Miracle-dz/UniFAR-FTUs huggingface dataset:
Economic consequences of IFRS convergence: evidence from phased manner implementation in India

Purpose This study is to examine the economic consequences of International Financial Reporting Standards (IFRS) converged standards by exploring its phased manner implementation in India. Design/methodology/approach The study measures the economic outcomes in the form of capital market reactions such as cost of equity capital, cost of debt capital, information asymmetry and market liquidity. Difference-in-difference (DiD) methodology has been used to analyze the data for this study. Findings Based on a sample of 2,685 Bombay Stock Exchange (BSE) listed firms, results show that the Indian capital market reacts negatively to the adoption of IFRS-converged standards. In particular, results show that the cost of equity capital, cost of debt capital and information asymmetry have been increased and market liquidity has been decreased for test firms relative to benchmark firms immediately after IFRS convergence and this negative effect is more pronounced among small firms than large firms. Subsequent tests suggest that test firms have better capital market reactions in the later year of implementation relative to benchmark firms that are implementing IFRS for the first time. It indicates the learning curve effect of IFRS on the economic outcomes as negative impact ameliorates over time. Originality/value The study is among earlier attempts to investigate the impact of IFRS on capital market reactions by exploring the phased manner implementation framework. The study is also among the pioneering attempts to examine the learning curve impact of IFRS on capital market reactions.
Does the Nature of Piracy and Competition Matter

We explore whether the nature of piracy or the counterfeiting activity and the competition between the copyright holder and the pirate(s) matter in a given regime of Intellectual Property Right (IPR) protection. Generally, the nature of piracy can be of two types, commercial and end-user; and the nature of competition between copyright holder and if the pirate is commercial can be either in price or quantity depending on the pirated good. We find irrespective of the nature of piracy or competition, when the consumers’ tastes are sufficiently diverse and IPR protection is weak, it is profitable for the copyright holder to accommodate the pirate(s), while deter the pirate(s) in all other situations. The relationship between the quality of pirated good and piracy rate can be monotonic or non-monotonic. Piracy is more likely to survive under commercial piracy than under end-user piracy. The relationship between private and public anti-piracy measures is non-monotonic.
Methodological aspects of early experimental phonetics

: The epistemological and methodological implicatures of experimental-phonetic research at the turn of the 19th and 20th centuries and in the following decades form a hitherto underdeveloped topic. The relevance of this focus stems from the innovative nature of experimental phonetics, which first had to assert its right to exist as an independent science in relation to adjacent fields, above all linguistics and psychology of language. Their claim to the field of speech science, which had been occupied for centuries by linguists, was explicitly defined by the early experimental phoneticians through their methods, of which a higher degree of objectivity and reproducibility of the results was expected. The experimental and data-based approaches formed the most important unique selling point of experimental phonetics compared to the treatment of the same subject in the work of linguists and speech psychologists. We want to show as well that the emergence of experimental phonetics is also due to a reorientation within linguistics in the last three decades of the 19th century.
Occupational exposure to pathogenic Leptospira from sheep carcasses in a New Zealand abattoir : a dissertation presented in partial fulfilment of the requirements for the degree of Masters in Veterinary Studies at Massey University, Palmerston North, New Zealand

This research was undertaken in response to a rising trend in the incidence of notified human leptospirosis cases, particularly in meat workers, between 2000 and 2005 in New Zealand. Meat workers constituted the highest proportion (65% during 2004) of notified leptospirosis cases. Sheep either alone or in combination with other animals constituted the second most important animal contact source of human infection (after cattle). Further justification of this research was due to the fact that a number of cases were reported from meat workers employed in sheep-only abattoirs and concerns were raised that sheep may be a significant source of human infection. A longitudinal study was undertaken to determine the serological and cultural prevalence of two of the most commonly diagnosed serovars, Leptospira borgpetersenii serovar Hardjobovis and Leptospira interrogans serovar Pomona. Lines of sheep and individual sheep were systematically randomly sampled at a sheep-only abattoir in Feilding from May 2004 to June 2005. In addition, an assessment of the risk of occupational exposure of meat workers to carcasses shedding live leptospires was carried out using a stochastic model. The association between white-spotted kidney lesions and the serological and cultural prevalence of leptospirosis in sheep was determined along with the diagnostic value of these lesions to predict serological and culture status at the line and individual carcass levels. The study showed that the prevalence of lines with sheep seropositive to one or both serovars was 44% (95% CI 35–54), corresponding to 45% (95% CI 35–55) of farms. This indicates that nearly half the sampled farms had been exposed to infection previously. The overall individual serological prevalence in the sample of 15,855 sheep processed was 6% (95% CI 5–7). Lambs born in the 2003–2004 season had a significantly higher serological prevalence to one or both serovars at the line and individual animal levels compared with lambs born in the 2004–2005 season, suggesting a strong seasonal effect. The serological prevalence of Hardjobovis was significantly higher than Pomona at the line and individual animal levels. The overall isolation rates of live leptospires from seropositive kidneys of Hardjobovis and Pomona were 22% and 17% respectively, and 1% from seronegative carcasses. From a purposively selected line (suspected of being from a farm with active leptospirosis) all
A study of the impact of customer relationship management on the growth of private sector banks in India

