Miracle-dz/UniFAR-FTUs huggingface dataset:
Il nuovo Conto Economico ex IAS 1 revised 2007. Prime evidenze empiriche

The aim of the research was to define which format has been adopted by companies listed on the Italian Stock Exchange for the new Income Statement to be prepared according to the IAS 1 revised 2007. The survey, which was started during the period of approval of yearly financial statements, examined in particular the Financial Statements 2009 and Financial Statement Drafts published online by service companies included in FTSE indexes. The analysis has shown that the companies have a clear tendency to divide the income section of the financial statement into two statements rather than creating a single one. A further study on possible associations between the choice of format made by the tertiary sector and certain Other Comprehensive Income characteristics has shown that there is a weak link between these two elements, suggesting that the reason behind the trend of “income formats”, adopted by listed Italian companies in their Financial Statements, lies elsewhere. Lo studio ha verificato quale format sia stato adottato dalle societa quotate presso la Borsa valori italiana per il nuovo Conto Economico da redigere in applicazione dello IAS 1 revised 2007. In particolare l’indagine, avviata in pieno svolgimento dei processi di approvazione dei bilanci annuali, ha esaminato i Bilanci 2009 e i Progetti di Bilancio 2009 pubblicati on line dalle aziende di servizi incluse negli indici FTSE. L’analisi ha mostrato una netta propensione delle imprese a scindere la sezione reddituale del bilancio in due prospetti piuttosto che ad integrarla in un unico prospetto. La susseguente ricerca di eventuali associazioni riscontrabili fra la scelta di format operata dal settore terziario e alcune caratteristiche dell’ Other Comprehensive Income ha rivelato una debole dipendenza fra le due fattispecie, suggerendo in tal modo di indirizzare altrove la riflessione sui “format reddituali” che si stanno affermando nel panorama dei bilanci delle societa italiane quotate.
How Does Spousal Education Matter? Some Evidence from Cambodia

An econometric analysis of the World Food Programme Civil Insecurity Baseline Survey (1998) and Cambodia Socio-Economic Survey (1999) data is undertaken to examine the role of education and literacy in explaining household expenditure, as hypothesized in human capital theory where education is an investment with returns in the form of income. Explanatory variables were selected from a large set of observed variables by a systematic procedure to avoid the bias arising from arbitrary model selection. Spousal education and literacy are found to be significant explanatory variables in the determination of household expenditure, exceeding even the coefficients attached to the head of household. This suggests that educated and literate spouses may have a significant unobserved role in household consumption decisions and income determination in Cambodia. This finding builds on existing international literature on the importance of maternal and girls’ education in economic development and offers a number of important policy implications.
Trade Unions and the Burden of the Public Debt

This paper looks at intergenerational welfare effects of increased public debt when union power in pay bargaining generates structural unemployment. Debt policy works through capital accumulation as well as the price of a fixed asset that is owned by the old generation. Under a reasonable condition, the debt burden on future generations from postponement of the labor tax is larger than in the case of no union power. Under this condition, increased union power also reduces the consumption of future generations.
Neuronal cell lines as model dorsal root ganglion neurons

Background Dorsal root ganglion neuron-derived immortal cell lines including ND7/23 and F-11 cells have been used extensively as in vitro model systems of native peripheral sensory neurons. However, while it is clear that some sensory neuron-specific receptors and ion channels are present in these cell lines, a systematic comparison of the molecular targets expressed by these cell lines with those expressed in intact peripheral neurons is lacking. Results In this study, we examined the expression of RNA transcripts in the human neuroblastoma-derived cell line, SH-SY5Y, and two dorsal root ganglion hybridoma cell lines, F-11 and ND7/23, using Illumina next-generation sequencing, and compared the results with native whole murine dorsal root ganglions. The gene expression profiles of these three cell lines did not resemble any specific defined dorsal root ganglion subclass. The cell lines lacked many markers for nociceptive sensory neurons, such as the Transient receptor potential V1 gene, but expressed markers for both myelinated and unmyelinated neurons. Global gene ontology analysis on whole dorsal root ganglions and cell lines showed similar enrichment of biological process terms across all samples. Conclusions This paper provides insights into the receptor repertoire expressed in common dorsal root ganglion neuron-derived cell lines compared with whole murine dorsal root ganglions, and illustrates the limits and potentials of these cell lines as tools for neuropharmacological exploration.
Interfirm Strategic Information Flows in Logistics Supply Chain Relationships

