Miracle-dz/UniFAR-FTUs huggingface dataset:
The effect of audit committee characteristics on earnings management in Nigerian listed firms

This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management. Audit committee in an organization is to support firm’s governance and oversight functions with the regard to financial reporting, risk management system internal control structure, ethical accountability and internal and external audit functions. Earnings management is an attempt by managers to alter financial information either for their private gain or for the gain of stockholders. The study population was 190 firms listed in the Nigerian Stock Market. The study sample was 150 firms because 40 firms could not provide the needed data for the study as at 2014 to 2019. The study data was generated from the Thomson Reuters Data stream and other variables were handpicked from the firm’s annual reports covering the period of 2014–2019. A Generalized Least Square (GLS) estimator was used in estimating the parameters. The study provides positive and significant relationship between Audit Committee Independence (ACIND), Audit Committee Meetings (ACMT) and Earnings Management of listed Nigerian Firms in Nigeria. However, negative relationship between Audit Committee Size, Audit Committee Financial Expertise, Firm Size and Earnings Management was reported among the Listed Firms in Nigeria. Policy maker should provide policy on the composition of Audit for the committee members to clearly spelt out to enable members perform their functions effectively. Further study should look at diversity of audit committee, ethnicity, and religious influence because of the Nigerian diversity on ethnicity and religion.
FRACTALS AND MULTIFRACTALS IN FLUID TURBULENCE

The theory of . lines and surfaces, for example, has long been recognized as an important branch of geometry, but in treatises on motion it was regarded as lying as much outside of the subject as the four rules of arithmetic or the binomial theorem . geometry itself is part of the science of motion, and [thatl it treats, not of the relations between figures already existing in space, but of the process by which these figures are generated by the motion . This method of regarding geometrical figures seems to imply that the idea of motion underlies the idea of form .
Physical processes responsible for the nonlinearities of probe characteristics and their implications in space plasma measurements

Recent studies emphasize the significance of antenna‐plasma coupling consideration when analyzing the results of space plasma measurements, obtained with the Langmuir probe technique. We investigate the current‐voltage (I−V) and charge‐voltage (Q−V) curves characterizing antenna‐plasma coupling and calculate probe impedance and harmonic magnitudes under different physical conditions. The effects of absorption or reflection of charged particles by the antenna surface are taken into account. Impedance dependence on the bias probe voltage V0 and the RF signal amplitude V1 is studied. We give simple analytical formulas and numerical results for either a big or a small (with respect to the Debye length) spheric probe in isotopic plasma. I−V curve nonlinearities due to electron current exponential growth and saturation and photoelectron current contribution are considered. The main attention is paid to Q−V curve calculation: a problem which is poorly studied up to now. It is shown, in particular, that the electric capacitance of the absorbing spheric probe at low probe‐plasma voltage equals C = 1.25a(a/λD)2/3 (where a and λD are the probe radius and Debye length, respectively) instead of the commonly used expression C = a(a/λD). Q − V curve nonlinearity due to the complicated space charge distribution around the absorbing probe (which could be described as an effective increase of the probe sheath thickness at high voltage) is investigated. It is shown that the role of particles trapped by the probe near field can be substantial for a small‐probe capacitance estimation.
Testing Models of Melodic Contour Similarity

In two experiments, descriptions of melodic contour structure and predictions of perceived similarity relations between pairs of contours produced by a number of different models are examined. Two of these models, based on the music- theoretic approaches of Friedmann (1985) and Marvin and Laprade (1987), characterize contours in terms of interval content or contour subset information. The remaining two approaches quantify the global shape of the contours, through the presence of cyclical information (assessed via Fourier analysis) and the amount of oscillation (e. g., reversals in direction, pitch deviations) in the contours. Theoretical predictions for contour similarity generated by these models were examined for 20th century, nontonal melodies (Experiment 1) and simplistic, tonal patterns (Experiment 2). These experiments demonstrated that similarity based on Fourier analysis procedures and oscillation measures predicted a derived measure of perceived similarity, with both variables contributing relatively independently; the music- theoretic models were inconsistent in their predictive power. These results suggest that listeners are sensitive to the presence of global shape information in melodic contour, with such information underlying the perception of contour structure and contour similarity.
Advanced Portfolio Theory: Why Understanding The Math Matters

The goal of this paper is to motivate the use of efficient set mathematics for portfolio analysis [as seen in Roll, 1977] in the classroom. Many treatments stop at the two asset portfolio case (avoiding the use of matrix algebra) and an alarming number of treatments rely on illustration and templates to provide a heuristic sense of the material without really teaching how efficient portfolios are generated. This is problematic considering that the benefits of understanding efficient set mathematics go beyond portfolio analysis and into such topics as regression analysis (as demonstrated here}.
Photometry of variable AFGL sources

