Miracle-dz/UniFAR-FTUs huggingface dataset:
Understanding the Informativeness of Book-Tax Differences

Abstract: We contribute to the literature attempting to understand the specifics of the information contained in book-tax differences. We begin by illustrating that the relation found in the literature between book-tax differences, earnings growth and persistence stems from uncorrelated measurement error in the accounting systems developed to report income for tax filings and financial statements. Using a series of counterfactual tests and simulation analyses, we show that the information contained in book-tax differences is not necessarily unique. We also develop a theoretical model that incorporates a report of taxable income in the Fischer and Verrecchia (2000) reporting bias framework. The model suggests that large book-tax differences are particularly informative when there is greater noise in the measurement of book and/or taxable income. However, manipulation of earnings by managers reduces the information content of book-tax differences. Ultimately, we find evidence consistent with our theory. Namely, that book-tax differences are informative because they provide information regarding the potential inability of the accounting systems underlying book and taxable incomes to capture economic performance.
Validation of a Soy Questionnaire with Repeated Dietary Recalls and Urinary Isoflavone Assessments Over One Year

This study assessed the validity and reliability of a 12-item soy questionnaire designed for use in cancer prevention research. The questionnaire measures soy intake over the past year. Subjects were 199 healthy 35- to 46-yr-old premenopausal women participating in an ongoing soy intervention study. Soy questionnaire estimates of isoflavone intake over 1 yr were compared with individual and combined estimates from two reference measures covering the same period: three or four repeated 24-h recalls and one or two repeated urine analyses. The sensitivity and specificity of the soy questionnaire in classifying high vs. low exposure (high exposure = soy intervention group membership) were comparable with 24-h recalls and were superior to urine analyses (sensitivity = 94.8%, 97.9%, and 71.1%; specificity = 95.1%, 97.1%, and 90.3% for the soy questionnaire, 24-h recalls, and urine analyses, respectively). Soy questionnaire isoflavone estimates were highly correlated with the combination of the two reference measures for the entire study population. Its brevity, ease of administration, and good measurement properties over a 1-yr period make the soy questionnaire well suited to the needs of researchers who wish to identify high and low consumers of soy foods, especially in populations who consume traditional Asian soy foods.
Why Don’t Households Smooth Consumption? Evidence from a $25 Million Experiment

This paper evaluates theoretical explanations for the propensity of households to increase spending in response to the arrival of predictable , lump-sum payments , using households in the Nielsen Consumer Panel who received $25 million in randomly distributed stimulus payments. The pattern of spending is inconsistent with models in which identical households cycle rapidly through high and low- response states as they manage liquidity , but is instead highly predictable by income years before the payment. Spending responses are unrelated to expectation errors , almost unrelated to crude measures of procrastination and self-control , significantly related to sophistication and planning , and highly related to impatience. ( JEL D12, D14, D91, E21, H23 )
ARSENIC CHEMISTRY AND REMEDIATION IN HAWAIIAN SOILS

Past use of arsenical pesticides has resulted in elevated levels of arsenic (As) in some Hawaiian soils. Total As concentrations of 20–100 mg/kg are not uncommon, and can exceed 900 mg/kg in some lands formerly planted with sugarcane. With high contents of amorphous aluminosilicates and iron oxides in many Hawaii's volcanic ash-derived Andisols, a high proportion (25–30%) of soil As was associated with either these mineral phases or with organic matter. Less than 1% of the total As was water soluble or exchangeable. Furthermore, the soils can sorb As strongly: the addition of 1000 mg/kg as As (+5) resulted in only between 0.03 and 0.30 mg/L As in soil solution. In contrast, soils having more crystalline minerals (e.g., Oxisols) sorb less As and thus often contain less As. Phosphate fertilization increases As bioaccessibility, whereas the addition of Fe(OH)3 decreases it. Brake fern (Pteris vittata L.) can be used to remove some soil As. Concentrations of As in fronds varied on average from 60 mg/kg when grown on a low-As Oxisol to 350 mg/kg when grown on a high-As Andisol. Ratios of leaf As to CaCl2-extractable soil As were 12 and 222 for the Oxisol and Andisol, respectively.
First Demonstration of Leukemia Imaging with the Proliferation Marker 18F-Fluorodeoxythymidine

