Miracle-dz/UniFAR-FTUs huggingface dataset:
Evaluation of Audit Quality Based on Financial Statement Information

The primary objective of this paper is to provide empirical evidence on how financial statements audited by Big-Six auditors convey better information than those audited by non-Big Six auditors to two groups of users: security analysts and investors. Earnings forecast errors, the dispersion of earnings forecasts, and the magnitude of earnings response coefficients are used as surrogates for the quality of financial statement information. Security analysts significantly improve their accuracy and reach a higher degree of consensus in their earnings forecasts after firms switch their auditors from non-Big Six to Big Six accounting firms, compared to switches within the same class (i.e., from a Big Six [non-Big Six] to a different Big Six [non-Big Six]). Around the auditor switching years, the magnitude of earnings response coefficients also increases significantly for firms which switch their auditors from a non-Big Six to a Big Six firm, compared to those which switch their auditors within the same class. Overall, Big Six auditors seem to provide higher audit quality of financial statements, which is consistent with premises adopted by previous studies.
The origin(s) of extant amphibians: a review with emphasis on the “lepospondyl hypothesis”

ABSTRACT The origins of the extant amphibians (frogs, salamanders, caecilians) remain controversial after over a century of debate. Three groups of hypotheses persist in the current literature: the “temnospondyl hypothesis” (TH) which roots Lissamphibia Haeckel, 1866 (the smallest clade composed of the extant amphibians) within the Paleozoic temnospondyls, the “lepospondyl hypothesis” (LH) which postulates a monophyletic Lissamphibia nested within the Paleozoic lepospondyls, and the “polyphyly hypothesis” (PH), according to which the frogs and the salamanders are temnospondyls while the caecilians are lepospondyls. The discovery of the Middle Jurassic to Pliocene albanerpetontids, which are very similar to the extant amphibians, has complicated rather than resolved this situation. We present a review of recent publications and theses in this field, several of which show more support for the LH than for the TH and considerably more than for the PH. In addition, we show that there is no particular attraction between long-bodied lissamphibians (caecilians) and long-bodied lepospondyls (such as the lysorophians): when they are removed from two published matrices, reanalyses nonetheless find the LH. In one case the LH is found even when all salamanders are removed as well. We furthermore propose that the complex of characters called the salamander mode of autopodium development is (in its less extreme forms) plesiomorphic for limbed vertebrates, so the apparent presence of this mode of development in temnospondyls cannot support the TH or the PH. Still, a consensus will not be reached soon, despite the increasing range of data and types of analysis that are used (morphological, molecular and combined phylogenetics, development biology, molecular divergence dating, paleontological supertree dating, combined dating, and calculation of confidence intervals on first appearances in the fossil record). We present examples of pertinent character state distributions and explore a large gap in the fossil record of small stegocephalians.
Developing Student Interest: An Overview of the Research and Implications for Geoscience Education Research and Teaching Practice

ABSTRACT Interest is a complex interplay between affective and cognitive components that drive motivation. Over decades of work in the educational psychology community, a theoretical framework has emerged that explains this complex interplay. Interest is initially externally triggered (triggered situational interest), which, through support, can become maintained situational interest, ultimately leading to individual interest progressing from emerging to well-developed. Student interest tends to be triggered from an external agent (e.g., an engaging instructor or experience), but will not develop into a more sustained, individual interest unless it is repeated, engaging, and intellectually stimulating. This literature review provides an overview into how interest has emerged as a motivational theory and provides examples as to how it has been applied (or misapplied) in the science education and geoscience education literature. The geoscience education research (GER) community has tended to couch interest .
Atmospheric complexity or scale by scale simplicity?

