Miracle-dz/UniFAR-FTUs huggingface dataset:
Shades of Gray: Internal Control Reporting by Chinese U.S.-listed Firms

Chinese firms listing in the U.S. via reverse mergers (CRMs) have dominated prior media, regulator, and research attention. Yet CRMs have effectively ceased, leaving Chinese firms listing via initial public offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S. exchanges. This study documents salient differences between CIPOs, CRMs, and U.S.-domiciled U.S.-listed firms by examining Sarbanes-Oxley Act Section 302 and 404(b) ineffective internal control (IIC) and related disclosures that underlie financial reporting quality, with three main sets of findings. First, both CIPOs and CRMs are more likely to report IICs than U.S.-domiciled counterparts. Second, both CIPOs and CRMs are more likely to under-report IICs than U.S.-domiciled counterparts (CIPO for only 302 disclosures). Third, CIPOs are both less likely to report and less likely to under-report IICs than CRMs. These findings clarify and recast prior characterizations of the internal controls underlying the reporting quality of Chinese U.S.-listed firms. JEL Classifications: G18; G34; G38; M41; M42; M48. Data Availability: All data are available from public sources.
ISOLATION, CHARACTERIZATION, AND IDENTIFICATION LACTIC ACID BACTERIA FROM CHICKEN FISH WASTE FAECES THAT POTENTIAL AS PROBIOTICS

The research is aimed at isolating, characterizing, and identifying lactic acid bacteria which have the potential as probiotic agent obtainedfrom the chyme of 34 days intestine. In order to reach the goal, pour plate and Sharpe) are used to isolate the bacteria. It is done by adding CaCO formation of clean zone around the colony. The incubation is conducted at 37oC for 48 hours. The phenotypic charact morphology, catalyst test, temperature influence test, pH and salinity toward the growth, fermentation test, and acid formation test from the carbon source. The identification to fi BAL genus and species is conducted through profile matching based on the phenotypic characteristic traced by using Bergey’s Manual of Determinative Bacteriology. Meanwhile, the potential test on its possibility as probiotic agent acid of each isolate of lactic acid bacteria is measured when the bacteria is already 24 hours result of the research is 15 isolates of lactic acid bacteria. After the confir characteristics show that there are 4 genuses of lactic acid bacteria, i.e. lactobacillus, pediococcus, streptococcus, and enterococcus. The result of the BAL test in producing the lactic acid shows that the AST 04 isolate has lactic acid. The BAL isolate of those chicken faces waste still can grow until the concentration of bail salt reaches 0.5 %.
Urban spatial traffic patterns

A style of urban traffic modeling called "continuous" is described, which assumes that differences between adjacent areas within a city are relatively small, compared with the variation over the entire urban area, and hence the characterstics of the city can be represented by smooth mathematical functions. In the 6 chapters of this book, the traditional transportation planning problem is investigated at the strategic and travel distribution level. The second chapter attempts to find a suitable mathematical description of the way in which homes and workplaces are separately and jointly distributed over the urban area. The ways in which a trip can be executed between two given points in a city are examined in the third chapter. In chapter 4, an urban travel distribution model is constructed. Chapter 5 considers the city as a whole and notes two factors that influence the way in which traffic functions within a city: commuter must traverse the distance between the home and workplace; commuter routes cross. This chapter concentrates on the method of calculation of these measures. The practical consequences of the "best" available travel models which describe the distribution of traffic over an urban area are examined in chapter 6.
Controls on submarine canyon activity during sea-level highstands: The Biobío canyon system offshore Chile

