Miracle-dz/UniFAR-FTUs huggingface dataset:
Linking accounting and process-aware information systems - towards a generalized information model for process-oriented accounting

Process-aware information systems (PAIS) have been proposed as a vital means to facilitate the adoption of BPM within organizations. Many studies exist that report on PAIS implementations with enterprise resource planning systems and workflow management systems being the most widely implemented types of PAIS. Accounting information systems (AIS) on the other side are among the first types of computerized information systems which have been adopted to support managerial tasks and decision making within organizations. However, despite their significance PAIS and AIS have been hardly integrated, so far. By providing a process-oriented accounting infrastructure it is expected to improve effectiveness and efficiency of both accounting and process management activities by improving data and information quality and raising conceptual synergies between the two disciplines. The paper examines the intersection of accounting and process-aware information systems which has so far received very little attention in both research and practice. Consequently, a first proposal for a generalized information model for process-oriented accounting is synthesized based on the ARIS information model and the REA accounting model.
Water Permeability of the Fetal Erythrocyte

The rate constant for the diffusion of tritiated water across the fetal erythrocyte membrane has been measured as 0.056 ± SD 0.013 msec. -1 The equivalent pore radius calculated by the method of Paganelli and Solomon for the fetal erythrocyte is 3.9 A. The effect of a normal distribution of channel sizes within the erythrocyte membrane is discussed and the theoretical effect of variation of the distribution on the diffusion to bulk flow ratio is evaluated. Since membrane channels of 4 A characterize a variety of membranes, it is suggested that permeability differences may be associated with slight variations in the statistical distribution of the channel sizes within the membrane. The limits of ±0.5 A standard deviation that qualitative experiments place on the expected variability of channel size will not account for the lower rate of water diffusion in the fetal cell.
Epigenetic Reprogramming in Mist1−/− Mice Predicts the Molecular Response to Cerulein-Induced Pancreatitis

Gene expression is affected by modifications to histone core proteins within chromatin. Changes in these modifications, or epigenetic reprogramming, can dictate cell fate and promote susceptibility to disease. The goal of this study was to determine the extent of epigenetic reprogramming in response to chronic stress that occurs following ablation of MIST1 (Mist1−/−), which is repressed in pancreatic disease. Chromatin immunoprecipitation for trimethylation of lysine residue 4 on histone 3 (H3K4Me3) in purified acinar cells from wild type and Mist1−/− mice was followed by Next Generation sequencing (ChIP-seq) or ChIP-qPCR. H3K4Me3-enriched genes were assessed for expression by qRT-PCR in pancreatic tissue before and after induction of cerulein-induced pancreatitis. While most of H3K4Me3-enrichment is restricted to transcriptional start sites, >25% of enrichment sites are found within, downstream or between annotated genes. Less than 10% of these sites were altered in Mist1−/− acini, with most changes in H3K4Me3 enrichment not reflecting altered gene expression. Ingenuity Pathway Analysis of genes differentially-enriched for H3K4Me3 revealed an association with pancreatitis and pancreatic ductal adenocarcinoma in Mist1−/− tissue. Most of these genes were not differentially expressed but several were readily induced by acute experimental pancreatitis, with significantly increased expression in Mist1−/− tissue relative to wild type mice. We suggest that the chronic cell stress observed in the absence of MIST1 results in epigenetic reprogramming of genes involved in promoting pancreatitis to a poised state, thereby increasing the sensitivity to events that promote disease.
Retrospective analysis of antibiotic resistance pattern to urinary pathogens in a Tertiary Care Hospital in South India

