Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Harmonisation through IAS/IFRS and Internationalisation: Evidence from FDIs and Cross-Border M&A

The process of accounting harmonisation via International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) adoption is very widespread, and it is still involving a huge number of countries all over the world.Previous academic literature investigated the impact of this process from different perspectives, such as the quality of financial reports, the transparency of financial disclosures, the liquidity of the financial markets and the cost of equity.The aim of this article is to contribute to the research stream exploring the effects of IAS/IFRS adoption, investigating if accounting harmonisation through the IAS/IFRS has had an impact on the internationalisation process. To achieve our objective, two multiple linear regression analyses are presented. The first one focuses on the impact of the adoption of IAS/IFRS on foreign direct investments (FDIs) using data collected from a sample of 34 Organisation for Economic Co-Operation and Development (OECD) member countries. The second statistical analysis investigates the influence of IAS/IFRS adoption on cross-border mergers and acquisitions (M&A), considering operations carried out by European-listed companies towards target companies located in the 34 OECD member countries. The FDIs and cross-border M&A are considered proxies of the internationalisation process.Preliminary results show that the adoption of IAS/IFRS has positively affected FDI flows and increased the value of cross-border M&A.This study has tried to provide theoretical contributions to the literature stream about the effects of the harmonisation process with IAS/IFRS adoption, showing the beneficial impact they may have on the internationalisation process. Moreover, our findings can be useful for policymakers and managers, suggesting that becoming IAS/IFRS adopters can facilitate the internationalisation process of the companies.
A Persistent and Intense Marine Heatwave in the Northeast Pacific During 2019–2020

Motivated by increasing marine heatwaves (MHWs) and their dramatic climate effects, we analyze the persistent 2019–2020 MHW, which showed significant positive sea surface temperature (SST) anomalies in the Northeast Pacific. Four SST peaks were identified during its evolution, which appeared in November 2019, April, July, and November 2020. Positive temperature anomalies were mostly located within the mixed layer for the first‐year winter peak. However, the warm core was centered around 50 m below (at the bottom of) the mixed layer for the summer (second‐year winter) peak. The dominant factor for the two wintertime peaks was a surface heat flux anomaly, with reduction in evaporative cooling due to the easterly anomaly. The heat flux and potentially the vertical entrainment combined to induce the peak in spring. In the tropical Pacific, a La Niña event occurred following this MHW, while other recorded double‐peak events were associated with El Niño or neutral conditions.
Thermodynamic and kinetic analysis of the reaction between biological catecholamines and chlorinated methylperoxy radicals

ABSTRACT The antiradical potency of catecholamines (dopamine, epinephrine, norepinephrine, L-DOPA), metabolites of dopamine (homovanillic acid, 3-methoxytyramine and 3,4-dihydroxyphenylacetic acid) and catechol towards substituted methylperoxy radicals is investigated. The thermodynamic parameters, together with the kinetic approach, are used to determine the most probable mechanism of action. The natural bond orbital and quantum theory of atoms in molecules are utilised to explain the highest reactivity of trichloromethylperoxy radical. The preferred mechanism is dependent both on the thermodynamic and kinetic parameters . The number of chlorine atoms on radical, the presence of intra-molecular hydrogen bond and number of hydroxy groups attached to the aromatic ring significantly influence the mechanism. The results suggest that sequential proton loss electron transfer (SPLET) is the most probable for reaction with methylperoxy and hydrogen atom transfer (HAT) for reaction with trichloromethylperoxy radicals, with a gradual transition between SPLET and HAT for other two radicals. Due to the significant deprotonation of molecules containing the carboxyl group, the respective anions are also investigated. The HAT and SPLET mechanisms are highly competitive in reaction with MP radical, while the dominant mechanism towards chlorinated radicals is HAT. The reactions in methanol and benzene are also discussed.
Red flags de auditoria e divulgação das deficiências de controles internos nas empresas do IBRX 100

