nils-herrmann/clean_scirepeval huggingface dataset:
Compliance with International Financial Reporting Standards by Listed Companies in Ghana

This study examined the extent to which companies listed on the Ghana Stock Exchange (GSE) comply with International Financial Reporting Standards’ (IFRSs) presentation and disclosure requirement. With the aid of a checklist, an index of compliance was devised to quantify the level of compliance. This was applied to the 2010 financial statement of 31 companies listed on the GSE. Descriptive statistics was used to analyse the extent of compliance by companies categorised in line with industry classification of the GSE. The study further examined relationships between company attributes and the extent of compliance. In addition, factors influencing the extent of IFRSs compliance are revealed using correlation and multiple regression analysis. ANOVA was employed to explore statistically significant differences between industry types with regards to their extent of compliance. The findings revealed an overall mean compliance of 85.8% in Ghana. Company attributes of size, profitability, auditor type, internationality and industry type associate positively with IFRSs compliance. ANOVA results revealed differences between industry types with regards to their compliance rate. The study recommends that the Institute of Chartered Accountants Ghana liaise with regulators to organise regular training programmes for companies to provide a practical guide for full compliance since the IFRSs receive continuous amendment.

Field of study: Business
High-resolution structures of single-metal-substituted concanavalin A: the Co,Ca-protein at 1.6 A and the Ni,Ca-protein at 2.0 A.

The molecular structures of cobalt- and nickel-substituted concanavalin A have been refined at 1.6 and 2.0 A resolution, respectively. Both metal derivatives crystallize in space group I222 with approximate cell dimensions a = 89, b = 87 and c = 63 A and one monomer in the asymmetric unit. The final R factor for Co-substituted concanavalin A is 17.8% for 29 211 reflections with F > 1.0sigma(F) between 8.0 and 1.6 A. For Ni-substituted concanavalin A the final R factor is 15.9% for 16 128 reflections with F > 1.0sigma(F) between 8.0 and 2.0 A resolution. Both structures contain a transition-metal binding site and a calcium-binding site but, unlike Cd-substituted concanavalin A, do not have a third metal-binding site. The Co-substituted concanavalin A structure diffracts to the highest resolution of any concanavalin A structure reported to date. A comparison of the structures of Ni-, Co-, Cd-substituted and native concanavalin A gives an indication of coordinate errors, which is a useful baseline for comparisons with saccharide complexes of concanavalin A described in other work. We also give a detailed account of multiple conformations which were found for five side-chain residues.

Field of study: Chemistry
Escherichia coli B gamma-glutamylcysteine synthetase: modification, purification, crystallization and preliminary crystallographic analysis.

Escherichia coli B gamma-glutamylcysteine synthetase (gammaGCS) catalyzes the ATP-dependent coupling of L-Glu and L-Cys to form the glutathione precursor gamma-L-Glu-Cys and is a target for development of potential therapeutic agents. By introducing four point mutations of surface-exposed cysteine residues to serine, the gammaGCS was purified to homogeneity; single crystals have been obtained using the hanging-drop vapour-diffusion method with sodium formate. The gammaGCS crystal diffracted to 2.8 A and belongs to space group R3, with unit-cell parameters a = b = 326.7, c = 103.9 A.

Field of study: Chemistry
The Educational Goals of Black Colleges.