This paper focuses on strategic information flows between buyers and suppliers within logistics supply chain relationships and on subsequent relationship-specific performance outcomes. Our analysis of dyadic data collected from 91 buyer-supplier logistics relationships finds that buyer and supplier strategic information flows positively impact the relationship-specific performance of both sharing and receiving parties. Specifically, each party gains financially from improved management of assets, reduced costs of operations, and enhanced productivity. Moreover, each benefits operationally from improved planning, control, and flexibility of resources. Buyer dependence on the supplier increases buyer strategic information flows to the supplier. Additionally, buyer IT customization and both buyer and sup plier trusting beliefs in the receiving party positively impact strategic information sharing with partners. This study suggests that partnerships for supply chain services engage in cooperative initiatives to generate relational rents and are an alternative to conventional "arms length" transactional exchanges. These partnerships need to be motivated to go beyond the sharing of order-related information (which must occur in transactional exchanges) and to share strategic information (which has the potential for both additional rent generation and risks of misappropriation).
FFR Level in the Period 2000-2007 and the Emergence of the Asset Price Bubble on the US Real Estate Market

This article aims at investigating the impact of the level of the Fed funds rate in the United States in the period 2000-2007 on the emergence of the asset price bubble on the US real estate market, burst of which triggered the financial crisis in the US and globally. Rather than constructing a single theoretical or empirical model of this potential influence, a more eclectic approach is taken. The argument is structured around three fundamental questions (1) whether the Fed funds rate had been low compared to benchmarks in the given period; (2) whether low short-term rate itself had been able inflate a real estate bubble; (3) whether alternative explanations of the bubble causes were sufficient. For each of the issues a number of qualitative explanations and quantitative models is provided and analysed. Based on the gathered data, models, and arguments, the paper concludes that the influence of the Fed funds rate on the bubble’s emergence is not to be underestimated. This conclusion should be kept in mind in the context of future directions for monetary policy in the US and globally, as the extremely low interest rates applied by central banks to date might be inflating the next bubble.
Peri-Implant Crestal Bone Loss: A Putative Mechanism

Purpose. The immunological mechanisms of peri-implant crestal bone loss have, hitherto, not been elucidated. We hypothesized that bacterial products from the microgap cause upregulation of cytokines in otherwise healthy peri-implant cells, which results in osteoclast formation and, ultimately, in bone resorption. Materials and Methods. We used RT-PCR and ELISA to assay mediators of osteoclastogenesis in rat and human macrophages (r-and hMO); bone marrow derived stromal cells (r-and hBMCs); and human gingival fibroblasts (hGF)—with or without stimulation by LPS. TRAP positive multinucleate cells were assessed for their resorptive ability. Results. We show that IL-1α, IL-1β, and IL-6 were expressed by all examined cell types, and TNF-α was upregulated in hGF. Secretion of IL-1α and IL-1β proteins was stimulated in hMO by LPS, and IL-6 protein secretion was highly stimulated in hBMCs and hGF. Both LPS and RANKL stimulated macrophages to form osteoclast-like TRAP positive cells, which resorbed calcium phosphate substrates. Conclusion. Taken together, the results of our study support the hypothesis that bacterial endotoxins upregulate enhanced mediators of osteoclastogenesis in resident cells found in the healthy peri-implant compartment and that the local synergistic action of cytokines secreted by such cells results in the genesis of resorptively active osteoclasts.
Insights into the Process Dynamics of Innovation Implementation

