Miracle-dz/UniFAR-FTUs huggingface dataset:
Impact of Mandatory IFRS Implementation on Earnings Quality. Evidence from the Warsaw Stock Exchange

The main objective of financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions (IAS 1, 2011). Earnings are one of the most aggregated and most important financial performance measures used by decision makers. Earnings are used both for company valuation purposes and management performance evaluation purposes. It may suggest that the term „earnings quality” is connected with the possibility for users to make better decisions. However, „earnings quality” may be understood also as complying with existing accounting regulations and not hiding any material items which, if revealed, might result in a lower grading of an entity by the users of the financial statements (including financial analysts). Different decision makers should be aware of the different components (and items, and relationships among them) of financial statements, as well as different kinds of information which may be of interest. In other words, earnings quality should be evaluated only when specifying the decision context (Dechow et al., 2009, 2010). According to an extensive literature review conducted by Dechow et al. (2010) the term „earnings quality” was used as early as the 1930’s, by Graham and Dodd in their book Security Analysis and it was reintroduced by O’Glove’s financial analysis textbook Quality of Earnings published in 1987. Bernstein and Siegel (1979) defined the elements of earnings quality as integrity, reliability and predictability. Nowadays, quality of earnings is a construct quite widely discussed in accounting literature (Demski, 1998; Dechow, Dichev, 2002; Abody et al., 2005; Ball,
Antibodies to Thrombomodulin Induce Receptor-Mediated Endocytosis in Human Saphenous Vein Endothelial Cells

Summary The membrane glycoprotein thrombomodulin (TM) is an essential endothelial cell (EC) cofactor, which forms a 1:1 stoichiometric complex with thrombin. Binding of thrombin to the high affinity TM receptor transforms its procoagulant activity into an anticoagulant potential, by activating protein C. The fate of TM in the presence of thrombin is still unclear: some authors claim that the thrombin-TM complex is internalized in EC, while others find this complex to be stable for at least 2 h at 37° C on the EC surface. In the present study, we investigated the interactions of thrombin and Fab-fragments of anti-TM antibodies, coupled to 5 or 15 nm gold particles with saphenous vein endothelial cells. Our results demonstrate that TM can be observed both on the plasma membrane and in coated structures only in the presence of anti-TM antibodies. Addition of thrombin decreased the extent of this labeling, while in double labeling experiments, where cells were incubated with 5 nm gold coupled thrombin and 15 nm gold coupled Fab fragments of anti-TM antibodies, thrombin was cointernalized only when anti-TM antibodies were present. These results show that thrombin-TM complex is not significantly internalized in EC. The internalization of this complex induced by anti-TM antibodies could play an important role in the thrombotic complications induced by anti-EC autoantibodies.
A Well-Tempered Landscape for Non-convex Robust Subspace Recovery

We present a mathematical analysis of a non-convex energy landscape for robust subspace recovery. We prove that an underlying subspace is the only stationary point and local minimizer in a specified neighborhood under a deterministic condition on a dataset. If the deterministic condition is satisfied, we further show that a geodesic gradient descent method over the Grassmannian manifold can exactly recover the underlying subspace when the method is properly initialized. Proper initialization by principal component analysis is guaranteed with a simple deterministic condition. Under slightly stronger assumptions, the gradient descent method with a piecewise constant step-size scheme achieves linear convergence. The practicality of the deterministic condition is demonstrated on some statistical models of data, and the method achieves almost state-of-the-art recovery guarantees on the Haystack Model for different regimes of sample size and ambient dimension. In particular, when the ambient dimension is fixed and the sample size is large enough, we show that our gradient method can exactly recover the underlying subspace for any fixed fraction of outliers (less than 1).
Relationship between Bruxism and Malocclusion among Preschool Children in Isfahan