Black colleges and universities are relatively young as the years of institutions are numbered. Some are more than a century old but most are younger, only two to four scores of years in age. From the beginning, black schools have struggled against heavy odds and severe criticism from outside and from within. In The Souls of Black Folk, W. E. B. DuBois wrote that after the Civil War, the first major attempt to educate blacks "showed itself in ashes, insult and blood" [2, p. 32]. He said that "opposition to Negro education in the South was... bitter" . Nevertheless, predominantly black schools such as Morehouse College, Fisk University, Atlanta University, Howard University, and Hampton Institute were founded during the immediate post-Civil War period with public and private assistance from the Freedmen's Bureau, national religious organizations and other groups. These schools have endured. Not all of the black schools achieved the reputations of those mentioned. Some of the black colleges founded before the twentieth century, according to DuBois, "were ... worthy of ridicule" [2, p. 44]. They did the best they could do with what they had. But in the opinion of DuBois, this was not enough. Thus, from the very beginning, some black schools were ridiculed or opposed by blacks as well as whites. Such an experience prompted one of the authors to state elsewhere that life for the black college president, in the words of Langston Hughes, "ain't been no crystal stair" [8, p. 92]. The criticism and ridicule has not abated. In the current century,

Field of study: Education
Study on Static Softening Behavior of Fine-grain High-strength IF Steel

The static softening behavior of fine-grain high-strength IF steel was studied by double-pass compression test on MMS-300 thermal mechanical simulator.The results show that the static softening rate increases with the increase of deformation temperature and holding time,the size of grain is bigger too.Through Z-hollomen parameters,the static recrystallization softening rate is calculated,and the static recrystallization activation energy is 186.73 kJ/mol.It is indicated that the recrystallization behaviorof fine-grain high-strength IF steel can happen easily.

Field of study: Materials science
Hardware/Software Dual Communication Mode of RSoC for Dynamic Partitioning in Function Level

HW/SW communication mode makes a significant impact on the efficiency of HW/SW communication.Based on the characteristics of the hardware function,presents a self-adaptive HW/SW dual communication mode according to the traffic between the hardware and software,and builds an adaptive decision algorithm to choose communication mode,the selection of HW/SW communication mode is transparent to the user.Experiment results shows that according to adaptive run-time system state to select communication mode,HW/SW communication efficiency is optimized and the area overhead is reduced.

Field of study: Computer science
POLAR WANDERING AND CONTINENTAL DRIFT: EVIDENCE FROM PALEOMAGNETIC OBSERVATIONS IN THE UNITED STATES

Further studies of the paleomagnetic directions of red sandstones and siltstones of various geological ages in the United States are described. Usually the directions of magnetization of samples from a formation at one site are grouped symmetrically about a mean direction. From such a mean direction the position of the pole for that geological age can be calculated. There are, however, magnetically unstable formations in which the directions of magnetization are distributed approximately in the plane containing the present dipole field at the site and the original direction of the magnetic field. This planar distribution is the result of a superposition of a secondary magnetization on the original one. The former is thought to be a viscous or chemical magnetization acquired in the last 1,000–1,000,000 years.

Pole positions calculated from mean directions at different sites are consistent for the same formation and for different formations of the same geological age.

The study confirms the general trend of the polar-wandering curve for North America obtained by Runcorn (1956a), which lies around the northern Pacific Ocean: the pole being in the central tropical Pacific in late Precambrian time, moving across to the tropical western Pacific in the early Paleozoic and to Asia in the late Paleozoic and early Mesozoic. The data also show that the polar-wandering curve for North America is displaced westward relative to that for Europe, as Runcorn (1956b) showed, and provide an estimate for the amount of drift between the two continents since Mesozoic time, which is of the order of 30° in longitude.

Field of study: Geology
Late complications of poliomyelitis

We examined 73 31-55-year-old postpoliomyelitis patients who had paralytic form of the disease before the age of 11. It was found that progression of neuro-muscular signs (pareses, atrophies, myalgias), typical for postpoliomyelitis muscular atrophy (PMA) emerged in 43 patients. Classical statistical analysis of clinical and electromyographical data and special statistical method of extreme parameter grouping confirmed PMA only in 8 out of the above 43; 3 forms of postpoliomyelitis syndrome were recognised.

