Miracle-dz/UniFAR-FTUs huggingface dataset:
The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Within the accounting history literature, there exists a small sub-realm that focuses on the nexus between accounting and war and accounting and the military. This article is a review of 55 articles published in the new millennium (2000–2017) ranging across a 420-year period, encompassing many wars and periods of peace, and involving multiple countries. Several accounting issues including procedures, costing, budgeting, disclosure, financing, efficiency gender and culpability emerge. The availability of existing accounting knowledge forms the basis of the review, with accounting shown to be adaptive and reactive to the needs of the military (and the state) in peacetime and wartime emergency. Specifically, in applying existing accounting knowledge, accounting contributes to the military or war. Where new accounting knowledge is developed, accounting is influenced either by the needs of the military or the dictates of war.
Scientific Argumentation in Chemistry Education: Implications and Suggestions

The Malaysia Education Blueprint 2012-2025 reveals the aspiration of government to prepare Malaysian children to meet the challenges of a 21st century economy. Nonetheless, Malaysia has a long way to go to achieve this target. PISA (2015) result indicates that Malaysian students have problems in reasoning skills. To achieve the target, Educational Blueprint advocates infusion of inquiry-based instruction in classrooms for students to acquire critical thinking skill. Critical thinking skill is a 21st century learning skill the students need to possess in today’s global economy. This skill includes the ability of individual to reason effectively. Scientific argumentation is a skill to promote critical thinking of students. Being the essential element of scientific inquiry and important activity in scientific reasoning, scientific argumentation helps students to develop and refine scientific knowledge. It is imperative to implement scientific argumentation in science classrooms. The purpose of this paper aims to raise some issues, including the results of previous studies about the impact of scientific argumentation on science achievement, the rationale for focusing on monological models in the three classification of argumentation models, and address the issues about the appropriateness of Toulmin argument model (an example of monologoical models), which is prevailed in science education to promote students’ scientific argumentation skills. Finally, this paper will outline some suggestions regarding implementation of Toulmin argument model to promote scientific argumentation in chemistry education.
Business Strategies and Annual Report Readability

This study investigates the association between firm‐level business strategy and the readability of narrative disclosures in annual reports. As business strategy affects the information environment and financial performance of firms, we expect the readability of narrative disclosures to vary with the particular business strategy that a firm pursues. In accord with this expectation, we find that firms with prospector‐type business strategies produce less readable narratives, while those with defender‐type business strategies produce more readable narratives. We also document that the association between strategy and readability is partially mediated by organisational performance, although the mediation effect is rather modest. These findings are robust when subjected to a series of sensitivity tests.
NUCLEAR EXTRUSION AND INTRACISTERNAL INCLUSIONS IN THE RABBIT BLASTOCYST

Observations on the transfer of material from nucleus to cytoplasm are abundant in the literature of light microscopy. Although in many cases the exchange of substances has been inferred from fixed and stained material, the transfer of proteins (12) and nucleic acids (7) has also been described from biochemical and radioautographic studies. In some cases, loss of nuclear material to the cytoplasm is probably an early stage in cell degeneration (4, 13, 18, 21). In other cases it is undoubtedly a normal concomitant of nuclearcytoplasmic interaction (10, I 1). The electron microscope has demonstrated the presence of annuli or "pores" in the nuclear membrane (22, 23) which, at least in some cases (1, 2, 16, 24), appear to be sites of nuclear-cytoplasmic exchange. Also a variety of blebs and outpocketings of the nuclear envelope have been observed, and their possible role in the transfer of nuclear material to the cytoplasm has been stressed. These include the outer membrane of the nuclear envelope in a variety of species (5, 19, 22) or the outpocketing of both layers as in Drosophila (6, 20). The possibility that "membrane flow" may carry material from nucleus to cytoplasm has also been suggested (3). The significance of all these structures in terms of actual cell function is at present largely obscure.
Estimating energy expenditure from raw accelerometry in three types of locomotion.

