LLukas22/scidocs huggingface dataset:
Accounting Restatements: Are They Always Bad News for Investors?

This study investigates a large sample of financial statement restatements over the period 1986-2001, and compares restatements caused by changes in accounting principles to those caused by errors. Typically, investors perceive restatements as negative signals due to three potential reasons: (i) the restatement indicates problems with the accounting system that may be manifestations of broader operational (and managerial) problems, (ii) the restatement causes downward revisions in future cash flows expectations, and (iii) the restatement indicates managerial attempts to cover up income decline through “cooking the books”. We provide evidence that market reactions to restatements due to errors are generally negative. We show that these restatements come in periods of declining profits and lower profits than industry peers for the restating firms, consistent with both opportunistic managerial behavior and operational problems. However, investors’ reactions to income-increasing restatements due to errors are not different from zero, suggesting that the perceived failure of the accounting system is just offset by the upward revisions in future cash flow expectations in these cases of income-increasing errors. Thus, our combined results show that not all restatements are alike; users of the information need to carefully assess the existence and potential effects of the three factors that typically cause the downward revisions in stock prices on a case by case basis.
Diabetes and cardiovascular risk factor controls in Thai type 2 diabetes with no history of cardiovascular complications; situation and compliance to diabetes management guideline in Thailand.

BACKGROUND
Cardiovascular complication is one of the most important issues causing morbidity and death in diabetic patients. Primary prevention is a key to prevent this complication.


AIMS
The objective was to study the situations of diabetes and cardiovascular risk factor controls in Thai type 2 diabetic patients who had no history of cardiovascular complication at a university hospital in Thailand after the Thai diabetes management guideline was recently launched.


METHODS
The study was a cross-sectional survey in type 2 diabetes patients with no history of cardiovascular disease. Seven hundred and fourteen patients were enrolled in the study and 54.3% were females. The data were collected retrospectively from out-patient medical records and an electronic data base for the patients who were followed up at the hospital during January-December 2010. The most recent laboratory values were utilized in the analysis.


RESULTS
70%-90% of all patients were checked for HbA1c and lipid profiles (LDL-C, total cholesterol, triglycerides) at least once a year. It was observed that only 28% of the patients had HbA1c<6.5%. Furthermore, the percentages of the patients who had blood pressure <130/80 mmHg, and who had LDL-C<100 mg/dL were 28% and 41%, respectively.


CONCLUSION
Even though the practice guideline has been launched since 2008, diabetes, hypertension and dyslipidemia were still poorly controlled. Further study is recommended to identify factors influencing these outcomes as well as the policy of diabetic care in Thailand is needed to be seriously implemented.
Survey of pregnancy outcome in preterm premature rupture of membranes with amniotic fluid index <5 and ≥5.

OBJECTIVES
Preterm premature rupture of membranes (PPROM) is among the most important causes of perinatal morbidity and mortality. The aim of this study is to survey the pregnancy outcomes in preterm premature rupture of membranes with an amniotic fluid index of <5 and >5.


METHODS
This prospective cohort study was performed on 137 pregnant women complicated by preterm premature rupture of membranes (PPROM) with a gestational age of 28-34 weeks during October 2006 to October 2008. The patients were divided in two groups according to their amniotic fluid index; AFI<5 (77cases), AFI≥5 (60cases). The Chi-squared test for qualitative variables and T-student test for quantitative variables were used to analyze the results.


RESULTS
The results showed that there was no significant difference in terms of the number of pregnancies, gestational age at rupture of membranes and birthweight between the two groups. However, the results demonstrated that the patients with AFI<5 exhibited a significantly shorter latency period (p=0.049), a higher rate of cesarean due to fetal distress (p=0.008), a lower neonatal Apgar score in the first minute (p=0.0127) and a higher rate of neonatal death during the first week (p=0.045).