Newly acquired high-resolution bathymetric data (with 5 m and 2 m grid sizes) from the continental shelf off Concepcion (Chile), in combination with seismic reflection profiles, reveal a distinctly different evolution for the Biobio submarine canyon compared to that of one of its tributaries. Both canyons are incised into the shelf of the active margin. Whereas the inner shelf appears to be mantled with unconsolidated sediment, the outer shelf shows the influence of strong bottom currents that form drifts of loose sediment and transport material into the Biobio submarine canyon and onto the continental slope. The main stem of the Biobio Canyon is connected to the mouth of the Biobio River and currently provides a conduit for terrestrial sediment from the continental shelf to the deep seafloor. In contrast, the head of its tributary closest to the coast is located ∼24 km offshore of the present-day coastline at 120 m water depth, and it is subject to passive sedimentation. However, canyon activity within the study area is interpreted to be controlled not only by the direct input of fluvial sediments into the canyon head facilitated by the river-mouth to canyon-head connection, but also by input from southward-directed bottom currents and possibly longshore drift. In addition, about 24 km offshore of the present-day coastline, the main stem of the Biobio Canyon has steep canyon walls next to sites of active tectonic deformation that are prone to wall failure. Mass-failure events may also foster turbidity currents and contribute to canyon feeding. In contrast, the tributary has less steep canyon walls with limited evidence of canyon-wall failure and is located down-system of bottom currents from the Biobio Canyon. It consequently receives neither fluvial nor longshore sediments. Therefore, the canyon’s connectivity to fluvial or longshore sediment delivery pathways is affected by the distance of the canyon head from the coastline and the orientation of the canyon axis relative to the direction of bottom currents. The ability of a submarine canyon to act as an active conduit for large quantities of terrestrial sediment toward the deep sea during sea-level highstands may be controlled by several different conditions simultaneously. These include bottom current direction, structural deformation of the seafloor affecting canyon location and orientation as well as canyon-wall failure, shelf gradient and associated distance from the canyon head to the coast, and fluvial networks. The complex interplay between these factors may vary even within an individual canyon system, resulting in distinct levels of canyon activity on a regional scale.
Interactive Media For Introducing The Indonesian Archipelago Mask Through "ARTopeng" Application Using Computer Based Augmented Reality Technology

The Indonesian Archipelago mask is one of Indonesian cultures and local wisdom. Indonesia has approximately 85 masks which spread all over country. The aim of this research paper is to develop “ARTopeng” application using Augmented Reality as the desktop based interactive media for introducing the Indonesian masks. The method used in developing this “ARTopeng” application is Prototyping. In the first stage, needs analysis and literature study were conducted. The second stage is done by designing the application using use-case. The third stage is the implementation and functionality testing by media expert. The fourth stage is the software testing stage to examine the quality and feasibility of “ARTopeng” application as the instructional media in the context of functionality, usability, portability, efficiency, maintainability, and reliability (ISO 91261). This research paper has some conclusions: 1) “ARTopeng” application prototype development have passed several software engineering processes from design up to testing which are according with the specification; 2) The result of “ARTopeng” application quality analysis as the media for introducing the Indonesian Archipelago mask is functionality 82,5%, reliability 86,7%, portability 85%, maintainability 80%, efficiency 75% and usability 85,78%. Keywords—Indonesian Archipelago, Mask, Augmented Reality, ISO 9126
UvA-DARE (Digital Academic Repository) Inconsistency of linear dynamics and Born's rule

Modern experiments using nanoscale devices come ever closer to bridging the divide between the quantum and classical realms, bringing experimental tests of objective collapse theories that propose alterations to Schrödinger’s equation within reach. Such objective collapse theories aim to explain the emergence of classical dynamics in the thermodynamic limit and hence resolve the inconsistency that exists within the axioms of quantum mechanics when assuming measurement can be described by quantum mechanics as well. Here, we show that requiring the emergence of Born’s rule for relative frequencies of measurement outcomes without imposing them as part of any axiom implies that such objective collapse theories cannot be linear. Previous suggestions for proof of the emergence of Born’s rule in classes of problems that include linear objective collapse theories are analyzed and shown to include hidden assumptions.
Rates and Predictors of 30-Day Readmission Among Commercially Insured and Medicaid- Enrolled Patients Hospitalized With Systolic Heart Failure