Field of study: Medicine, Psychology
Endonuclease domain of the Drosophila melanogaster R2 non-LTR retrotransposon and related retroelements: a new model for transposition

The molecular mechanisms of the transposition of non-long terminal repeat (non-LTR) retrotransposons are not well understood; the key questions of how the 3′-ends of cDNA copies integrate and how site-specific integration occurs remain unresolved. Integration depends on properties of the endonuclease (EN) domain of retrotransposons. Using the EN domain of the Drosophila R2 retrotransposon as a model for other, closely related non-LTR retrotransposons, we investigated the EN domain and found that it resembles archaeal Holliday-junction resolvases. We suggest that these non-LTR retrotransposons are co-transcribed with the host transcript. Combined with the proposed resolvase activity of the EN domain, this model yields a novel mechanism for site-specific retrotransposition within this class of retrotransposons, with resolution proceeding via a Holliday junction intermediate.

Field of study: Biology
Applications of stenting for intracranial atherosclerosis.

Intracranial atherosclerosis presents a therapeutic challenge to medical and surgical physicians alike. Despite maximal medical therapy, the stroke rate from this disease is still high, especially when arterial stenosis is severe and patients are symptomatic. Open surgical therapy has yet to be shown to be a more efficacious treatment than medical therapy alone, largely due to the relatively high rates of perioperative complications. Angioplasty has a similar fate, with the risk of periprocedural complications outweighing the overall benefit of treatment. With the advent of stents for use in intracranial vasculature, new hope has arisen for the treatment of intracranial atherosclerosis. The NEUROLINK system, the drug-eluting stents Taxus and Cypher, the flexible Wingspan stent, the Apollo stent, and the Pharos stent have all been used in various prospective and retrospective clinical studies with varying technical and clinical results. The authors' objective is to review and loosely compare the data presented for each of these stenting systems. While the Wingspan stent appears to have somewhat of an advantage with regard to technical success in comparison with the other stenting systems, the clinical follow-up time of its studies is too short to properly compare its complication rates with those of other stents. Before we continue to move forward with stenting for intracranial stenosis, a randomized prospective trial is ultimately needed to directly compare intracranial stenting to medical therapy.

Field of study: Medicine
Systemic Analysis of the Prognosis-Associated Alternative Polyadenylation Events in Breast Cancer

Alternative polyadenylation (APA) is a post-translational modification that occurs during mRNA maturation in humans. Studies suggested that abnormal APA events are associated with the genesis and progression of malignant tumors. Here, we aimed to comprehensively evaluate the prognostic value of APA events involved in breast cancer (BC). Both APA events and clinical information for BC patients were downloaded from The Cancer Genome Atlas (TCGA) database to identify prognosis-related APA events in BC. A total of 462 APA events and 374 APA events were shown to be significantly related to overall survival (OS) and relapse-free survival (RFS), respectively, of BC patients. The TCGA set was randomly divided into a training and a test set. Key prognosis-related APA events were selected by LASSO regression to build prediction signatures for OS and RFS by multivariate Cox regression analysis in the training, test, and whole set. BC patients were stratified into high-risk and low-risk groups based on median risk scores. Kaplan–Meier survival analysis demonstrated that low-risk groups had better OS and RFS than high-risk groups in all three sets. The time-dependent receiver operating characteristic (ROC) curves showed that our signatures had a good predictive ability for survival and recurrence for BC patients in all three sets. The independent prognostic indicators-based nomogram model had excellent performance and considerable net benefit for predicting the OS and RFS in BC. A PPI network was constructed between key prognosis and core regulators associated with APA, consisting of 48 nodes and 244 edges. Functional enrichment analysis also revealed their association with RNA processing and RNA synthesis. Collectively, our data indicate that prognostic signatures based on APA events may be powerful prognostic predictors for OS and RFS in BC.