Acute myeloid leukemia (AML) is a neoplasm of hematopoietic stem cells with partial or complete loss of the ability to differentiate but with preserved proliferation capacity. The aim of our study was to evaluate if the in vivo proliferation marker 3′-deoxy-3′-18F-fluorothymidine (FLT) is suitable for visualizing leukemia manifestation sites and if 18F-FLT is a surrogate marker for disease activity. Methods: In this pilot study, 10 patients with AML underwent pretherapeutic imaging with 18F-FLT PET or 18F-FLT PET/CT. The biodistribution of 18F-FLT was assessed 60 min after intravenous injection of the radiotracer. Standardized uptake values were calculated for reference segments of bone marrow, spleen, and normal organs. 18F-FLT PET in 10 patients with benign pulmonary nodules and the absence of malignant or inflammatory disease served as controls. Results: Retention of 18F-FLT was observed predominantly in bone marrow and spleen and was significantly higher in AML patients than in controls (mean 18F-FLT SUV in bone marrow, 11.5 and 6.6, P < 0.05; mean 18F-FLT SUV in spleen, 6.1 and 1.8, P < 0.05). Outside bone marrow, focal 18F-FLT uptake showed extramedullary manifestation sites of leukemia in 4 patients (meningeal disease, pericardial, abdominal, testicular, and lymph node), proven by other diagnostic procedures. Conclusion: This pilot study indicated that PET using 18F-FLT is able to visualize extramedullary manifestation sites of AML and reflects disease activity. Because 18F-FLT uptake in bone marrow is caused by a combination of both neoplastic and normal hematopoietic cells, the correlation of 18F-FLT uptake in bone marrow and leukemic blast infiltration did not reach statistical significance.
Utopian aspirations and dystopian realities : the many faces of e-planning in NSW

The last 15 years have seen a rapid growth in the popularity of e-planning in Australia and internationally. In this paper I wish e-planning to be understood as a range of planning activities that are taking place online. Eplanning can refer variously to the systems used to submit and track development applications online, online planning certification tools, blogs and discussion forums hosted by authorities and tools for envisioning future scenarios.
Mediator Promotes CENP-A Incorporation at Fission Yeast Centromeres

ABSTRACT At Schizosaccharomyces pombe centromeres, heterochromatin formation is required for de novo incorporation of the histone H3 variant CENP-ACnp1, which in turn directs kinetochore assembly and ultimately chromosome segregation during mitosis. Noncoding RNAs (ncRNAs) transcribed by RNA polymerase II (Pol II) directs heterochromatin formation through not only the RNA interference (RNAi) machinery but also RNAi-independent RNA processing factors. Control of centromeric ncRNA transcription is therefore a key factor for proper centromere function. We here demonstrate that Mediator directs ncRNA transcription and regulates centromeric heterochromatin formation in fission yeast. Mediator colocalizes with Pol II at centromeres, and loss of the Mediator subunit Med20 causes a dramatic increase in pericentromeric transcription and desilencing of the core centromere. As a consequence, heterochromatin formation is impaired via both the RNAi-dependent and -independent pathways, resulting in loss of CENP-ACnp1 from the core centromere, a defect in kinetochore function, and a severe chromosome segregation defect. Interestingly, the increased centromeric transcription observed in med20Δ cells appears to directly block CENP-ACnp1 incorporation since inhibition of Pol II transcription can suppress the observed phenotypes. Our data thus identify Mediator as a crucial regulator of ncRNA transcription at fission yeast centromeres and add another crucial layer of regulation to centromere function.
Hear Today, Gone Tomorrow: An Assessment of Portable Entertainment Player Use and Hearing Acuity in a Community Sample

