Miracle-dz/UniFAR-FTUs huggingface dataset:
IFRS and European commerical banks: value relevance and economic consequences

2005 was a landmark year in the European Union’s (EU) financial reporting history as all EU listed firms were required to switch from national accounting standards to IFRS. Using a sample of European commercial banks, this study explores two research questions within the framework of equity valuation theory: (i) whether the disclosed fair value estimates of loans and advances; held-to-maturity investments; deposits; and other debt, as well as the recognition of derivatives at fair value, are value relevant, (ii) whether the adoption of IFRS led to a reduction in European banks’ cost of equity capital. The results show that the fair value of loans and advances and other debt are value relevant as is the recognition of derivatives at fair value. Further analysis revealed that the relevance of fair value of loans and derivatives is contingent on banks’ financial health and earnings variability, respectively, as well as on the ability of countries to enforce IFRS. The findings also indicate that the cost of equity capital of European commercial banks decreased after the adoption of IFRS. However, banks domiciled in countries with continental accounting standards and weak enforcement rules experienced a greater reduction in their cost of equity capital.
Bacteraemia in Patients with Hidradenitis Suppurativa Undergoing Carbon Dioxide Laser Surgery: Detection and Quantification of Bacteria by Lysis-Filtration

Background: Hidradenitis suppurativa (HS) is a cicatrising and persistent disease of apocrine gland-bearing areas in adults. The severity of this condition varies from a few suppurating lesions to widespread, disabling disease. The aetiology is obscure, but suggested contributory factors include a genetic predisposition, comedones occluding the pilosebaceous apparatus, bacterial infections, and hormonal factors. Treatment consists mainly of surgery, while medical therapies serve principally as adjunct therapy. Objectives: The aim of the study was to determine the number and type of bacteria circulating in the bloodstream in patients with HS undergoing surgical treatment with a carbon dioxide laser stripping-secondary intention technique. Methods: Twenty-one patients (20 females and 1 male, mean age 36, range 20–55 years) were included in the study. One blood sample (8.3 ml) was taken before surgery, one during the operation and the last one 10 min after surgery. Five healthy persons (all females, mean age 36, range 23–48 years) not undergoing any operation were used as the controls. The blood was cultured by a lysis-filtration technique which had been shown to be very sensitive. Since the filter catches the microorganisms and colonies are formed during culturing, the number of bacteria in the samples is easily determined. Results: In 6 patients, all samples were negative, which indicates that the method of surgery itself caused no spread of bacteria from the lesions. Bacterial growth in the first blood sample was found in 9 patients, from the second sample in 10 and from the third one in 6. In 1 patient, bacteria were detected in three samples. At least 12 bacterial species were identified. The dominating bacteria were coagulase-negative staphylococci of which most were subtyped as Staphylococcus warneri. Among the anaerobic microorganisms, Propionibacterium acnes and P.granulosum were the most frequently isolated bacteria. The bacterial findings in the blood samples accord well with the results from a previous study in which cultures were taken from the deep parts of the HS lesions. In the 5 controls, no microbial growth was detected. Conclusion: The carbon dioxide laser stripping technique caused no additional spread of bacteria into the bloodstream. The evaluation of cultures containing microorganisms from normal skin flora is controversial. Since the bacteria encountered in this study are in close agreement with the findings in cultures from the deeper parts of HS lesions they seem to be relevant. The growth of bacteria in the first blood sample taken before surgery may indicate that some of these patients have bacteria continuously circulating in their blood.
Pathogenicity of Life-Shortening Wolbachia in Aedes albopictus after Transfer from Drosophila melanogaster