CONCLUSION
Overall, PPROM with oligohydroamnios is associated with shorter latency, higher rate of C/S, higher rate of early neonatal death and lower neonatal Apgar.
Efficient heuristic approach to dominance testing in CP-nets

CP-net (Conditional Preference Network) is one of the extensively studied languages for representing and reasoning with preferences. The fundamental operation of dominance testing in CP-nets, i.e. determining whether an outcome is preferred to another, is very important in many real-world applications. Current techniques for solving general dominance queries is to search for improving flipping sequence from one outcome to another as a proof of the dominance relation in all rankings satisfying the given CP-net. However, it is generally a hard problem even for binary-valued, acyclic CPnets and tractable search algorithms exist only for specific problem classes. Hence, there is a need for efficient algorithms and techniques for dominance testing in more general problem settings. In this paper, we propose a heuristic approach, called DT*, to dominance testing in arbitrary acyclic multi-valued CP-nets. Our proposed approach guides the search process efficiently and allows significant reduction of search effort without impacting soundness or completeness of the search process. We present results of experiments that demonstrate the computational efficiency and feasibility of our approach to dominance testing.
Good response to infliximab in rheumatoid arthritis following failure of interleukin-1 receptor antagonist.

AIM
To evaluate the efficacy of tumor necrosis factor inhibitor infliximab in patients with rheumatoid arthritis (RA) who were disease-resistant to recombinant human interleukin-1 receptor antagonist (IL-1Ra).


METHODS
A total of 104 patients with active RA despite methotrexate (MTX) treatment were enrolled in the open trial. Among them, 27 IL-1Ra nonresponders 'Switchers' and 51 biologic-naive patients 'Naivers' received an infusion of 3 mg/kg infliximab at weeks 0, 2, 6 and 14, combined with concurrent MTX therapy, while the other 26 patients who had never received any biologics 'Controls' continued MTX monotherapy. Clinical outcomes and safety were assessed at weeks 0, 2 and every 4 weeks thereafter for 18 weeks with the American College of Rheumatology (ACR) core set criteria, the Disease Activity Score in 28 joints, and records of adverse events (AEs) and abnormal laboratory findings.


RESULTS
At week 18, an ACR20 response was achieved in 56% of Switchers and 61% of Naivers, compared with 23% of Controls (P = 0.0013 and 0.0126, respectively). Compared with Controls, both Switchers and Naivers achieved a significant improvement in tender-joint count, swollen-joint count, patient's assessment of pain, patient's and physician's global assessment of disease activity, erythrocyte sedimentation rate and C-reactive protein. Switchers even achieved a greater benefit from health assessment questionnaire (HAQ) scores than Naivers. Infliximab was well tolerated, with a similar incidence of AEs across all study groups.


CONCLUSION
Switching from IL-1Ra to infliximab is effective in improving disease activity and maintaining joint function.
JSAT: Java Statistical Analysis Tool, a Library for Machine Learning

Java Statistical Analysis Tool (JSAT) is a Machine Learning library written in pure Java. It works to fill a void in the Java ecosystem for a general purpose library that is relatively high performance and flexible, which is not adequately fulfilled by Weka (Hall et al., 2009) and Java-ML (Abeel et al., 2009). Almost all of the algorithms are independently implemented using an Object-Oriented framework. JSAT is made available under the GNU GPL license here: https://github.com/EdwardRaff/JSAT.
Inability to demonstrate physiologic correlates of subjective improvement among patients taught the relaxation response

Objective:To assess whether the regular elicitation of the relaxation response produces sustained physiologic changes coincident with symptomatic relief or improved psychological state. Design:Prospective, cohort pilot study. Setting:Clinical research center within a teaching hospital. Patients:Thirteen athletic men, mean age 44.8 years, with borderline or labile hypertension, taking no medication. All 13 completed the study. Interventions:Three baseline assessments of psychological state, symptom checklist, and assessment of autonomic response to infusion of beta agonist (isoproternol). Daily relaxation response exercises for five consecutive weeks followed by repeat assessment of all parameters. Discontinuation of relaxation exercises for subsequent five weeks followed by repeat assessment of all parameters. Measurements and main results:After eliciting the relaxation response, subjects demonstrated significant decreases in anxiety (p<0.014) and somatic symptoms (p<0.02). Psychological and somatic variables returned toward baseline after the subsequent discontinuation of relaxation exercises. No significant concomitant change in urinary catecholamines, heart rate response to isoproterenol, blood pressure, pulse rate, or serum cholesterol was demonstrated. Conclusion:The regular elicitation of the relaxation response can improve psychological performance and reduce symptoms. However, the physiologic mechanism whereby these psychological and symptomatic improvements occur remains poorly understood and warrants further investigation.
Acme: architectural description of component-based systems