PURPOSE Accuracy of estimating activity-related energy expenditure (AEE) from raw body acceleration may improve by using prediction equations that are specific for the type of activity. The current study aims to improve published equations by deriving an equation for overground walking and to evaluate whether overground cycling and stair walking require specific prediction equations. METHODS Participants (91 male/95 female, 8-81 yr old) were equipped with a triaxial accelerometer (DynaPort MiniMod; McRoberts BV, The Hague, The Netherlands) on their lower back. Total energy expenditure (TEE) was measured using a mobile oxygen analyzer (MetaMax 3b; Cortex Biophysik, Leipzig, Germany). Resting energy expenditure (REE) was measured for 30 min, following which a physical activity course was completed involving walking on level ground at slow (8 min), normal (8 min), and fast speed (3 min), stair walking (3 min), and cycling (8 min). AEE was calculated as TEE - REE, expressed in both absolute (kJ·min) and relative (J·min·kg) units. Mixed linear regression analysis was used for developing regression equations for walking, stair walking, and cycling. RESULTS Acceleration contributed 76% and 93% (P < 0.001) to explained variance in walking AEE for absolute and relative AEE models, respectively. Age and gender improved estimation accuracy by <1%. Applying a conservative walking equation, AEE (J·min·kg) = -40.19 + 816.11 acceleration (g) (root-mean-square error = 34.00 J·min·kg), to cycling and stair walking resulted in mean bias (95% limits of agreement) of -253 (-449, 46) and -276 (-442, 109) J·min·kg, respectively (approximately 50% bias). Acceleration added 35% and 42% to explained variance in relative AEE (J·min·kg) during cycling and stair walking, respectively; this fraction was approximately 20% for absolute AEE (kJ·min) in both activities. CONCLUSION AEE during walking can be predicted across a wide age range using raw acceleration, but activity-specific equations are needed for cycling and stair walking.
Recurrent laryngeal nerve alterations in developing spontaneously hypertensive rats

It is well known that the recurrent laryngeal nerve not only innervates the larynx but also contains baroreceptor fibers, as demonstrated by physiological studies. Because hypertension has a negative impact on both peripheral nerve morphology and the baroreflex, we investigated the recurrent laryngeal nerve morphological alterations related to the development of hypertension.
The role of working memory in dichotic-listening studies of auditory laterality

We present data related to the role of working memory in dichotic-listening studies of speech lateralization using consonant–vowel syllable stimuli. A working-memory procedure was actually used in the pioneering dichotic-listening studies by Doreen Kimura in 1960, a fact that was forgotten in later dichotic-listening studies, exclusively focusing on the perceptual aspects of speech sound lateralization. Capitalizing on the original Kimura (1961a, 1961b) studies, we hypothesized that an increase in working-memory load leads to an amplified right-ear advantage (REA) in the dichotic-listening task. A total of 30 participants completed a dichotic-listening task including three working-memory load conditions, each consisting of trials of 3, 4, and 5 dichotically presented letter pairs. Results confirmed an enhanced REA as working-memory load increased. This right-ear effect increased significantly from 3 to 4 stimulus pairs and leveled off with the 5th pair. In addition, the assumption was tested that, within a single load condition, the REA appears mainly in late serial input positions. A detailed analysis of the results revealed that only late positions contributed to the overall REA. However, the highest load condition (5 letter pairs) also produced significant ear differences in the early part of the input position curve. The mechanisms likely to be responsible for these results are discussed in terms of top-down and bottom-up processes in hemispheric asymmetry.
Social enterprises operating in the South Wales Valleys: A Delphi Study of persistent tensions