Medicare’s introduction of public reporting and value-based purchasing centered on 30-day risk-adjusted readmission rates after hospital discharge for heart failure (HF) has helped to heighten interest among state governments and commercial payers in HF readmissions. As all potentially avoidable HF readmissions represent an opportunity to improve healthcare quality and efficiency, understanding the rates and predictors in non-Medicare populations is important. This is particularly true among patients with systolic dysfunction, for whom most HF-specific therapies are targeted. Using claims-based administrative data, we evaluated 1198 Medicaid and 3350 commercially insured unique systolic HF index admissions. All patients were <65 years of age, with a mean age of 55 years. Unadjusted all-cause 30-day readmission rates were 17.4% for Medicaid enrollees and 11.8% for commercially insured patients. After adjustment for differences in case mix, the odds of all-cause readmission were 32% higher among Medicaid than commercially insured patients, and 68% higher when only HF-related readmissions were considered. No significant differences in readmission rates were seen for managed care versus fee-for-service or capitated versus noncapitated plan types. These results suggest that socioeconomically disadvantaged populations, as indicated by Medicaid insurer status, represent a high-risk population potentially warranting specific interventions.
Inequality

This paper reviews five striking facts about inequality across countries. As Kuznets (1955) famously first documented, inequality first rises and then falls with income. More unequal societies are much less likely to have democracies or governments that respect property rights. Unequal societies have less redistribution, and we have little idea whether this relationship is caused by redistribution reducing inequality or inequality reducing redistribution. Inequality and ethnic heterogeneity are highly correlated, either because of differences in educational heritages across ethnicities or because ethnic heterogeneity reduces redistribution. Finally, there is much more inequality and less redistribution in the U.S. than in most other developed nations.
TWO EARLY MILLERICRINIDS AND AN UNUSUAL CRINOID OF UNCERTAIN SYSTEMATIC POSITION FROM THE LOWER UPPER ANISIAN (MIDDLE TRIASSIC) OF QINGYAN, SOUTHWESTERN CHINA

Abstract Well-preserved stem remains of the three crinoid species Qingyanocrinus kueichounensis (Dubatolova and Shao, 1959), Bangtoupocrinus kokeni n. gen. n. sp. and Silesiacrinus parvus n. sp. from the lower Upper Anisian (Middle Triassic) of Qingyan, Guizhou Province, southwestern China, are described. The former two taxa originally were described as one species, Entrochus rotiformis Koken, 1900, which is a nomen dubium. The two new genera Qingyanocrinus and Bangtoupocrinus are established. Bangtoupocrinus and Silesiacrinus are the earliest known millericrinid genera. For these Middle Triassic millericrinids, the new family Bangtoupocrinidae, comprising the new subfamilies Bangtoupocrininae and Silesiacrininae, is defined. The strongly cirrate genus Qingyanocrinus is assigned to the new family Qingyanocrinidae, whose systematic position is uncertain. In all three species, the morphological features of the columnals characteristically vary in different parts of the stems. The millericrinids were cemented to (secondary) hard substrates by distal encrusting holdfasts. Qingyanocrinus kueichounensis most likely lived on soft substrates and for attachment made use of its rootlike distal stem end and cirri. Stems of Bangtoupocrinus kokeni regenerated after breakage show that these crinoids were able to continue living in spite of the traumatic loss of their basal fixation. Juvenile Encrinus cf. liliiformis Lamarck, 1801, and other invertebrates utilized the crinoids and their skeletal remains as substrates for attachment.
International Journal of Science and Business

Core objective of this paper is to prepare a model on competitiveness for garments sector of Bangladesh by using the theory of Porters domestic competitive advantage. This study also shows how this industry can sustain as a part of a global competitive marketplace by using various internal elements of competitive advantage. Depending on the significant research characteristics qualitative method has been used as a research method for this study. 22 personnel were interviewed who were closely related with this industry over cell phone to collect large part of secondary data. This paper will provide necessary evidence on how internal elements can be helpful for apparel sector becomes more competitive towards global garments trade. This paper also will help the management to find more other important factors that can help this sector to remain competitive at global trade. Moreover it also can help responsible government body by realizing all problems or possibilities exists in this industry and practice appropriate approach in the development of the garments industry of Bangladesh. IJSB Accepted 20 May 2020 Published 30 May 2020 DOI: 10.5281/zenodo.3865899
International Journal of Science and Business

