Miracle-dz/UniFAR-FTUs huggingface dataset:
Are auditors attenuate earnings management in private companies? The effect of economic adjustment programmes

This study analyses the relationship between the level of earnings management and the audit of unlisted companies in two countries liable to economic adjustment programmes — Portugal and Ireland — between 2008 and 2016. The choice of these two countries lies in the fact that they both experienced strong financial assistance programmes, and it is pertinent to assess the indebtedness and earnings management phenomenon in this particular economic harsh context. In a sample of 970 unlisted companies, we find evidence of a negative relationship between the audit and the level of earnings management. We also demonstrate that during the period of time in which the financial support occurred, there was mitigation in the relationship between the level of earnings management and audit.
Adaptive Low-Pass Filter Based DC Offset Removal Technique for Three-Phase PLLs

The presence of dc offset in the inputs of a phase-locked loop (PLL) introduces fundamental frequency oscillations in the estimated quantities. Due to their low frequency in a synchronous reference frame, removal of these oscillations is a challenging task. Recent design studies of pre/in-loop filtering based advanced PLLs show that incorporation of dc offset removal in a filtering stage reduces the bandwidth of the PLL. This degrades the dynamic performance of the PLL and results in slower response time. To tackle this issue, a simple yet effective dc offset removal technique based on adaptive low-pass filters is introduced in this letter. The proposed technique can be applied as an add-on to any PLL structures without altering their design. Therefore, its application has a minimal effect on the dynamic performance of the PLL under study. The effectiveness of the proposed technique is evaluated experimentally by applying it to different PLL structures.
The Relationship Between Audiovisual Binding Tendencies and Prodromal Features of Schizophrenia in the General Population

Current theoretical accounts of schizophrenia have considered the disorder within the framework of hierarchical Bayesian inference, positing that symptoms arise from a deficit in the brain’s capacity to combine incoming sensory information with preexisting priors. Here, we present the first investigation to examine the relationship between priors governing multisensory perception and subclinical, prodromal features of schizophrenia in the general population. We tested participants in two complementary tasks (one spatial, one temporal) and employed a Bayesian model to estimate both the precision of unisensory encoding and the prior tendency to integrate audiovisual signals (i.e., the “binding tendency”). Results revealed that lower binding tendency scores in the spatial task were associated with higher numbers of self-reported prodromal features. These results indicate decreased binding of audiovisual spatial information may be moderately related to the frequency of prodromal characteristics in the general population.
Incidence of Antenatal Trichomoniasis and Evaluation of Its Role as a Cause of Preterm Birth in Pregnant Women Referring to Minia University Hospital, Egypt

Background: We aimed to determine the incidence of trichomoniasis and its risk factors in Egyptian pregnant women attending the Minia Maternity and Pediatric University Hospital, Minia, Egypt and evaluate its association with preterm birth. Methods: The study was carried out from Aug 2014 to Jun 2015 through 2 phases, the first phase was case-control study, and the second phase was follow-up with intervention. Overall, 300 pregnant women with gestational age of 20–36 weeks with no medical risk factors of preterm labour birth were enrolled. Vaginal swabs were examined by the wet mount microscopy and culture while urine samples were examined by urine analysis. Demographic information was collected. Pregnant women were divided into two groups, study group (with trichomoniasis) and control group (without trichomoniasis). Positive cases were subjected to metronidazole treatment. Results: Thirty-five cases were positive for T. vaginalis infection. Maximum cases were detected by culture (11.7%) followed by wet mount microscopy (9.7%) whereas least number of cases (7.3%) was detected by urine examination. Nineteen (54.28%) cases had preterm delivery. Post-delivery adverse outcomes were observed in 29 cases (82.8%). The high rate of infection was observed in age group of 20–30 years (P<0.05). In addition, there was a significant T. vaginalis infection in pregnant women living in rural area, of low socioeconomic and primary educational levels (P<0.05). Conclusion: Pregnant women lived in rural area with a low socioeconomic and primary educational levels should be screened for trichomoniasis to reduce the incidence of preterm delivery and low birth weight.
An efficient Monte Carlo algorithm in probabilistic operational planning

Renewable energies are taking a growing part in electricity generation. The uncertainty on their generation forecasts, due to their weather dependency, as well as the inability to control their generation, makes them challenging for the grid. The deterministic approach used so far in operational planning does not allow taking these uncertainties into account. There is thus a great need to switch from the deterministic approach to a probabilistic one. The latter aims to consider the distribution of the errors on forecasts of the continuous variables, such as the wind speed and the load, as well as the probability of failure of the grid elements. In previous works, the reliability of the grid, i.e. the performance of a grid plan a given time ahead real time, is evaluated thanks to several risk indicators in particular the Mean Cost of Operations (MCO). This indicator can be easily computed by Monte Carlo (MC) sampling, but an analog algorithm turns out to be way too time-consuming, considering the time constraints in operational planning. This work aims to implement a more effective way to compute the MCO, which allows to cover all significant contingencies of the grid as well as the possible variations of the continuous variables. This efficient MC algorithm is illustrated on an adaptation of the 69-bus IEEE test case.
Dynamic capabilities, marketing and innovation capabilities and their impact on competitive advantage and firm performance