ABSTRACT Maternally inherited Wolbachia bacteria have evolved mechanisms to manipulate the reproduction of their invertebrate hosts, promoting infection spread. A high fitness cost to the host is maladaptive for obligate endosymbionts, and prior studies show rapid selection of new Wolbachia associations toward commensal or mutualistic symbioses. Here, wMelPop Wolbachia is transferred from Drosophila melanogaster into the mosquito Aedes albopictus. Characterization of the resulting strain provides an extreme example of Wolbachia as a pathogen. In addition to reduced longevity and fecundity, abnormally high Wolbachia density is associated with embryonic mortality that masks the typical pattern of cytoplasmic incompatibility. The results are consistent with earlier reports that show unpredictable shifts in the Wolbachia phenotype after interspecific transfer, which can complicate proposed strategies to modify the age structure of medically important vector populations.
Contactless Radio Frequency Monitoring of Dielectric Properties of Egg White During Gelation

The evaluation of dielectric properties in the radio frequency (RF) bandwidth is highly relevant to characterize the physical or physiological state of organic materials. This paper reports on the implementation of an easy-to-use and contactless RF dielectric sensing technique used for the monitoring of the heat-induced gelation of a white egg sample. The sensing technique basically consists in the distant monitoring of a high-quality factor inductive RF resonator operating at 98 MHz, which is electromagnetically coupled to the egg white sample. A lumped element modeling of the contactless RF probe interacting with the egg white is proposed. It is used to estimate both the conductivity and the permittivity of the sample during its gelation, starting from the impedance changes measured at the ends of the RF probe, and after probe calibration carried out using a reference NaCl solution. The results obtained during a 10 h monitoring experience allow the dynamics of the egg white gelation to be analyzed. These results open the way to the development of easy-to-implement and non-invasive dielectric monitoring of organic materials, with many prospects in agrifood as well as health monitoring applications.
Activated Peripheral CD8 Lymphocytes Express CD4 In Vivo and Are Targets for Infection by Human Immunodeficiency Virus Type 1

ABSTRACT There is increasing evidence that CD8 lymphocytes may represent targets for infection by human immunodeficiency virus type 1 (HIV-1) in vivo whose destruction may contribute to the loss of immune function underlying AIDS. HIV-1 may infect thymic precursor cells destined to become CD4 and CD8 lymphocytes and contribute to the numerical decline in both subsets on disease progression. There is also evidence for the induction of CD4 expression and susceptibility to infection by HIV-1 of CD8 lymphocytes activated in vitro. To investigate the relationship between CD8 activation and infection by HIV-1 in vivo, activated subsets of CD8 lymphocytes in peripheral blood mononuclear cells (PBMCs) of HIV-seropositive individuals were investigated for CD4 expression and HIV infection. Activated CD8 lymphocytes were identified by expression of CD69, CD71, and the human leukocyte antigen (HLA) class II, the β-chain of CD8, and the RO isoform of CD45. CD4+ and CD4− CD8 lymphocytes, CD4 lymphocytes, other T cells, and non-T cells were purified using paramagnetic beads, and proviral sequences were quantified by PCR using primers from the long terminal repeat region. Frequencies of activated CD8 lymphocytes were higher in HIV-infected study subjects than in seronegative controls, and they frequently coexpressed CD4 (mean frequencies on CD69+, CD71+, and HLA class II+ cells of 23, 37, and 8%, respectively, compared with 1 to 2% for nonactivated CD8 lymphocytes). The level of CD4 expression of the double-positive population approached that of mature CD4 lymphocytes. That CD4 expression renders CD8 cell susceptible to infection was indicated by their high frequency of infection in vivo; infected CD4+ CD8 lymphocytes accounted for between 3 and 72% of the total proviral load in PBMCs from five of the eight study subjects investigated, despite these cells representing a small component of the PBMC population (<3%). Combined, these findings provide evidence that antigenic stimulation of CD8 lymphocytes in vivo induces CD4 expression that renders them susceptible to HIV infection and destruction. The specific targeting of responding CD8 lymphocytes may provide a functional explanation for the previously observed impairment of cytotoxic T-lymphocyte (CTL) function disproportionate to their numerical decline in AIDS and for the deletion of specific clones of CTLs responding to HIV antigens.
N‐Methyl‐d‐aspartate receptors mediating hippocampal noradrenaline and striatal dopamine release display differential sensitivity to quinolinic acid, the HIV‐1 envelope protein gp120, external pH and protein kinase C inhibition