The larger the size of the stone the greater the frictions it has to endure while rolling, this is the law of general physics. On that same note, we consider the China‘s Economy which has been booming and racing fast towards becoming the NO. 1 economy in the world, is facing and will have to face challenges now and onwards. This paper has made the attempt to provide a brief theoretical justification for using the gravity model in the analysis of bilateral trade and apply the generalized gravity model to analyze the China‘s trade with its major trading partners as well as countries in BCIM using the panel data estimation technique. The effect of the size of the economies, per capita GNI differential of the countries involved and openness of the trading countries over the China‘s trade have been obtained as the results of the analysis.
Recent Progress in Regulation of Aging by Insulin/IGF-1 Signaling in Caenorhabditis elegans

Caenorhabditis elegans has been used as a major model organism to identify genetic factors that regulate organismal aging and longevity. Insulin/insulin-like growth factor 1 (IGF-1) signaling (IIS) regulates aging in many species, ranging from nematodes to humans. C. elegans is a nonpathogenic genetic nematode model, which has been extensively utilized to identify molecular and cellular components that function in organismal aging and longevity. Here, we review the recent progress in the role of IIS in aging and longevity, which involves direct regulation of protein and RNA homeostasis, stress resistance, metabolism and the activities of the endocrine system. We also discuss recently identified genetic factors that interact with canonical IIS components to regulate aging and health span in C. elegans. We expect this review to provide valuable insights into understanding animal aging, which could eventually help develop anti-aging drugs for humans.
International Journal of Science and Business

Agaba Sedrick Echongu & Dr. Elias Njagi Abstract The commercial state corporations in Kenya have faced a turbulent period that has seen previous blue-chip companies such as Mumias Sugar, Kenya Airways, Telkom Kenya, and National Bank falter in terms of their performance. Despite the restructuring of state parastatals and the continuous government bailout, there has been little improvement in the performance of state-owned corporations. The available literature has focussed on their performance from multidimensional constructs. However, there is scanty evidence on how organization capabilities affect the performance of commercial state corporations. The current study sought to establish the effect of innovative capabilities and resource capabilities. The research was anchored on the dynamic capabilities’ theory and the theory of the firm. The research employed a descriptive cross-sectional research design with the unit of analysis being the 50 commercial state corporations in Kenya. The study used a census survey of 150 respondents. Data was collected by the use of semistructured questionnaires, employing a mix of drop and pick methods as well as google forms to collect the data. The collected research data were analyzed using descriptive, inferential statistics, and correlational statistics. The results were presented using charts and tables. Findings revealed the research was able to obtain a 71% response rate, with 29% of the sample respondents not being able to respond. Correlation tests established there is a positive association between innovative capabilities, resource capabilities and performance of commercial state corporations. The study established that there is a positive and significant effect of organization capabilities on state corporations’ performance in Kenya. Specifically, the study revealed that innovative capabilities, resource capabilities, have a positive and statistically significant influence on the performance of commercial state corporations. The study recommended that organizations would also institute compensations and rewards to encourage innovative ideas from employees in different departments. The study recommended that the management ensures that they have adequate qualified personnel to improve strategy execution within their respective firms. The study also recommends that coordination functions be centralized to ensure timely detection of unexpected events. IJSB Accepted 30 November 2022 Published 07 December 2022 DOI: 10.5281/zenodo.7407623
Fitting dynamics to data

A formalism is presented for fitting dynamic forecast models to asynoptic data. Because of the importance of wind stress forcing in oceanic models and of the inadequacies of wind stress observations, the formalism allows an oceanic model to be fit to both Oceanographic and meteorological data. Within the context of this formalism the important question of whether an asynoptic data set contains sufficient information to determine the model state completely and unambiguously is discussed. Because the information travels along wave characteristics, it is clear that for the data to be sufficient to determine the model state, they must be distributed so that every feature of the flow is seen at some time or another. Such widespread coverage of the oceans requires a data collection system that relies heavily on satellites. The formalism is illustrated using a highly truncated model of the wind-driven equatorial ocean and computational examples demonstrate how surface elevation and wind stress observations might be used to recover the model state.
Astronomically forced variations in western African rainfall (21°N–20°S) during the Last Interglacial period