Results of infrared photometric observations of 63 AFGL sources over the past 9 years are presented. Using these data together with previous measurements of these stars, pulsation periods and mean photometric characteristics are determined. These stars are found to lie midway between optically identified Mira variables and the radio-luminous OH/IR stars in their period distribution and photometric properties. For the sample as a whole, there is no evidence for sudden or transient behavior such as a switch in pulsation mode. Rather, these stars suggest rapid, but continuous, evolution from shorter period Miras with weak mass loss to longer periods and larger mass-loss rates. The carbon-rich stars in the sample have the same period distribution as the oxygen-rich stars. None of the carbon stars have periods as long as those of the very long period radio-luminous OH/IR stars.
Mass and Spin of Exact Solutions of the Poincaré Gauge Theory

Recently, in the framework of the Poincare gauge theory (PGT), I) the question of the total energy and spin of an isolated system has been discussed in some detail, assuming that the spacetime around the system is asymptotically flat. 2 ) In the present paper we would like to relax the assumption of asymptotic flatness, and asymptotical· ly only require a spacetime of constant curvature, because exact solutions of the PGT typically approach a de Sitter space for increasing radial coordinate r.3) The underlying spacetime of the PGT is a Riemann-Cartan spacetime with torsion and curvatures:
Solar radiative fluxes for stochastic, scale-invariant broken cloud fields

Abstract Solar radiative fluxes for broken, cumuloform cloud fields are examined from the point of view of subgrid parameterization for general circulation models (GCMs). A simple stochastic scaling model is used to simulate extensive broken cloud fields having horizontal variation of optical depth τ characterized by power-law wave-number spectra and power-law area/perimeter and cloud-size distribution properties. Fluxes are computed with the Monte Carlo method of photon transport. Accurate flux estimates for extensive cloud fields are attainable with as few as 50 000 photons/simulation. Radiative fluxes for individual realizations of the cloud model represent the population well. Also, the effect of anisotropic scaling on azimuthally averaged fluxes may often be minimal. The latter two points are beneficial for flux parameterization purposes. Solar fluxes for various scaling, regular, and plane-parallel broken cloud fields are compared. Scaling cloud fields the size of GCM grid boxes often produce signif.
Large deviations and rare events in the study of stochastic algorithms

New asymptotics formulas for the mean exit time from an almost stable domain of a discrete-time Markov process are obtained. An original fast simulation method is also proposed. The mathematical background involves the large deviation theorems and approximations by a diffusion process. We are chiefly concerned with the classical Robbins-Monroe algorithm. The validity of the results are tested on examples from the ALOHA system (a satellite type communication algorithm).
Re-evaluation of whole exome sequencing, including intronic region, in combination with genetic intolerance score for foetal structural anomalies, is helpful for diagnosis, especially in X-linked disorders

Background: Whole-exome sequencing (WES) is a strong diagnostic tool for foetal structural abnormalities, but the causative gene for more than half abnormalities has not been identified. Therefore, it is essential to improve the diagnostic yield based on WES data. Methods: First, 138 foetuses with structural abnormalities were subjected to conventional WES and copy number variation (CNV) analyses. For undiagnosed cases, we employed a three-step approach for diagnosis. 1) We re-evaluated candidate variants using a loss-of-function observed/expected upper bound fraction (LOEUF) score, 2) we re-evaluated all variants on disease-causing genes for clinically diagnosed cases using spliceAI, and 3) we re-evaluated the rare variants in all low LOEUF scored genes (< 0.35) using spliceAI. Results: We identified molecular diagnoses in 53 of the 138 cases (38.4%) using conventional WES and CNV analysis. For undiagnosed cases, using the first step, we diagnosed two X-linked recessive diseases. Using the second step, we diagnosed Meckel-Gruber syndrome by detecting likely pathogenic intron variant in TMEM67. In the third step, we identified a de novo hemizygous pathogenic variant in one severe hydrops fetalis male, which could cause aberrant splicing in CASK. We found a novel phenotype, hydrops fetalis, in CASK-related X-linked dominant disorder. Moreover, we revealed that the LOEUF score of X-linked disease-causing genes was significantly lower than that of autosomal genes among all OMIM-registered genes. Conclusion: We showed that the evaluation of variants, including introns of WES data, in combination with the LOEUF score, could improve the WES diagnostic yield and detect new candidate genes, especially on chromosome X.
The Unistellar Exoplanet Campaign: Citizen Science Results and Inherent Education Opportunities