Is the numerical integration of nonlinear partial differential equations the only way to tackle atmospheric complexity? Or do cascade dynamics repeating scale after scale lead to simplicity? Using 1000 orbits of TRMM satellite radiances from 11 bands in the short wave (visible, infra red) long wave (passive microwave) and radar regions and 8.8 to 20,000 km in scale, we find that the radiance gradients follow the predictions of cascade theories to within about ±0.5%, ±1.25%, ±5.9% for the short waves, long waves and reflectivities respectively and with outer scales varying between ≈5,000 to ≈32,000 km. Since the radiances and dynamics are strongly coupled, we conclude that weather can be accurately modeled as a cascade process.
Flax Fibre Based Composite Profiles For Construction Industries

The potential use of agricultural fibre in reinforced plastics composite materials is latest to construction industry. The advantages of bast fibre based composite materials are lightweight and low stiffness compares to conventional material such as lumber, aluminium and synthetic fibre composite construction profiles. It is also environmental friendly and economically practicable. Engineering fibres such as flax and hemp are available in North America and sustainable, biodegradable and renewable in nature. In this research, we investigate the probable replacement of synthetic fibre with Saskatchewan oilseed flax to make a cost effective alternative and compliments to existing profiles such as aluminium profiles, lumber and synthetic fibre based profiles used in housing industries. These bast fibre based profiles are made out of thermoset plastics (i.e. Epoxy and Polyester) as matrix and Saskatchewan grown flax fibre as reinforced material through Resin Transfer Moulding (RTM) process. In ambient temperature, flax fibre contains about 10% moisture and it causes dimensional instability in the profiles due to moisture release in dry condition. To avoid this problem we use economically viable microwave drying system by incorporating halogen lamp microwave combination oven in our experimental design to reduce the moisture of bast fibre before incorporating in polymer matrix. We investigated the mechanical properties, water absorption, and weather resistance properties of these profiles and found it can be used as a construction material for housing industries in North America.
Dendrochronological investigations of Norway spruce along an elevational transect in the Bavarian Forest, Germany

Dendrochronological dating of historical buildings in the Bavarian Forest is notoriously diffi cult. These diffi culties are often attributed to differences in tree response to climate with elevation. To investigate this possibility, an elevational transect of 14 Norway spruce chronologies (370 m to 1420 m) was developed from the Bavarian Forest. Correlation matrices, principal component analysis and hierarchical cluster analysis identifi ed three elevation zones for spruce in the region (Low: ≤ ca. 680 m; Intermediate: ca. 780-970 m; High: ≥ ca. 1070 m). These analyses also showed an apparent “natural” orthogonality between high and low elevation chronologies. Intermediate elevation chronologies exhibit more year-to-year variability in common with the high elevation chronologies. Correlation analysis using monthly climate data indicates that moisture availability is the dominant factor affecting growth at low elevations. At intermediate elevations no signifi cant correlations with climate parameters were discerned. Although similar elevational studies have demonstrated that temperature is the dominant factor limiting growth at upper tree-line sites, no clear relationship was found in this study. The elevational differences in the response of spruce to climate has profound implications for sampling and historical dating strategies in the region. Low elevation chronologies cannot be used to date higher elevation sites. A new strategy for dating has therefore been outlined, with future sampling targeting buildings above 700 m in the region. Initial dating, at these higher elevations, will use a combined composite of intermediate and high elevation tree-ring data. It is assumed that in the future, it will be possible to derive separate intermediate and high elevation master chronologies.
Order/disorder processes and electromechanical properties of monoclinic GdCa4O(BO3)3