Context: The distribution of uropathogens and their susceptibility pattern to antibiotics vary regionally and even in the same region, they change over time. Therefore, the knowledge on the frequency of the causative microorganisms and their susceptibility to various antibiotics are necessary for a better therapeutic outcome. Aim: The aim was to study the frequency and distribution of uropathogens and their resistance pattern to antibiotics in a tertiary care hospital. Settings and Design: Retrospective study for a period of 1 year from January 2011 to December 2011 in a tertiary care hospital. Materials and Methods: The culture and sensitivity data of the uropathogens from suspected cases of UTI were collected from the records of Microbiology Department for study period. Midstream urine samples were processed for microscopy and culture, and the organisms were identified by standard methods. Antibiotic susceptibility was carried out by Kirby-Bauer disk diffusion method according to Clinical and Laboratory Standards Institute guidelines. Descriptive statistics were used to analyze the data. Results: Of 896 urine samples, 348 (38.84%) samples were positive for urine culture. Escherichia coli (52.59%) was the most common organism followed by Klebsiella. E. coli was least resistant to imipenem (8%) and amikacin (16%) and was highly resistant to co-trimoxazole (69%) and ampicillin (86%). Klebsiella species were least resistant to amikacin (26%) and were highly resistant to ampicillin (92%). The overall resistance pattern of antibiotics to uropathogens was the highest to nalidixic acid (79%) followed by co-trimoxazole (75%) and ampicillin (72%). Good susceptibility was seen with imipenem and cephalosporins. Conclusion: E. coli is still the most common uropathogen. Nalidixic acid, ampicillin, co-trimoxazole, and first-generation fluoroquinolones have limited value for the treatment of UTI. Sensitivity to imipenem and amikacin are still retained and may be prescribed for complicated UTI. Routine monitoring of drug resistance pattern will help to identify the resistance trends regionally. This will help in the empirical treatment of UTIs to the clinicians.
Philippine Institute for Development Studies Philippine Institute for Development Studies the Philippine Development Experience

The PIDS Discussion Paper Series constitutes studies that are preliminary and subject to further revisions. They are being circulated in a limited number of copies only for purposes of soliciting comments and suggestions for further refinements. The studies under the Series are unedited and unreviewed. The views and opinions expressed are those of the author(s) and do not necessarily reflect those of the Institute. Not for quotation without permission from the author(s) and the Institute.
Teachers’ and Students’ Self-Efficacy Belief and Attitude Towards Hard-CLIL in Ethiopian Vocational Polytechnic Colleges

Foreign language education is a complex psycho-pedagogical phenomenon which requires apparent understanding of different factors which influence the academic achievement in school environment. Self-efficacy belief and attitude are key affective factors to teachers’ and learners' accomplishment in foreign language teaching. This research paper examines vocational teachers’ and students’ self-efficacy belief and attitude towards content and language integrated learning (CLIL) in Bahir Dar Vocational Polytechnic College. For this purpose 100 students and 25 teachers were selected using availability sampling. Questionnaire was used for data gathering, and the data gathered through questionnaire was analyzed using T-test. Findings revealed that both teachers’ and students’ self-efficacy belief was very low and their attitude was also significantly negative. Based on the results of this study, conclusions were made and recommendations were forwarded.
Melatonin, a novel selective ATF-6 inhibitor, induces human hepatoma cell apoptosis through COX-2 downregulation

AIM To clarify the mechanisms involved in the critical endoplasmic reticulum (ER) stress initiating unfolded protein response pathway modified by melatonin. METHODS Hepatoma cells, HepG2, were cultured in vitro. Flow cytometry and TUNEL assay were used to measure HepG2 cell apoptosis. Western blotting and quantitative reverse transcription-polymerase chain reaction methods were used to determine the protein and messenger RNA levels of ER stress and apoptosis related genes’ expression, respectively. Tissue microarray construction from patients was verified by immunohistochemical analysis. RESULTS In the present study, we first identified that melatonin selectively blocked activating transcription factor 6 (ATF-6) and then inhibited cyclooxygenase-2 (COX-2) expression, leading to enhanced liver cancer cell apoptosis under ER stress condition. Dramatically increased CCAAT-enhancer-binding protein homologous protein level, suppressed COX-2 and decreased Bcl-2/Bax ratio by melatonin or ATF-6 siRNA contributed the enhanced HepG2 cell apoptosis under tunicamycin (an ER stress inducer) stimulation. In clinical hepatocellular carcinoma patients, the close relationship between ATF-6 and COX-2 was further confirmed. CONCLUSION These findings indicate that melatonin as a novel selective ATF-6 inhibitor can sensitize human hepatoma cells to ER stress inducing apoptosis.
USING PERTURBATION METHODS AND LAPLACE-PAD´ E APPROXIMATION TO SOLVE NONLINEAR PROBLEMS

