Miracle-dz/UniFAR-FTUs huggingface dataset:
Temporal evidence on threshold hierarchy based on accruals and real earnings management: Evidence from France and the US

Research Questions: Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation: A number of studies looked into the hierarchy of earnings thresholds based on the earnings distribution, capital market valuation, survey views, and discretionary accruals. Our study seeks to fill this gap by investigating the hierarchy of earnings thresholds based on real earnings management and by investigating if the hierarchy of earnings thresholds differs between accounting systems. Idea: This paper aims to examine the hierarchy of achieving certain earnings thresholds based on the magnitude of discretionary accruals and real earnings management under two different accounting models. Tools: Large samples of US and French firms for the period ranging from 2008 to 2018 are used. The relative extent of both discretionary accruals and real earnings management used to achieve three earnings thresholds is examined by regression analyses. Findings: Two hierarchies emerge from the US and French contexts. On the one hand, we find (1) avoiding earnings losses, (2) avoiding earnings decreases, and (3) avoiding negative earnings surprises in the US context. On the other hand, we find out (1) avoiding earnings losses, (2) avoiding negative earnings surprises, and (3) avoiding earnings decreases in the French context. An analysis of the real earnings management behavior of these firms indicates that they have used the significant real earnings management for the purpose of avoiding earnings decreases in both contexts. These hierarchies are reorganized over time. Contribution: Our paper contributes to the existing literature in several ways. First, the majorities of studies on earnings management examine and validate opportunistic incentives, whereas our results validate incentives with reference to the signaling theory. Second, our findings are of interest to investors, auditors, regulators and academics with respect to the financial statement analysis, accounting earnings quality, and financial reporting. Research limitations: This study is subject to measurement error which is a common limitation in the earnings management literature.
Two types of s -wave pairing due to magnetic and orbital fluctuations in the two-dimensional 16-band d − p model for iron-based superconductors

We study superconductivity in the two-dimensional 16-band $d\text{\ensuremath{-}}p$ model extracted from a tight-binding fit to the band structure of LaFeAsO, using the random phase approximation. When the intraorbital repulsion $U$ is larger than the interorbital one ${U}^{\ensuremath{'}}$, an extended $s$-wave (${s}_{\ifmmode\pm\else\textpm\fi{}}$-wave) pairing with sign reversal of order parameter is mediated by antiferromagnetic spin fluctuations, while when $Ul{U}^{\ensuremath{'}}$ another kind of $s$-wave (${s}_{++}$-wave) pairing without sign reversal is mediated by ferro-orbital fluctuations. The ${s}_{++}$-wave pairing is enhanced due to the electron-phonon coupling and then can be expanded over the realistic parameter region with $Ug{U}^{\ensuremath{'}}$.
Classification of nonasymptotic bipartite pure-state entanglement transformations

We show that deterministic and conclusive transformation properties of bipartite entanglement in the nonasymptotic scenario (when many but a finite number of copies of a source state are collectively manipulated) are fundamentally different from those in both the single-copy and asymptotic limits. For instance, by generalizing the notion of local computability of entanglement in the single-copy case. we provide a complete classification of bipartite entanglement transformations in the nonasymptotic scenario. We also show that. unlike the asymptotic case, collective operations need not always be advantageous for the many-copy case. In particular, we show that (1) there exists a class of states for which the optimal conclusive transformation probability decreases exponentially with increasing number of copies, even if the source state has more entropy of entanglement, and (2) optimal conclusive transformation probability need not be a monotonic function of the number of copies.
Design of Service Robot Based on User Emotion Recognition and Environmental Monitoring

Robots may be able to comprehend human emotions better by adding speech emotion recognition and environment monitoring functions to human-computer interaction systems. Robots can offer more humanized services by adapting to human emotions, resulting in a comfortable and cordial interaction between humans and robots. Improve the environment for communication and computer-human interaction and also interactive computer experience. In order for service robots to perform fluid human-computer interaction, this paper designs a sentiment analysis model based on CNN (convective neural network) to detect the feeling of interacting objects. It also builds a sentiment analysis model and an open domain dialogue system suitable for service robots. Examine the emotions experienced by the objects while they conversed. According to test results, the sentiment classification method used in this article performs more accurately on the dataset than the conventional model, and the final sentiment analysis model's F1 value can reach 0.931, which is better able to identify an emotional state. Using all voice samples as the input content of the network would eliminate the confusion between neutral emotions and other nonneutral emotions, boosting the accuracy of sentiment analysis in comparison to the fixed-length processing method of dividing or filling samples.
BCL2 expression in OPMD and OSCC - An immunohistochemical study on 70 samples.