Background and aims Bruxism is defined as a habitual nonfunctional forceful contact between occlusal tooth surfaces. In younger children bruxism may be a consequence of the masticatory neuromuscular system immaturity. The aim of this study was to assess the prevalence of bruxism and investigate the relationship between occlusal factors and bruxism among preschool children. Materials and methods In this cross-sectional survey, 400 3-6-year-old children were selected randomly from different preschools in Isfahan, Iran. The subjects were divided into two groups of bruxers and non-bruxers as determined by the clinical examination and their parents’ reports. The examiner recorded the primary canines (Class I, Class II, and Class III) and molars (mesial step, distal step, flash terminal plane) relationship, existence of anterior and posterior crossbite, open and deep bite. Also, rotated teeth, food impaction, sharp tooth edges, high restorations, extensive tooth caries, and painful teeth (categorized as irritating tooth conditions) were evaluated. The relationship between bruxism and occlusal factors and irritating tooth conditions was evaluated with chi-square test. Results Bruxism was seen in 12.75% of the subjects. Statistically significant relationships existed between bruxism and some occlusal factors, such as flash terminal plane (P = 0.023) and mesial step (P = 0.001) and also, between food impaction, extensive tooth caries, tooth pain, sharp tooth edge and bruxism. Conclusion The results showed significant relationship of bruxism with primary molar relationships and irritating tooth conditions among preschool children.
Improved Neural Relation Detection for Knowledge Base Question Answering

Relation detection is a core component of many NLP applications including Knowledge Base Question Answering (KBQA). In this paper, we propose a hierarchical recurrent neural network enhanced by residual learning which detects KB relations given an input question. Our method uses deep residual bidirectional LSTMs to compare questions and relation names via different levels of abstraction. Additionally, we propose a simple KBQA system that integrates entity linking and our proposed relation detector to make the two components enhance each other. Our experimental results show that our approach not only achieves outstanding relation detection performance, but more importantly, it helps our KBQA system achieve state-of-the-art accuracy for both single-relation (SimpleQuestions) and multi-relation (WebQSP) QA benchmarks.
Targeting the Fas/Fas ligand pathway in cancer

Fas is a transmembrane receptor that can induce apoptosis after cross-linking with either agonistic antibodies or with Fas ligand (FasL). Although originally described as an important regulator of peripheral immune homeostasis, accumulating evidence suggests that the Fas/FasL system plays an important role in tumour development. In addition to its proapoptotic functions, accumulating evidence demonstrates that Fas can activate numerous nonapoptotic signalling pathways, and that activation of these pathways can result in increased tumourigenicity and metastasis. This review summarises the current understanding of the Fas/FasL system in tumorigenesis and discusses attempts to utilise the Fas/FasL system in the treatment of cancer.
“Canonical” Black Hole States in the Superluminal Source GRO J1655–40

We analyze Rossi X-Ray Timing Explorer (RXTE/PCA) observations of the black hole candidate and Galactic superluminal source GRO J1655-40 during its recent outburst. We show that during its decay to quiescence, GRO J1655-40 goes through the high, intermediate, and low state (and that at the beginning of its decay it might have even shown signatures of a very high state), just like other black hole candidates. This is the first time that such a transition is observed in a Galactic superluminal source. We discuss what are the implications of these results on the hypothesis that the spin of the black hole in superluminal sources is much higher than in other black hole candidates.
5-HT7 receptor stimulation and blockade: a therapeutic paradox about memory formation and amnesia

OVERVIEW Mammalian memory involves multiple brain areas and neurotransmitter systems; both at the receptor and post-receptor level (Meneses, 2014a,b). Investigations of serotonin (5-hydroxytryptamine, 5-HT) involvement in memory (Meneses, 2013) have been significantly enhanced by the identification, classification, and cloning of multiple receptors (Hoyer et al., 1994, 2002) and studies at the post-receptor level (Raymond et al., 2001). Emergent investigation of 5-HT7 receptor is growing but contradictory. Hence, major current questions include (1) the paradox that 5-HT7 receptor agonists and antagonists in behavioral memory tasks are revealing promnesic and antiamnesic effects; (2) 5-HT7 and 5-HT1A receptors interaction (and other 5-HT receptors), and neural markers associated to these cognitive processes and individual differences. In this work recent data are briefly revised.
Regulation of Glucose Production in Newborn Infants of Diabetic Mothers