In this paper, the perturbation method and Padtransformation are used to provide an approximate solution of elliptic integrals of the second kind and of complete integrals of the first kind. Besides, we used the obtained results to calculate an analytic expression for the period of a simple pendulum. The method has an acceptable accuracy for high values of the initial amplitude, compared to the relative error< 1:7% for initial angles 70 . 2000 Mathematics Subject Classification: 37M05; 47A55
A Separation Principle Between Scheduling and Admission Control for Broadband Switching

A framework for joint scheduling and admission control in broadband switching systems based on a principle of separation between these two levels of control is developed. It is shown that an admission control strategy can be tailored to a particular mix of traffic by using high-level information from the scheduler. This principle is presented in the context of asynchronous time-sharing (ATS) in which explicit guarantees of cell-level and call-level quality of service (QOS) are given to several traffic classes. The separation principle allows the formulation of an optimal admission control policy that maximizes the expected system utility and maintains all QOS guarantees. Several heuristic admission control policies are considered and compared with the optimal policy. The admissible load region is introduced as a means of quantifying the capacity of a switch under the QOS constraints at the cell and call levels. Numerical calculations for a single MAGNET II switching node carrying two classes of real-time traffic are used to illustrate the effects of different scheduling and admission control policies on both the expected utility and the admissable load region. >
Obesity, diabetes and aggressive prostate cancer hormone-naïve at initial diagnosis

Introduction Epidemiologic studies have implicated obesity in prostate cancer (PCa) development and aggressiveness; nevertheless, no clear consensus has been reached. The aim of the research was to investigate the association of obesity with PCa, hormone-naïve at initial diagnosis. Methods A retrospective analysis of 266 patients undergoing prostate biopsy at our institution, between 2006 and 2009, was conducted. We examined obesity and PCa association in 133 patients with PCa, hormone-naïve at initial diagnosis, versus 133 age-matched controls. Men with incomplete data available, a history of hormone therapy or chemotherapy, prostate or bladder surgery were excluded. Results Obesity was significantly associated (OR 2.25) with aggressive PCa (Gleason score ≥7) and inversely related (OR 0.35) to non-aggressive PCa (Gleason score ≤6). Particularly, obesity in diabetic patients was significantly linked with aggressive PCa (OR 4.17). No association was noted between obesity and PCa development. Conclusions In our study, obese patients, particularly in combination with diabetes mellitus (DM), were more likely to present with more aggressive PCa. Further research with larger samples should be done to confirm these associations and to stabilize future prevention strategies.
An Agent-Based System for Re-annotation of Genomes

Genome annotation projects can produce incorrect results if they are based on obsolete data or inappropriate models. We have developed an automatic re-annotation system that uses agents to perform repetitive tasks and reports the results to the user. These tasks involve BLAST searches on biological databases (GenBank) and the use of detection tools (Genemark and Glimmer) to identify new open reading frames. Several agents execute these tools and combine their results to produce a list of open reading frames that is sent back to the user. Our goal was to reduce the manual work, executing most tasks automatically by computational tools. A prototype was implemented and validated using Mycoplasma pneumoniae and Haemophilus influenzae original annotated genomes. The results reported by the system identify most of new features present in the re-annotated versions of these genomes.
Absorptive Capacity in High-Technology Markets: The Competitive Advantage of the Haves