Background: Oral squamous cell carcinoma (OSCC) is the most common malignancy in India. Majority of OSCC occurs in relation to various oral potentially malignant disorders (OPMD). Most patients report in advanced stages due to lack of awareness and delay in biopsy. Immunohistochemistry (IHC) could be used to identify the genetic alterations influencing proliferation and apoptosis that accumulate in OPMD and may transform it into OSCC. Bcl2 is one such molecule that enhances cell survival and reduces apoptosis. Aims & Objectives: Our study aimed to determine and compare the expression of Bcl-2 in OPMD and OSCC. Materials and methods: 70 samples were retrieved from the department archives including 10 normal mucosa, 30 cases of OPMD and 30 cases of OSCC. The number of Bcl-2 positive cells was counted in 50 cells of each field by two independent observers. Cases were assigned to one of the following categories: 0% positive cells (-), 10% positive cells (+), 10-25% positive cells (++), 26-50% positive cells (+++) or more than 50% positive cells (++++). They were scored as: 0% positive cells (-), 10% positive cells (+), 10-25% positive cells (++), 26-50% positive cells (+++) or more than 50% positive cells (++++). The data were tabulated and analyzed using CROSSTABS procedures, Mean ± SD, Mann-Whitney’s U-test and Chi Square test using SPSS 15.0 (SPSS INC, Chicago, IL). Results: Mean Bcl-2 expression in 10 Normal Mucosa (N) samples with the Mean values of 0.0824 with the Standard Deviation values of 0.127. In 30 OPMD samples the Mean value was 0.0397 with the Standard Deviation value of 0.083 and in the 30 OSCC samples the Mean value was 0.0301 with the Standard Deviation value of 0.060. Summary: We found increased Bcl2 expression in basal and parabasal cells of normal epithelium but progressive decrease in its expression in OPMD and in OSCC. Though our study did not achieve statistical significance, multi-centre studies on this expression will be helpful to understand the role of this anti-apoptotic molecule.
Anesthetic efficacy of supplemental buccal infiltration versus intraligamentary injection in mandibular first and second molars with irreversible pulpitis: a prospective randomized clinical trial

Background To compare the anesthetic efficacy of supplemental buccal infiltration (BI) (1.7 ml) versus intraligamentary (IL) injection containing 0.4 ml of 4% articaine with 1:100.000 epinephrine after an inferior alveolar nerve block (IANB) with 1.7 ml 2% lidocaine in the first and second mandibular molars diagnosed with irreversible pulpitis (IP). Methods One hundred subjects diagnosed with IP of either the mandibular first (n = 50) or second molars (n = 50) and failed profound anesthesia following an IANB were selected. They randomly received either the IL or BI techniques of anesthesia. Pain scores on a 170 mm Heft-Parker visual analog scale were recorded initially, before, and during supplemental injections. Furthermore, pulse rate was measured before and after each supplemental injection. During the access cavity preparation and initial filing, no or mild pain was assumed to indicate anesthetic success. The chi-square test, Mann-Whitney U test, and independent samples t-test were used for the analyses. Results The overall success rates were 80% in the IL group and 74% in the BI group, with no significant difference (P = 0.63). In the first molars, there was no significant difference between the two techniques (P = 0.088). In the second molars, IL injection resulted in a significantly higher success rate (P = 0.017) than BI. IL injection was statistically more successful (P = 0.034) in the second molars (92%) than in the first molars (68%). However, BI was significantly more successful (P = 0.047) in the first molars (88%) than in the second molars (64%). The mean pulse rate increase was significantly higher in the IL group than in the BI group (P < 0.001). Conclusions Both the IL and BI techniques were advantageous when used as supplemental injections. However, more favorable outcomes were observed when the second molars received IL injection and the first molars received BI.
OCVC: An Overlapping-Enabled Cooperative Vehicular Fog Computing Protocol