Summary: The glucose homeostasis in the infants of normal and diabetic mothers was evaluate by examining the effects of exogenous glucose infusion at 4 mg/kg μmin and quantifying the rates of glucose production and utilization. Five infants of insulin-dependent diabetic mothers (IDM), one infant of a gestationally diabetic mother and five infants of normal mothers were studied between 2–4 h of age. The rates of glucose production and utilization before and during glucose infusion were quantified by tracer dilution technique using [6,62H2] glucose tracer and gas chromatography-mass spectrometry. Fractional glucose uptake (Kt) was measured at the end of infusion by administering 0.5 g/kg glucose pulse. All diabetic women were under rigid metabolic control during pregnancy. Although basal plasma glucose levels at age 2–4 h were lower in the IDMs as compared with normal newborns (43.4 ± 3.7 and 65.2 ± 3.6 mg/dl, mean ± S.E., respectively), the glucose production and utilization rates were not significantly different (3.35 ± 0.26 and 3.39 ± 0.08 mg/kg μmin); therefore, the metabolic clearance rates were higher in the IDMs (7.69 ± 0.41 ml/kg μmin) as compared with the normal newborn infant (5.20 ± 0.20 ml/kg ± min). Glucose infusion resulted in a greater suppression of endogenous glucose production rate in the normal newborn infants than in the IDMs. Glucose infusion resulted in an acceleration of Kt in the normals (2.38 ± 0.25 %/min). We conclude that rigid regulation of maternal diabetes normalizes glucose production rate in IDM; however, intermittent maternal hyperglycemia may result in altered regulation of hepatic glucose production.Speculation: Decreased suppression of systemic glucose production in response to glucose infusion observed in the infant of a diabetic mother by isotopic tracer methods may be the result of exchange of the tracer with the augmented intrahepatic substrate pools.
Peripheral vascular structure and function in hypertrophic cardiomyopathy

Background Hypertrophic cardiomyopathy (HCM) is characterised by idiopathic cardiac enlargement and represents the most frequent cause of sudden cardiac death in athletes under the age of 35 years. Differentiation between physiological (ie, exercise-related) and pathological (ie, HCM-related) cardiac remodelling is challenging. In line with cardiac remodelling, vascular structure and function are altered following training, but little is known about peripheral vascular adaptations in HCM. We hypothesised that, while HCM patients and athletes would exhibit similar cardiac characteristics, differences would be apparent in their brachial and carotid arteries. Methods In age-matched groups of HCM patients (n=18, 39±15 years), highly competitive athletes (n=18, 38±12 years) and recreational controls (n=10, 37±14 years), we used high-resolution ultrasound to assess the diameter and wall thickness of the carotid and brachial arteries, with flow-mediated dilator function (FMD) of the brachial arteries also assessed. Results A significant difference between athletes and HCM was evident in arterial wall thickness (carotid 519±60 vs 586±102 µm, p<0.05; brachial 345±80 vs 456±76 µm, p<0.05) and the brachial artery peak blood flow response following forearm ischaemia, an index of resistance artery remodelling (998±515 vs 725±248 ml/min, p<0.05). Similar differences were noted between athletes and controls, while controls and HCM did not differ. Brachial FMD% was not different between groups. Conclusions Athletes and HCM subjects, who can be difficult to differentiate on the basis of cardiac measures, exhibit differences in indices of arterial structure. While this may be a disease-related effect, we cannot discount a generic impact of physical activity on arterial structure, as the athlete's arteries were also different to untrained control subjects. Future studies should assess artery function and structure in athletic HCM subjects.
Further results on synergistic Lyapunov functions and hybrid feedback design through backstepping

