LLukas22/scidocs huggingface dataset:
Will Harmonizing Accounting Standards Really Harmonize Accounting ?

International harmonization of accounting standards appears to be inevitable. However, little evidence exists regarding whether harmonizing accounting standards will result in actual harmonization of accounting practices. Using a sample of non-US firms that adopt US GAAP to provide evidence on this issue, we find that most firms that adopt US GAAP adjust their accounting methods to those required by US GAAP. Properties of the firms’ accounting numbers also change significantly after adopting US GAAP, but do not fully converge towards that of US firms. In the cross-section, regulatory oversight is associated with more successful implementation of US GAAP; firm-specific capital market incentives are not. These results suggest that harmonizing accounting standards may result in more comparable accounting methods and numbers, but that effective regulatory oversight will be important in reaching this outcome. JEL classification: F00, G15, M41
Tumor flare reaction associated with lenalidomide treatment in patients with chronic lymphocytic leukemia predicts clinical response.

BACKGROUND
In patients with chronic lymphocytic leukemia (CLL), treatment with lenalidomide induces a unique, previously uncharacterized, immune response called tumor flare reaction (TFR). The clinical significance of this reaction remains unknown.


METHODS
Forty-five patients with CLL who were treated with lenalidomide in a phase 2 clinical trial were evaluated for the clinical features, intensity, and duration of TFR. Correlation was made with tumor response and the immune cellular microenvironment. Steroids for the prophylaxis of TFR was not given to patients in Group A (n = 29) whereas patients in Group B (n = 16) received low-dose prednisone as well as a slow dose escalation of lenalidomide for the prevention of TFR.


RESULTS
Thirty (67%) patients experienced a TFR, with a grade 2 or 3 reaction (according to National Cancer Institute Common Toxicity Criteria [version 3.0]) observed in 33% of patients (47% in Group A and 9% in Group B; P = .05). The median time to onset of the TFR was 6 days, and was longer in the patients receiving prophylaxis (4 days vs 9 days, respectively; P = .01). A complete response was observed in 7 of 30 (23%) patients with TFR and 1 of 15 (7%) patients without TFR. The median progression-free survival was 19.9 months and 19.4 months, respectively, for patients with versus those without TFR (P = .92).


CONCLUSIONS
TFR is a unique immune-mediated phenomenon noted with lenalidomide treatment only in patients with CLL that correlates with clinical response. It can be effectively managed with anti-inflammatory agents.
Kuwaiti parents' knowledge of first-aid measures of avulsion and replantation of teeth.

OBJECTIVE
The aim of this study was to assess the knowledge level of emergency measures for tooth avulsion among Kuwaiti parents.


SUBJECTS AND METHODS
Sixty-three parents completed an Arabic language questionnaire about their first-aid knowledge. The following fields of knowledge were assessed: general body injury treatment principles, tooth avulsion and replantation principles, avulsed permanent/primary teeth, cleaning of an avulsed tooth before replantation, extra-alveolar time and storage media. For each category, a score ranging from 0 to 3 was possible.


RESULTS
Experience of first-aid information or training was seen in 12 (19%) except for dental injuries, which had not been included in such first-aid information. Knowledge was demonstrated in 52 (82%) about first aid of minor body injuries, yet the knowledge of how to manage avulsed teeth was poor, as 50-54 (79-86%) parents had no knowledge of how to manage an avulsed tooth in the specific modes of treatment measured. There was no difference in knowledge between mothers and fathers, young or old, nor was knowledge greater in parents with an academic education.


CONCLUSION
First-aid knowledge in Kuwaiti parents is lacking for avulsion and replantation of teeth despite a high level of knowledge of how to manage simple body injuries. Knowledge of first-aid measures regarding avulsion and replantation of teeth should be increased by intervention programs.
Evidence-based guidelines for the chiropractic treatment of adults with headache.

OBJECTIVE
The purpose of this manuscript is to provide evidence-informed practice recommendations for the chiropractic treatment of headache in adults.