Abstract Large single crystals of GdCa4O(BO3)3 (space group Cm) were grown by the Czochralski method. Dielectric, piezoelectric and elastic coefficients at room temperature as well as specific heat capacity, thermal expansion and cation disorder were studied employing a variety of methods including resonant ultrasound spectroscopy, differential scanning calorimetry, dilatometry and X-ray diffraction techniques. The electromechanical parameters (4 dielectric, 10 piezoelectric and 13 elastic stiffness coefficients) obtained on different samples are in excellent agreement indicating high internal consistency of our approach, whereas the values reported in literature differ significantly. The elastic behaviour of GdCa4O(BO3)3 resembles the one of structurally related fluorapatite, i.e. the elastic anisotropy is relatively small and the longitudinal effect of the deviations from Cauchy-relations exhibit a pronounced minimum along the direction of the dominating chains of cation polyhedra. GdCa4O(BO3)3 exhibits a maximum longitudinal piezoelectric effect of 7.67 × 10−12 CN−10, a value in the order of that of langasite-type materials. Significant changes of the calcium/gadolinium distribution on the 3 independent cation sites accompanied by characteristic anomalies of heat capacity and thermal expansion suggest processes of nonconvergent cation ordering above about 900 K in GdCa4O(BO3)3.
PHYTOCHEMICAL AND ANTIFUNGAL STUDIES ON ROOT OF IPOMOEA SEPIARIA KOENIG EX. ROXB.

Plants have been one of the major sources of medicines since the beginning of human civilization. Ipomoea sepiaria Koenig Ex. Roxb. is a medicinal plant considered as a source plant of the classical Ayurvedic drug Lakshmana . The root of this plant is known for the treatment of leucorrhoea and infertility. This study was undertaken to know antifungal effect of methanolic extract of root against the fungal strain Candida albicans which is responsible for leucorrhoea. The inhibitory effect was assessed by agar well diffusion method. The phytochemical profile was also carried out through primary phyto.chemical screening and HPTLC analysis. The result shows that the root of Ipomoea sepiaria is having phyto.constituents like carbohydrates, alkaloids, glycosides, flavonoids, phenolic compounds, tannin and saponin. The methanolic extract of root was found to possess significant antifungal activity and this supports the use of root in the treatment of leucorrhoea.
The Role of Marketing Contracts in the Adoption of Low-Input Production Practices in the Presence of Income Supports: An Application in Southwestern France

This paper analyzes the link between choices of production technologies and marketing contracts. We first develop an analytical model showing that both decisions are linked and influenced by risk and direct payments. Then, a numerical application based on a stochastic farm model is implemented on a representative farm from southwestern France. Among other things, we find that a wide availability of marketing contracts reduces the impact of agricultural policies on agricultural practices. Moreover, marketing contracts can encourage farmers to adopt green practices, which are—in France—riskier than conventional techniques.
Review on Natural Dye-Sensitized Solar Cells (DSSCs)

In a conversion system of pure and non-convectional solar energy to electricity, dye sensitized solar cells (DSSCs) encourage the fabrication of photovoltaic devices providing high conversion efficiency at low cost. The dye as a sensitizer plays a vital role in performance evaluation of DSSCs. Natural dyes (organic dyes) has come to be a worth-while substitute to the rare and expensive inorganic sensitizers because of its cost effective, extreme availability and biodegradable. Different parts of a plant like fruits, leaves, flowers petals and bark have been tested over the years as sensitizers. The properties, together with some other parameters of these pigments give rise to improve in the operation standard of DSSCs. This review hash-out the history of DSSC with a focus on the recent developments of the natural dyes applications in this specific area with their overall appearance, the various components and the working principle of DSSCs as well as the work done over the years on natural dye based DSSCs.
SEAGRASS LOSSES CONCERNS: DOES SEDIMENT METAL POLLUTION MATTER?

Seagrass losses result in the losing of well-known environmental services (e.g. nutrient retention), but a potential additional service loss is the trace metal retention by seagrass-colonized sediments. A preliminary study within a coastal lagoon in SE Brazil showed that upper layers of sediments colonized by the seagrass Ruppia maritima presented significantly higher reactive (HCl-extractable) concentrations of Fe, Mn, Cu and Zn than adjacent bare sediments. A lower sensitivity to R. maritima colonization was observed for Pb. Decreasing metal trapping capacity due to R. maritima removal deserves attention, since this practice occurs in the study area.
Correcting Bias in Sample Size Estimation