With increasing time-critical and computation-intensive tasks generated by mobile applications, vehicular fog computing (VFC) has emerged as a promising solution to relieve the overload on roadside units (RSUs) or cloud centers. In VFC, tasks are offloaded to vehicular fog nodes local to the client devices, which exploits the under-explored computational resources of nearby vehicles. In this article, we propose a novel cooperative vehicular fog computing architecture from an overlapping perspective, termed Overlapping-enabled Cooperative Vehicular fog Computing (OCVC) to fully utilize vehicular fog nodes’ local potential resources. Different from traditional cooperative VFC architecture where each vehicle only works in one fog computing group at one time, the proposed OCVC architecture enables vehicles to participate in different computing groups simultaneously, and thus is able to fully exploit potential computational resources in an overlapping manner. In addition, we provide a distributed OCVC scheme to solve the complicated computing group formation, overlapping resource allocation, and task assignment problem by employing the overlapping coalition formation (OCF) game framework and a heuristic offloading algorithm. We conduct simulations for performance comparison in terms of diversified performance metrics and numerical results show that the proposed OCVC scheme performs better than other benchmarks under different conditions.
Analysis on the Effect of Wushu Project Propagation in Nonmaterial Cultural Field of Environmental Protection Based on Artificial Intelligence Analysis Technology

Since the beginning of the new century, the party and the government have always attached great importance to youth sports work and cared about the healthy growth of youth. The CPC Central Committee and the State Council have issued the opinions on strengthening youth sports and strengthening youth physique, which has initially formed a social consensus on promoting the healthy growth of young students. With the process of school education reform and the promulgation and implementation of the Ministry of Education's opinions on implementing and ensuring the time of daily sports activities for primary and middle school students, especially the official launch of the “national sunshine sports for hundreds of millions of students” in 2021, the school sports work in China has entered a new historical stage. Under this premise, the status and importance of Wushu in the intangible cultural field of schools have been gradually improved. As an important part of school sports, Wushu in the field of intangible culture plays an important role in strengthening students' physique, improving students' health, and promoting students' intellectual development. It is also one of the basic ways to realize school sports. How to better play its role has attracted the attention of many experts and scholars. This study focuses on the current situation of Wushu projects in the field of intangible culture in Weixian Middle School of Xingtai City, trying to understand its advantages and existing problems through the current situation, and put forward targeted solutions, so as to enable Wushu projects in the field of intangible culture to play their educational and fitness functions in school sports and provide help for the comprehensive development of middle school students.
Covariant and gauge-invariant linear scalar perturbations in multiple scalar field cosmologies

We derive a set of equations monitoring the evolution of covariant and gauge-invariant linear scalar perturbations of Friedman-Lema\^itre-Robertson-Walker models with multiple interacting non-linear scalar fields. We use a dynamical systems' approach in order to perform a stability analysis for some classes of scalar field potentials. In particular, using a recent approximation for the inflationary dynamics of the background solution, we derive conditions under which homogenization occurs for chaotic (quadratic and quartic potentials) and new inflation. We also prove a cosmic no-hair result for power-law inflation and its generalisation for two scalar fields with independent exponential potentials (assisted power-law inflation).
Influence of the Second Wave of the COVID-19 Pandemic on the Management of Patients with ST-T Segment Elevation Myocardial Infarction