Este estudo analisou o efeito das Red Flags de Auditoria (RFA) sobre a divulgação de Deficiências de Controles Internos (DCI) das empresas participantes do Índice Brasil 100 da B3, no período de 2010 a 2018. A pesquisa, de natureza descritiva, documental e com abordagem quantitativa, utilizou-se da análise de conteúdo, testes de diferenças entre as médias/medianas/proporções e análise de regressão, logística e de Poisson para a análise dos dados. Os resultados evidenciaram que as categorias de DCI mais divulgadas foram: Políticas Contábeis; Falhas Tecnológicas; e Contas Específicas. As RFA relacionadas às vendas, contas a receber e depreciação, reduzem a probabilidade de divulgação de uma DCI, enquanto aquelas relacionadas à lucratividade e endividamento, aumentam. Os resultados reforçam o papel das RFA como sinalizadores de problemas nos controles internos das empresas, contribuindo para a avaliação de risco e redução da assimetria informacional para investidores, auditores, reguladores e demais usuários da informação contábil.
SUPPORTING RESEARCH ON INTEGRATIVE MECHANISMS OF RESILIENCE ACROSS TIME AND SCALE

There is a general understanding across the public and among academic researchers that resilience describes the ability of an individual, group, or institution to experience adversities and challenges and to persevere or to recover over time. In some academic literature, resilience can be operationalized as a trait while in other literature, resilience is more a process that can occur innately over time; be restored, or built in advance through learning, for example. In 2016, the National Institutes of Health (NIH) issued a one-time funding opportunity to fund cooperative projects to build integrative scientific frameworks to illuminate the processes and mechanisms involved with resilience that subsequently could be used across research disciplines and in contexts of health, illness, recovery, and overall well-being. This introduction describes the perspectives that informed the original funding opportunity, the original funded projects, and some collaborative activities between NIH scientists and the grantees.
VALIDATION OF EQUATIONS LECKNER FOR CALCULATE THE EMISSIVITY OF GAS COMBUSTION MIXTURE OBTAINED FROM THE COMPARATION WITH THE METHOD OF HOTTEL AND THE APPLICATION ON AN INDUSTRIAL THREE BED REGENERATIVE CHAMBER COMBUSTION UNIT

This paper investigates the validity of the LECKNER to calculate the of mixture of gas combustion in by H. and R. J. Tucker method for enclosures with surfaces exposed to significant thermal radiation. The analysis is focused on a specific combustion chamber in a three-bed regenerative oxidizer and calculates the coefficient of absorption and the corresponding thermal irradiation flux exchanges among the hot wall surfaces of the chamber. The temperature distribution and the initial composition of the gaseous mixture at the inlet plane were assumed known.
Das milícias digitais ao comportamento coordenado: métodos interdisciplinares de análise e identificação de bots nas eleições brasileiras

Para apoiar a detecção de comportamento automatizado em redes sociais no cenário brasileiro, o presente trabalho aplica cinco métodos de identificação de bots - análises de (i) redes, (ii) sentimento, (iii) perfil, (iv) temporal e (v) cruzamento dessas análises - a possı́veis bots nos comentários de tweets dos candidatos à prefeitura das capitais Rio de Janeiro, São Paulo, Recife, Porto Alegre e Fortaleza em 2020. Após identificação, seguimos duas frentes de análise (a saber, de redes e lexical), para identificação de clusters de bots e similaridade de vocabulários utilizados por eles, bem como diferentes tipos de bots. Dentre os resultados preliminares obtidos, destacamos a multiplicidade de tipos de automatização, compreensão das variações regionais e atuação de bots no cenário eleitoral brasileiro.
Hepatoprotective Effect of Coscinium fenestratum in Experimentally Induced Hepatotoxicity in Cockerels and its Characterization