Over the past decade there has been considerable experimentation with the design of architecture description languages that can provide a formal basis for description and analysis of the architectures of component-based systems. As the eld has matured there has emerged among the software architecture research community general consensus about many aspects of the foundations for architectural representation and analysis. One result has been the development of a generic architecture description language, called Acme, that can serve as a common representation for software architectures and that permits the integration of diverse collections of independently developed architectural analysis tools. In this paper we describe the Acme language and tools, and our experience in using it to integrate architecture analysis tools and to describe component-based systems.
The IFC-based path planning for 3D indoor spaces

Path planning is a fundamental problem, especially for various AEC applications, such as architectural design, indoor and outdoor navigation, and emergency evacuation. However, the conventional approaches mainly operate path planning on 2D drawings or building layouts by simply considering geometric information, while losing abundant semantic information of building components. To address this issue, this paper introduces a new method to cope with path planning for 3D indoor space through an IFC (Industry Foundation Classes) file as input. As a major data exchange standard for Building Information Modeling (BIM), the IFC standard is capable of restoring both geometric information and rich semantic information of building components to support lifecycle data sharing. The method consists of three main steps: (1) extracting both geometric and semantic information of building components defined within the IFC file, (2) discretizing and mapping the extracted information into a planar grid, (3) and finally finding the shortest path based on the mapping for path planning using Fast Marching Method. The paper aims to process different kinds of building components and their corresponding properties to obtain rich semantic information that can enhance applications of path planning. In addition, the IFC-based distributed data sharing and management is implemented for path planning. The paper also presents some experiments to demonstrate the accuracy, efficiency and adaptability of the method. Video demonstration is available from http://cgcad.thss.tsinghua.edu.cn/liuyushen/ifcpath/. 2012 Elsevier Ltd. All rights reserved.
The role of brain barriers in fluid movement in the CNS: is there a ‘glymphatic’ system?

Brain fluids are rigidly regulated to provide stable environments for neuronal function, e.g., low K+, Ca2+, and protein to optimise signalling and minimise neurotoxicity. At the same time, neuronal and astroglial waste must be promptly removed. The interstitial fluid (ISF) of the brain tissue and the cerebrospinal fluid (CSF) bathing the CNS are integral to this homeostasis and the idea of a glia-lymph or ‘glymphatic’ system for waste clearance from brain has developed over the last 5 years. This links bulk (convective) flow of CSF into brain along the outside of penetrating arteries, glia-mediated convective transport of fluid and solutes through the brain extracellular space (ECS) involving the aquaporin-4 (AQP4) water channel, and finally delivery of fluid to venules for clearance along peri-venous spaces. However, recent evidence favours important amendments to the ‘glymphatic’ hypothesis, particularly concerning the role of glia and transfer of solutes within the ECS. This review discusses studies which question the role of AQP4 in ISF flow and the lack of evidence for its ability to transport solutes; summarizes attributes of brain ECS that strongly favour the diffusion of small and large molecules without ISF flow; discusses work on hydraulic conductivity and the nature of the extracellular matrix which may impede fluid movement; and reconsiders the roles of the perivascular space (PVS) in CSF–ISF exchange and drainage. We also consider the extent to which CSF–ISF exchange is possible and desirable, the impact of neuropathology on fluid drainage, and why using CSF as a proxy measure of brain components or drug delivery is problematic. We propose that new work and key historical studies both support the concept of a perivascular fluid system, whereby CSF enters the brain via PVS convective flow or dispersion along larger caliber arteries/arterioles, diffusion predominantly regulates CSF/ISF exchange at the level of the neurovascular unit associated with CNS microvessels, and, finally, a mixture of CSF/ISF/waste products is normally cleared along the PVS of venules/veins as well as other pathways; such a system may or may not constitute a true ‘circulation’, but, at the least, suggests a comprehensive re-evaluation of the previously proposed ‘glymphatic’ concepts in favour of a new system better taking into account basic cerebrovascular physiology and fluid transport considerations.
Salience of loss of control for pediatric binge episodes: does size really matter?