The ongoing coronavirus disease 2019 (COVID-19) has caused a global health crisis. This prospective, observational, single-centre, cohort study investigated the influence of the second wave of the pandemic on the treatment of ST-segment elevation myocardial infarction (STEMI) patients admitted to the largest tertiary centre in Nicosia, Cyprus. We measured onset-to-door (O2D) time, door-to-balloon (D2B) time, onset-to-balloon (O2B) time, and 30-day mortality for 250 consecutive patients who presented directly or were transferred to Nicosia General Hospital from 1 January 2021, to 31 December 2021, during the second wave of the pandemic in Cyprus. We compared a control group of patients with similar clinical characteristics admitted before the COVID-19 outbreak. Median O2D time was increased from 89 min to 120 min (p-value=0.094). D2B time was not increased significantly (85.5 vs. 87 min, p-value=0.137). The total ischemic time (O2B time) was increased from 173.5 min to 232.5 min, respectively (173.5 vs. 232.5, p=0.001). During the pandemic, more patients presented with cardiogenic shock (3.94 vs. 13.6, p=0.001) and with cardiac arrest (9.85 vs. 17.2, p=0.035,) while there was an increase in 30-day mortality (4.43% vs. 8.8%, p-value=0.100). Patients with STEMI during the second wave of the COVID-19 pandemic seem to have presentation delays with increased total ischaemic times, presented more commonly in cardiogenic shock or cardiac arrest, increasing 30-day mortality.
A comparison of the effect of different forms of Graphene and Polyvinylpyrrolidone on physically strengthening PMMA

Aim: The aim of this study was to compare the effects of powder, mat, and sheet forms of graphene and polyvinylpyrrolidone (PVP) on the bending strength of polymethyl methacrylate (PMMA). Methodology: A total of 75 PMMA samples (64 x 13 x 3 mm) were obtained and separated into five groups of 15, one of which was the control group. No strengthening material was added to the control group samples. In the PMMA+Polyvinylpyrrolidone powder (PVPP) (Group B) and PMMA+Graphene powder (GP) groups (Group D), PVP (0.5%) and graphene (0.01%) powders, respectively were added to the PMMA. In the PMMA+Polyvinylpryrolidone fiber mat (PVPM) (Group C) and PMMA+Graphene sheet (GS) groups (Group E), a PVP mat and graphene sheet, respectively were placed in the center of a square PMMA resin mold. To measure the samples’ resistance to bending, the three-point bending test (ISO 1567) was applied. Fracture lines were examined under a scanning electron microscope (SEM), and bending strength was analyzed using one-way analysis of variance (ANOVA). Results: A statistically significant difference was determined between the GS (118.5093 ± 11.94859 Mpa) and PVPP (105.5267 ± 6.80595 Mpa) groups. The mean bending resistance values were numerically higher in the PVPM (115.8487 ± 17.15440), GS (118.5093 ± 11.94859), and GP (116.2680 ± 16.03207) groups compared to the control group (108.2407 ± 24.23104). The graphene sheets and PVP mats showed higher resistance to bending than the powder form of either material. Conclusion: In clinical dental prosthesis use, PVP mats and graphene sheets are preferable with respect to both PMMA strengthening and color. How to cite this article: Mutluay Ünal S. A comparison of the effect of different forms of Graphene and Polyvinylpyrrolidone on physically strengthening PMMA. Int Dent Res 2022;12(2):62-9. https://doi.org/10.5577/intdentres.2022. vol12.no2. 4 Linguistic Revision: The English in this manuscript has been checked by at least two professional editors, both native speakers of English.
Rapid laser-free ion cooling by controlled collision

I propose a method to remove the axial motional excitation from an ion qubit within a few oscillation periods of a harmonic trap. The principle is to prepare another coolant ion in its motional ground state, and then apply a phonon beam splitter to swap the motional state between the ions without affecting the internal state. This method requires only the precise control of the trapping potential, thus its performance does not suffer from the limitations of current laser-cooling schemes. With sufficient coolant ions pre-prepared, this method can rapidly re-cool ion qubits during quantum information processing.
Revealing multiple charge-density-wave orders in TbTe3 by optical conductivity and ultrafast pump-probe experiments

Rare-earth tri-tellurium RTe3 is a typical quasi-two-dimensional system which exhibits obvious charge-density-wave (CDW) orders. So far, RTe3 with heavier R ions (Dy, Ho, Er, and Tm) are believed to experience two CDW phase transitions, while the lighter ones only hold one. TbTe3 is claimed to belong to the latter. However, in this work we present evidences that TbTe3 also possesses more than one CDW order. Aside from the one at 336 K, which was extensively studied and reported to be driven by imperfect Fermi surface nesting with a wave vector q = (2/7c*), a new CDW energy gap (260 meV) develops at around 165 K, revealed by both infrared reflectivity spectroscopy and ultrafast pump-probe spectroscopy. More intriguingly, the origin of this energy gap is different from the second CDW order in the heavier R ions-based compounds RTe3 (R = Dy, Ho, Er, and Tm).
Dynamics of fluid vesicles in flow through structured microchannels