Ethanolic and aqueous extracts prepared from leaves of Coscinium fenestratum were evaluated for hepatotoxicity in cockerels. Acetaminophen was given @ 500 mg/kg b wt orally to induce hepatocellular damage. Ethanolic extract of C fenestratum @ 60 mg/kg b wt helped in restoration of Hb, PCV, TEC, TLC and lymphocytes and heterophils as well as total protein, albumin and globulin, glucose, cholesterol, bilirubin and activity of AST, ALT, ALP and LDH. Liver sections of treated animals clearly showed normal hepatic cells and central vein thereby confirming hepatoprotective activity. Phytochemical analysis of ethanolic extract showed presence of alkaloids, coumarin, flavonoids, glycosides, resins, sterol, tannin and triterpenes.
Spatial spectrum approach for pilot spoofing attack detection in MIMO systems

In this study, a spatial spectrum method is proposed to cope with the pilot spoofing attack (PSA) problem by exploiting the of uplink–downlink channel reciprocity in time‐division‐duplex multiple‐input multiple‐output systems. First, the spoofing attack in the uplink stage is detected by a threshold derived from the predefined false alarm based on the estimated spatial spectrum. When the PSA occurs, the transmitter (That is Alice) can detect either one or two spatial spectrum peaks. Then, the legitimate user (That is Bob) and Eve are recognized in the downlink stage via the channel reciprocity property based on the difference between the spatial spectra if PSA occurs. This way, the presence of Eve and the direction of arrival of Eve and Bob can be identified at the transmitter end. Because noise is suppressed by a spatial spectrum, the detection performance is reliable even for low signal‐noise ratios and a short training length. Consequently, Bob can use beamforming to transmit secure information during the data transmission stage. Theoretical analysis and numerical simulations are performed to evaluate the performance of the proposed scheme compared with conventional methods.
Fault Control on Groundwater Flow in An Alluvial Aquifer, Chaman and Khojak Basins, Balochistan, Pakistan

Geological structures such as faults play a critical role in the flow of fluids in a reservoir by affecting itspermeability. This study explores the role of the Chaman Fault in the distribution of hydrological division, groundwaterseparation of the aquifer systems of Khojak and Chaman basins. The Chaman Fault is a left-lateral strike-slip transformplate boundary located at the border city of Chaman, District Killa Abdullah, Balochistan. The Chaman fault plays animportant role in the division of groundwater in the subsurface, accommodating the structural compartment of theaquifer system. The studies showed that the strike-slip movement of the fault made the aquifer impervious along thefault line. This assertion may also be confirmed by the drastic change in the water table across the fault. Sharp changesin the groundwater table and Total Dissolved Solids (TDS) were observed during the study. The Karazes which are anindigenous method of irrigation is present in the eastern foothills of Khojak mountains called Khojak basin. Here thewater table is as shallow as ≈ 6 meters in comparison to the western side of the fault, where the water table drops to≈274 meters towards the valley of Chaman basin. The average TDS level on the eastern side of the fault line is 773mg/L and 1361 mg/L on the western side. Therefore, the Chaman fault is acting as a groundwater barrier which isfeeding the Karezes for centuries.
A Decade of Research on Hyperlocal Media: An International Approach to a New Media Model

The growth of hyperlocal media has rekindled the ecosystem of local media in recent years. An international phenomenon, it has already been the subject of much study in the academy, despite it being a recent occurrence. This article deals with the literature review of scientific articles published during the first decade of hyperlocal media research. The results show the keen interest that researchers had early on in this new media model, especially in the United States, United Kingdom, Sweden and Australia where it was studied more intensely. The works published from 2010 to 2020 exhibit an interest in the study of the transformation of the media ecosystem, the mapping and analysis of the characteristics of the media, their organizational and business models, as well as their informative production and the relationship with the audience.
Teachers’ Utilization of Computer-Based Technology in Science Instruction

