Miracle-dz/UniFAR-FTUs huggingface dataset:
What do accruals tell us about future cash flows?

Our model, which is adapted from Feltham and Ohlson (Contemp Account Res 11:689–731, 1995) and Ohlson (Contemp Account Res 11:661–687, 1995) and extends Dechow and Dichev (Account Rev 77:35–59, 2002), characterizes the information about future cash flows reflected in accruals. It reveals investors can extract from accruals information about next period’s economic factor and the transitory part of one component of next period’s cash flow. The extent to which each accrual provides this information depends on whether the accrual aligns future or past cash flows and current period economics and whether it relates to the current or prior period. Thus each type of accrual has a different coefficient in valuation and forecasting cash flows or earnings. Each coefficient combines an information weight reflecting the information that accrual type provides and a multiple reflecting how that information is used in valuation and cash flow and earnings forecasting. The empirical evidence supports our main insight, namely that partitioning accruals based on their role in cash-flow alignment increases their ability to forecast future cash flows and earnings and explain firm value.
I‐TASSER: Fully automated protein structure prediction in CASP8

The I‐TASSER algorithm for 3D protein structure prediction was tested in CASP8, with the procedure fully automated in both the Server and Human sections. The quality of the server models is close to that of human ones but the human predictions incorporate more diverse templates from other servers which improve the human predictions in some of the distant homology targets. For the first time, the sequence‐based contact predictions from machine learning techniques are found helpful for both template‐based modeling (TBM) and template‐free modeling (FM). In TBM, although the accuracy of the sequence based contact predictions is on average lower than that from template‐based ones, the novel contacts in the sequence‐based predictions, which are complementary to the threading templates in the weakly or unaligned regions, are important to improve the global and local packing in these regions. Moreover, the newly developed atomic structural refinement algorithm was tested in CASP8 and found to improve the hydrogen‐bonding networks and the overall TM‐score, which is mainly due to its ability of removing steric clashes so that the models can be generated from cluster centroids. Nevertheless, one of the major issues of the I‐TASSER pipeline is the model selection where the best models could not be appropriately recognized when the correct templates are detected only by the minority of the threading algorithms. There are also problems related with domain‐splitting and mirror image recognition which mainly influences the performance of I‐TASSER modeling in the FM‐based structure predictions. Proteins 2009. © 2009 Wiley‐Liss, Inc.
An empirical test of transaction cost theory: validating the analysis of discrete structural alternatives

The purpose in the current study is to test the transaction cost theory's propositions regarding the options of market, hybrid and hierarchy through surveying wineries in DOC Rioja. In general, we find evidence to support the view that the higher the transaction costs relative to market governance, the more it is likely that the governance mechanism will move towards hierarchy. However, this framework is by no means a complete explanation. Our results indicate that other variables outside the framework, such as production experience and quality play an important role in the governance mode decision.
A Physico-Chemical Assessment of the Bebar River, Pahang, Malaysia

This study was carried out to assess the hydrological properties and water quality of the Bebar River, Pahang. A total of 20 water samples were collected from 10 stations and sampling was conducted at two different dates, namely 19 and 22 April 2005. Parameters for the in-situ water quality study included pH, th nd temperature, Dissolved Oxygen (DO) and conductivity. Stream flow as well as depth and width of the river were measured on the sampling day. Physical characteristic parameters such as Total Dissolved Solids (TDS), Total Suspended Solids (TSS) and turbidity were considered in this study. Laboratory analyses were carried out according to the HACH and APHA methods. Results showed that the pH and Dissolved Oxygen (DO) value were very low, indicating the water was not potable. The daily flow of the Bebar River is 5.0x10 m ; therefore 53 it is considered a teeming river. Recently however, various activities such as illegal logging, agricultural production and unsustainable development have been taking place in the surrounding areas. The impact of these activities could result in environmental damage to the adjacent peat swamp by changing the hydrological characteristics, which in the long term could lead to deterioration in the quality of the peat swamp forest ecosystem.
Antioxidant Therapy in Acute Central Nervous System Injury: Current State