This study explores the role of CRM in enhancing organisational growth in reference to the banking industry (HDFC bank) by trend analysis method. Hence, CRM is the tool which helps the organisation to build long lasting brand image in customer's mind. This paper analyses the actual impact of CRM in enhancing the organisational performance. This study is undertaken through the trend analysis of last 6–12 years data of HDFC bank as the universe of study. A descriptive approach will be followed in this paper for analysis. Some key parameters affecting the organisational growth of the HDFC bank will be identified and studied in relation to CRM. Based on the analysis of these, relation of CRM and these key parameters of growth will be established. This paper concludes with the suggestions to adopt specific measures to enhance the impact of CRM in organisational growth of Banks.
Uniform single atomic Cu1-C4 sites anchored in graphdiyne for hydroxylation of benzene to phenol

ABSTRACT For single-atom catalysts (SACs), the catalyst supports are not only anchors for single atoms, but also modulators for geometric and electronic structures, which determine their catalytic performance. Selecting an appropriate support to prepare SACs with uniform coordination environments is critical for achieving optimal performance and clarifying the relationship between the structure and the property of SACs. Approaching such a goal is still a significant challenge. Taking advantage of the strong d-π interaction between Cu atoms and diacetylenic in a graphdiyne (GDY) support, we present an efficient and simple strategy for fabricating Cu single atoms anchored on GDY (Cu1/GDY) with uniform Cu1-C4 single sites under mild conditions. The Cu atomic structure was confirmed by combining synchrotron radiation X-ray absorption spectroscopy, X-ray photoelectron spectroscopy and density functional theory (DFT) calculations. The as-prepared Cu1/GDY exhibits much higher activity than state-of-the-art SACs in direct benzene oxidation to phenol with H2O2 reaction, with turnover frequency values of 251 h−1 at room temperature and 1889 h−1 at 60°C, respectively. Furthermore, even with a high benzene conversion of 86%, high phenol selectivity (96%) is maintained, which can be ascribed to the hydrophobic and oleophyllic surface nature of Cu1/GDY for benzene adsorption and phenol desorption. Both experiments and DFT calculations indicate that Cu1-C4 single sites are more effective at activating H2O2 to form Cu=O bonds, which are important active intermediates for benzene oxidation to phenol.
Direct Torque Control of 5-phase 10/8 Switched Reluctance Motor by Using Fuzzy Method

A Switched Reluctance Motor (SRM) has several desirable features, including simple construction, high reliability and low cost. However, it suffers from large torque ripple and large noise. In addition, highly non-uniform torque output and magnetization characteristics lead to complication of the control system. Several studies have succeeded in torque ripple reduction for SRM using Direct Torque Control (DTC) technique. Compared to conventional methods including voltage control and current chopping mode control, DTC method has many advantages such as simple algorithm, less torque ripple and instantaneous response to the torque command. In this paper, DTC of a 5 phase 10/8 SR motor is proposed. Performance of the motor is studied through the computer simulation in Matlab/Simulink. The simulation results are compared to corresponding results of the same motor, controlled by hysteresis band method. The comparison results show that the proposed method results in a remarkable reduction in torque ripple for all levels of the motor torque without enforcing any drawbacks to the system performance, even in the transient conditions.
Research on machine vision system of monitoring injection molding processing

With the wide development of injection molding process, the embedded monitoring system based on machine vision has been developed to automatically monitoring abnormality of injection molding processing. First, the construction of hardware system and embedded software system were designed. Then camera calibration was carried on to establish the accurate model of the camera to correct distortion. Next the segmentation algorithm was applied to extract the monitored objects of the injection molding process system. The realization procedure of system included the initialization, process monitoring and product detail detection. Finally the experiment results were analyzed including the detection rate of kinds of the abnormality. The system could realize the multi-zone monitoring and product detail detection of injection molding process with high accuracy and good stability.
Air Quality On Commercial Aircraft

