Miracle-dz/UniFAR-FTUs huggingface dataset:
International Financial Reporting Convergence: Evidence from Three Continental European Countries

Abstract Listed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments in France, Germany and Italy and the approaches to integrate the current European accounting reform processes with IFRS. The paper evaluates the adaptation of national accounting systems with respect to institutional and regulatory changes on the one hand and financial reporting changes on the other.
A Theory of Money and Marketplaces

This article considers an infinitely repeated economy with divisible fiat money. The economy has many marketplaces that agents choose to visit. In each marketplace, agents are randomly matched to trade goods. There exist a variety of stationary equilibria. In some equilibrium, each good is traded at a single price, whereas in another, every good is traded at two different prices. There is a continuum of such equilibria, which differ from each other in price and welfare levels. However, it is shown that only the efficient single-price equilibrium is evolutionarily stable.
Rice Biomass Estimation Using Radar Backscattering Data at S-band

This paper presents an inversion method based on neural networks (NN) to estimate rice biomass in a paddy rice field with fully polarimetric (HH, HV, VH, VV) measurements at S-band. The backscattering coefficients are measured by a ground-based scatterometer system during the rice growth period from May to September 2010. The rice growth parameters including biomass, leaf-area index (LAI) and canopy structure are collected by random sampling at the same time. Data analyses show that the multi-temporal backscattering coefficients are very sensitive to the changes of biomass, LAI, canopy height and stem density. We also find that multi-temporal observations are suitable for paddy detection in the early growth period, and co-polarimetric observations perform well for monitoring rice status in the late growth period. According to the field measurements, a rice growth model was established as the function of rice age. The model made the parameters more representative and universal than limited random measurements over a given rice field. The scatter model of rice fields was simulated based on Monte Carlo simulations. The input parameters in the scatter model were generated by the rice growth model. The simulation results of the scatter model were composed as the NN training dataset, which was used for training and accessing the NN inversion algorithm. Two NN models, a simple training model (STM) and a related training model (RTM), were applied to estimate rice biomass. The obtained results show that the root mean square error (RMSE = 0.816 Kg/m2) of the RTM is better than that of the STM (RMSE = 1.226 kg/m2). The results suggest that the inversion model is able to estimate rice biomass with radar backscattering coefficients at S-band.
From Race to Age: The Expanding Scope of Employment Discrimination Law

The Age Discrimination in Employment Act (ADEA) goes beyond the model of racial discrimination in prohibiting discrimination on a ground not recognized in the Constitution. As a consequence, the individuals protected by the ADEA differ sharply from those protected by earlier statutes such as Title VII of the Civil Rights Act of 1964. An examination of empirical data reveals that claims under the ADEA are brought predominantly by white males who hold relatively high-status and high-paying jobs. These claims mainly allege discriminatory discharge and result in recovery of money judgments several times higher than other claims of employment discrimination. As a whole, claims under the ADEA more closely resemble claims for wrongful discharge than other claims of employment discrimination. It follows that the ADEA cannot be justified, either doctrinally or empirically, because it protects a disfavored and relatively powerless minority group from discrimination.
A carbon dioxide, heat and chemical lure trap for the bedbug, Cimex lectularius

Abstract A trap for the collection of bedbugs, Cimex lectularius Linnaeus (Hemiptera: Cimicidae), is described. The trap was baited with CO2 (50–400 mL/min), heat (37.2–42.2 °C) and a chemical lure comprised of 33.0 μg proprionic acid, 0.33 μg butyric acid, 0.33 μg valeric acid, 100 μg octenol and 100 μg L‐lactic acid, impregnated into a gel. Laboratory studies, conducted in a square arena measuring 183 cm on each side, showed that traps with and without baits captured adult bedbugs, but traps with CO2 emissions of 50–400 mL/min caught significantly (P < 0.05) more bedbugs than traps without CO2. In an infested unoccupied apartment, traps with heat and with or without the chemical lure were tested without CO2 on 29 trap‐days and with CO2 on 9 trap‐days. The numbers of bedbugs captured were 656 and 5898 in traps without and with CO2, respectively. The numbers of bedbugs of all development stages captured were significantly greater in traps with CO2 (χ2 = 15 942, d.f. = 1, P < 10−9). A non‐parametric two‐way analysis of variance evaluation of six different traps with or without CO2, heat or a chemical lure monitored over 19 trap‐days in an infested apartment showed that trap type was highly significant (n = 2833 bedbugs collected) (P < 10−7). The trap with CO2, heat and a chemical lure captured more bedbugs than the other traps, but only caught significantly more fourth and fifth instar nymphs than all other traps. Otherwise, the catches in this trap did not differ significantly from those caught by traps that contained CO2 and heat only. The total numbers of bedbugs collected for each trapping date (pooling all six traps) followed an exponential decline over the trapping period. This type of trap, which caught bedbugs in unoccupied apartments with and without furniture, and in an occupied apartment, may have utility in studying the ecology of bedbugs, in detecting bedbug infestations and in reducing numbers of bites by trapping host‐seeking bedbugs.
Development of antidrug antibodies against adalimumab and association with disease activity and treatment failure during long-term follow-up.