Field of study: Biology
Preglacial archaeological evidence at Grimshaw, the Peace River area, Alberta: Reply

An assemblage of quartzite cobbles with attributes of cultural flaking and utilization has been recorded at the base of a Laurentide till at the contact with underlying fluvial gravels in a section face of a gravel pit near Grimshaw in the course of Quaternary geology mapping of the Peace River area. The geological context, with secondarily redeposited stone artifacts, documents distortion of an early prehistoric site located in a nonglacial riverine setting by the expanding Late Wisconsinan continental ice from the north. The lithic assemblage provides further evidence for an earlier (pre-last glacial) occupation of North America, predating the earliest postglacial (<11 500 BP) Palaeoindian cultures, traditionally regarded as the hallmark of peopling of the New World.

Field of study: Environmental science
Virtual private network bandwidth management with traffic prediction

Dynamic link resizing is an attractive approach for resource management in virtual private networks (VPNs) serving modern real-time and multimedia traffic. In this paper, we assess the use of linear traffic predictors to dynamically resize the bandwidth of VPN links. We present the results of performance comparisons of three predictors: Gaussian, auto-regressive moving average (ARMA) and fractional auto-regressive integrated moving average (fARIMA). The comparisons are based on the mean packet delay, the variance of the packet delay, and the buffer requirements. Guided by our performance tests, we propose and evaluate a new predictor for link resizing: linear predictor with dynamic error compensation (L-PREDEC). Our performance tests show that L-PREDEC works better than Gaussian, ARMA and fARIMA in terms of the three metrics listed above. The benefit of L-PREDEC over the Gaussian predictor is demonstrated in two configurations: a common queue with aggregate link resizing and multiple queues with separate link resizing. In both configurations, L-PREDEC has consistently achieved better multiplexing gain and higher bandwidth utilization than its Gaussian counterpart.

Field of study: Computer science
ID: 47: Nutritional L-leucine supplementation modulates muscle protein wasting and pro-inflammatory cytokines in Walker-256 tumour-bearing rats

Cancer cachexia is characterised by involuntary weight loss; the maintenance of lean body mass in cachectic hosts may contribute to a reduction in the number of deaths and an overall improvement in quality of life. The branched chain amino acid leucine affects cell signalling, thereby leading to an improvement in lean body mass by decreasing muscle protein degradation. We assess the effects of a leucine-rich diet on protein degradation signalling in muscle over the course of tumour growth. Adult Wistar rats were distributed into experimental groups according to whether a tumour or not was inoculated and whether or not a leucine-rich diet was provided. The animals were subsequently sacrificed at three different time points during tumour evolution (7th, 14th and 21st day after tumour implant). Protein degradation signalling, as indicated by ubiquitin–proteasome subunits (11S, 19S and 20S), and pro- and anti-inflammatory cytokines were analysed in each of the experimental groups. Tumour growth promoted a decrease in muscle protein, a sharp increase in pro-inflammatory cytokines (TNF α , IL-6 and IFN γ ) and a progressive increase in proteasome subunits (19S and 20S). Thus, the role of leucine in this specific situation reveals an increased process mainly on the 14th day after tumour implantation and a modulated action on the 21st day of tumour growth. The results indicate that leucine in the diet modulates some important key aspects of the proteasome pathway and inflammatory process in the cancer cachexia state.

Field of study: Medicine
Interfacing MATLAB with a parallel virtual processor for matrix algorithms

This paper describes the results of a project to interface MATLAB with a parallel virtual processor (PVP) that allows execution of matrix operations in MATLAB on a set of computers connected by a network. The software, a connection-oriented BSD socket-based client–server model, automatically partitions a MATLAB problem and delegates work to server processes running on separate remote machines. Experimental data on the matrix multiply operation shows that the speed improvement of the parallel implementation over the single-processor MATLAB algorithm depends on the size of the matrices, the number of processes, the speed of the processors, and the speed of the network connection. In particular, the advantage of doing matrix multiply in parallel increases as the size of the matrices increase. A speedup of 2.95 times was achieved in multiplying 2048 by 2048 square matrices using 15 workstations. The algorithm was also implemented on a network of four PC's, which was up to 2.5 times as fast as four workstations. The study also showed that there is an optimal number of processes for a particular problem, and so using more processes is not always faster.