METHODS
Systematic literature searches of controlled clinical trials published through August 2009 relevant to chiropractic practice were conducted using the databases MEDLINE; EMBASE; Allied and Complementary Medicine; the Cumulative Index to Nursing and Allied Health Literature; Manual, Alternative, and Natural Therapy Index System; Alt HealthWatch; Index to Chiropractic Literature; and the Cochrane Library. The number, quality, and consistency of findings were considered to assign an overall strength of evidence (strong, moderate, limited, or conflicting) and to formulate practice recommendations.


RESULTS
Twenty-one articles met inclusion criteria and were used to develop recommendations. Evidence did not exceed a moderate level. For migraine, spinal manipulation and multimodal multidisciplinary interventions including massage are recommended for management of patients with episodic or chronic migraine. For tension-type headache, spinal manipulation cannot be recommended for the management of episodic tension-type headache. A recommendation cannot be made for or against the use of spinal manipulation for patients with chronic tension-type headache. Low-load craniocervical mobilization may be beneficial for longer term management of patients with episodic or chronic tension-type headaches. For cervicogenic headache, spinal manipulation is recommended. Joint mobilization or deep neck flexor exercises may improve symptoms. There is no consistently additive benefit of combining joint mobilization and deep neck flexor exercises for patients with cervicogenic headache. Adverse events were not addressed in most clinical trials; and if they were, there were none or they were minor.


CONCLUSIONS
Evidence suggests that chiropractic care, including spinal manipulation, improves migraine and cervicogenic headaches. The type, frequency, dosage, and duration of treatment(s) should be based on guideline recommendations, clinical experience, and findings. Evidence for the use of spinal manipulation as an isolated intervention for patients with tension-type headache remains equivocal.
Asymptotic Analysis of Large Cooperative Relay Networks Using Random Matrix Theory

Cooperative transmission is an emerging communication technology that takes advantage of the broadcast nature of wireless channels. In cooperative transmission, the use of relays can create a virtual antenna array so that multiple-input/multiple-output (MIMO) techniques can be employed. Most existing work in this area has focused on the situation in which there are a small number of sources and relays and a destination. In this paper, cooperative relay networks with large numbers of nodes are analyzed, and in particular the asymptotic performance improvement of cooperative transmission over direction transmission and relay transmission is analyzed using random matrix theory. The key idea is to investigate the eigenvalue distributions related to channel capacity and to analyze the moments of this distribution in large wireless networks. A performance upper bound is derived, the performance in the low signal-to-noise-ratio regime is analyzed, and two approximations are obtained for high and low relayto-destination link qualities, respectively. Finally, simulations are provided to validate the accuracy of the analytical results. The analysis in this paper provides important tools for the understanding and the design of large cooperative wireless networks.
Audio-Visual Speech Recognition Using Lip Information Extracted from Side-Face Images

This paper proposes an audio-visual speech recognition method using lip information extracted from side-face images as an attempt to increase noise robustness in mobile environments. Our proposed method assumes that lip images can be captured using a small camera installed in a handset. Two different kinds of lip features, lip-contour geometric features and lip-motion velocity features, are used individually or jointly, in combination with audio features. Phoneme HMMs modeling the audio and visual features are built based on the multistream HMM technique. Experiments conducted using Japanese connected digit speech contaminated with white noise in various SNR conditions show effectiveness of the proposed method. Recognition accuracy is improved by using the visual information in all SNR conditions. These visual features were confirmed to be effective even when the audio HMM was adapted to noise by the MLLR method.
Effectiveness of myofascial release in the management of chronic low back pain in nursing professionals.

OBJECTIVE
To investigate whether Myofascial release (MFR) when used as an adjunct to specific back exercises (SBE) reduces pain and disability in chronic low back pain (CLBP) in comparison with a control group receiving a sham Myofascial release (SMFR) and specific back exercises (SBE) among nursing professionals.


DESIGN
Randomized, controlled, single blinded trial.


SETTING
Nonprofit research foundation clinic in Kerala, India.


PARTICIPANTS
Nursing professionals (N = 80) with chronic low back pain (CLBP).