CONTEXT Short-term data on the immunogenicity of monoclonal antibodies showed associations between the development of antidrug antibodies and diminished serum drug levels, and a diminished treatment response. Little is known about the clinical relevance of antidrug antibodies against these drugs during long-term follow-up. OBJECTIVE To examine the course of antidrug antibody formation against fully human monoclonal antibody adalimumab and its clinical relevance during long-term (3-year) follow-up of patients with rheumatoid arthritis (RA). DESIGN, SETTING, AND PATIENTS Prospective cohort study February 2004-September 2008; end of follow-up was September 2010. All 272 patients were diagnosed with RA and started treatment with adalimumab in an outpatient clinic. MAIN OUTCOME MEASURES Disease activity was monitored and trough serum samples were obtained at baseline and 8 time points to 156 weeks. Serum adalimumab concentrations and antiadalimumab antibody titers were determined after follow-up. Treatment discontinuation, minimal disease activity, and clinical remission were compared for patients with and without antiadalimumab antibodies. RESULTS After 3 years, 76 of 272 patients (28%) developed antiadalimumab antibodies--51 of these (67%) during the first 28 weeks of treatment. Patients without antiadalimumab antibodies had much higher adalimumab concentrations (median, 12 mg/L; IQR, 9-16 mg/L) compared with patients with antibody titers from 13 to 100 AU/mL (median, 5 mg/L; IQR, 3-9 mg/L; regression coefficient, -4.5; 95% CI, -6.0 to -2.9; P < .001) and also those greater than 100 AU/mL (median, 0 mg/L; IQR, 0-3 mg/L; regression coefficient, -7.1; 95% CI, -8.4 to -5.8; P < .001). Patients with antiadalimumab antibodies more often discontinued participation due to treatment failure (n = 29 [38%]; hazard ratio [HR], 3.0; 95% CI, 1.6-5.5; P < .001) compared with antiadalimumab antibody-negative ones (n = 28 [14%]). Ninety-five of 196 patients (48%) without antiadalimumab antibodies had minimal disease activity vs 10 of 76 patients (13%) with antiadalimumab antibodies; patients with antiadalimumab antibodies less often had sustained minimal disease activity score in 28 joints (DAS28) (< 3.2; HR, 3.6; 95% CI, 1.8-7.2; P < .001) compared with antiadalimumab antibody-negative ones. Three of 76 patients (4%) with antiadalimumab antibodies achieved sustained remission compared with 67 of 196 (34%) antiadalimumab antibody-negative ones; patients with antiadalimumab antibodies less often achieved remission (DAS28 < 2.6; HR, 7.1; 95% CI, 2.1-23.4; P < .001) compared with antiadalimumab antibody-negative ones. CONCLUSION Among outpatients with RA in whom adalimumab was started over 3 years, the development of antidrug antibodies was associated with lower adalimumab concentration and lower likelihood of minimal disease activity or clinical remission.
Spine Stereotactic Body Radiation Therapy Residual Setup Errors and Intra-Fraction Motion Using the Stereotactic X-Ray Image Guidance Verification System

Purpose To determine the precision of our institution’s current immobilization devices for spine SBRT, ultimately leading to recommendations for appropriate planning margins. Methods We identified 12 patients (25 treatments) with spinal metastasis treated with spine Stereotactic Body Radiation Therapy (SBRT). The Body-FIX system was used as immobilization device for thoracic (T) and lumbar (L) spine lesions. The head and shoulder mask system was used as immobilization device for cervical (C) spine lesions. Initial patient setup used the infrared positioning system with body markers. Stereotactic X-ray imaging was then performed and correction was made if the initial setup error exceeded predetermined institutional tolerances, 1.5 mm for translation and 2° for rotation. Three additional sets of verification X-rays were obtained pre-, mid-, and post-treatment for all treatments. Results Intrafraction motion regardless of immobilization technique was found to be 1.28 ± 0.57 mm. The mean and standard deviation of the variances along each direction were as follows: Superior-inferior, 0.56 ± 0.39 mm and 0.77 ± 0.52 mm, (p = 0.25); Anterior-posterior, 0.57 ± 0.43 mm and 1.14 ± 0.61 mm, (p = 0.01); Left-right, 0.48 ± 0.34 mm and 0.74 ± 0.40 mm, (p = 0.09) respectively. There was a significantly greater difference in the average 3D variance of the BodyFIX as compared to the head and shoulder mask immobilization system, 1.04 ± 0.46 mm and 1.71 ± 0.52 mm; (p = 0.003) respectively. Conclusions Overall, our institution’s image guidance system using stereotactic X-ray imaging verification provides acceptable localization accuracy as previously defined in the literature. We observed a greater intrafraction motion for the head and shoulder mask as compared with the BodyFIX immobilization system, which may be a result of greater C-spine mobility and/or the suboptimal mask immobilization. Thus, better immobilization techniques for C-spine SBRT are needed to reduce setup error and intrafraction motion. We are currently exploring alternative C-spine immobilization techniques to improve set up accuracy and decrease intrafraction motion during treatment.
Targeting effectiveness of social cash transfer programmes in three African countries