This paper presents early results from and prospects for exoplanet science using a citizen science private/public partnership observer network managed by the SETI Institute in collaboration with Unistellar. The network launched in 2020 January and includes 163 citizen scientist observers across 21 countries. These observers can access a citizen science mentoring service developed by the SETI Institute and are also equipped with Unistellar Enhanced Vision Telescopes. Unistellar technology and the campaign’s associated photometric reduction pipeline enable each telescope to readily obtain and communicate light curves to observers with signal-to-noise ratio suitable for publication in research journals. Citizen astronomers of the Unistellar Exoplanet (UE) Campaign routinely measure transit depths of ≳1% and contribute their results to the exoplanet research community. The match of the detection system, targets, and scientific and educational goals is robust. Results to date include 281 transit detections out of 651 processed observations. In addition to this campaign’s capability to contribute to the professional field of exoplanet research, UE endeavors to drive improved science, technology, engineering, and mathematics education outcomes by engaging students and teachers as participants in science investigations, that is, learning science by doing science.
Extracellular Matrix Composition Alters Endothelial Force Transmission

ECM composition is important in a host of pathophysiological processes such as angiogenesis, atherosclerosis, and diabetes, for example and during each of these processes ECM composition has been reported to change over time. However, the impact ECM composition has on the endothelium’s ability to respond mechanically is currently unknown. Therefore, in this study we seeded human umbilical vein endothelial cells (HUVECs) onto soft hydrogels coated with an ECM concentration of 0.1 mg/mL at the following collagen I (Col-I) and fibronectin (FN) ratios: 100%Col-I, 75%Col-I-25%FN, 50%Col-I-50%FN, 25%Col-I-75%FN, and 100%FN. We subsequently measured tractions, intercellular stresses, strain energy, cell morphology, and cell velocity. Our results revealed huvecs seeded on gels coated with 50% Col-I - 50% FN to have the highest intercellular stresses, tractions, strain energies, but the lowest velocities and cell circularity. Huvecs seeded on 100% Col-I had the lowest tractions, cell area while havingthe highest velocities and cell circularity. In addition, cells cultured on 25% Col-I and 75% FN had the lowest intercellular stresses, but the highest cell area. Huvecs cultured on 100% FN yielded the lowest strain energies. We believe these results will be of great importance to the cardiovascular field, biomedical field, and cell mechanics.
The Juno Mission

Juno is a PI-led mission to Jupiter, the second mission in NASA’s New Frontiers Program. The 3625-kg spacecraft spins at 2 rpm and is powered by three 9-meter-long solar arrays that provide ∼500 watts in orbit about Jupiter. Juno carries eight science instruments that perform nine science investigations (radio science utilizes the communications antenna). Juno’s science objectives target Jupiter’s origin, interior, and atmosphere, and include an investigation of Jupiter’s polar magnetosphere and luminous aurora.
Performance of a parasitic plant and its effects on hosts depends on the interactions between parasite seed family and host species

Abstract Root hemiparasitic plants act as keystone species influencing plant community composition through their differential suppression of host species. Their own performance also strongly depends on interactions with host species. However, little is known about the roles of parasite genetic variation vs. plasticity in these interactions. We grew plants from eight maternal families of the root hemiparasite Rhinanthus alectorolophus with six potential host species (two grasses, two legumes and two forbs) and without a host and measured fitness-related and morphological traits of the parasite, host biomass and overall productivity. Parasite biomass and other traits showed strong plastic variation in response to different host species, but were also affected by parasite maternal family. Parasite seed families responded differently to the hosts, indicating genetic variation that could serve as the basis for adaptation to different host plants. However, there were no negative correlations in the performance of families across different hosts, indicating that R. alectorolophus has plastic generalist genotypes and is not constrained in its use of different host species by trade-offs in performance. Parasite effects on host biomass (which may indicate virulence) and total productivity (host + parasite biomass) depended on the specific combination of parasite family and host species. Mean biomass of hosts with a parasite family and mean biomass of that family tended to be negatively correlated, suggesting selection for maximum resource extraction from the hosts. Specialization of generalist root hemiparasites may be restricted by a lack of trade-offs in performance across hosts, together with strong spatial and temporal variation in host species availability. The genetic variation in the effects on different hosts highlights the importance of genetic diversity of hemiparasites for their effects on plant community structure and productivity and for the success of using them to restore grassland diversity.
Quantitative Evaluation of a Lateralization Model of Masking‐Level Differences

A lateralization model is proposed in which binaural detection in those cases that produce a masking‐level difference is of a shift in the spatial locus of the auditory image. The shift is presumed to be a function of interaural time and intensity differences in the signal‐plus‐masker; it is quantified as a weighted sum of these two differences, averaged across the observation interval. The model is applied to a broad range of experimental data in which detection is given as a function of interaural phase and amplitude differences in the signal. It is shown here that, when applied to noise‐masked low‐frequency detection, the lateralization model is identical in its predictions to the time‐difference model of Jeffress (1965) and the equalization‐cancellation model of Durlach (1963). However, when applied to noise‐masked high‐frequency detection and to detection of signals masked by pure tones, the lateralization model better describes the data.
Mucilage protects the planktonic desmid Staurodesmus sp. against parasite attack by a chytrid fungus