OBJECTIVE
The subjective experience of loss of control (LOC) during eating, independent of overeating, may be a salient marker of disordered eating and risk for overweight in youth. However, few studies have directly tested this notion in an adequately powered sample.


METHOD
Three-hundred-sixty-seven youth (M ± SD age = 12.7 ± 2.8 y) were categorized as reporting objective binge eating (OBE; 12.5%), subjective binge eating (SBE; 11.4%), objective overeating without LOC (OO; 18.5%), or no episodes (NE; 57.5%). Disordered eating attitudes, general psychopathology, and adiposity were assessed.


RESULTS
Children with OBE and SBE generally did not differ in their disordered eating attitudes, emotional eating, eating in the absence of hunger, depressive and anxiety symptoms, or adiposity. However, both OBE and SBE youth had significantly greater disordered eating attitudes, emotional eating, eating in the absence of hunger, depressive and anxiety symptoms, and adiposity compared to those with OO or NE (ps < .05).


DISCUSSION
For non-treatment-seeking youth, LOC during eating episodes, rather than episode size, appears to be the most salient marker of eating and weight problems.
Cache Conscious Indexing for Decision-Support in Main Memory

We study indexing techniques for main memory, including hash indexes, binary search trees, T-trees, B+-trees, interpolation search, and binary search on arrays. In a decision-support context, our primary concerns are the lookup time, and the space occupied by the index structure. Our goal is to provide faster lookup times than binary search by paying attention to reference locality and cache behavior, without using substantial extra space. We propose a new indexing technique called “Cache-Sensitive Search Trees” (CSS-trees). Our technique stores a directory structure on top of a sorted array. Nodes in this directory have size matching the cache-line size of the machine. We store the directory in an array and do not store internal-node pointers; child nodes can be found by performing arithmetic on array offsets. We compare the algorithms based on their time and space requirements. We have implemented all of the techniques, and present a performance study on two popular modern machines. We demonstrate that with ∗This research was supported by a David and Lucile Packard Foundation Fellowship in Science and Engineering, by an NSF Young Investigator Award, by NSF grant number IIS-98-12014, and by NSF CISE award CDA-9625374. Permission to copy without fee all or part of this material is granted provided that the copies are not made or distributed for direct commercial advantage, the VLDB copyright notice and the title of the publication and its date appear, and notice is given that copying is by permission of the Very Large Data Base Endowment. To copy otherwise, or to republish, requires a fee and/or special permission from the Endowment. Proceedings of the 25th VLDB Conference, Edinburgh, Scotland, 1999. a small space overhead, we can reduce the cost of binary search on the array by more than a factor of two. We also show that our technique dominates B+-trees, T-trees, and binary search trees in terms of both space and time. A cache simulation verifies that the gap is due largely to cache misses.
Fostering IT-Enabled Business Innovation at YCH Group

As the business environment becomes more global and competitive, organizations need to pay more managerial attention to systematically encouraging business innovation. Singapore-based YCH Group, a leader in end-to-end supply chain solutions in the AsiaPacific region, has addressed the issue of stimulating business innovation. This article describes its experiences and offers three lessons for encouraging IT-based innovation.
N-acetylcysteine improves arterial vascular reactivity in patients with chronic kidney disease.