The objective of this paper is to examine the impact of dynamic capabilities (DCs) on competitiveness and performance of companies, considering the mediating role played by marketing capabilities (MCs) and innovation capabilities (ICs). The investigation of these effects is performed considering the moderating role of ambidexterity on the proposed relationships. This investigation advances a theoretical model tested using structural equation modelling (SEM). A 90-item questionnaire exploring the relationships between DCs and marketing and innovation was developed, and a total of 387 valid questionnaires were collected from a sample of Portuguese enterprises. The results show the existence of a positive direct and indirect influence of DCs on competitive advantage and performance variables as well as a direct impact on MCs and ICs. This study contributes to filling the gap in the existing research on the direct impact of DC's variables on competitive advantage and performance by considering mediating role of MCs and ICs.
Immunotherapy in the treatment of colorectal cancer: a new kid on the block

In the last few years, the success of anti-PD1 and anti-PDL1 drugs in solid cancers treatment and the advances in molecular biology have provided new potential treatment strategies for patients with metastatic colorectal cancer. Unfortunately, only patients with mismatch repair deficiency seem to benefit from immunotherapy and they represent a small subset of the metastatic population. New ongoing studies focus on converting an immune ignorant tumour into an inflamed one by combination therapies and on introducing an immunotherapeutic approach in earlier stages of disease (neoadjuvant and adjuvant setting). In this review we summarize the current knowledge about the molecular and immune landscape of colorectal cancer and propose new potential combination strategies to enhance the efficacy
Sobolev Norm Learning Rates for Regularized Least-Squares Algorithms

Learning rates for least-squares regression are typically expressed in terms of $L_2$-norms. In this paper we extend these rates to norms stronger than the $L_2$-norm without requiring the regression function to be contained in the hypothesis space. In the special case of Sobolev reproducing kernel Hilbert spaces used as hypotheses spaces, these stronger norms coincide with fractional Sobolev norms between the used Sobolev space and $L_2$. As a consequence, not only the target function but also some of its derivatives can be estimated without changing the algorithm. From a technical point of view, we combine the well-known integral operator techniques with an embedding property, which so far has only been used in combination with empirical process arguments. This combination results in new finite sample bounds with respect to the stronger norms. From these finite sample bounds our rates easily follow. Finally, we prove the asymptotic optimality of our results in many cases.
Applying system readiness levels to cost estimates — A case study

Accurately estimating cost, schedules and expected technical performance of large complex systems and systems of systems (SoS) pre-development is difficult. As programs mature and begin execution, they often plague of cost growth and schedule delays due to unexpected deviations from initial assumptions or complexity. For example, Government Accountability Office's (GAOs) 2016 review of selected weapons systems found that twelve of the 43 programs in the report had cost growth from 4% to 45% as well as schedule delays averaging thirty months. Similarly, the James Webb Space Telescope (JWST) has had multiple over runs from inception. [1,2] As the program continued cost growth and schedule delays due in part to technical maturity and complexity were apparent resulting in a 2011 re-baseline. The launch, now planned for 2018, has jeopardized the science community's ability to collect timely and relevant deep space scientific data requiring the Hubble Space Telescope (HST) to perform significantly beyond its already extended design life. Using System Readiness Levels (SRLs), an emerging technique, in concert with heuristic cost and schedule analysis may provide enhanced capabilities for pre-development cost estimates and schedule completions within the acquisition lifecycle. Up to now, theoretical and analytical approaches are in the literature. This paper investigates actual program cost and schedule history through program development, then comparing it to SRL forecasting techniques to demonstrate its validity. The resulting approach will support future estimating accuracy through higher fidelity information for early decision-making. We research and collect actual program development cost, schedule and technical history for Major Defense Acquisition Programs (MDAPS) and NASA flagship programs; then compare the actual growth metrics to the SRL forecasts. This empirical cross-referencing applied to the SRL framework can support more realistic cost and schedule forecasting early in program development. Evaluation of the data to support a null hypothesis demonstrating a statistically significant approach can provide significant cost and schedule estimating process improvement; with a goal of implementing a validated process early into forecast models. The method can isolate specific areas for Technology Maturity and Risk Reduction (TMRR) focus and actions for specific sub-systems within the system or SoS pre-milestone B for DoD and Phase B for NASA. Moreover, cost and schedule realism, and credibility at the start of “Program of Record” with high confidence realized. The data analyses will provide demonstrated confidence using these methods. A follow up example to demonstrate the method will be shown. Future research will include the addition of more program data points to enhance the robustness of the method, and model enhancements to define cost and schedule drivers within the systems and SoSs.
A novel oncogenic role for urokinase receptor in leukemia cells: molecular sponge for oncosuppressor microRNAs