This paper aims to examine the factors that influence and collectively conspire to inhibit social enterprises’ abilities to flourish in geographies of economic and social deprivation. Drawing upon the extant literature, it deploys a Delphi study to rank the relative importance of these factors. ,A two-round Delphi study has been used to assess the relative importance of the issues that beset social enterprises. The research panel consisted of owner-managers of nine social enterprises from South Wales (UK). ,The findings indicate that the prime challenge faced by social enterprise owner-managers is balancing their dual mission. The difficulties faced in delivering social value while remaining financially viable is one that appears to impinge upon the other strategic and operational challenges they face. ,The generalizability of this study that utilizes expert insight is dependent upon the nature of the panel. In this instance, social enterprise owner-managers studied operated within a socially deprived region of the UK. The relative influence of the tensions that affect social enterprises in less impoverished areas of the UK or other geographies may well differ. ,Drawing upon the extant literature that examines the tensions that surround social enterprises, the prevailing factors are considered and ranked of significance. The resulting ranking provides a crystallised vantage point for policy and support. This could be used to better inform the allocation of resources to facilitate a favourable eco system capable of supporting social enterprises who operate in areas troubled by economic and social deprivation.
Visuospatial and Verbal Short-Term Memory Correlates of Vocabulary Ability in Preschool Children.

Background Recent studies indicate that school-age children's patterns of performance on measures of verbal and visuospatial short-term memory (STM) and working memory (WM) differ across types of neurodevelopmental disorders. Because these disorders are often characterized by early language delay, administering STM and WM tests to toddlers could improve prediction of neurodevelopmental outcomes. Toddler-appropriate verbal, but not visuospatial, STM and WM tasks are available. A toddler-appropriate visuospatial STM test is introduced. Method Tests of verbal STM, visuospatial STM, expressive vocabulary, and receptive vocabulary were administered to 92 English-speaking children aged 2-5 years. Results Mean test scores did not differ for boys and girls. Visuospatial and verbal STM scores were not significantly correlated when age was partialed out. Age, visuospatial STM scores, and verbal STM scores accounted for unique variance in expressive (51%, 3%, and 4%, respectively) and receptive vocabulary scores (53%, 5%, and 2%, respectively) in multiple regression analyses. Conclusion Replication studies, a fuller test battery comprising visuospatial and verbal STM and WM tests, and a general intelligence test are required before exploring the usefulness of these STM tests for predicting longitudinal outcomes. The lack of an association between the STM tests suggests that the instruments have face validity and test independent STM skills.
Insulinomas may present with normoglycemia after prolonged fasting but glucose-stimulated hypoglycemia.

BACKGROUND Insulinomas are rare but are the most common cause of hyperinsulinemic hypoglycemia in the adult population. Diagnosis of this pathology relies on clinical features along with laboratory tests and imaging investigations to aid in localization. One of the most robust standard tests used for establishing a biochemical diagnosis is the prolonged (72 h) fast. Currently, it is recommended that a prolonged supervised fast be performed, at least for 48 h if not for 72 h, and many would take the absence of hypoglycemia after a 72-h fast as evidence excluding the diagnosis. METHODS We employed prolonged fasts and standard glucose tolerance tests, plus imaging studies and surgical pathology, in two patients with suspected insulinomas. RESULTS The prolonged 72-h fast was normal in both the patients, whereas in both cases a prolonged oral glucose tolerance test clearly demonstrated the induction of severe hyperinsulinemia followed by significant hypoglycemia. Surgical removal confirmed the presence of insulinomas in each case. CONCLUSIONS Although the sensitivity of the 72-h fast is high and still plays an important role in the diagnosis of an insulinoma, we suggest that a "normal" test result should be interpreted in the light of clinical symptoms.
An investigation of home advantage and other factors affecting outcomes in English one-day cricket matches

We examined the factors affecting the outcome of cricket matches played in the English one-day county cricket league. In particular, we focused on the home-field effect and the importance of winning the pre-match toss of a coin to determine a team's strategic decision to bat first or second. A home-field effect appeared to be confirmed in that home teams won 57% of all matches with a win/loss result. A logistical regression model was used, with the outcome variable defined in terms of a home team win/loss. We found that while winning the toss is an important aspect of a one-day cricket match, other factors tend to dominate in determining the result, especially team quality and match importance for the home and away teams in the overall league context. Our results also indicate, not surprisingly given the nature of cricket attendance and spectating, that the crowd effect is largely insignificant. The results of our study do not support any rule changes requiring the abandonment of the coin toss to determine batting order.
Second primary malignancies in adult acute myeloid leukemia--A US population-based study.