NMDA receptors regulating hippocampal noradrenaline (NA) and striatal dopamine (DA) release have been compared using superfused synaptosomes prelabelled with the [3H]catecholamines. Both receptors mediated release augmentation when exposed to NMDA plus glycine. Quinolinic acid (100 µm or 1 mm) plus glycine (1 µm)‐elicited [3H]NA, but not [3H]DA release. The NMDA (100 µm)‐evoked release of [3H]NA and [3H]DA was similar and concentration‐dependently enhanced by glycine or d‐serine (0.1–1 µm); in contrast, the HIV‐1 envelope protein gp120 potently (30–100 pm) enhanced the NMDA‐evoked release of [3H]NA, but not that of [3H]DA. Gp120 also potentiated quinolinate‐evoked [3H]NA release. Ifenprodil (0.1–0.5 µm) or CP‐101,606 (0.1–10 µm) inhibited the NMDA plus glycine‐evoked release of both [3H]catecholamines. Zinc (0.1–1 µm) was ineffective. Lowering external pH from 7.4 to 6.6 strongly inhibited the release of [3H]NA elicited by NMDA plus glycine, whereas the release of [3H]DA was unaffected. The protein kinase C inhibitors GF 109203X (0.1 µm) or H7 (10 µm) selectively prevented the effect of NMDA plus glycine on the release of [3H]NA. GF 109203X also blocked the release of [3H]NA induced by NMDA or quinolinate plus gp120. It is concluded that the hippocampal NMDA receptor and the striatal NMDA receptor are pharmacologically distinct native subtypes, possibly containing NR2B subunits but different splice variants of the NR1 subunit.
Telecommuting: A Manager's Guide to Flexible Work Arrangements

Most organizations now allow a few employees to work at home, in remote offices, on odd schedules. Usually, such flexibility is permitted on an add hoc basis, outside the official company policy. But as businesses begin to understand the advantages of flexible work arrangements (happier workers, lower absenteeism, increased productivity, accommodation of diverse workers, compliance with anti-pollution regulations, lower overhead costs), many of them struggling to make work-place flexibility part of their corporate policy. This book is designed to help managers evaluate the risks and benefits of these alternative arrangements, and guide them through the unfamiliar process of implementing, formalizing or expanding flexible work policies.
Misdiagnosis of Chronic Thrombocytopenia in Childhood

Purpose Children ultimately diagnosed with nonimmune chronic thrombocytopenia are often referred to pediatric hematology clinics with a provisional diagnosis of autoimmune thrombocytopenic purpura (AITP). The authors' aim was to establish in these patients the features characterizing the mechanism of thrombocytopenia. Patients and Methods The authors performed a retrospective review of the case records of seven children (three boys and four girls, aged 5 months to 7 years) with misdiagnosed chronic AITP referred to a single pediatric hematology center between 1990 and 2000. Results In the seven children, the suspected diagnosis on referral was AITP and the final diagnosis was inherited thrombocytopenia. Abnormalities of platelets and/or leukocyte morphology were present in all of them. Other features suggestive of inherited thrombocytopenia included a history of familial thrombocytopenia (2/7), failure of steroids and/or intravenous immunoglobulins to raise the platelet count to normal levels (5/7), and moderate increase of Indium-111 platelet turnover in the two patients tested. Platelet-associated IgG (PaIgG) was above the normal threshold in the four children tested; the direct monoclonal antibody immobilization of platelet antigens (MAIPA) test was negative in the four children tested and the serum test was positive in two boys. Bone marrow examination revealed either a normal (4/7) or an elevated (3/7) number of megakaryocytes. Conclusions Family history and blood cell morphology analysis in experienced hands are the first steps in discriminating AITP from inherited thrombocytopenia in children with isolated chronic thrombocytopenia. In contrast, bone marrow examination and search for specific autoantibodies using the MAIPA test are of little help. An isotopic platelet life span study, when available, should be performed before considering splenectomy to exclude the diagnosis of inherited thrombocytopenia, especially when steroids and/or IgG IV administration failed to raise the platelet count.
Genetic factors in child psychiatric disorders--II. Empirical findings.