Abstract In order to meet the needs of their multiple stakeholders, public sector organizations are increasingly asked to improve the efficiency and quality of their services. With this respect, the implementation of innovations has been advocated as a means to accomplish this challenging task. Empirical evidence reveals, however, that organizations frequently struggle to implement innovations or fail to achieve the intended benefits of adopted innovations. Despite widespread interest in this issue, the literature does not provide convincing explanations as to why this occurs, with implementation processes largely treated as a ‘black box' in existing research. This article addresses this research gap by analyzing the underlying dynamics that shape implementation activities. A multiple case study design is used to research into the implementation of a process innovation in five public hospitals. The findings show substantial differences between the cases in regard to implementation success which can be attributed to idiosyncratic process dynamics.
Inequality, Too Much of a Good Thing

As the title of this essay suggests, I believe there are both positive and negative effects of inequality. On the positive side, differential rewards provide incentives for individuals to work hard, invest and innovate. On the negative side, differences in rewards that are unrelated to productivity -- due to racial discrimination, for example -- are corrosive to civil society and cause resources to be misallocated. Even if discrimination did not exist, however, income inequality would be problematic in a democratic society if those who are privileged use their economic muscle to curry favor in the political arena and thereby secure monopoly rents or other advantages. Moreover, for several reasons discussed in the next section, poverty and income inequality create negative externalities. Consequently, it can be in the interest of the wealthy as well as the poor to raise the incomes of the poor, especially by using education and training as a means for redistribution.
Interferons and bacterial lipopolysaccharide protect macrophages from productive infection by human immunodeficiency virus in vitro

To determine the effects of immunomodulatory agents upon HIV replication in macrophages, cultured monocyte-derived macrophages were treated with various substances and then infected with a macrophage- tropic strain of HIV-1. Pretreatment with rIFN-alpha, IFN-beta, and IFN- gamma, or bacterial LPS prevented viral replication in macrophages. In treated cultures, little or no infectious HIV or p24 core antigen was released into the supernatant, no virions were seen by electron microscopy, no viral RNA or DNA was detectable in the cell lysates, and no cytopathology (as determined by multinucleated giant cell formation) occurred. In contrast, pretreatment with a wide dose range of recombinant IL-1 beta, IL-2, IL-4, IL-6, M-CSF, TNF, or lymphotoxin failed to protect macrophages from productive infection by HIV. A consistent effect of granulocyte/macrophage-CSF on HIV replication in macrophages was not observed. In dose response studies, pretreatment with approximately 100 U/ml of IFN-alpha, approximately 10 U/ml of IFN- beta, or approximately 100 U/ml of IFN-gamma was sufficient to prevent virion release maximally and to prevent cytopathology completely. In kinetic studies, IFN-alpha, IFN-gamma, or LPS were added to the macrophage cultures either before or after infection with HIV. Even when added 3 d after infection with a multiplicity of 1 50% tissue- culture infectious dose per cell, all three treatments markedly reduced virion release, suggesting that these agents act at a point in the viral life cycle beyond the early events of virus binding, penetration, and uncoating. These data indicate that HIV replication in previously uninfected macrophages may be regulated by an inducible host cell mechanism. These findings may explain the restricted replication of HIV in macrophages in vivo and suggest an antiviral role for interferons in the therapy of HIV infection.
Non‐specific activation of the epithelial sodium channel by the CFTR chloride channel

The genetic disease cystic fibrosis is caused by mutation of the gene coding for the cystic fibrosis transmembrane conductance regulator (CFTR). Controversial studies reported regulation of the epithelial sodium channel (ENaC) by CFTR. We found that uptake of 22Na+ through ENaC is modulated by activation of CFTR in oocytes, coexpressing CFTR and ENaC, depending on extracellular chloride concentration. Furthermore we found that the effect of CFTR activation could be mimicked by other chloride channels. Voltage– and patch–clamp measurements, however, showed neither stimulation nor inhibition of ENaC‐mediated conductance by activated CFTR. We conclude that the observed modulation of 22Na+ uptake by activated CFTR is due to the effect of CFTR‐mediated chloride conductance on the membrane potential. These findings argue against the notion of a specific influence of CFTR on ENaC and emphasize the chloride channel function of CFTR.
Investigating the Influence of Ideology on Translation: A Critical Discourse Analysis of “A Tale of Two Cities” and its Persian Translations