The estimation of the sample size of an experiment on the basis of a pilot sample is considered. Pilot samples provide estimates of the unknown parameters of the population, which are used for estimating the sample size. Consequently, the computed sample size is viewed here as a random variable. Then, the actual power of the experiment is a random variable, whose mean, namely conditional power (CP), is often different from the power to achieve, giving a bias. In this paper, we propose a calibrated correction to the estimator of the population parameter in order to obtain a CP closer to the power to achieve than the CPs provided by classical pointwise and conservative estimators. A simulation study shows that this calibrated sample size estimator performs well, with the Z test and with the t test.
Real-time multiple-model estimation of centre of gravity position in automotive vehicles

In this paper, we present a methodology based on multiple models and switching for real-time estimation of centre of gravity (CG) position in automotive vehicles. The method utilises well-known simple linear vehicle models for lateral and roll dynamics and assumes the availability of standard stock automotive sensors. We illustrate the technique with numerical simulations as well as with measured sensor data from an sport utility vehicle. We also compare our estimation results with traditional linear least-squares estimators to show the efficacy of our technique. Finally, we give a simple application example for implementing the idea in automotive vehicles as a switch for rollover controller activation.
THE IMPACT OF MANURE, MUNICIPAL SEWAGE SLUDGE AND COMPOST PREPARED FROM MUNICIPAL SEWAGE SLUDGE ON CROP YIELD AND CONTENT OF Mn, Zn, Cu, Ni, Pb, Cd IN SPRING RAPE AND SPRING TRITICALE

The aim of the research was to estimate the impact of manure, municipal sewage sludge and compost prepared from municipal sewage sludge on crop yield and content of microelements (Mn, Zn, Cu, Ni) as well as Pb, and Cd in spring rape and spring triticale and also to specify the bioaccumulation indexes of microelements in test plants. A pot experiment was set up in the Vegetation Hall of the University of Agriculture in Szczecin 2006. Manure, raw sewage sludge and compost prepared from sewage sludge with the GWDA method were used. The pot experiment was set up with the split plot method in three repetitions. Objects of the first factor were types of fertilizers (manure, municipal sewage sludge and compost prepared from sewage sludge) and objects of the second factor were the doses of individual fertilizers introduced to soil in conversion to the amount of incorporated nitrogen (85 and 170 kg N⋅ha -1 i.e. 0.26 and 0.52 g N per pot). The results indicate that the best yields of spring rape seeds and spring triticale grains were obtained from the object fertilized with a double dose of sewage sludge. Fertilization with manure, sewage sludge and compost prepared from sewage sludge increased the content of microelements as well as Pb and Cd in seeds and grains of the test plants. These contents did not exceed permissible values for industrial plants. The calculated bioaccumulation indexes of microelements indicate that spring rape and spring triticale were accumulating moderate amounts of manganese and zinc.
Efficient Mercantilism ? Revenue-Maximizing Monopolization Policies as Ramsey Taxation May 30 , 2008

The economics literature on mercantilism tends to emphasize gold hoarding and external barriers to trade as defining characteristics. Medieval institutions, however, included a host of internal barriers to trade as well as external ones. Moreover, monopoly privileges and high offices were often for sale. In this paper, we analyze how a stable unitary government’s regulatory policies may be affected by revenues and other services generated by the efforts of rent seekers. Competition for monopoly privilege can be a significant source of government revenue that augments tax revenues, especially in settings in which collecting “ordinary” tax revenues is problematic. Our analysis provides a possible political-economy explanation for relatively successful authoritarian states that have relatively little corruption, but many internal and external barriers to trade. A revenue-maximizing government encourages greater monopolization than is compatible with economic efficiency, but sells monopoly privileges in a manner that promotes innovation and partially accounts for the deadweight losses associated with monopolized markets.
Anti-Herpes Simplex virus and antibacterial activities of Graptopetalum paraguayense E. Walther leaf extract: a pilot study