Urokinase receptor (uPAR) expression is up-regulated and represents a negative prognostic marker in most cancers. We previously reported that uPAR and CXCR4 can be regulated by common microRNAs in leukemia cells. Transcripts containing response elements for shared microRNAs in their 3’UTR may regulate their availability. We investigated uPAR 3’UTR capability to recruit microRNAs, thus regulating the expression of their targets. uPAR 3’UTR transfection in KG1 leukemia cells up-regulates the expression of endogenous uPAR. Transfection of uPAR 3’UTR, inserted downstream a reporter gene, increases uPAR expression and simultaneously down-regulates the reporter gene expression. Transfection of uPAR 3’UTR also increases CXCR4 expression; accordingly, uPAR silencing induces down-regulation of CXCR4 expression, through a mechanism involving Dicer, the endoribonuclease required for microRNA maturation. Transfection of uPAR 3’UTR also increases the expression of pro-tumoral factors and modulates cell adhesion and migration, consistently with the capability of uPAR3’UTR-recruited microRNAs to target several and different transcripts and, thus, functions. Finally, we found 3’UTR-containing variants of uPAR transcript in U937 leukemia cells, which show higher levels of uPAR expression as compared to KG1 cells, in which these variants are not detected. These results suggest that uPAR mRNA may recruit oncosuppressor microRNAs, allowing the expression of their targets.
Prognostic value of D-lactate dehydrogenase in patients with clear cell renal cell carcinoma

Lactate dehydrogenase (LDH) is an enzyme involved in anaerobic glycolysis and is associated with the prognosis of patients with renal cell carcinoma (RCC). The human genome has four LDH genes: LDHA, LDHB, LDHC and LDHD. In order to determine which of these four LDH genes may predict clear cell RCC (ccRCC), a total of 509 patients with ccRCC from The Cancer Genome Atlas (TCGA) cohort and 192 patients with ccRCC from the Fudan University Shanghai Cancer Centre (FUSCC) cohort were enrolled in the present study. The expression profiles of LDHD genes in the TCGA cohort were obtained from the TCGA RNAseq database. The Cox proportional hazards regression model and Kaplan-Meier curves were used to assess relative factors. The LDH family genes that were revealed to have an association with overall survival (OS) were further validated in the FUSCC cohort. In the TCGA cohort, following Cox proportional hazards analysis, LDHD expression (P=0.0400; hazard ratio, 0.872; 95% confidence interval, 0.764–0.994) was revealed to be predictive of the prognosis of patients with ccRCC. Further analysis revealed that low LDHD expression (P<0.0001) was significantly associated with a poor prognosis in terms of OS. Additionally, the expression of LDHD (P<0.0001) was significantly different in patients with ccRCC compared with paired controls. In the FUSCC cohort, low LDHD expression was also associated with a poor OS (P=0.0103), and the tumour pathological T stage was a factor that influenced the expression of LDHD (P=0.0120). Furthermore, the expression of LDHD influenced the serum LDH level (P=0.0126). The downregulation of LDHD expression may be a predictor of poor prognosis in patients with ccRCC.
Knockdown of FUT3 disrupts the proliferation, migration, tumorigenesis and TGF-β induced EMT in pancreatic cancer cells

Fucosyltransferases (FUTs) are critical for glycoproteins and glycolipid chains and serve an important role in the adhesive interaction between selectins and their ligands, which contribute to tumor cell spread and metastasis. While multiple cancer cell lines heavily express FUT3, the present study investigated the expression level of FUT3 in different human pancreatic cancer cell lines. Forced expression and knockdown of FUT3 in different pancreatic cancer cell line demonstrated that FUT3 is important in cell proliferation. Using wound healing and transwell assays, it was observed that the migratory ability was decreased in FUT3 downregulated Capan-1 cell line, compared with the normal Capan-1 cell line. Furthermore, it was demonstrated that the knockdown of FUT3 impaired the adhesion of Capan-1 with E-selectin and inhibited transforming growth factor (TGF)-β-induced epithelial-mesenchymal transition. These data suggest that the knockdown of FUT3 inhibits the tumorigenesis in vivo and FUT3 may be a promising target aiming at reducing the metastatic virulence of pancreatic cancer cells.
Synchronous hairy cell leukemia and chronic lymphocytic leukemia: a case report with a brief review of literature