INTERVENTIONS
MFR group or control group. The techniques were administered by physiotherapists certified in MFR and consisted of 24 sessions per client over 8 weeks.


MAIN OUTCOME MEASURE
The McGill Pain Questionnaire (MPQ) was used to assess subjective pain experience and Quebec Back Pain Disability Scale (QBPDS) was used to assess the disability associated with CLBP. The primary outcome measure was the difference in MPQ and QBPDS scores between week 1 (pretest score), week 8 (posttest score), and follow-up at week 12 after randomization.


RESULTS
The simple main effects analysis showed that the MFR group performed better than the control group in weeks 8 and 12 (P < 0.005). The patients in the MFR group reported a 53.3% reduction in their pain and 29.7% reduction in functional disability as shown in the MPQ and QBPDS scores in week 8, whereas patients in the control group reported a 26.1% and 9.8% reduction in their MPQ and QBPDS scores in week 8, which persisted as a 43.6% reduction of pain and 22.7% reduction of functional disability in the follow-up at week 12 in the MFR group compared to the baseline. The proportion of responders, defined as participants who had at least a 50% reduction in pain between weeks 1 and 8, was 73% in the MFR group and 0% in the control group, which was 0% for functional disability in the MFR and control group.


CONCLUSIONS
This study provides evidence that MFR when used as an adjunct to SBE is more effective than a control intervention for CLBP in nursing professionals.
A Brief Guide to Biology

1. Science and the Real World Unit 1: Essential Parts: Atoms, Molecules, and Cells 2. Chemistry and Life 3. Biological Molecules 4. Exploring Life's Home: The Cell 5. On Life's Edge: The Plasma Membrane Unit 2: Energy and Life 6. Powering Life: An Introduction to Energy 7. Supplying the Body with Energy 8. The Green World's Gift: Photosynthesis Unit 3: How Life Goes On: Genetics 9. Genetics, Mitosis, and Cytokinesis 10. Preparing for Sexual Reproduction: Meiosis 11. Mendel and His Discoveries 12. Genetic Inheritance and Health 13. DNA Structure and Replication 14. How Proteins are Made 15. Biotechnology Unit 4: Life's Organizing Principle: Evolution and the Diversity of Life 16. How Life Was Shaped: An Introduction to Evolution 17. The Means of Evolution: Microevolution 18. Macroevolution: The Origin of Species 19. The History of Life on Earth 20. Microbes: The Diversity of Life 1 21. Fungi and Plants: The Diversity of Life 2 22. Animals: The Diversity of Life 3 Unit 5: The Living World as a Whole: Ecology 23. Populations and Communities in Ecology 24. Ecosystems and Biomes
Electrical characterization of interdigital electrode based on cyclic voltammetry performances

Cyclic voltammetry is a common characterization technique for electrochemical reactions of electroactive species. Cyclic voltammetry is an important characteristic to determine the performances of energy storage devices such as battery and supercapacitor. In this paper we focus on the interdigital electrode with the various physical parameters such as gap, width and length of electrodes to increase the current response based on cyclic voltammetry performances. 2-D cyclic voltammetry time dependent model was developed. The interdigital electrode array consists of working electrode and counter electrode and the reaction at the working electrode is described by concentration dependent Butler-Volmer kinetics. The counter electrode is modeled so that it acts like an ideal reference electrode. In the design, the counter electrode with respect to ground is set to zero. The applied cell potential range from -0.5V to 0.5V. To explore the performances on cyclic voltammetry with different physical parameters of interdigital electrode, Comsol Multiphysics ver.4.2a is used to design the interdigital electrode, and the cyclic voltammetry was plotted. The maximum current response achieved is 1.6 A/m corresponding to gap of electrodes of 250 um. For the width and length of the electrodes, the maximum current response is 0.85 A/m and 1.6 A/m respectively corresponding the width of electrodes of 50 um and the length of electrodes of 700 um.
Sinistral portal hypertension after pancreaticoduodenectomy with splenic vein ligation.

BACKGROUND
Splenic vein ligation may result in sinistral (left-sided) portal hypertension and gastrointestinal haemorrhage. The aim of this study was to analyse the pathogenesis of sinistral portal hypertension following splenic vein ligation in pancreaticoduodenectomy.