With the onset of Education 4.0 and the VUCAD2 world, the use of technology in instruction has been fully maximized. This study aimed to determine the teachers’ utilization of computer-based technology in science instruction. The study used descriptive survey research using the Computer-Based Technology Inventory Survey Questionnaire (CBTI-SQ). A total of 41 science teachers in two state-owned secondary schools in Zambales, Philippines served as respondents in the study. Based on the findings, the computer-based technology (CBT) in science instruction is a trend in the 21st-century learning. Teachers utilized CBT in instruction to improve their teaching that significantly uplifts students’ learning interests and concept understanding. However, teachers encounter difficulties due to low ICT literacy, unstable internet connection, power interruption, and sometimes they find it too expensive to use the CBT. The study recommends ICT training-workshop and encourages teachers to utilize appropriate CBT instruction based on the context of the students. The findings have important implications to policy development and curriculum enhancement.
Techno-Economic Assessment of Battery Electric Trains and Recharging Infrastructure Alternatives Integrating Adjacent Renewable Energy Sources

Battery electric multiple units (BEMU) are an effective path towards a decarbonized regional rail transport on partly electrified rail lines. As a means of sector coupling, the BEMU recharging energy demand provided through overhead line islands can be covered from decentralized renewable energy sources (RES). Thus, fully carbon-free electricity for rail transport purposes can be obtained. In this study, we analyze cost reduction potentials of efficient recharging infrastructure positioning and the feasibility of covering BEMU energy demand by direct-use of locally produced renewable electricity. Therefore, we set up a model-based approach which assesses relevant lifecycle costs (LCC) of different trackside electrification alternatives comparing energy supply from local RES and grid consumption. The model-based approach is applied to the example of a German regional rail line. In the case of an overhead line island, the direct-use of electricity from adjacent wind power plants with on-site battery storage results in relevant LCC of EUR 173.4 M/30a, while grid consumption results in EUR 176.2 M/30a whereas full electrification results in EUR 224.5 M/30a. Depending on site-specific factors such as existing electrification and line lengths, BEMU operation and partial overhead line extension can lead to significant cost reductions of recharging infrastructure as compared to full electrification.
Recent review of the effect of nanomaterials on stem cells

The field of stem-cell-therapy offers considerable promise as a means of delivering new treatments for a wide range of diseases. Recent progress in nanotechnology has stimulated the development of multifunctional nanomaterials (NMs) for stem-cell-therapy. Several clinical trials based on the use of NMs are currently underway for stem-cell-therapy purposes, such as drug/gene delivery and imaging. However, the interactions between NMs and stem cells are far from being completed, and the effects of the NMs on cellular behavior need critical evaluation. In this review, the interactions between several types of mostly used NMs and stem cells, and their associated possible mechanisms are systematically discussed, with specific emphasis on the possible differentiation effects induced by NMs. It is expected that the enhanced understanding of NM-stem cell interactions will facilitate biomaterial design for stem-cell-therapy and regenerative medicine applications.
Application of cloud particle sensor sondes for estimating the number concentration of cloud water droplets and liquid water content: case studies in the Arctic region

Abstract. A cloud particle sensor (CPS) sonde is an observing system attached with a radiosonde sensor to observe the vertical structure of cloud properties. The signals obtained from CPS sondes are related to the phase, size, and number of cloud particles. The system offers economic advantages including human resource and simple operation costs compared with aircraft measurements and land-/satellite-based remote sensing. However, the observed information should be appropriately corrected because of several uncertainties. Here we made field experiments in the Arctic region by launching approximately 40 CPS sondes between 2018 and 2020. Using these data sets, a better practical correction method was proposed to exclude unreliable data, estimate the effective cloud water droplet radius, and determine a correction factor for the total cloud particle count. We apply this method to data obtained in October 2019 over the Arctic Ocean and March 2020 at Ny-Ålesund, Svalbard, Norway, to compare with a particle counter aboard a tethered balloon and liquid water content retrieved by a microwave radiometer. The estimated total particle count and liquid water content from the CPS sondes generally agree with those data. Although further development and validation of CPS sondes based on dedicated laboratory experiments would be required, the practical correction approach proposed here would offer better advantages in retrieving quantitative information on the vertical distribution of cloud microphysics under the condition of a lower number concentration.
Evolution of the Perceptions about Tourist Destinations Affected by Risk Events Using a PANAS-tDL Deep Learning Model