BACKGROUND
Patients with stage 5 chronic kidney disease show increased cardiovascular morbidity and mortality that are partly related to impaired arterial vascular reactivity. We investigated whether intravenous administration of the antioxidant acetylcysteine improves arterial vascular reactivity in these patients.


METHODS
Arterial vascular reactivity was determined during reactive hyperemia by photoplethysmography of digital pulse waves in a randomized, prospective, placebo-controlled cross-over study of 24 patients with stage 5 chronic kidney disease with and without infusion of acetylcysteine during hemodialysis. Acetylcysteine (5 g in 5% glucose in a final volume of 50 ml) was continuously administered intravenously during one hemodialysis session.


RESULTS
In the absence of acetylcysteine, the reflective index was 38.5 +/- 9.4 (mean +/- SD; n = 24) at baseline and 33.8 +/- 9.9 during reactive hyperemia, immediately after the hemodialysis session; thus there was no significant vasodilatation (p > 0.05), indicating impaired arterial vascular reactivity in these patients. However, when the hemodialysis session in the same patients was performed in the presence of acetylcysteine, the reflective index significantly decreased from 37.9 +/- 8.6 at baseline to 30.2 +/- 10.3 during reactive hyperemia (n = 24; p < 0.01).


CONCLUSION
The present study shows that intravenous administration of acetylcysteine during hemodialysis significantly improves arterial vascular reactivity during reactive hyperemia.
The magic size determined by valence fluctuation in germanium atom clusters

When the size of solids becomes smaller than the critical size of the nanometre scale, their bonding states and atom periodicity are influenced. As a result, the properties of materials are changed remarkably [1]. Such functional ultrafine particles are here named "atom clusters". The interatomic bondings, particularly in atom clusters, differ from those in bulk crystals because the size of the region affected by the long-range interaction force among the constitutive atoms is close to or larger than the cluster size. We call such a cluster size the "magic size". The behaviour of semiconducting materials in the size below the magic size, particularly relating to structural fluctuations, has been observed as follows. The relationship between the crystalline size and lattice constant of silicon measured by X-ray diffraction suggested that amorphization occurs with decreasing crystalline size [2]. In addition, the Raman spectra of silicon and germanium ultrafine particles changed to amorphous-like spectra with decreasing particle sizes [3-5]. These results show that the magic size is 2-10 nm in covalent materials, such as silicon and germanium. The purpose of this work was to determine the magic size of germanium on the basis of a fluctuation of the valence electronic states in germanium atom clusters by Auger valence-electron spectroscopy (AES). Germanium atom clusters were prepared by the vacuum vapour deposition method. Germanium was first evaporated on a film-substrate of amorphous carbon from a tungsten filament under a base pressure below 4.0 x 10 -8 Pa at room temperature. The germanium deposition here became an amorphous film. Therefore, in order to form atom clusters, these films were heated by electron bombardment at 573 K for 1.8 ks (the formation of atom clusters under this condition was ascertained by in situ observation under heating in a transmission electron microscope (TEM)). The cluster sizes were controlled by the germanium coverages. After the preparations, the Ge Auger valence spectra were measured in the first-derivative mode with the resolution of A E / E = 0.3% by summing up more than 30 scans and processing by numerical integrations. The electron gun was operated at the primary acceleration voltage of 3 kV and the primary specimen current of 0.2 ~tA. The size distributions of clusters in the same specimen as that measured by AES were estimated by TEM observation. The average diameters were calculated from histograms. In addition, the germanium atom dusters were formed on MgO single crystals under the same conditions to observe the profile images of the clusters. The microstructures were observed by the many-beam lattice image method. The TEM used was operated at 200 and 300 kV. It was confirmed that the specimen was not damaged by the primary electron beam from 200 to 300 kV. Fig. 1 shows the Ge (M2,3Mn5V) Auger valence spectra as a function of the cluster size, where V indicates the Ge 4s(N1) and 4p(N23) valence states. As the Auger lineshape fluctuates variously in clusters below about 7 nm in size, a typical one (i.e.