METHODS
Patients who underwent pancreaticoduodenectomy for pancreatic cancer between January 2005 and December 2012 were included in this retrospective study. The venous flow pattern from the spleen and splenic hypertrophy were examined after surgery.


RESULTS
Of 103 patients who underwent pancreaticoduodenectomy with portal vein resection, 43 had splenic vein ligation. There were two predominant venous flow patterns from the spleen. In the varicose route (27 patients), flow from the spleen passed to colonic varices and/or other varicose veins. In the non-varicose route, flow from the spleen passed through a splenocolonic collateral (14 patients) or a spontaneous splenorenal shunt (2 patients). The varicose route was associated with significantly greater splenic hypertrophy than the non-varicose route (median splenic hypertrophy ratio 1·52 versus 0·94; P < 0·001). All patients with the varicose route had colonic varices, and none had a right colic marginal vein at the hepatic flexure.


CONCLUSION
Pancreaticoduodenectomy with splenic vein ligation may lead to sinistral portal hypertension. To avoid the development of varices, it is important to preserve the right colic marginal vein. Reconstruction of the splenic vein should be considered if the right colic marginal vein is divided.
CDKL5 mutations cause infantile spasms, early onset seizures, and severe mental retardation in female patients.

OBJECTIVE
To determine the frequency of mutations in CDKL5 in both male and female patients with infantile spasms or early onset epilepsy of unknown cause, and to consider whether the breadth of the reported phenotype would be extended by studying a different patient group.


METHODS
Two groups of patients were investigated for CDKL5 mutations. Group 1 comprised 73 patients (57 female, 16 male) referred to Cardiff for CDKL5 analysis, of whom 49 (42 female, 7 male) had epileptic seizure onset in the first six months of life. Group 2 comprised 26 patients (11 female, 15 male) with infantile spasms previously recruited to a clinical trial, the UK Infantile Spasms Study. Where a likely pathogenic mutation was identified, further clinical data were reviewed.


RESULTS
Seven likely pathogenic mutations were found among female patients from group 1 with epileptic seizure onset in the first six months of life, accounting for seven of the 42 in this group (17%). No mutations other than the already published mutation were found in female patients from group 2, or in any male patient from either study group. All patients with mutations had early signs of developmental delay and most had made little developmental progress. Further clinical information was available for six patients: autistic features and tactile hypersensitivity were common but only one had suggestive Rett-like features. All had a severe epileptic seizure disorder, all but one of whom had myoclonic jerks. The EEG showed focal or generalised changes and in those with infantile spasms, hypsarrhythmia. Slow frequencies were seen frequently with a frontal or fronto-temporal predominance and high amplitudes.


CONCLUSIONS
The spectrum of the epileptic seizure disorder, and associated EEG changes, in those with CDKL5 mutations is broader than previously reported. CDKL5 mutations are a significant cause of infantile spasms and early epileptic seizures in female patients, and of a later intractable seizure disorder, irrespective of whether they have suspected Rett syndrome. Analysis should be considered in these patients in the clinical setting.
Physical-activity coaching and health status in rheumatoid arthritis: a person-oriented approach.

PURPOSE
No interventions to promote physical activity can succeed for all participants. Insights into the specific characteristics of those who do succeed are needed. One aim was to investigate whether a selection of correlates of general health perception creates cluster typologies in individuals with rheumatoid arthritis (RA). Another was to evaluate whether magnitude of change in health status differs between clusters after a 1-year coaching intervention targeting health-enhancing physical activity.


METHOD
Two hundred and twenty-eight patients (74% women, mean age 56 years, disease duration 1 year) with RA, from 10 rheumatology clinics in Sweden, participated. The patients were assigned at random to intervention or control. The intervention group underwent 1 year of coaching to adopt health-enhancing physical activity (moderately intensive, 30 min/day, > 4 days/week). The cluster analysis included five correlates of general health perception: disease activity; pain; timed standing; activity limitation; and self-reported physical activity. The primary outcome of the coaching intervention was self-reported health status.