The dynamics of fluid vesicles is studied under flow in microchannels, in which the width varies periodically along the channel. Three types of flow instabilities of prolate vesicles are found. For small quasi-spherical vesicles —compared to the average channel width— perturbation theory predicts a transition from a state with orientational oscillations of a fixed prolate shape to a state with shape oscillations of symmetrical ellipsoidal or bullet-like shapes with increasing flow velocity. Experimentally, such orientational oscillations are observed during the slow migration of a vesicle towards the centerline of the channel. For larger vesicles, mesoscale hydrodynamics simulations and experiments show similar symmetric shape oscillation at reduced volumes V*≳0.9. However, for non-spherical vesicles with V*≲0.9, shapes are found with two symmetric or a single asymmetric tail.
Modeling the neutral hydrogen distribution in the post-reionization Universe: intensity mapping

We model the distribution of neutral hydrogen (HI) in the post-reionization era and investigate its detectability in 21 cm intensity mapping with future radio telescopes like the Square Kilometer array (SKA). We rely on high resolution hydrodynamical N-body simulations that have a state-of-the-art treatment of the low density photoionized gas in the inter-galactic medium (IGM). The HI is assigned a-posteriori to the gas particles following two different approaches: a halo-based method in which HI is assigned only to gas particles residing within dark matter halos; a particle-based method that assigns HI to all gas particles using a prescription based on the physical properties of the particles. The HI statistical properties are then compared to the observational properties of Damped Lyman-α Absorbers (DLAs) and of lower column density systems and reasonable good agreement is found for all the cases. Among the halo-based method, we further consider two different schemes that aim at reproducing the observed properties of DLAs by distributing HI inside halos: one of this results in a much higher bias for DLAs, in agreement with recent observations, which boosts the 21 cm power spectrum by a factor ∼ 4 with respect to the other recipe. Furthermore, we quantify the contribution of HI in the diffuse IGM to both ΩHI and the HI power spectrum finding to be subdominant in both cases. We compute the 21 cm power spectrum from the simulated HI distribution and calculate the expected signal for both SKA1-mid and SKA1-low configurations at 2.4 ⩽ z ⩽ 4. We find that SKA will be able to detect the 21 cm power spectrum, in the non-linear regime, up to k ∼ 1 h/Mpc for SKA1-mid and k ∼ 5 h/Mpc for SKA1-low with 100 hours of observations. We also investigate the perspective of imaging the HI distribution. Our findings indicate that SKA1-low could detect the most massive HI peaks with a signal to noise ratio (SNR) higher than 5 for an observation time of about 1000 hours at z = 4, for a synthesized beam width of 2′. Detection at redshifts z⩾2.4 with SKA1-mid would instead require a much longer observation time to achieve a comparable SNR level.
Density changes in amorphous silicon induced by swift heavy ions

Pure and gold-doped amorphous silicon membranes were irradiated with swift heavy ions (75 MeV Ag or 1.1 GeV Au ions) and studied using small-angle x-ray scattering. The samples that were irradiated with 1.1 GeV Au ions produced a scattering pattern consistent with core-shell-type ion tracks of 2.0 ± 0.1 nm (core) and 7.0 ± 0.3 nm (total) radius irrespective of gold doping, consistent with radii previously observed [9]. The density in the core is nearly 4% different from that of the surrounding material. The entire track (core + shell) is slightly less dense than the surrounding material, yielding an expansion or hammering constant A of 0 . 036 ± 0 . 003 nm 2 per ion track, consistent with the macroscopic “hammering” deformation. No tracks were found in samples irradiated with 75 MeV Ag ions, and no signature speciﬁc to the gold impurity doping could be observed.