Background: Noise-induced hearing loss (NIHL) is a common but preventable disability. The purpose of this study was to assess the understanding of NIHL in a community sample in the context of exposure to portable music players, including MP3 players, and personal hearing acuity as tested with the Welch Allyn Audioscope 3. Methods: A cross-sectional convenience sample of 94 adults (18 to 65 years old) at a university recreation center completed an analysis of personal use of portable digital music players (MP3 players), concerns about hearing loss, and a 3-dB-level hearing test at 4 levels of speech frequency in a low ambient noise setting. Results: The majority of participants (85%) were concerned about hearing loss, willing to protect their hearing with lower volume (77%), had little measurable hearing loss but were exposed to longer and louder periods of noise than other national samples, and mistakenly felt that NIHL is a medically reversible condition. Many (40%) also wanted their family medicine physician to be more concerned about their hearing. Conclusions: Family medicine physicians are in a key position to provide basic information on the preventability and negative consequences of NIHL, as well as to identify and refer patients with identified hearing loss.
Effects of Organizational Motives on Relationship Continuity: The Moderating Role of Corporate Cultural Similarity

This study was aimed to disaggregate the relationship commitment construct into organizational motives component and relationship continuity component and investigate the effects of the motives on relationship continuity. These motives were based on the three-component conceptualization of organizational commitment, which included affective, structural, and normative motives. Constructs associated with affective motives were relationship value and trustworthiness, whereas constructs related to structural motives were switching costs and comparison level of the alternatives. Corporate cultural similarity was proposed to be the key construct associated with normative motives. The results showed that all five constructs associated with the three groups of motives had significant effects on relationship continuity. Trustworthiness was found to have the strongest effect on relationship continuity, followed by relationship value, switching costs, comparison level of the alternatives, and corporate cultural similarity. In addition, corporate cultural similarity was found to moderate the effect of switching costs on relationship continuity.
Misleading policy messages derived from the period TFR: Should we stop using it?

Discussions about fertility in developed countries refer almost exclusively to the period Total Fertility Rate (TFR). We argue that the use of this indicator frequently leads to incorrect interpretation of period fertility levels and trends, resulting in distorted policy conclusions and, potentially, in misguided policies. We illustrate this with four policy-relevant examples, drawn from contemporary Europe. These illustrations show that the TFR (a) inflates the presumed gap between fertility intentions and realised fertility, (b) erroneously suggests a significant fertility increase in many countries of Europe after the year 2000, (c) often exaggerates the level of immigrants fertility and (d) frequently suggests that family-related policies which led to shorter birth spacing in fact brought an upward swing in fertility level. There seems to be no policy-relevant question for which the period TFR would be the indicator of choice to be preferred over other existing measures.
Epigenetic Regulation in the Brain after Spinal Cord Injury : A Comparative Study

Objective After spinal cord injury (SCI), functional and structural reorganization occurs at multiple levels of brain including motor cortex. However, the underlying mechanism still remains unclear. The current study was performed to investigate the alterations in the expression of the main regulators of neuronal development, survival and death, in the brain following thoracic contusive SCI in a mouse model. Methods Eight-week-old female imprinting control region mice (n=60; 30-35 g) were used in this study. We analyzed the expression levels of regulators such as brain-derived neurotrophic factor (BDNF), glial cell line-derived neurotrophic factor (GDNF), nerve growth factor (NGF) and histone deacetylase (HDAC) 1 in the brain following thoracic contusive SCI. Results The expression of BDNF levels were elevated significantly compared with control group at 2 weeks after injury (p<0.05). The expression of NGF levels were elevated at 2, 4 weeks compared with control group, but these difference were not significant (p>0.05). The GDNF levels were elevated at 2 week compared with control group, but these differences were not significant (p>0.05). The difference of HDAC1 levels were not significant at 2, 4 and 8 weeks compared with control group (p>0.05). Conclusion These results demonstrate that the upregulation of BDNF may play on important role in brain reorganization after SCI.
Configuration of unipolar atrial electrograms during electrically induced atrial fibrillation in humans.