Article History The paper received on: 01/01/2015 Accepted after peerreview on: 21/02/2015 Published on: 07/03/2015 Translation has a crucial role in human life. Despite the importance of the influence of ideology in translation, there is lack of research in this area. This study tries to investigate the influence of ideology on translations from English into Persian. The corpus consists of “A Tale of Two Cities” written by Charles Dickens (1859) along with its two Persian translations " رھش ود ناتساد " written by Ebrahimi (1980) and Younesi (1999). The researchers applied Fairclough’s (1989) approach to investigate ideological differences between the original text and the translated versions. They focused on the importance of experiential values which depict the text producer’s experience of the natural and social world. The results showed a significant difference between classification schemes, ideological contested words, overwordings and meaning relations of the source book and its two Persian translations. We also found Younesi’s translation ideologically closer to the source book. The findings of this study may help instructors to make the debate of translation studies far away from substituting lexical and grammatical equivalences. It is effective for researchers and practitioners in translation to pay more attention to the ideology as a major aspect of language and culture. It can also be useful for translators in criticizing and evaluating translation, and improving their works to translate books, news, or articles particularly from English to Persian.
State of European research on the prevalence of interpersonal violence and its impact on health and human rights

With Stephanie Condon (France) Marianne Springer-Kremser (Austria) Greetje Timmerman (Netherlands) Carol Hagemann-White (Germany) Hans-Joachim Lenz (Germany) Corinne May-Chahal (UK) Bridget Penhale (UK) Jolanta Reingardiene (Lithuania) Petra Brzank (Germany) Paivi Honkatukia (Finland) Maryse Jaspard (France) Eva Lundgren (Sweden) Minna Piispa (Finland) Patrizia Romito (Italy) Sylvia Walby (UK) Jenny Westerstrand (Sweden)
Three-Dimensional Structure and Disposition of the Air Conducting and Gas Exchange Conduits of the Avian Lung: The Domestic Duck (Cairina moschata)

The anatomy of the domestic duck lung was studied macroscopically, by casting and by light, transmission, and scanning electron microscopy. The lung had four categories of secondary bronchi (SB), namely, the medioventral (MV, 4-5), laterodorsal (LD, 6–10), lateroventral (LV, 2–4), and posterior secondary bronchi (PO, 36–44). The neopulmonic parabronchi formed an intricate feltwork on the ventral third of the lung and inosculated those from the other SB. The lung parenchyma was organized into cylindrical parabronchi separated by thin septa containing blood vessels. Atria were shallow and well-fortified by epithelial ridges reinforced by smooth muscle bundles and gave rise to 2–6 elongate infundibulae. Air capillaries arose either directly from the atria or from infundibulae and were tubular or globular in shape with thin interconnecting branches. The newly described spatial disposition of the conducting air conduits closely resembles that of the chicken. This remarkable similarity between the categories, numbers, and 3D arrangement of the SB in the duck and chicken points to a convergence in function-oriented design. To illuminate airflow dynamics in the avian lung, precise directions of airflow in the various categories of SB and parabronchi need to be characterized.
Changes as First-Class Citizens

Software must evolve to keep up with an ever-changing context, the real world. We discuss an emergent trend in software evolution research revolving around the central notion that drives evolution: Change. By reifying change, and by modelling it as a first-class entity, researchers can now analyse the complex phenomenon known as software evolution with an unprecedented degree of accuracy. We present a Systematic Mapping Study of 86 articles to give an overview on the state of the art in this area of research and present a roadmap with open issues and future directions.
Age Predicts Functional Outcome in Acute Stroke Patients with rt-PA Treatment