Free radicals are highly reactive molecules generated predominantly during cellular respiration and normal metabolism. Imbalance between cellular production of free radicals and the ability of cells to defend against them is referred to as oxidative stress (OS). OS has been implicated as a potential contributor to the pathogenesis of acute central nervous system (CNS) injury. After brain injury by ischemic or hemorrhagic stroke or trauma, the production of reactive oxygen species (ROS) may increase, sometimes drastically, leading to tissue damage via several different cellular molecular pathways. Radicals can cause damage to cardinal cellular components such as lipids, proteins, and nucleic acids (e.g., DNA), leading to subsequent cell death by modes of necrosis or apoptosis. The damage can become more widespread due to weakened cellular antioxidant defense systems. Moreover, acute brain injury increases the levels of excitotoxic amino acids (such as glutamate), which also produce ROS, thereby promoting parenchymatous destruction. Therefore, treatment with antioxidants may theoretically act to prevent propagation of tissue damage and improve both the survival and neurological outcome. Several such agents of widely varying chemical structures have been investigated as therapeutic agents for acute CNS injury. Although a few of the antioxidants showed some efficacy in animal models or in small clinical studies, these findings have not been supported in comprehensive, controlled trials in patients. Reasons for these equivocal results may include, in part, inappropriate timing of administration or suboptimal drug levels at the target site in CNS. Better understanding of the pathological mechanisms of acute CNS injury would characterize the exact primary targets for drug intervention. Improved antioxidant design should take into consideration the relevant and specific harmful free radical, blood brain barrier (BBB) permeability, dose, and time administration. Novel combinations of drugs providing protection against various types injuries will probably exploit the potential synergistic effects of antioxidants in stroke.
Extending the Eigenvector 1 space to the optical variability of quasars

We introduce a new physical parameter, the optical variability amplitude, to the well-established Eigenvector 1 space of quasars and test a sample of long-term B-band light curves of 42 Palomar–Green quasars monitored by Giveon et al. We find that the optical variability amplitude strongly correlates with the intensity ratio of FeII to Hβ, Hβ width and peak luminosity at 5007 A. We briefly discuss the physical meaning of our findings and suggest that the Eddington ratio may be a key factor in determining a quasar's variability.
National Centre of Competence in Research Financial Valuation and Risk Management Working Paper No . 573 Incomplete-Market Equilibria Solved Recursively on an Event Tree

We develop a method that allows one to compute incomplete-market equilibria routinely for Markovian equilibria (when they exist). The main difficulty to be overcome arises from the set of state variables. There are, of course, exogenous state variables driving the economy but, in an incomplete market, there are also endogenous state variables, which introduce path dependence. We write on an event tree the system of all first-order conditions of all times and states and solve recursively for state prices, which are dual variables. We illustrate this “dual” method and show its many practical advantages by means of several examples. ∗We are grateful to colleagues and students for providing valuable comments: Julien Cujean, Darrell Duffie, Julien Hugonnier, Bjarne Astrup Jensen, Felix Kubler, Pascal Maenhout, Raman Uppal and Tan Wang, as well as participants in workshops at Handelshøyskolen BI (Oslo), the Copenhagen School of Economics, the Collegio Carlo Alberto (Torino), the University of Southern Denmark, ESSEC and the Free University of Brussels (ECARES). Dumas’ research is supported by the Swiss National Center for Competence in Research “FinRisk”. 1 JEL codes: C63, C68, D52, D58, D91, G11, G12.
Coordination in multi-agent autonomous cognitive robotic systems

Coordination among multiple robots has been extensively studied in the past years, since a number of practical tasks can be performed in a much more effective way by employing a fleet of coordinated robotic bases. In particular, distributed coordination among robotic soccer agents has been considered in the recent years within the framework offered by the RoboCup competitions, mostly in the simulation and F-180 leagues. In this paper we report on our experience in coordinating the robot soccer players of the ART Team (F-2000 category) during the RoboCup competitions held in Stockholm in 1999 and discuss the design of Cognitive Multi-Robot Systems.
Prevalence of sexual dysfunction in new heterosexual attenders at a central London genitourinary medicine clinic in 1998

Objective: To determine the prevalence of sexual dysfunction and dissatisfaction (SD) among new heterosexual attendees at a central London genitourinary medicine (GUM) clinic. Methods: Consecutive new attendees seen by a single clinician were asked a probe question about SD in the previous year. A clinical interview followed a positive response to the probe question. Demographic information was obtained using standard clinic forms. Results: 37% of 103 men and 20% of 100 women participants gave positive responses, and 24% of the men and 12% of the women wanted treatment for their problems. Conclusions: Our results indicate a relatively high rate of SD in new GUM clinic attendees that is not currently being detected or managed. SD may lead to psychological problems, which can be reversed with appropriate treatment. The financial implications of such treatment are discussed.
Social functioning and facial expression recognition in survivors of pediatric brain tumors.