The study has four distinct parts : conduct a literature search to determine possible causal factors that may contribute to reported symptoms and help differentiate between symptoms caused by air quality from those caused by other factors; prepare a comfort questionnaire and use it to poll passengers and crew on flights where air quality testing is being conducted; develop a testing protocol to measure aircraft cabin contaminants and environmental parameters; conduct air quality monitoring on the ground and during flight on eight commercial flights
Smile Detection Based on Curve Fitting and Support

The main purpose of this study is to present a method that applies Support Vector Machines maintained by two color spaces to Face Detection. First of all, the researcher transferred an image from RGB color space to YCbCr and Normalized Color Coordinates (NCC) color space to reduce the influence affected by different light condition to skin sample. After color space translation, the researcher could obtain YCbCr skin and NCC skin, and then found out some skin regions from original image by fuzzy computation. Finally, these skin regions were inputted into Support Vector Machines to distinguish which are or are not human faces. The result of this research appears that the overall accuracy rate of this system is 94.73%. After face detection, which is to identify the position of the mouth according to the eye coordinates, the researcher can use curve fitting to calculate the degree of a smile. It is hoped that by applying the result of this research to many situations more intuitive interactions between users and the systems can be obtained. For example, robots with this kind of equipment can understand the emotional reactions of humans. This technique could also be used to assist doctors to estimate the emotions of their patients, or to help people understand the emotions of their counter parties during cell phone communications. It can serve as a reminder for employees in the service business to always maintain smiles to attract more customers.
LCC Analysis to Determine an Appropriate Apartment Rent Rate for HVAC System Renovation Projects

Residential building owners are turning toward renovating their existing buildings to improve old and inefficient HVAC systems. Due to the renovation, much of the added costs will inevitably be passed on to tenants by increasing rent rates. This increment often increases the vacancy rate in the buildings. To balance the interests of both owners and tenants, this paper suggested a method to determine an appropriate rental rate increment for the HVAC system renovation. A case study on residential buildings was conducted to determine a balanced point where the rental rate increment that offsets the amount tenants are willing to pay for the renovation. To calculate all costs incurred by the renovation, life-cycle cost analysis was carried out. Therefore, this paper ultimately provides a threshold value of rental rate increment such that building owners can make a reasonable decision on the HVAC system renovation.
Women on Corporate Board -- Are We Gender Sensitive Enough?

"You can’t have it all" was rightly stated by Mrs. Indira Nooyi ,CEO of PepsiCo in an interview at Washington in July 2014.The fairer sex is somewhat responsible for marginal representation on boards apart from the patriarchal society we abode in. The pull factors like societal expectations and self guilt are major factors hindering the women to leave the career ladder in the lurch. Though research studies have proven that inclusion of female directors helps in increasing profits, but the top position is still eluding the women. One of the leading reasons for this grimy scenario is lack of gender sensitivity in the male dominated society which puts forth various queries regarding the bulging gap. Gender Sensitivity in the new millennium is the core of corporate world. With lesser number of women at top of the ladder it put forth various queries. The paper brings forth with the help of a pilot survey the sensitivity of both the genders towards each other in our modern society basically referring to work place and to understand the psychological differences of both the genders on career break and progression post marriage.
A CMOS power amplifier using split input and output transformers to minimize its chip area

In this study, we propose a layout technique to reduce the chip area of differential RF CMOS power amplifiers in which input and output transformers are utilized as input and output baluns. To minimize the chip area of the CMOS power amplifier, we split a conventional spiral transformer into two identical parts, thereby making full use of the wasted area in the conventional power amplifier. Using the proposed split transformers in the input and output transformers, we successfully reduce the chip area of the CMOS power amplifier based on a differential structure. To verify the feasibility of the proposed split cascode structure, we designed a 2.4‐GHz CMOS power amplifier using a 180‐nm SOI RF CMOS process. With an IEEE 802.11n WLAN modulated signal, we obtain a maximum output power of 9.73 dBm. From the measured results, we verify the feasibility of the proposed split transformer structure for RF CMOS power amplifier applications. © 2016 Wiley Periodicals, Inc. Microwave Opt Technol Lett 58:1443–1446, 2016
Global warming and nuclear power