RESULTS
One-hundred and forty-six patients were eligible for inclusion in the cluster analysis. The eight clusters identified both at baseline and post interventions were operationalized according to the number of cluster variables affected: less (LE) affected or more (MO) affected, respectively. Clusters with LE affected variables had significantly better general health perception at baseline than those with MO affected variables. Further, coached individuals in MO affected clusters significantly improved self-reported health status compared both to those coached in LE affected clusters and to those in MO affected clusters in the control group.


CONCLUSION
This person-based approach contributed more than did the results in a previous randomized controlled trial to the understanding of which patients benefit most from the present physical-activity coaching intervention. The intervention may thus be most beneficial for individuals more severely affected by their disease at baseline.
Comparative Analysis of Various Multiuser Detection Techniques in SDMA-OFDM System Over the Correlated MIMO Channel Model for IEEE 802 . 16 n

SDMA (Space-Division Multiple Access) is a MIMO (Multiple-Input and Multiple-Output) based wireless communication network architecture which has the potential to significantly increase the spectral efficiency and the system performance. The maximum likelihood (ML) detection provides the optimal performance, but its complexity increases exponentially with the constellation size of modulation and number of users. The QR decomposition (QRD) MUD can be a substitute to ML detection due its low complexity and near optimal performance. The minimum mean-squared-error (MMSE) multiuser detection (MUD) minimises the mean square error (MSE), which may not give guarantee that the BER of the system is also minimum. But the minimum bit error rate (MBER) MUD performs better than the classic MMSE MUD in term of minimum probability of error by directly minimising the BER cost function. Also the MBER MUD is able to support more users than the number of receiving antennas, whereas the rest of MUDs fail in this scenario. In this paper the performance of various MUD techniques is verified for the correlated MIMO channel models based on IEEE 802.16n standard. Keywords— Multiple input multiple output, multiuser detection, orthogonal frequency division multiplexing, space division multiple access, Bit error rate
Calcitonin-gene-related peptide stimulates stromal cell osteogenic differentiation and inhibits RANKL induced NF-kappaB activation, osteoclastogenesis and bone resorption.

Previously we observed that capsaicin treatment in rats inhibited sensory neuropeptide signaling, with a concurrent reduction in trabecular bone formation and bone volume, and an increase in osteoclast numbers and bone resorption. Calcitonin-gene-related peptide (CGRP) is a neuropeptide richly distributed in sensory neurons innervating the skeleton and we postulated that CGRP signaling regulates bone integrity. In this study we examined CGRP effects on stromal and bone cell differentiation and activity in vitro. CGRP receptors were detected by immunocytochemical staining and real time PCR assays in mouse bone marrow stromal cells (BMSCs) and bone marrow macrophages (BMMs). CGRP effects on BMSC proliferation and osteoblastic differentiation were studied using BrdU incorporation, PCR products, alkaline phosphatase (ALP) activity, and mineralization assays. CGRP effects on BMM osteoclastic differentiation and activity were determined by quantifying tartrate-resistant acid phosphatase positive (TRAP(+)) multinucleated cells, pit erosion area, mRNA levels of TRAP and cathepsin K, and nuclear factor-kappaB (NF-kappaB) nuclear localization. BMSCs, osteoblasts, BMMs, and osteoclasts all expressed CGRP receptors. CGRP (10(-10)-10(-8) M) stimulated BMSC proliferation, up-regulated the expression of osteoblastic genes, and increased ALP activity and mineralization in the BMSCs. In BMM cultures CGRP (10(-8) M) inhibited receptor activator of NF-kappaB ligand (RANKL) activation of NF-kappaB. CGRP also down-regulated osteoclastic genes like TRAP and cathepsin K, decreased the numbers of TRAP(+) cells, and inhibited bone resorption activity in RANKL stimulated BMMs. These results suggest that CGRP signaling maintains bone mass both by directly stimulating stromal cell osteoblastic differentiation and by inhibiting RANKL induced NF-kappaB activation, osteoclastogenesis, and bone resorption.