It has been recognized that children presenting with psychiatric problems often have parents who also suffer from some form of mental disorder. Because parental mental disorder is so often accompanide by serious family difficulties and disturbance, it is not surprising that most attention has been focussed on environmental risk factors. Indeed, the available empirical findings suggest that this has been justified in that much of the psychiatric risk to children associated with parental mental disorder appears to be environmentally mediated
A Reinterpretation of EMD by cubic spline interpolation

Empirical mode decomposition (EMD) is a data-driven technique that decomposes a signal into several zero-mean oscillatory waveforms according to the levels of oscillation. Most of the studies on EMD have focused on its use as an empirical tool. Recently, Rilling and Flandrin, [2008] studied theoretical aspects of EMD with extensive simulations, which allow a better understanding of the method. However, their theoretical results have been obtained by considering constraints on the signal such as equally spaced extrema and constant frequency. The present study investigates the theoretical properties of EMD using cubic spline interpolation under more general conditions on the signal. This study also theoretically supports modified EMD procedures in Kopsinis and Mclaughlin, [2008] and developed for improving the conventional EMD. Furthermore, all analyses are preformed in the time domain where EMD actually operates; therefore, the principle of EMD can be visually and directly captured, which is useful in interpreting EMD as a detection procedure of hidden components.
Relationship of Chronic Ankle Instability to Muscle Activation Patterns during the Transition from Double-Leg to Single-Leg Stance

Background Impaired muscle activation may predispose subjects to develop chronic ankle instability. It has been suggested that impairments are found not only in structures around the injured ankle but also around the more proximal joint complexes. Hypothesis Subjects with chronic ankle instability were expected to show later onset times for lower limb and trunk muscle activation when compared with control subjects. They were expected to show less variability in muscle activation patterns compared with the control group. Study Design Controlled laboratory study. Methods Thirty control subjects and 10 subjects with chronic ankle instability participated in the study. The onset of muscle activity of 14 muscles of the lower limb and trunk was measured during the transition from a double-leg stance position to a single-leg stance position in eyes-open and eyes-closed test conditions. Results Subjects with chronic ankle instability showed significantly later onset times for the ankle, hip, and hamstring muscles compared with control subjects. They used a similar muscle activation pattern in both test conditions, whereas control subjects adjusted their activation pattern according to the condition. Conclusions Differences in muscle activation patterns between subjects with chronic ankle instability and control subjects occur not only around the ankle but also around other joints. Subjects with chronic ankle instability show less variability in muscle activation patterns between test conditions. Clinical Relevance Knowledge of muscle activation patterns in the whole lower limb and trunk in noninjured subjects and the differences found in chronic ankle instability subjects broadens the physical therapy approach to the treatment of chronic ankle instability.
Additional aspects of third source variation for the genetic analysis of human development and behaviour: a commentary on Eaves et al.

showing some effects of chaotic processes on MZ and DZ twin correlations. More specifically, they use the logistic equation, x(t +1 ) =kx(t)[1 ‐ x(t)], where k is a parameter and t denotes discrete time, as a simple developmental model and simulate MZ and DZ twin phenotypic time series under various assumptions concerning the starting value x(0) and using a number of distinct values for the parameter k. In discussing the results thus obtained, Eaves et al 1 draw some conclusions with respect to, for example, the possible forms and prevalence of chaotic variation in developmental processes as proposed by Molenaar et al. 2 In the following we present the results of alternative simulation studies that show additional aspects of chaotic variation in the genetic analysis of human development. Finally, we discuss some of the implications of our own results with respect to the interpretations given by Eaves et al 1 of their simulation results.
Hormonal regulation of endometrial prostaglandin F2 alpha production during the luteal phase of the rhesus monkey.