The standard treatment for acute ischemic stroke is thrombolytic therapy. There is limited data on prognostic factors of acute stroke with thrombolytic therapy particularly in Asian population. Acute ischemic stroke patients who were treated with thrombolytic therapy at Srinagarind Hospital between May 2008 and July 2010 were included. Factors associated with Barthel index more than 80 were studied by multiple logistic regression analysis. There were 75 patients included in the study. The mean NIHSS scores before treatment and at 3 months were 9.16 ± 4.82 and 3.83 ± 4.00, respectively, and median Barthel index at 3 months was 86. Only significant predictor for having Barthel index more than 80 points at 3 months was age (adjusted odds ratio 0.929, 95% confidence interval 0.874, 0.988). Four patients developed intracranial hemorrhage after the treatment (5%), and two died (2.6%). In conclusion, age predicts Barthel index in acute stroke patients with rt-PA treatment.
Influences of Self-Efficacy, Response Efficacy, and Reactance on Responses to Cigarette Health Warnings: A Longitudinal Study of Adult Smokers in Australia and Canada

ABSTRACT Guided by the extended parallel process model (EPPM) and reactance theory, this study examined the relationship between efficacy beliefs, reactance, and adult smokers’ responses to pictorial health warning labels (HWL) on cigarette packaging, including whether efficacy beliefs or reactance modify the relationship between HWL responses and subsequent smoking cessation behavior. Four waves of data were analyzed from prospective cohorts of smokers in Australia and Canada (n = 7,120 observations) over a period of time after implementation of more prominent, pictorial HWLs. Three types of HWL responses were studied: psychological threat responses (i.e., thinking about risks from smoking), forgoing cigarettes due to HWLs, and avoiding HWLs. The results from Generalized Estimating Equation models indicated that stronger efficacy beliefs and lower trait reactance were significantly associated with greater psychological threat responses to HWLs. Similar results were found for models predicting forgoing behavior, although response efficacy was inversely associated with it. Only response efficacy was significantly associated with avoiding HWLs, showing a positive relationship. Higher self-efficacy and stronger responses to HWLs, no matter the type, were associated with attempting to quit in the follow-up period; reactance was unassociated. No statistically significant interactions were found. These results suggest that stronger efficacy beliefs and lower trait reactance are associated with some stronger responses to fear-arousing HWL responses; however, these HWL responses appear no less likely to lead to cessation attempts among smokers with different levels of self-efficacy to quit, of response efficacy beliefs, or of trait reactance against attempts to control their behavior.
NMDA receptor antagonism in the basolateral but not central amygdala blocks the extinction of Pavlovian fear conditioning in rats

Glutamate receptors in the basolateral complex of the amygdala (BLA) are essential for the acquisition, expression and extinction of Pavlovian fear conditioning in rats. Recent work has revealed that glutamate receptors in the central nucleus of the amygdala (CEA) are also involved in the acquisition of conditional fear, but it is not known whether they play a role in fear extinction. Here we examine this issue by infusing glutamate receptor antagonists into the BLA or CEA prior to the extinction of fear to an auditory conditioned stimulus (CS) in rats. Infusion of the α‐amino‐3‐hydroxyl‐5‐methyl‐4‐isoxazole‐propionate (AMPA) receptor antagonist, 2,3‐dihydroxy‐6‐nitro‐7‐sulfamoyl‐benzo[f]quinoxaline‐2,3‐dione (NBQX), into either the CEA or BLA impaired the expression of conditioned freezing to the auditory CS, but did not impair the formation of a long‐term extinction memory to that CS. In contrast, infusion of the N‐methyl‐d‐aspartate (NMDA) receptor antagonist, d,l‐2‐amino‐5‐phosphonopentanoic acid (APV), into the amygdala, spared the expression of fear to the CS during extinction training, but impaired the acquisition of a long‐term extinction memory. Importantly, only APV infusions into the BLA impaired extinction memory. These results reveal that AMPA and NMDA receptors within the amygdala make dissociable contributions to the expression and extinction of conditioned fear, respectively. Moreover, they indicate that NMDA receptor‐dependent processes involved in extinction learning are localized to the BLA. Together with previous work, these results reveal that NMDA receptors in the CEA have a selective role acquisition of fear memory.