BACKGROUND Acute myeloid leukemia (AML) is the most common type of acute leukemia in adults. Long-term survivors from AML may be at higher risk of second primary malignancies. PATIENTS AND METHODS We selected adult patients with AML aged≥18 years from the National Cancer Institute's Surveillance, Epidemiology and End RESULTS (SEER 13) database. We used the multiple primary standardized incidence ratio session of SEER*stat software to calculate the risk of second primary malignancies in patients with AML. RESULTS Among 5,091 patients, 148 patients developed a total of 160 second primary malignancies, with an observed/expected (O/E) ratio of 1.17, (95% confidence interval=0.99-1.36), and an excess risk of 15.47 per 10,000 population. The risk of all-site cancer, cancer of gastrointestinal system, and oral and pharyngeal cancer in different age groups was found to be significantly higher among patients with AML compared to that of general US population. CONCLUSION Adult patients with AML have a significantly higher risk of second primary malignancies compared to the general population.
Functional Polymorphisms of Folate-Metabolizing Enzymes in Relation to Homocysteine Concentrations in Systemic Lupus Erythematosus

Objective To determine if functional polymorphisms of folate/homocysteine pathway enzymes are associated with homocysteine concentrations and/or coronary artery calcification (CAC) scores in patients with systemic lupus erythematosus (SLE) and controls. Methods We investigated 163 SLE patients and 160 controls. Functional polymorphisms in 6 genes in the folate/homocysteine pathway were genotyped: 5,10-methylenetetrahydrofolate reductase (MTHFR) 677C>T, MTHFR 1298A>C, cystathionine β-synthase (CBS) 844ins68, methionine synthase (MTR) 2756A>G, methionine synthase reductase (MTRR) 66A>G, thymidylate synthase (TYMS) 1494del6, and dihydrofolate reductase (DHFR) c.86+60_78. Results Homocysteine levels were higher in African American SLE patients than Caucasian patients and African American controls. Genotype distributions were significantly different in African American and Caucasian controls for 6 of the 7 polymorphisms. Genotype distributions for each polymorphism did not differ significantly between SLE patients and controls even after stratification by race. Glomerular filtration rate was strongly negatively correlated to homocysteine levels, and was therefore adjusted for as a covariate in the models of the effects of the polymorphisms on homocysteine levels. In SLE patients none of the 7 polymorphisms was associated with homocysteine concentrations. In Caucasian controls only MTHFR 677C>T and 1298A>C showed effects on homocysteine similar to what would be expected from the literature. There were no genotypic associations with median CAC scores in SLE patients or controls with and without stratification by race. Conclusion Polymorphisms in folate/homocysteine metabolizing enzymes do not predict higher homocysteine levels or CAC scores in patients with SLE.
Knowledge of psychiatric terms and concepts among Kenyan youth: Analysis of focus group discussions