This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/4.0) which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited. Fig. 1. Morphological and immunophenotypic findings of the neoplastic cells. (A) Peripheral blood smear showing a typical “hairy” cell (May-Grunwald Giemsa stain, ×1,000). (B) Trephine biopsy showing predominantly “hairy” cells with fried egg appearance and an interstitial nodule of mature appearing lymphoid cells (H & E stain, x600). (C, D) Immunohistochemistry for CD5 and CD23 respectively showing positivity in interstitial nodules of lymphoid cells (Hematoxylin counterstain, ×400). (E, F) Immunohistochemistry for CD20 and DBA.44 highlighting the “hairy” cells and negative in lymphoid nodule (Hematoxylin counterstain, ×400). BLOOD RESEARCH Volume 53ᆞNumber 2ᆞJune 2018
Transformer inrush - Harmonics in the current

When transformer is energized, a transient current up to 10 to 15 times larger than the rated transformer current can flow for several cycles. The differential protections are mainly sensitive during this time, as the inrush current flows just on one site of the transformer and so it creates false differential current. One of the basic principles is blocking of the differential element by the second harmonic. This article tries to derive the amount of higher harmonics in the inrush current and discuss the necessary relay setting
MicroRNA-139-5P inhibits human prostate cancer cell proliferation by targeting Notch1

Despite an improvement in the efficacy of chemotherapeutic agents, the outcome of patients with prostate cancer remains poor. MicroRNA (miRNA/miR)-139 expression is often downregulated in multiple types of tumor, including in prostate cancer. The aim of the present study was to investigate the inhibitory effect of miR-139 on the PC-3, C4-2B and LNCaP prostate cancer cell lines. Analysis of the cell cycle of PC-3, C4-2B and LNCaP cells transfected with miR-139 revealed a significantly increased percentage of cells in the G1 phase and a decreased percentage in the S and G2 phases compared with those transfected with a negative control miRNA. The growth inhibitory rate of miR-139-transfected cells 24, 48 and 72 h after transfection were 32.83±2.61, 52.58±3.2 and 62.36±4.55% in PC-3 cells; 30.28±2.25, 51.74±3.27 and 60.80±3.58% in C4-2B cells; and 33.20±2.67, 51.83±3.59 and 61.79±4.85% in LNCaP cells, respectively. The present study revealed that miR-139 inhibited the proliferation of prostate cancer cells by interfering with the cell cycle. Further study into the mechanism by which this happened suggested that miR-139 reduced cyclin D1 expression and inhibited cell proliferation through targeting Notch1.
miR-211 inhibits proliferation, invasion and migration of cervical cancer via targeting SPARC

Cervical cancer remains one of the most frequent gynecological malignancies among females around the world. Therefore, fully understanding the molecular mechanisms underlying the progression of cervical cancer may be critical for the development of effective therapeutic strategies against cervical cancer. The object was to evaluate the potential effect of miR-211 and verify its influence on the function of secreted protein acidic and rich in cysteine (SPARC) in cervical cancer. It was demonstrated that miR-211 was downregulated in cervical cancer cell lines (HeLa and C33A) and cervical cancer specimens, while SPARC expression level was higher in tumor tissues. We also revealed miR-211 upregulated expression could inhibit cells proliferation, migration and invasion in vivo. SPARC was confirmed as a direct and functional target of miR-211 and the inverse relationship between them was also observed. The results of the present study suggest that miR-211 reduced cancer growth, migration and invasion, and suppresses the SPARC expression in cervical cancer. This newly identified miR-211 may provide further insight into the progression and offers a promising target for cervical cancer therapy.
Sliding wear, viscoelasticity, and brittleness of polymers

We have connected viscoelastic recovery (healing) in sliding wear to free volume in polymers by using pressure-volume-temperature (P-V-T) results and the Hartmann equation of state. A linear relationship was found for all polymers studied with a wide variety of chemical structures, except for polystyrene (PS). Examination of the effect of the indenter force level applied in sliding wear on the healing shows that recovery is practically independent of that level. Strain hardening in sliding wear was observed for all materials except PS, the exception attributed to brittleness. Therefore, we have formulated a quantitative definition of brittleness in terms of elongation at break and storage modulus. Further, we provide a formula relating the brittleness to sliding wear recovery; the formula is obeyed with high accuracy by all materials including PS. High recovery values correspond to low brittleness, and vice versa. Our definition of brittleness can be used as a design criterion for choosing polymers for specific applications.