Field of study: Computer science, Engineering
High-energy diffuse scattering on the 1-ID beamline at the advanced photon source.

This paper reports on experiments in which high-energy (65.35 keV) X-rays were used to record the detailed diffuse diffraction patterns of a number of ceramic materials. The methodology has enabled a greater q-range to be explored (up to sintheta/lambda approximately 0.97) than is possible with laboratory-based experiments, with better q-space resolution and increased sensitivity, thus allowing previously unseen detail in diffraction patterns to be recorded. In all, 11 sections of data have been collected for Ca-CSZ, eight for Y-CSZ and six for wüstite.

Field of study: Physics
The case for samples of anonymized records from the 1991 census.

"The census of population represents a rich source of social data. Other countries have released samples of anonymized records from their censuses to the research community for secondary analysis. So far this has not been done in Britain. The areas of research which might be expected to benefit from such microdata are outlined, and support is drawn from considering experience overseas. However, it is essential to protect the confidentiality of the data. The paper therefore considers the risks, both real and perceived, of identification of individuals from census microdata. The conclusion of the paper is that the potential benefits from census microdata are large and that the risks in terms of disclosure are very small. The authors therefore argue that the Office of Population Censuses and Surveys and the General Register Office of Scotland should release samples of anonymized records from the 1991 census for secondary analysis."

Field of study: Mathematics
Reduced-Dimension Clustering for Vegetation Segmentation

Segmentation of vegetation is a critical step in using machine vision for field automation tasks. A new method called reduced-dimensionclustering (RDC) was developed based on theoretical considerations about the color distribution of field images. RDC performed unsupervised classification of pixels in field images into vegetation and background classes. Bayes classifiers were then trained and used for vegetation segmentation. The performance of the classifiers trained using the RDC method was compared with that of other segmentation methods. The RDC method produced segmentation performance that was consistently high, with average segmentation success rates of 89.6% and 91.9% across both cloudy and sunny lighting conditions, respectively. Statistical analyses of segmentation performance coupled with three-dimensional visualization of classifier decision surfaces produced insight into why classifier performance varied across the methods. These results should lead to improvements in segmentation methods for field images acquired under variable lighting conditions.

Field of study: Agricultural and Food sciences
Evaluation of an instructional model to teach clinically relevant medicinal chemistry in a campus and a distance pathway.

To evaluate an instructional model for teaching clinically relevant medicinal chemistry.



An instructional model that uses Bloom's cognitive and Krathwohl's affective taxonomy, published and tested concepts in teaching medicinal chemistry, and active learning strategies, was introduced in the medicinal chemistry courses for second-professional year (P2) doctor of pharmacy (PharmD) students (campus and distance) in the 2005-2006 academic year. Student learning and the overall effectiveness of the instructional model were assessed. Student performance after introducing the instructional model was compared to that in prior years.



Student performance on course examinations improved compared to previous years. Students expressed overall enthusiasm about the course and better understood the value of medicinal chemistry to clinical practice.



The explicit integration of the cognitive and affective learning objectives improved student performance, student ability to apply medicinal chemistry to clinical practice, and student attitude towards the discipline. Testing this instructional model provided validation to this theoretical framework. The model is effective for both our campus and distance-students. This instructional model may also have broad-based applications to other science courses.

Field of study: Education, Medicine
Problems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. In this paper, we try to document the prospects of IFRS adoption and their impact on the financial reporting environment of Bangladesh considering the underlying institutional and economic factors. We argued about trade-off between the scale advantage of IFRSs (designed globally by the highly sophisticated authority) and the local advantage of decentralized adaptation.  It is also an effort to focus on the problems relating to adoption of IFRS in Bangladesh and to reach some concluding remarks for the better applicability of accounting standards in ensuring transparent information environment.

Field of study: Business