Social transfers are increasingly seen as a key tool in east and southern Africa for combating the triple threat of chronic poverty, hunger and HIV. In designing programmes, targeting has emerged as a contentious issue in the region. Compared with other regions, programmes in sub-Saharan Africa have been characterised by multiple targeting methodologies, including a substantial role of the community in identifying and prioritising beneficiaries. To help better understand some of the different targeting approaches in the region and their effectiveness, this paper examines cash transfer programmes in Kenya, Malawi and Mozambique. The paper finds that targeting in the three programmes is effective in reaching the poorest households.
A Comparison of the Application of the Self-Regulation Model of the Relapse Process for Mainstream and Special Needs Sexual Offenders

The self-regulation model of the relapse process (Ward & Hudson, 2000) has been developed and empirically validated on general sexual offender populations (Bickley & Beech, 2002), but not on specific sexual offender populations. This paper aims to investigate whether special needs offenders, as compared to mainstream sexual offenders, can be categorized into the offense pathways described in the model. In addition, this paper aims to evaluate the application of the self-regulation model in highlighting the treatment needs of the special needs group. Special needs sexual offenders are defined as a treatment population that includes individuals with lower functioning, limited social and communication skills, and literacy deficits. Participants were classified into the self-regulation model using a method developed by Bickley and Beech (2002). Demographic and offense information were collected and comparisons made between the special needs and mainstream groups. The results showed that the sexual offenders with special needs could be reliably classified into the offense pathways of the self-regulation model. The largest group of special needs offenders was in the approach-automatic group, followed by the approach-explicit group. The results indicated no significant differences in representation in the offense pathways between the special needs and mainstream sexual offenders. The results also indicate that the special needs group would benefit from a responsive approach to treatment, which incorporates appropriate treatment targets identified by the self-regulation model.
Computationally Efficient Hyperspectral Data Learning Based on the Doubly Stochastic Dirichlet Process

The Dirichlet process (DP) prior is effective in modeling HSIs (HSI) and identifying land-cover classes. However, modeling a continuously varying intensity of these land covers elegantly and consistently is still a challenge. We propose a doubly stochastic DP (DSDP) as an efficient model of the global topic measurement space, which imposes a weaker assumption compared with the discrete Markov assumption, resulting in a lower computational cost than other DP-prior-based models. We also present a mixture model of DSDP, which is termed the marked sigmoidal Gaussian process (SGP) DSDP mixture model. It can be thinned from a DP mixture without massive auxiliary covariates, and the marked function prior makes the number of land-cover classes consistent, whereas the SGP function prior models the HSI land-cover variation globally. The consistency of the number of land covers is maintained for various HSIs with large-scale geographical areas. Experiments show that the model is robust and consistent on HSI identification with weak or even no supervision.
Outward foreign direct investment and inward international labor migration: substitutes or complements?

Motivated by the positive relationship between outward FDI and inward ILM observed in Taiwan in the 1990s, this study proposed a formal model to explain the phenomenon. With deterioration in international competitiveness owing to a continuing rise in the domestic wage rate and/or appreciation of the domestic currency, it was shown that relocating production abroad is a natural reaction by manufacturing firms unless a sufficient number of guest workers can be imported. As the importation of labor was restricted to a level lower than that required for maintaining international competitiveness, a simultaneous increase in outward FDI and inward ILM would appear. When labor inflows are limited, importing guest workers can lead to more employment of the domestic labor if the demand for labor is sufficiently elastic.
Thyroid Function and Obesity