BACKGROUND During atrial fibrillation (AF), the atrium is activated by multiple wavelets that continuously change in size and direction. The aim of this study was to correlate the temporal variation in AF electrogram configuration with the varying spatial patterns of activation. METHODS AND RESULTS In a group of 25 Wolff-Parkinson-White patients undergoing cardiac surgery, the free wall of the right atrium was mapped (244 points) during electrically induced AF. The unipolar electrograms recorded during 4 seconds of AF were classified into four categories: (1) single deflections, (2) short-double potentials, (3) long-double potentials, and (4) fragmented potentials. The proportion of these four types of electrograms during AF was as follows: singles, 77 +/- 12%; short-doubles, 7 +/- 3%; long-doubles, 10 +/- 7%; and fragmented, 6 +/- 4%. Electrogram morphology was an indicator for rapid uniform conduction (single potentials; positive predictive value [PPV] of 0.96), collision (short-double potentials; PPV of 0.33), conduction block (long-double potentials; PPV of 0.84), and pivoting points or slow conduction (fragmented potentials; PPV of 0.87). In type I, II, and III AF, the proportion of long-double potentials was 4 +/- 2%, 12 +/- 3%, and 18 +/- 7% (P < .05); the proportion of fragmented complexes was 2 +/- 2%, 6 +/- 3%, and 10 +/- 4% (P < .05), respectively. During electrically induced and self-terminating episodes of AF, no preferential anatomic sites for double or fragmented potentials were found in the right atrium. CONCLUSIONS The morphology of single unipolar electrograms during AF reflects the occurrence of various specific patterns of conduction. This might be used to differentiate between different types of AF and to identify regions with structural conduction disturbances involved in perpetuation of chronic AF.
The differential affinity of the usher for chaperone–subunit complexes is required for assembly of complete pili

Attachment to host cells via adhesive surface structures is a prerequisite for the pathogenesis of many bacteria. Uropathogenic Escherichia coli assemble P and type 1 pili for attachment to the host urothelium. Assembly of these pili requires the conserved chaperone/usher pathway, in which a periplasmic chaperone controls the folding of pilus subunits and an outer membrane usher provides a platform for pilus assembly and secretion. The usher has differential affinity for pilus subunits, with highest affinity for the tip‐localized adhesin. Here, we identify residues F21 and R652 of the P pilus usher PapC as functioning in the differential affinity of the usher. R652 is important for high‐affinity binding to the adhesin whereas F21 is important for limiting affinity for the PapA major rod subunit. PapC mutants in these residues are specifically defective for pilus assembly in the presence of PapA, demonstrating that differential affinity of the usher is required for assembly of complete pili. Analysis of PapG deletion mutants demonstrated that the adhesin is not required to initiate P pilus biogenesis. Thus, the differential affinity of the usher may be critical to ensure assembly of functional pilus fibres.
Survey of academic pediatric hospitalist programs in the US: organizational, administrative, and financial factors.

BACKGROUND Many pediatric academic centers have hospital medicine programs. Anecdotal data suggest that variability exists in program structure. OBJECTIVE To provide a description of the organizational, administrative, and financial structures of academic pediatric hospital medicine (PHM). METHODS This online survey focused on the organizational, administrative, and financial aspects of academic PHM programs, which were defined as hospitalist programs at US institutions associated with accredited pediatric residency program (n = 246) and identified using the Accreditation Council for Graduate Medical Education (ACGME) Fellowship and Residency Electronic Interactive Database. PHM directors and/or residency directors were targeted by both mail and the American Academy of Pediatrics Section on Hospital Medicine LISTSERV. RESULTS The overall response rate was 48.8% (120/246). 81.7% (98/120) of hospitals reported having an academic PHM program, and 9.1% (2/22) of hospitals without a program reported plans to start a program in the next 3 years. Over a quarter of programs provide coverage at multiple sites. Variability was identified in many program factors, including hospitalist workload and in-house coverage provided. Respondents reported planning increased in-house hospitalist coverage coinciding with the 2011 ACGME work-hour restrictions. Few programs reported having revenues greater than expenses (26% single site, 4% multiple site). CONCLUSIONS PHM programs exist in the majority of academic centers, and there appears to be variability in many program factors. This study provides the most comprehensive data on academic PHM programs and can be used for benchmarking as well as program development.
Deeply Infiltrating Endometriosis Is a Disease Whereas Mild Endometriosis Could Be Considered a Non‐Disease