OBJECTIVE To assess social functioning and facial expression recognition skill in survivors of pediatric brain tumors (BT) as compared to children with juvenile rheumatoid arthritis (JRA). METHODS The social functioning of 51 survivors of BT and 31 children with JRA was assessed using a facial expression recognition task, questionnaire ratings of social functioning, and an IQ screener. RESULTS After controlling for estimated IQ, survivors of BT made significantly more errors interpreting adult facial expressions as compared to children with JRA. Additionally, history of therapy and diagnosis age predicted performance on the child portion of the facial recognition task. Finally, survivors of BT demonstrated significantly impaired social functioning across multiple measures when compared to children with JRA. CONCLUSIONS Survivors of pediatric BT showed significant deficits in social functioning as compared to an illness comparison group. Errors in facial expression recognition represent another method for evaluating deficits that contribute to social outcomes.
Methods IsoQuick , MagNA Pure , and BioRobot 9604 LightCycler PCR after Extraction using the Genital and Dermal Specimens by Detection of Herpes Simplex Virus DNA in

10.1128/JCM.39. 6.2233-2236.2001. 2001, 39(6):2233. DOI: J. Clin. Microbiol. Smith Cockerill III, Robin Patel, Jon E. Rosenblatt and Thomas F. R. Lynne M. Sloan, Greg D. Jenkins, Duane M. Ilstrup, Frank Mark J. Espy, Paul N. Rys, Arlo D. Wold, James R. Uhl, Methods IsoQuick, MagNA Pure, and BioRobot 9604 LightCycler PCR after Extraction using the Genital and Dermal Specimens by Detection of Herpes Simplex Virus DNA in
Probiotics in Treatment of Allergic Rhinitis

Many randomized controlled trials (RCTs) have been done on role of probiotics as a treatment modality in allergic rhinitis. We conducted a review on the same. A systematic search of published literature was done. RCTs comparing effect of probiotics with placebo were included. A predefined set of outcome measures were assessed. Continuous data were expressed as pooled standardized mean difference (SMD) with 95% confidence interval (CI). Dichotomous data were expressed as odds ratio with 95% CI. P value < 0.05 was considered significant. RevMan version 5 was used for all the analyses. Seven RCTs were eligible for inclusion. Probiotic intake improved quality of life score in patients with allergic rhinitis [SMD -1.17 (95% CI -1.47, -0.86; P < 0.00001)]. Other parameter that improved with probiotic intake was decrease in the number of episodes of rhinitis per year. There was no significant change in blood or immunologic parameters in the probiotic group, SMD -0.10 (95% CI -0.26, 0.06; P = 0.22). Adverse events were not significant. Probiotic therapy might be useful in rhinitis, but the present data do not allow any treatment recommendations.
Skin Cancer Knowledge, Beliefs, Self-Efficacy, and Preventative Behaviors among North Mississippi Landscapers

There are slightly over one million workers in the landscape service industry in the US. These workers have potential for high levels of solar ultraviolet radiation exposure, increasing their risk of skin cancer. A cross-sectional sample of 109 landscapers completed a self-administered questionnaire based on Health Belief Model (HBM). The participants correctly answered 67.1% of the knowledge questions, 69.7% believed they were more likely than the average person to get skin cancer, and 87.2% perceived skin cancer as a severe disease. Participants believed that the use of wide-brimmed hats, long sleeved shirts/long pants, and sunscreen was beneficial but reported low usage of these and other sun protective strategies. The primary barriers to using sun protection were “I forget to wear it” and “it is too hot to wear. ” Of the HBM variables, perceived benefits outweighing perceived barrier (r = .285, P = .003) and self-efficacy (r = .538, P = .001) were correlated with sun protection behaviors. The reasons for absence of the relationship between perceived skin cancer threat and sun protection behaviors could be lack of skin cancer knowledge and low rate of personal skin cancer history.
THEORETICAL AND EXPERIMENTAL IDENTIFICATION OF A NON-LINEAR BEAM

The identification of the dynamic characteristics of linear systems is now widely used and interest in non-linear systems has increased. The objective of this paper is to demonstrate the performance of the restoring force surface method as far as the identification of non-linear systems is concerned. The vibrations of a clamped beam are investigated for two different kinds of non-linearity. Firstly, the beam shows a non-linear behaviour characterized by a piecewise linear stiffness and secondly, the non-linearity comes from a bilinear stiffness. Both numerical and experimental results are presented.
Loss of ovarian reserve after uterine artery embolization: a randomized comparison with hysterectomy.