Abstract Graptopetalum paraguayense E. Walther (GP) belongs to the Crassulaceae family and has several health benefits. In the present study we evaluated the cytotoxic, anti-Herpes Simplex virus (HSV) and antibacterial activities of a total methanol/water GP extract. The results from the cytotoxicity investigation of the tested extract showed a high cell tolerable concentration range. The GP extract demonstrated a significant inhibitory effect on the wild-type HSV-1 strain Victoria in a concentration of 0.0001 mg/mL equal to the maximal nontoxic concentration (with 97.5% protection of the cells). Regarding the acyclovir-resistant mutant HSV-2 strain PU and wild-type HSV-2 strain Bja, the antiviral activity and selectivity of the extract were very low, with EC50 values from 0.1 to 0.01 mg/mL, and the selectivity index ranging from 25 to 250, respectively. The GP extract exhibited selective inhibitory activity also on the growth of Gram-positive bacterial pathogens, with Staphylococcus aureus being most sensitive. It also prevented the formation of MRSA biofilm up to 50% at a concentration of 1.6 mg/mL and up to 90% at a concentration of 2.5 mg/mL. The anti-herpetic and antibacterial activities demonstrated in our investigation are probably related to the presence of phenols, and in particular gallic acid. The antimicrobial activity of the GP extract holds a promise for the future development of nutrition supplements based on G. paraguayense and therefore warrants further studies aimed at isolating biologically active compounds or mixtures thereof with subsequent in-depth investigation of their anti-HSV and antibacterial mechanisms of action.
Nutrition Community-Level Determinants of Child Growth

Objectives: The paper presents the results of an ecological-economic approach to identifying community-level factors that influence the physical growth of young children. Design: A cross-sectional design was used to obtain both the anthropometry and the ecological-economic data. Setting: The sites were 24 communities located in a tea plantation near Bandung, West Java, Indonesia. Subjects: 415 children between the ages of 6 and 18 months living in the 24 communities. Methods: Epidemiological and ethnographic methods were used to measure community infrastructure and services related to child growth. Anthropometry was used to measure child growth. Econometric methods, including probit and ordinary least squares regression, were used to analyze the effect of community-level factors on child growth. Results: Community vaccination programs, child care services, environmental sanitation and latrines were associated with better child growth. We concluded that community-level goods and services substantially contributed to health in early childhood.
Indigenous culture and entrepreneurship in small businesses in Australia

ABSTRACT The impact of Indigenous culture on Indigenous entrepreneurs in Australian small to medium-sized enterprises is outlined in this paper. Qualitative interviews with 38 Indigenous entrepreneurs were carried out across urban, regional, rural, and remote locations Australia. This article argues that the relationship between Indigenous culture and Indigenous entrepreneurship is complex and sometimes contradictory. This complexity arises for various reasons including: (1) the great diversity within the Australian Indigenous community; (2) the fact that most Indigenous people have non-Indigenous partners; and (3) the way in which racial discrimination and socio-economic disadvantage has impacted on Indigenous communities and indigenous culture in Australia. Exploring the evolution of Australian Indigenous enterprises and entrepreneurs from the late 1980s to present, this article provides unique insight into the complexity of the social, cultural, and economic dynamics that shape Indigenous entrepreneurship across Australia.
Synchronization of Noise Perturbed Hyperchaotic Lorenz Time-delay System via a Single Controller with One Variable

This work is devoted to investigating the synchronization of noise-perturbed hyperchaotic Lorenz time-delay system. Based on the Lyapunov stability theory, the sufficient conditions for achieving synchro- nization of hyperchaotic Lorenz time-delay systems with stochastic noise are derived, and a simple synchro- nization scheme only with a single variable controller is proposed. By numerical method, the synchronization condition of the control parameter k is also obtained. Numerical simulation results are presented to demon- strate the effectiveness of the proposed chaos synchronization scheme.