Abstract Zoosporic fungi of the phylum Chytridiomycota are ubiquitous parasites of phytoplankton in aquatic ecosystems, but little is known about phytoplankton defense strategies against parasitic chytrid attacks. Using a model chytrid-phytoplankton pathosystem, we experimentally tested the hypothesis that the mucilage envelope of a mucilage-forming desmid species provides protection against the parasitic chytrid Staurastromyces oculus. Mucilage-forming Staurodesmus cells were not accessible to the chytrid, whereas physical removal of the mucilage envelope rendered the same Staurodesmus sp. strain equally susceptible to chytrid infections as the original non-mucilage-forming host Staurastrum sp. Epidemic spread of the parasite only occurred in Staurastrum sp. , whereas non-mucilage-bearing Staurodesmus sp. allowed for co-existence of host and parasite, and mucilage-bearing Staurodesmus sp. caused parasite extinction. In addition to the mucilage defense barrier, we also demonstrate the ability of both Staurastrum sp. and Staurodesmus sp. to resist infection by preventing chytrid development while still remaining viable and being able to reproduce and thus recover from an infection. This study extends our knowledge on phytoplankton defense traits and the functional role of mucilage in phytoplankton as a physical barrier against fungal parasites.
Scanless two-photon voltage imaging

Parallel light-sculpting methods have been used to perform scanless two-photon photostimulation of multiple neurons simultaneously during all-optical neurophysiology experiments. We demonstrate that scanless two-photon excitation also enables high-resolution, high-contrast, voltage imaging by efficiently exciting fluorescence in a large fraction of the cellular soma. We present a thorough characterisation of scanless two-photon voltage imaging using existing parallel approaches and lasers with different repetition rates. We demonstrate voltage recordings of high frequency spike trains and sub-threshold depolarizations in intact brain tissue from neurons expressing the soma-targeted genetically encoded voltage indicator JEDI-2P-kv. Using a low repetition-rate laser, we perform recordings from up to ten neurons simultaneously. Finally, by co-expressing JEDI-2P-kv and the channelrhodopsin ChroME-ST in neurons of hippocampal organotypic slices, we perform single-beam, simultaneous, two-photon voltage imaging and photostimulation. This enables in-situ validation of the precise number and timing of light evoked action potentials and will pave the way for rapid and scalable identification of functional brain connections in intact neural circuits.
An Arithmetic Theory for the Poly-Time Random Functions

We introduce a new bounded theory RS^1_2 and show that the functions which are Sigma^b_1-representable in it are precisely random functions which can be computed in polynomial time. Concretely, we pass through a class of oracle functions over string, called POR, together with the theory of arithmetic RS^1_2. Then, we show that functions computed by poly-time PTMs are arithmetically characterized by a class of probabilistic bounded formulas.
Universal Coding for Shannon Ciphers under Side-Channel Attacks

We study the universal coding under side-channel attacks posed and investigated by Santoso and Oohama (2019). They proposed a theoretical security model for Shannon cipher system under side-channel attacks, where the adversary is not only allowed to collect ciphertexts by eavesdropping the public communication channel, but is also allowed to collect the physical information leaked by the devices where the cipher system is implemented on such as running time, power consumption, electromagnetic radiation, etc. For any distributions of the plain text, any noisy channels through which the adversary observe the corrupted version of the key, and any measurement device used for collecting the physical information, we can derive an achievable rate region for reliability and security such that if we compress the ciphertext using an affine encoder with rate within the achievable rate region, then: (1) anyone with secret key will be able to decrypt and decode the ciphertext correctly, but (2) any adversary who obtains the ciphertext and also the side physical information will not be able to obtain any information about the hidden source as long as the leaked physical information is encoded with a rate within the rate region.
Optimization using Parallel Gradient Evaluations on Multiple Parameters

We propose a first-order method for convex optimization, where instead of being restricted to the gradient from a single parameter, gradients from multiple parameters can be used during each step of gradient descent. This setup is particularly useful when a few processors are available that can be used in parallel for optimization. Our method uses gradients from multiple parameters in synergy to update these parameters together towards the optima. While doing so, it is ensured that the computational and memory complexity is of the same order as that of gradient descent. Empirical results demonstrate that even using gradients from as low as \textit{two} parameters, our method can often obtain significant acceleration and provide robustness to hyper-parameter settings. We remark that the primary goal of this work is less theoretical, and is instead aimed at exploring the understudied case of using multiple gradients during each step of optimization.