The tourism industry has dynamized the economy of the countries by offering places, as well as related tourism experiences, products, and services. In the context of the COVID-19 pandemic, some of these tourist destinations were affected by subjective perceptions of users on social networks, within stands out Twitter. To achieve an objective perception from user comments posted on Twitter in front of a tourist destination, we propose a PANAS-tDL (Positive and Negative Affect Schedule - Deep Learning) model which integrates into a single structure a neural model inspired by a Stacked neural deep learning model (SDL), as well as the PANAS-t methodology. For this process, a database of comments was available for four destinations (Colombia, Italy, Spain, USA), and its tourist’s products and services, before and in the context of COVID-19 pandemic throughout the year 2020. The proposed model made it possible to generate objective perceptions of the tourist destinations and their products and services using an automatic classification of comments in each category defined by the PANAS-t methodology (11-sentiments). The results show how users’ perceptions were towards the negative sentiment zone defined by this methodology, according to the evolution of the COVID-19 pandemic worldwide throughout the year 2020. The proposed model also integrated an automatic process of normalisation, lemmatisation and tokenisation (Natural language process - NLP) for the objective characterization of perceptions, and due to its capacity for adaption and learning, it can be extended for the evaluation of new tourist destinations, products or services using comments from different social networks.
Synthesis and properties of ZnO/TiO2/Sb2S3 core–shell nanowire heterostructures using the SILAR technique

The development of the successive ionic layer adsorption and reaction (SILAR) technique is of high interest for the integration of a semiconducting layer onto high aspect ratio nanoscale structures. We show the deposition of an Sb2S3 shell by SILAR on top of ZnO/TiO2 core–shell nanowire heterostructures, using antimony chloride and sodium sulfide as cationic and anionic precursors, respectively. The conformal anatase-TiO2 shell deposited by atomic layer deposition acts as a protective layer to chemically stabilize these heterostructures with a type II band alignment in the cationic precursor solution. The resulting Sb2S3 shell is composed of uniformly distributed Sb2S3 clusters crystallized at a relatively low temperature of 250 °C from the bottom to the top of ZnO nanowires. It is, further, of high purity, where only a very minor senarmontite-Sb2O3 phase is detected by Raman spectroscopy, and exhibits a relevant band gap energy of 1.74 eV derived from a Tauc plot in the framework of the double pass analysis. These findings reveal the high potential of the SILAR technique to form ZnO core–shell nanowire heterostructures with high uniformity at moderate temperature as well as its advantages over the most widely used chemical bath deposition technique.
Red social Facebook como herramienta de marketing en micro, pequeñas y medianas empresas

El objetivo de la investigación fue analizar los esfuerzos de empresas para utilizar la red social Facebook. Se utilizaron datos de 60 micro, pequeñas y medianas empresas (en lo sucesivo mipymes) de los sectores económicos: Restaurantes, Boutiques, Refaccionarias e Imprentas en Ciudad (Cd.) Victoria Tamaulipas, México. Como indicadores de los esfuerzos en Facebook se determinaron tres variables: intensidad, riqueza y capacidad de respuesta. La metodología fue descriptiva y el tipo de muestreo fue por conveniencia, atendiendo al criterio de que las empresas tuvieran activo su perfil en Facebook desde hace 5 años o más La recolección de los datos se hizo de las páginas de Facebook de las 60 empresas durante dos periodos, una primera fase (del 1 de marzo de 2018 al 31 de julio de 2018) y en una segunda fase (del 1 de septiembre del 2018 al 28 de febrero de 2019). Los resultados mostraron un nivel de intensidad de mercadotecnia digital poco desarrollado, una circunstancia que sugiere fortalecer y fomentar el uso de la red social mediante una capacitación adecuada y un enfoque operativo para elevar la intensidad, la riqueza y la capacidad de respuesta de las actividades de comunicación de mercadotecnia realizadas a través de facebook de estas empresas.