Important interaction exists between thyroid function, weight control, and obesity. Several mechanisms seem to be involved, and in studies of groups of people the pattern of thyroid function tests depends on the balance of obesity and underlying thyroid disease in the cohort studied. Obese people with a normal thyroid gland tend to have activation of the hypothalamic-pituitary-thyroid axis with higher serum TSH and thyroid hormones in serum. On the other hand, small differences in thyroid function are associated with up to 5 kg difference in body weight. The weight loss after therapy of overt hypothyroidism is caused by excretion of water bound in tissues (myxoedema). Many patients treated for hyperthyroidism experience a gain of more weight than they lost during the active phase of the disease. The mechanism for this excessive weight gain has not been fully elucidated. New studies on the relation between L-T3 therapy and weight control are discussed. The interaction between weight control and therapy of thyroid disease is important to many patients and it should be studied in more detail.
Technological Diffusion in Industry: Research Needs and Shortcomings

ADVANCES in technology are widely regarded as major sources of improvements in the competitive positions of firms and industries as well as of increases in national economic growth rates and standards of living. Because the benefits of such advances obviously depend on the extent to which they are utilized, considerable research has been focused on the diffusion of technological innovations. Most of these studies have sought to measure the dimensions of technological diffusion and to explain differences in diffusion patterns among innovations, industries and nations as well as changes in such patterns over time. As is to be expected during the exploratory probing of major new problems, however, the most valuable contributions made so far have been to reveal the need for more penetrating concepts, better measures, more comprehensive analytical frameworks and wider samplings of the variegated phenomena to be encompassed. Shortcomings in the theoretical work have seldom been directly harmful to industrial managements because they rely on their own more detailed knowledge of the relevant facts and problems. But such research reports have tended to mislead government officials and scholars concerning the depth and accuracy of our understanding of the causes and effects of differences among, and changes in, observed diffusion patterns. The following paper surveys the literature of the past 20-25 years in this area, and provides a critique of some of its shortcomings. '
Comparative Analysis of UK Domestic and International Firms

This article examines the relative characteristics and performance of a large sample of UK domestic and international firms. It investigates the relationship between firm size and overseas production activity, and considers whether firms with overseas production operations have different characteristics compared to the domestic firms. It also enquires into the effect of overseas activities on growth and profitability. Little work has so far been done on these questions with regard to UK firms, and studies for other advanced countries have either used aggregate industry data or examined only the largest firms. The results suggest a reconsideration of some accepted views in this area, and have interesting implications for theory and industrial policy.
An investigation on the factors influencing passengers' loyalty in the North Cyprus national airline

Purpose – The aim of this study is twofold: first to diagnose service quality perceptions of airline passengers and then links these perceptions to their satisfaction and repurchase intentions, specifically in a new emerging market in the Mediterranean region, North Cyprus. Airline transportation is a major and the most extensively used way to reach North Cyprus, as it is an island state; thus it is important to know passengers' quality perception regarding any quality improvement.Design/methodology/approach – A recently developed, industry‐specific, 43‐item scale (AIRQUAL) based on eight distinct dimensions: airline tangibles, terminal tangibles, personnel, empathy, image, customer satisfaction, repurchase intention, and word‐of‐mouth communication fit well in this study, maintaining its reliability, validity and dimensionality issues. The sample of the study consisted of customers using the national airline company of North Cyprus, who were selected through the non‐probability judgmental sampling techni.
Distressed Debt Restructuring in the Presence of Credit Default Swaps

The availability of credit insurance via credit default swaps has been closely associated with the emergence of empty creditors. We empirically investigate this issue by looking at the debt restructurings (distressed exchanges and bankruptcy filings) of rated, nonfinancial U.S. companies over the period January 2007–June 2011. Using different proxies for the existence of insured creditors, we do not find evidence that the access to credit insurance favors bankruptcy over a debt workout. However, we document higher recovery prices following a distressed exchange in firms where empty creditors are more likely to emerge.
Cell‐Surface labeling and internalization by a fluorescent inhibitor of prostate‐specific membrane antigen

Prostate‐specific membrane antigen (PSMA) remains an attractive target for imaging and therapeutic applications for prostate cancer. Recent efforts have been made to conjugate inhibitors of PSMA with imaging agents. Compared to antibodies, small‐molecule inhibitors of PSMA possess apparent advantages for in vivo applications. To date, there are no reports on the cellular fate of such constructs once bound the extracellular domain of PSMA. The present study was focused on precisely defining the binding specificity, time‐dependent internalization, cellular localization, and retention of inhibitor conjugates targeted to PSMA on LNCaP cells. A novel fluorescent inhibitor was prepared as a model to examine these processes.
The Structure of Simple General Equilibrium Models with Frictional Unemployment

We develop a two-sector general equilibrium model in which equilibrium unemployment arises endogenously because of trading frictions in the labor market of one sector. Externalities inherent in the search process lead to inefficient equilibria, and this has important implication for the basic structure of the economy. In particular, the relationship between factor rewards and commodity prices is fundamentally different from the analogous relationship in a frictionless economy. One implication is that the economy's relative supply curve may be downward sloping, especially when the search sector is small. We also present several applications of the analysis.