BACKGROUND Ovarian failure as a complication of uterine artery embolization (UAE) for symptomatic uterine fibroids has raised concerns about this new treatment modality. METHODS We investigated the occurrence of ovarian reserve reduction in a randomized trial comparing UAE and hysterectomy by measuring follicle stimulating hormone (FSH) and anti-Mullerian hormone (AMH). A total of 177 pre-menopausal women with menorrhagia due to uterine fibroids were included (UAE:n=88; hysterectomy:n=89). FSH and AMH were measured at baseline and at several time-points during the 24 months follow-up period. Follow-up AMH levels were also compared to the expected decrease due to ovarian ageing during the observational period. RESULTS FSH increased significantly compared to baseline in both groups after 24 months follow-up (within group analysis: UAE:+12.1; P=0.001; hysterectomy:+16.3; P<0.0001). No differences in FSH values between the groups were found (P=0.32). At 24 months after treatment the number of patients with FSH levels>40 IU/l was 14/80 in the UAE group and 17/73 in the hysterectomy group (relative risk=0.75; P=0.37). AMH was measured in 63 patients (UAE: n=30; hysterectomy: n=33). After treatment AMH levels remained significantly decreased during the entire follow-up period only in the UAE group compared to the expected AMH decrease due to ageing. No differences were observed between the groups. CONCLUSIONS This study shows that both UAE and hysterectomy affect ovarian reserve. This results in older women becoming menopausal after the intervention. Therefore, the application of UAE in women who still wish to conceive should only be considered after appropriate counselling.
Power Output Is Increased After Phosphorylation of Myofibrillar Proteins in Rat Skinned Cardiac Myocytes

&bgr;-Adrenergic stimulation increases stroke volume in mammalian hearts as a result of protein kinase A (PKA)-induced phosphorylation of several myocyte proteins. This study investigated whether PKA-induced phosphorylation of myofibrillar proteins directly affects myocyte contractility. To test this possibility, we compared isometric force, loaded shortening velocity, and power output in skinned rat cardiac myocytes before and after treatment with the catalytic subunit of PKA. Consistent with previous studies, PKA increased phosphorylation levels of myosin binding protein C and troponin I, and reduced Ca2+ sensitivity of force. PKA also significantly increased both maximal force (25.4±8.3 versus 31.6±11.3 &mgr;N [P <0.001, n=12]) and peak absolute power output (2.48±1.33 versus 3.38±1.52 &mgr;W/mg [P <0.05, n=5]) during maximal Ca2+ activations. Furthermore, PKA elevated power output at nearly all loads even after normalizing for the increase in force. After PKA treatment, peak normalized power output increased ≈20% during maximal Ca2+ activations (n=5) and ≈33% during half-maximal Ca2+ activations (n=9). These results indicate that PKA-induced phosphorylation of myofibrillar proteins increases the power output–generating capacity of skinned cardiac myocytes, in part, by speeding the step(s) in the crossbridge cycle that limit loaded shortening rates, and these changes likely contribute to greater contractility in hearts after &bgr;-adrenergic stimulation.
Signal Response Sensitivity in the Yeast Mitogen-Activated Protein Kinase Cascade

The yeast pheromone response pathway is a canonical three-step mitogen activated protein kinase (MAPK) cascade which requires a scaffold protein for proper signal transduction. Recent experimental studies into the role the scaffold plays in modulating the character of the transduced signal, show that the presence of the scaffold increases the biphasic nature of the signal response. This runs contrary to prior theoretical investigations into how scaffolds function. We describe a mathematical model of the yeast MAPK cascade specifically designed to capture the experimental conditions and results of these empirical studies. We demonstrate how the system can exhibit either graded or ultrasensitive (biphasic) response dynamics based on the binding kinetics of enzymes to the scaffold. At the basis of our theory is an analytical result that weak interactions make the response biphasic while tight interactions lead to a graded response. We then show via an analysis of the kinetic binding rate constants how the results of experimental manipulations, modeled as changes to certain of these binding constants, lead to predictions of pathway output consistent with experimental observations. We demonstrate how the results of these experimental manipulations are consistent within the framework of our theoretical treatment of this scaffold-dependent MAPK cascades, and how future efforts in this style of systems biology can be used to interpret the results of other signal transduction observations.
Identity Development in College Students and the Perceived Effectiveness of Academic Program in Facilitating Growth

Emerging adulthood was born as a concept in the last decade and identifies the span of time between 18 and 24 as a unique period of human development. The recognition of this stage of growth as distinct and meaningful contextualized this transition and allowed a new wave of developmental psychologists and student service providers a framework to better understand this under researched group. Yet still more research needs to be conducted in order to address the factors and resources that are conducive to transition from this period into becoming healthy and capable adults. This research further explores the differences between course enrolled, academic year at college, gender, and ethnicity as factors that affect adult development through identity exploration and identity commitment. In addition, qualitative interviews allowed for further exportation on how participants perceive that college has affected their transition towards adulthood. A sample of 464 college students between 18 and 24 was gathered from three social science courses, two hard science courses, and two performing arts walk-in sessions. In order to assess differences in identity exploration and commitment, the Ego Identity Process Questionnaire (EIPQ) was utilized. Of these 464 participants, 6 participants took part in qualitative interview sessions. Interview questions provided participants an opportunity to state their past experiences and expectations before coming to college, how those expectations had changed, what experiences and events were viewed as beneficial or detrimental toward becoming an adult, and their future plans and aspirations.