We extend results on backstepping hybrid feedbacks by exploiting synergistic Lyapunov function and feedback (SLFF) pairs in a generalized form. Compared to existing results, we delineate SLFF pairs that are “ready-made” and do not require extra dynamic variables for backstepping. From an (weak) SLFF pair for an affine control system, we construct an SLFF pair for an extended system where the control input is produced through an integrator. The resulting hybrid feedback asymptotically stabilizes the extended system when the “synergy gap” for the original system is strictly positive. To highlight the versatility of SLFF pairs, we provide a result on the existence of a SLFF pair whenever a hybrid feedback stabilizer exists. The results are illustrated on the “3D pendulum. ”
Predictors and Predictive Effects of Attitudinal Inconsistency Towards Organizational Change

Abstract : Studies have largely portrayed individual resistance as a pervasive, irrational, and problematic response to organizational change initiatives. The current study confronts this interpretation with a model of attitudinal inconsistency that provides a more holistic perspective of the individual during times of change. Inconsistency reveals the degree to which the mental evaluations of a change initiative may conflict and produce weak attitudinal foundations to govern behavior. Measuring affective-cognitive consistency, the tests in this study demonstrate that employees may form inconsistent attitudes towards a change initiative. Inconsistency relates negatively to the perceived quality of management transition techniques such as participation, communication, structured procedure, managerial supportiveness, and supervisor supportiveness. Consistency also seems to serve a role in the process of attitudinal change. Consistency partially mediates all five of the above predictors of openness to change. Post hoc analysis provides further evidence of the importance of a supportive culture in reducing inconsistency. Taken together, these results should cause some pause in the criticism of resistance. The mental processes behind perceived resistant attitudes and behaviors may display consequential dimensions beyond uniform negativity.
A physiological analysis of subcortical and commissural projections of areas 17 and 18 of the cat.

1. The corticotectal, corticothalamic and commissural projections of areas 17 and 18 of the cat have been examined using electrical stimulation techniques. 2. In both area 17 and area 18, almost all corticotectal neurones are C cells and have binocular receptive fields. Some of these cells respond equally well to both small moving spots and elongated stimuli, while others only respond to stimuli of restricted length (cf. Palmer & Rosenquist, 1974). Both types are highly direction‐selective. A third type of corticotectal C cell responds optimally to long edges or bars and shows only weak direction selectivity. Corticotectal cells generally have fast conducting axons and the majority are encountered in lamina V. About 25% of all cells recorded in lamina V can be antidromically activated from the superior colliculus. 3. Striate and parastriate cells efferent to the thalamus can have either S or C type receptive fields. Corticothalamic S cells are the most common type of efferent cell in lamina VI and have more slowly conducting axons than C cells. Efferent S cells are almost always direction‐selective and about half have binocular receptive fields. 4. It is suggested that there may be at least three subgroups within the corticothalamic cells: lamina V C cells project to the pulvinare complex (the same cells may also send axons to the superior colliculus), lamina VI C cells project to the perigeniculate nucleus and lamina VI S cells provide the cortical input to neurones within the lateral geniculate nucleus. 5. In contrast to the corticotectal and corticothalamic projections, the receptive fields of cells projecting through the corpus callosum forth a heterogenous group. All major striate and parastriate receptive field classes are efferent to the contralateral cortex. Their receptive field centres are located close to the vertical mid line and most cells respond best to stimuli moving towards the ipsilateral visual hemifield. Efferent neurones are mostly encountered in lamina III, within about 1mm either side of the 17‐18 border zone. 6. Cells orthodromically excited after commissural stimulation have mostly C or B type receptive fields. Unlike efferent callosal neurones, orthodromically activated cells are encountered up to 3 mm into area 18 and can have receptive fields located up to 9 degrees from the vertical mid line. 7. The results are discussed with regard to the possible functional significance of each of the corticofugal pathways.
At Play in the Fields of Consciousness: Essays in Honor of Jerome L. Singer