The rapid rate of knowledge obsolescence in many high-technology markets makes it imperative for firms to renew their technological bases constantly. Given its critical importance, excellence in renewal of technological base would serve as a dynamic capability. Drawing on past literature, we identify this dynamic capability associated with acquiring and utilizing external technological know-how with the notion of absorptive capacity (AC). We ask the following questions: (a) What would cause some firms to have a higher AC than others? and, (b) What is the impact of AC on a firm's profitability? We build a conceptual framework suggesting that marketing, R&D, and operations capabilities have a significant positive impact on a firm's AC. We test our framework on a data set of firms in high-technology markets. Using an econometric technique called stochastic frontier estimation, we infer the AC of firms from an observation of the know-how they actually absorb. We find that firm-specific capabilities significantly impact AC. Also, we find that AC has a significant impact on profitability and that this impact is moderated by the pace of technological change: the greater the pace of change, the greater the impact.
Peer and parental influence in the development of cognitive skills and predispostion to risky behaviour

This paper analyzes the strategic interactions between peers and parents in the development of adolescent’s cognitive skills and non-cognitive skills, as proxied by the predisposition to use substances. We estimate a technology of skill formation that identifies peer effects on the basis of quasi-random assignment of students across classes, time varying data, and the use of instrumental variables. We find that both peer and parental socialization efforts have a positive influence over adolescents’ academic skills, and that these effects are complementary: as peers get better academically, parents invest more. We do not find, however, linear-in-means peer or parental effects on the predisposition to use substances.
KV10.1 opposes activity‐dependent increase in Ca2+ influx into the presynaptic terminal of the parallel fibre–Purkinje cell synapse

Voltage‐gated KV10.1 potassium channels are widely expressed in the mammalian brain but their function remains poorly understood. We report that KV10.1 is enriched in the presynaptic terminals and does not take part in somatic action potentials. In parallel fibre synapses in the cerebellar cortex, we find that KV10.1 regulates Ca2+ influx and neurotransmitter release during repetitive high‐frequency activity. Our results describe the physiological role of mammalian KV10.1 for the first time and help understand the fine‐tuning of synaptic transmission.
Multivariate volatility models in financial risk management and portfolio selection

Multivariate volatility modeling is now established as one of the most influential and challenging areas in financial econometrics. Rather than modeling assets separately in a traditional univariate way, research in econometric modeling of volatility has been evolving towards the extension of the univariate framework through the development of multivariate specifications able to model and predict the temporal dependence in the second-order moments of many assets in a portfolio or in different markets taking into account their correlated behavior. Therefore, the use of multivariate volatility models in quantitative risk management has gained increased importance among academics and practitioners concerned with measuring and managing financial risks. In this thesis we study multivariate volatility models in problems involving quantitative market risk measurement and management. First, we consider the risk measurement problem of forecasting value-at-risk (VaR) using multivariate models vis-a-vis traditional univariate models in problems involving diversified portfolios with a large number of assets. Second, we present a novel active risk management approach based on current regulatory criteria to select optimal portfolio compositions. Finally, I discuss the implications, advantage and caveats of using multivariate volatility models, and propose research lines that can contribute to guide further research in this area.
Pax3 induces differentiation of juvenile skeletal muscle stem cells without transcriptional upregulation of canonical myogenic regulatory factors