This study documents the long‐term evolution of western African precipitation during the Last Interglacial (LIG). We compare geochemical records obtained on nine sediment cores from the western African margin to a transient simulation (130–115 ka) performed with an ocean‐atmosphere general circulation model and insolation as sole forcing. Good agreement between proxy records and model outputs indicates that long‐term changes in western African precipitation largely responded to insolation variations during most of the LIG. After an early LIG dry phase (related to high‐latitude iceberg melting or dating uncertainties), boreal summer insolation controlled the intensification of the North African monsoon between 127 and 122 ka, perhaps facilitating human migrations out of Africa. Equatorial African rainfall slightly increased throughout the LIG in response to increasing annual insolation. East‐west contrasting rainfall evolutions at 10–20°S illustrate the complex southern African response, in contrast to more direct responses of North and equatorial western Africa, to insolation forcing.
TGF- 1 as an Enhancer of Fas-Mediated Apoptosis of Lung Epithelial Cells

Transforming growth factor1 (TGF1) has important roles in lung fibrosis and the potential to induce apoptosis in several types of cells. We previously demonstrated that apoptosis of lung epithelial cells induced by Fas ligation may be involved in the development of pulmonary fibrosis. In this study, we show that TGF1 induces apoptosis of primary cultured bronchiolar epithelial cells via caspase-3 activation and down-regulation of cyclin-dependent kinase inhibitor p21. Concentrations of TGF1 that were not sufficient to induce apoptosis alone could enhance agonistic anti-Fas Ab or rFas ligand-mediated apoptosis of cultured bronchiolar epithelial cells. Soluble Fas ligand in the bronchoalveolar lavage fluid (BALF) from patients with idiopathic pulmonary fibrosis (IPF) also induced apoptosis of cultured bronchiolar epithelial cells that was significantly attenuated by anti-TGFAb. Otherwise, BALF from patients with hypersensitivity pneumonitis (HP) could not induce apoptosis on bronchiolar epithelial cells, despite its comparable amounts of soluble Fas ligand. The concentrations of TGF1 in BALF from patients with IPF were significantly higher compared with those in BALF from patients with HP or controls. Furthermore, coincubation with the low concentration of TGF1 and HP BALF created proapoptotic effects comparable with the IPF BALF. In vivo, the administration of TGF1 could enhance Fas-mediated epithelial cell apoptosis and lung injury via caspase-3 activation in mice. Our results demonstrate a novel role of TGF1 in the pathophysiology of pulmonary fibrosis as an enhancer of Fas-mediated apoptosis of lung epithelial cells. The Journal of Immunology, 2002, 168: 6470–6478.
Fluorescent Dye and Media Properties Affecting Sorption and Tracer Selection

This paper discusses the importance of fluorescent dye sorption when selecting dyes for tracer studies. The effect of dye and media properties on dye sorption was evaluated using four fluorescent dyes (fluorescein, rhodamine B, rhodamine WT, and sul‐forhodamine B), two oppositely charged mineral surfaces (alumina and silica), and n‐octanol (as a neutral organic phase). Fluorescein, which has only negative functional groups, sorbed least onto negatively charged silica but most onto positively charged alumina. The rhodamine dyes, with a permanent positive charge and negatively charged functional groups, sorbed onto both alumina and silica. Sulforhodamine B, with two strongly electronegative sulfonic groups, sorbed less onto negatively charged silica than did rhodamine WT, which has two carboxyl groups. Dye partitioning into n‐octanol was strongly pH dependent with fluorescein being the most hydrophobic, followed by rhodamine WT and sulforhodamine B. Since fluorescent dyes are subject to sorption, dye selection should be based on their chemical properties, media characteristics, and laboratory batch and column studies.