To study the hormonal regulation of prostaglandin (PG) production by the endometrium during the luteal phase of the primate menstrual cycle, the standard artificial menstrual cycle (SAMC) of the rhesus monkey was manipulated (MAMC) such that in one group of monkeys, there was an absence of the mid-cycle peak of estradiol-17 beta (E), but normal luteal phase progesterone (P). In the second group, there was a mid-cycle peak of E, but no luteal phase P. The accumulation of PGF2 alpha in tissue culture medium from explants of endometrium obtained on cycle Day 14 or 23 of the MAMC was compared to the accumulation of PGF2 alpha from explants on cycle Day 14 or 23 of the SAMC (expressed as mean ng +/- SEM/mg/24 h). Omission of the mid-cycle E peak in the MAMC did not alter endometrial PGF2 alpha production in vitro on cycle Day 14, compared to the SAMC; whereas, on cycle Day 23 PGF2 alpha, production was reduced (35.1 +/- 6.4 ng/mg/24 h), compared to that in the SAMC (53.8 +/- 10.3 ng/mg/24 h; p = 0.06). Omission of P during the MAMC resulted in higher PGF2 alpha production in vitro on cycle Day 14 (p < 0.01) and lower PGF2 alpha production on cycle Day 23 (p = 0.05), compared to that in the SAMC on these days. (ABSTRACT TRUNCATED AT 250 WORDS)
ZDHHC3 as a Risk and Mortality Marker for Breast Cancer in African American Women

African American woman are 43% more likely to die from breast cancer than white women and have increased the risk of tumor recurrence despite lower incidence. We investigate variations in microsatellite genomic regions—a type of repetitive DNA—and possible links to the breast cancer mortality gap. We screen 33 854 microsatellites in germline DNA of African American women with and without breast cancer: 4 are statistically significant. These are located in the 3′ UTR (untranslated region) of gene ZDHHC3, an intron of transcribed pseudogene INTS4L1, an intron of ribosomal gene RNA5-8S5, and an intergenic region of chromosome 16. The marker in ZDHHC3 is interesting for 3 reasons: (a) the ZDHHC3 gene is located in region 3p21 which has already been linked to early invasive breast cancer, (b) the Kaplan-Meier estimator demonstrates that ZDHHC3 alterations are associated with poor breast cancer survival in all racial/ethnic groups combined, and (c) data from cBioPortal suggest that ZDHHC3 messenger RNA expression is significantly lower in African Americans compared with whites. These independent lines of evidence make ZDHHC3 a candidate for further investigation.
Winning in Emerging Markets: A Road Map for Strategy and Execution

Table of contents Chapter One: Introduction Chapter Two: The Nature of Institutional Voids in Emerging Markets Chapter Three: Spotting and Responding to Institutional Voids Chapter Four: Exploiting Institutional Voids as Business Opportunities Chapter Five: Multinationals in Emerging Markets Chapter Six: Emerging Giants: Competing at Home Chapter Seven: Emerging Giants: Going Global Chapter Eight: The Emerging Arena
Patterns in Spatial Proximity between Venture Capital Investors and Investees in Germany

The paper analyzes patterns in spatial proximity between venture capital investors and investees. We use a data set of 950 dyads of venture capitalists and German new ventures which have closed a financing round between January 2002 and March 2007. We are the first study to use minimum travel time via car or plane as realistic measure of spatial proximity. Our results indicate that different factors relating to characteristics of the new venture, the venture capitalist and the financing round help explain variations in spatial proximity. We find that spatial proximity is more likely for younger ventures, ventures in knowledge-intensive industries, smaller, less specialized, more experienced, semi-profit oriented, or lead-venture capital investors, as well as for very small or very large investment volumes. Another key finding is that spatial proximity is more likely for consecutive financing rounds. Furthermore, we find the effects to be more pronounced for lead-investors.