Pax3 is an essential myogenic regulator of fetal and embryonic development, but its role in postnatal myogenesis remains a topic of debate. We show that constitutive expression of Pax3 in postnatal, juvenile mouse skeletal muscle stem cells, a subset of the heterogeneous satellite cell pool highly enriched for myogenic activity, potently induces differentiation. This differentiation-promoting activity stands in contrast to the differentiation-inhibiting effects of Pax3 in the commonly used mouse myoblast cell line C2C12. Pax3 mRNA levels in distinct muscles correlate with the rate of myogenic differentiation of their muscle stem cells. Although Pax3 controls embryonic myogenesis through regulation of the canonical myogenic regulatory factors (MRFs) Myf-5, MyoD, myogenin and Mrf4, we find that in postnatal muscle stem cells, ectopic Pax3 expression fails to induce expression of any of these factors. Unexpectedly, overexpression of neither Myf-5 nor myogenin is sufficient to induce differentiation of juvenile stem cells; and knockdown of Myf-5, rather than inhibiting differentiation, promotes it. Taken together, our results suggest that there are distinct myogenic regulatory pathways that control the embryonic development, juvenile myogenesis and adult regeneration of skeletal myofibers.
The impact of judgment and framing on entrepreneurs’ decision-making

Abstract This study investigates entrepreneurs’ judgment and decision-making when faced with decision anomalies in the context of mental accounting and the framing effect. Both contexts can pave the way for the evaluation of entrepreneurs’ judgment and decisions in terms of anomalous situations and comparison with nonentrepreneurial judgment and decision-making. This study aims to identify the behavior of entrepreneurs in two distinct studies. Study 1 shows that mental accounting bias has little impact on entrepreneurs' judgment. Specifically, the effects of cognitive bias, task framing, endowment, and the integration of information did not affect entrepreneurs' decision-making. However, cognitive biases of sunk cost and extra-cost influenced entrepreneurs’ judgments. In Study 2, data on the framing effect comparing inexperienced and experienced entrepreneurs' decisions using an online survey reveal that experienced entrepreneurs’ judgments were less affected by the framing effect while inexperienced entrepreneurs were more biased toward loss aversion.
Toponym ambiguity in geographical information retrieval

The objectives of this research work is to study the effects of toponym (place name) ambiguity in the Geographical Information Retrieval (GIR) task. Our experience with GIR systems shows that toponym ambiguity may be an important factor in the inability of these systems to take advantage from geographical knowledge. Previous studies over ambiguity and Information Retrieval (IR) suggested that disambiguation may be useful in some specific IR scenario. We suppose that GIR may constitute such a scenario. This preliminary study was carried out over the WordNet based, manually disambiguated collection developed for the CLIR-WSD task, using the GeoCLEF collection of 100 geographically related topics. The employed GIR system was based on the GeoWorSE system that participated in GeoCLEF 2008. The experiments were carried out considering the manual disambiguation and comparing this result with those obtained by randomly disambiguating the document collection and those obtained by using always the most common referent. The obtained results show no significant difference in the overall results, although the work gave an insight into some errors that are produced by toponym ambiguity and how they may affect the results. These preliminary results also suggest that WordNet is not a suitable resource for the planned research.
Psychometric Analysis of Persian Version of Movement Imagery Questionnaire-Children Form (MIQ-C)

13 Psychometric Analysis of Persian Version of Movement Imagery Questionnaire-Children Form (MIQ-C) Meysam Yavari Kateb, Hassan Gharayagh Zandi*, Ali Moghadam Zadeh Master's Degree in Sport Psychology, College of Sport Sciences, Tehran University, Tehran, Iran Assistant Professor, Faculty of Sport Sciences, University of Tehran, Tehran, Iran Assistant Professor, Faculty of Psychology and Educational Sciences, Tehran University, Tehran, Iran
The critical assessment of vapour pressure estimation methods for use in modelling the formation of atmospheric organic aerosol

A selection of models for estimating vapour pressures have been tested against experimental data for a set of compounds selected for their particular relevance to the formation of atmospheric aerosol by gas-liquid partitioning. The experimental vapour pressure data (all <100 Pa) of 45 multifunctional compounds provide a stringent test of the estimation techniques, with a recent complex group contribution method providing the best overall results. The effect of errors in vapour pressures upon the formation of organic aerosol by gas-liquid partitioning in an atmospherically relevant example is also investigated. The mass of organic aerosol formed under typical atmospheric conditions was found to be very sensitive to the variation in vapour pressure values typically present when comparing estimation methods.