Deeply infiltrating endometriosis can be defined as endometriosis infiltrating deeper than 5 mm under the peritoneal surface. Type I is a conical lesion suggested to be caused by infiltration; type II is mainly caused by retraction of the bowel over the lesion; type III is the most severe lesion suggested to be caused by adenomyosis externa. Severe cases are clinically apparent by nodularities in the pouch of Douglas, whereas mild and subtle forms of deep endometriosis are easily missed. Clinical examination during menstruation and scrutiny at laparoscopy for indurations, followed, preferably, by CO2-laser-excision are the key features for diagnosis and treatment. It is important to realize that depth of infiltration and lateral spread cannot be evaluated by laparoscopic inspection but only during excision, that CA125 concentration but not ultrasound or nuclear magnetic resonance can be helpful in the diagnosis, and that in the most severe cases medical pretreatment is advocated. Results of excision, as evaluated by disappearance of pain in some 80% of women, by a cumulative pregnancy of some 70% and a low recurrence rate, are excellent. The peritoneal fluid is thought to play a key role in the physiopathology of deep endometriosis which is considered to be endometriosis which has escaped from the influence of the peritoneal fluid. This concept is clinically important for the medical treatment of endometriosis, which is suggested to shrink deep lesions and to bring them back under peritoneal fluid control. A model of endometriosis is proposed and discussed. Subtle lesions are considered a natural condition occurring intermittently in all women, whereas we question whether mild endometriosis is a disease. In some women endometriosis has an aggressive behavior and develops into cystic ovarian endometriosis or into deeply infiltrating endometriosis. In this model subtle and mild forms would be called "endometriosis," whereas deep and cystic ovarian forms could be called "endometriotic disease. " It is stressed that deep and cystic ovarian endometriosis are two distinct entities, which is important for our understanding of endometriosis, for classification and for treatment of endometriosis.
Vital capacity helps predict pulmonary complications after rib fractures

BACKGROUND Traumatic rib fractures are associated with significant morbidity. Vital capacity (VC) assesses pulmonary function; however, limited data link VC to patient outcomes. Our objective was to determine if VC predicted complications and disposition in patients with rib fractures. METHODS This is a retrospective chart review of all patients with fractured ribs admitted to a Level 1 trauma center during a 4-year period. Patients were excluded if no VC was performed within 48 hours of admission. Data collected included demographics, hospital/intensive care unit length of stay, epidural, discharge to home versus extended care facility, mortality, chest Abbreviated Injury Scale (AIS) score, Injury Severity Score (ISS), number of rib fractures, hemothorax/pneumothorax, presence of pulmonary contusion, presence of chest tube, chronic obstructive pulmonary disease, and average daily VC (percentage of predicted). Pulmonary complication was defined as pneumonia, need for intubation, new home O2 requirement, readmission for pulmonary issue, or intensive care unit transfer. Statistical analysis was performed using &khgr;2 and multivariate logistic regression. RESULTS Of 801 patients with rib fractures, 683 had VC performed within 48 hours. Average age was 53 years, median ISS was 13 (interquartile range, 9–18), and median length of stay was 5 days. Most (72%) were discharged home, and 26% went to extended care facility. Ten percent developed a pulmonary complication, and there were nine deaths. Every 10% increase in VC was associated with 36% decrease in likelihood of pulmonary complication. Patients with a VC greater than 50% had a significantly lower association of pulmonary complication (p = 0.017), and a VC of less than 30% was independently associated with pulmonary complication (odds ratio, 2.36). CONCLUSION Patients with fractured ribs and VC of less than 30% have significant association for pulmonary complication. Higher VC is associated with lower likelihood of pulmonary complication. VC may help identify those at risk for complications after rib fractures, but a prospective study is necessary to confirm these findings. LEVEL OF EVIDENCE Prognostic/epidemiologic study, level IV.