Nuclear fission power reactors represent a potential solution to many aspects of global change possibly induced by inputting of either particulate or carbon or sulfur oxides into the Earth`s atmosphere. Of proven technological feasibility, they presently produce high-grade heat for large-scale electricity generation, space heating and industrial process-energizing around the world, without emitting greenhouse gases or atmospheric particulates; importantly, electricity production costs from the best nuclear plants presently are closely comparable with those of the best fossil-fired plants. However, a substantial number of issues currently stand between nuclear power and widespread substitution for large stationary fossil fuel-fired systems. These include perceptual ones regarding both long-term and acute operational safety, plant decommissioning, fuel reprocessing, radwaste disposal, fissile materials diversion to military purposes and - perhaps most seriously- readily quantifiable concerns regarding long-term fuel supply and total unit electrical energy cost. We sketch a road-map for proceeding from the present situation toward a nuclear power-intensive world, addressing along the way each of the concerns which presently impede widespread nuclear substitution for fossil fuels, particularly for coal in the most populous and rapidly developing portions of the world, e.g., China and India. This `design to societal specifications` approach to large-scale nuclear fission power systems may lead to energy sources meeting essentially all stationary demands for high-temperature heat. Such advanced options offer a human population of ten billion the electricity supply levels currently enjoyed by Americans for 10,000 years. Nuclear power systems tailored to local needs-and-interests and having a common advanced technology base could reduce present-day world-wide C0{sub 2} emissions by two-fold, if universally employed. By application to small mobile demands, a second two-fold reduction might be attained. Even the first such halving of carbon intensivity of stationary-source energy production world-wide might permit continued slow power-demand growth in the highly developed countries and rapid development of the other 80% of the world, both without active governmental suppression of fossil fuel usage - while also stabilizing carbon input-rates into the Earth`s atmosphere. The second two-fold reduction might obviate most global warming concerns.
RAINFALL-INDUCED SLOPE LANDSLIDE PONTENTIAL AND LANDSLIDE DISTRIBUTION CHARACTERISTICS ASSESSMENT

According to observations over the few years before and after typhoon and extreme rainfall events in the Laonong catchment of Kaohsiung, Southern Taiwan, this study combined a genetic adaptive neural network architecture, image texture analysis, and a geographic information system (GIS) in satellite image interpretation and land use change analysis to obtain disaster records and surface information. A multivariate hazards evaluation method was applied to quantitatively analyze the weights of various natural environmental and slope development hazard factors. Furthermore, this study established a slope landslide potential assessment model and depicted a slope landslide potential diagram by using the GIS platform. The impact of extreme rainfall events on slope landslide and landslide developmental characteristics were discussed. The findings can be a reference for subsequent slope development countermeasures and as an assessment for the academia and engineering fields involved in predicting landslide disasters caused by slope development.
A 2,000 Year Old Milling Tool Kit from CA-SDI-10148, San Diego, California

This study provides the results of an archaeological monitoring and subsequent data recovery program for a portion of prehistoric site CA-SDI-10148 as part of the East Mission Gorge Pump Station and Force Main project. The initial phase of this study included monitoring of excavation for the pump station and two ponds located west of the pump station. Monitoring identified six fire hearths, a stone bowl, numerous manos, and five complete metates. Upon completion of the monitoring program, the site determination of significance for that portion of CA-SDI-10148 on City of San Diego property was changed by the City of San Diego from not significant/not important to significant/important under City of San Diego and CEQA guidelines. A data recovery program was designed to mitigate additional subsurface impacts to the site using a City approved research design and excavation of up to a 15 percent sample (hand and mechanical excavation). Results of this program identified a sparse subsurface deposit in the southern and eastern portions of the study area and an intact living floor in the northeast portion of the study area. Two radiocarbon dates were obtained from soil samples obtained below hearth features located within the living floor of 1590±80 years B.P. and 2250±80 years B.P. An analysis of the primarily quartzite debitage and flaked lithic tools recovered from the living floor feature was completed by Lithic Analysts. This study identified the majority of the artifacts as tools and debitage resulting from manufacture and use of groundstone resharpening tools. Completion of the data recovery program identified a preceramic site, used circa 800 to 2250 years ago, where activities focused on grinding and processing of food materials. The results of this study are unique in that a milling station processing camp has been fully documented to include the range and type of groundstone resharpening tools of a rarely documented time period.