Psychiatric disorders and symptoms are common worldwide. However, cultural differences in symptom manifestation and knowledge of psychiatric terms and concepts represent a challenge to accurate clinical assessment. Our previous youth surveys revealed higher rates of psychotic experiences in Kenya compared to several other countries, suggesting culture may influence psychosis risk assessment survey results. The goal of the present investigation is to evaluate understanding of general mental health related terms and concepts and specific items from the Structured Interview for Psychosis-Risk Symptoms (SIPS), a commonly used psychosis risk assessment instrument. Six focus groups were conducted in Nairobi, Kenya and surrounding areas with young adults from the community, university and secondary school students, and mental health professionals. Analysis of the information obtained from participants indicated that adolescents and young adults in Kenya were aware of mental illness in their communities, but had very limited knowledge of the meaning of specific psychiatric disorders and symptoms. Many believed that the cause of mental illness was spiritual in nature. These results suggest that in order to obtain accurate reported rates of psychiatric symptoms, assessment of Kenyan adolescents and young adults requires elaboration of assessment questions and use of simplified terms.
Brain expression of Cre recombinase driven by pancreas‐specific promoters

Cre‐loxP technology enables specific examination of the function and development of individual nuclei in the complex brain network. However, for most brain regions, the utilization of this technique has been hindered by the lack of mouse lines with Cre expression restricted to these regions. Here, we identified brain expressions of three transgenic Cre lines previously thought to be pancreas‐specific. Cre expression driven by the rat‐insulin promoter (Rip‐Cre) was found mainly in the arcuate nucleus, and to a lesser degree in other hypothalamic regions. Cre expression driven by the neurogenin 3 promoter (Ngn3‐Cre mice) was found in the ventromedial hypothalamus. Cre expression driven by the pancreas‐duodenum homeobox 1 promoter (Pdx1‐Cre) was found in several hypothalamic nuclei, the dorsal raphe and inferior olivary nuclei. Interestingly, Pdx1‐Cre mediated deletion of vesicular GABA transporter led to postnatal growth retardation while Ngn3‐Cre mediated deletion had no effects, suggesting a role for Pdx1‐Cre neurons, but not pancreas, in the regulation of postnatal growth. These results demonstrate the potential for these Cre lines to study the function and development of brain neurons. genesis 48:628–634, 2010. © 2010 Wiley‐Liss, Inc.
Peripheral Nerve Allograft Transplantation with FK506: Functional, Histological, and Immunological Results Before and After Discontinuation of Immunosuppression

Two-centimeter nerve allografts were transplanted across a major histocompatibility barrier from donor ACI rats into a 0.5-cm gap in the sciatic nerve of recipient Lewis rats and immunosuppressed with FK506, 2 mg/kg per day for 3 months. One group of animals continued to receive intermittent immunosuppression with FK506, 2 mg/kg twice a week for another 2 months, whereas the second group of animals received no further immunosuppression in order to determine whether rejection of nerve allografts can still occur after immunosuppression is withdrawn, even after the axons have regenerated through the nerve graft. The sciatic function index improved from −76.3 at 3 months to −46.6 at 5 months in those animals continuing to receive intermittent immunosuppression, but only improved to −66.8 at 5 months when immunosuppression was discontinued. Similarly, somatosensory evoked potentials demonstrated an improvement in relative latency from 2.3 msec at 3 months to 0.34 msec at 5 months in animals continuing to receive intermittent immunosuppression, but only improved to 1.29 msec at 5 months when immunosuppression was discontinued. Nerve allografts continuing to receive intermittent immunosuppression showed no signs of rejection by light or electron microscopy and no significant difference compared with isografts, whereas nerve allografts whose immunosuppression had been stopped at 3 months showed mild signs of rejection, less regeneration, and a smaller number of nerve fibers. Immunohistology revealed only a small number of Lewis-derived Schwann's cells in the ACI nerve allografts in animals continuing to receive intermittent immunosuppression, but an increasing number of Lewis-derived Schwann's cells in animals whose immunosuppression was discontinued. Therefore, this study demonstrates that rejection of nerve allografts can be successfully prevented by immunosuppression using FK506 with the Schwann's cells remaining donor derived. However, if immunosuppression is withdrawn even after the axons regenerate across the distal nerve juncture, an ongoing rejection process still occurs, which can be confirmed both histologically and by functional testing, and the Schwann's cells then become recipient derived (Lewis).