aerial photographs (1945 and 2001). 2 We tested whether predictions for the current species distribution are affected by assumptions about its early 19th century distribution, to determine whether recent history and current processes are dominant, and how past landscape changes determine current distributions. 3 Initial conditions influence predictions of current distribution, suggesting that the current distribution still partly reflects the distribution of the species in the early 19th century. A period of 150 years is too short for Succisa to have spread extensively if dispersal parameters are given realistic values. 4 Simulations in which present‐day land‐use patterns were imposed at earlier dates showed that changes in landscape structure over the past 175 years also had a strong effect on the present‐day habitat occupancy and population sizes of Succisa. 5 The dominant process for Succisa now is extinction from marginal habitats. It is therefore likely that the (relatively) high present‐day occupation patterns are still due to much larger areas having been available in the past rather than to successful dispersal. Although the species has responded to landscape changes, there is little evidence of population sizes reaching equilibrium. 6 Our approach shows that the wealth of landscape information available from historical maps can be linked with data on population biology by means of dynamical models that can make predictions about species dynamics.
Optical Orbit Determination and Propagation of Leo Satellites Applying Variable Step Integrations

: This paper represents optical orbit determination and propagation of low Earth orbit (LEO) satellites (Iridium 53). Angles only methods which apply on angular measurements from optical sensor provide initial position and velocity of satellites then we can refine our results using least square technique. The actual motion of a satellite is affected by various forces including gravitational and non-gravitational ones. Equations of motion can be solved by integration numerically for all perturbations included Earth's gravitational potential atmospheric drag forces, third body and solar radiation pressure by using Runge Kutta -Fehlberg method and Shampine-Gordon method these methods were treated by Cowell’s technique.
Photocatalytic Degradation of Dissolved Organic Matter in the Ground Water Employing TiO2 Film Supported on Stainless Steel Plate

The Taman Palem Residences,Cengkareng, Indonesia has a groundwater problem as a main sources of drinking water in thearea due to yellowish brown colour of the water, that may come from dissolved organicmatter (DOM), humic substances. Photocatalytic degradation using TiO2 coated on a stainlesssteel plate (8 x 8 cm) to degrade the dissolved organic matter was studied.Groundwatersamples were collected at 150 m deep from Taman Palem Residences. The TiO2 catalyst wasmade from deep coating in a sol-gel system of titanium (IV) diisopropoxidebisacetylacetonate(TAA) precursor and immobilized at stainless steel plate (8 x 8 cm), followed by calcination at525oC. Two catalyst sheets were put in batch reactor containing groundwater. The groundwater containing DOM were irradiated by UV black light at varying initial pH values i.e 5, 7and 9. Sampling of solution was taken at the interval time of 0, 1, 2, 4, and 6 hours. DOMresidu in water before and after irradiation were measured by spectrophotometer UV-Vis at300 nm. Photocatalytic degradation of DOM was greater in acid solution than in basicsolution. The determination of intermediate degradation products by HPLC revealed thatoxalic acid was detected consistently.
Evaluation of Nutritional Profiles of Wild Mixed Zooplankton in Sulur and Ukkadam Lakes of Coimbatore, South India

The nutritional profiles of wild mixed zooplankton (WMZ) and laboratory cultured Artemia nauplii were compared in the present study. WMZ samples were collected from Sulur lake and Ukkadam lake, Coimbatore, Tamil Nadu, South India. The WMZ from both lakes and Artemia nauplii were utilized for the estimation of biochemical constituents (protein, carbohydrate, lipid, moisture and ash), profiles of amino acids, and fatty acids. Results showed that the total protein content was found to be significantly (P<0.05) higher in WMZ collected from Ukkadam lake, followed by Sulur lake when compared to Artemia whereas, the total carbohydrate and lipid contents were found to be significant ly (P<0.05) higher in Artemia nauplii than WMZ. While, there was insignificant (P>0.05) difference found in ash and moisture contents in all live feeds evaluated. Profile of amino acids and saturated fatty acids were significantly elevated (P<0.05) in WMZ when compared to Artemia. While, in the case of unsaturated fatty acids showed significant (P<0.05) elevations in WMZ of Ukkadam lake followed by Sulur lake and Artemia. The present results revealed that the WMZ has more desirable dietary nutritional characteristics as larval diets than traditional live feed Artemia nauplii.
Protective Zone of an Industrial Plant as a Tool for Environmental Protection

Many industrial investments may exert a significantly adverse impact on the natural environment. One of the methods used to limit the expansion of industrial pollutants is the creation of wooded protective zones around plants. One of the reasons for establishing a protective zone is the lack of practical possibility of satisfying the standards specified by the regulations. The case study has been based on the example of zone established around the Glogow Copper Smelter complex in the year 1987, covering an area of 2.84 thousand ha. In a consequence of the significant improvement of the state of forest- and agrocenoses in the closest vicinity of the enterprise, the Minister of Environment of the Republic of Poland, by virtue of the provisions applicable in the Act on Environment Protection Law, is able to eliminate the protective zone. Nevertheless the good idea is to leave the protective area development (i.e. forest), with a changed administrative-legal formula.