Contents: Preface. Part I: Consciousness and Representation. J.S. Antrobus, Toward a Neurocognitive Processing Model of Imaginal Thought. E. Klinger, Thought Flow: Properties and Mechanisms Underlying Shifts in Content. S. Epstein, The Interpretation of Dreams From the Perspective of Cognitive-Experiential Self-Theory. C.E. Izard, B.P. Ackerman, D. Schultz, Independent Emotions and Consciousness: Self-Consciousness and Dependent Emotions. N.S. Glassman, S.M. Andersen, Streams of Thought About the Self and Significant Others: Transference as the Construction of Interpersonal Meaning. Part II: Cognition and Personality. J.D. Mayer, A Framework for the Study of Individual Differences in Personality Formations. S. Kreitler, Consciousness and Meaning. S. Feshbach, Consciousness Makes a Difference. L.A. Pervin, Cognitive and Affective, Empirical and Clinical Aspects of Problems of Volition. Part III: Consciousness and Personality in Context. G.A. Bonanno, H.I. Siddique, Emotional Dissociation, Self-Deception, and Psychotherapy. M. Horowitz, Modes of Conscious Representation and Their Exploration Through Psychotherapy. D. Morrison, Jack Kerouac: The Pulse of Memory. D.G. Singer, Imaginative Play and Television: Factors in a Child's Development.
Site-specific selfish genes as tools for the control and genetic engineering of natural populations

Site-specific selfish genes exploit host functions to copy themselves into a defined target DNA sequence, and include homing endonuclease genes, group II introns and some LINE-like transposable elements. If such genes can be engineered to target new host sequences, then they can be used to manipulate natural populations, even if the number of individuals released is a small fraction of the entire population. For example, a genetic load sufficient to eradicate a population can be imposed in fewer than 20 generations, if the target is an essential host gene, the knockout is recessive and the selfish gene has an appropriate promoter. There will be selection for resistance, but several strategies are available for reducing the likelihood of it evolving. These genes may also be used to genetically engineer natural populations, by means of population-wide gene knockouts, gene replacements and genetic transformations. By targeting sex-linked loci just prior to meiosis one may skew the population sex ratio, and by changing the promoter one may limit the spread of the gene to neighbouring populations. The proposed constructs are evolutionarily stable in the face of the mutations most likely to arise during their spread, and strategies are also available for reversing the manipulations.
Diffusion-Weighted Imaging of the Prostate at 3 T for Differentiation of Malignant and Benign Tissue in Transition and Peripheral Zones: Preliminary Results

Objective: To evaluate prospectively the use of apparent diffusion coefficients (ADCs) for the differentiation of malignant and benign tissue in the transition (TZ) and peripheral (PZ) zones of the prostate diffusion-weighted imaging (DWI) at 3 T magnetic resonance imaging (MRI) using a phased-array coil. Methods: The DWI at 3-T MRI was performed on a total of 35 patients before radical prostatectomy. A single-shot echo-planar imaging DWI technique with b = 0 and b = 1000 s/mm2 was used. The ADC values were measured in both benign and malignant tissues in the PZ and TZ using regions of interest. Differences between PZ and TZ ADC values were estimated using a paired Student t test. Presumed ADC cutoff values in the PZ and TZ for the diagnosis of cancer were assessed by receiver operating characteristic analysis. Results: The ADC values of malignant tissues were significantly lower than those of benign tissues in the PZ and TZ (P < 0.001; 1.32 ± 0.24 × 10−3 mm2/s vs 1.97 ± 0.25 × 10−3 mm2/s, and 1.37 ± 0.29 × 10−3 mm2/s vs 1.79 ± 0.19 × 10−3 mm2/s, respectively). For tumor diagnosis, cutoff values of 1.67 × 10−3 mm2/s (PZ) and 1.61 × 10−3 mm2/s (TZ) resulted in sensitivities and specificities of 94% and 91% and 90% and 84%, respectively. Conclusions: The DWI of the prostate at 3T MRI using a phased-array coil was useful for the differentiation of malignant and benign tissues in the TZ and PZ.