Miracle-dz/UniFAR-FTUs huggingface dataset:
Perceptions of the UK financial community about the concept and practice of the true and fair override

The main thrust of the research has been to establish the opinions of a representative sample of the UK financial community about the underlying concepts of the ultimate criterion used in evaluating alternative approaches to provide information in financial reporting. In doing so, the research has sought to determine whether the members of this community perceive links between the TFO and the exercise of "professional accounting judgement" (PAJ) by preparers and auditors of financial statements in complying with GAAP (the UK approach), as opposed to a greater emphasis on compliance with no possibility of the exercise of PAJ in overriding an accounting standard (the US approach). In addition, the research has aimed to examine the extent to which the members of the UK financial community perceive links between concepts of "representational faithfulness" such as the "True and Fair View" (TFV) with or without the TFO, or "Fair Presentation" (in conformity with IAS GAAP or US GAAP), and a wider set of "qualitative characteristics" of financial accounting information which are mentioned in the conceptual framework literature. The research instrument was a postal questionnaire, which was sent to 500 financial directors and 500 external auditors of large listed companies, and 1,000 financial analysts. The overall response rate was 27.15%. The main findings can be summarised as follows: 1. All three sub-groups expressed strong support for the concept and practice of TFO and the exercise of PAJ in compliance with GAAP. However, the use of TFO should be confined to exceptional circumstances, as normally compliance with GAAP was considered to be a necessary condition of providing a TFV; 2. An approach to financial reporting that involved the exercise of PAJ and the possibility of overriding an accounting standard was considered a preferable approach to financial reporting, when compared to a compliance-oriented approach such as that required under US GAAP;
Lamotrigine does not prolong QTc in a thorough QT/QTc study in healthy subjects.

AIM To characterize the effects of lamotrigine on QT interval in healthy subjects. METHODS Healthy subjects received a single oral dose of moxifloxacin (400 mg) or placebo in crossover design, followed by a dose-escalating regimen of lamotrigine (n = 76) over a 77-day period, or matched placebo (n = 76). Blood samples were taken for determination of moxifloxacin and lamotrigine concentrations and digital 12-lead ECGs were recorded. The relationships between individual QT values and respective individual moxifloxacin or lamotrigine concentrations were explored using population pharmacokinetic-pharmacodynamic (PK-PD) modelling. RESULTS Moxifloxacin was associated with a maximum mean increase from baseline in QTcF of 14.81 ms [90% confidence interval (CI) 13.50, 16.11] 2.5 h after dosing. Steady-state exposure to lamotrigine (50, 150 or 200 mg b.d.) was not associated with an increase in QTc interval. Small reductions in QTcF (maximum mean difference from placebo -7.48 ms, 90% CI -10.49, -4.46) and small increases in heart rate (maximum mean difference from placebo 5.94 bpm, 90% CI 3.81, 8.06) were observed with lamotrigine 200 mg b.d. vs. placebo. No effect of lamotrigine on QRS duration or blood pressure was observed. No outliers with QTcF > 450 ms, or with an increase from baseline of >60 ms were observed in the lamotrigine group. PK-PD modelling indicated statistically significant decreases in individually corrected QT intervals for lamotrigine and statistically significant increases in individually corrected QT intervals for moxifloxacin over the concentration ranges studied. CONCLUSIONS Therapeutic doses of lamotrigine (50-200 mg b.d.) were not associated with QT prolongation in healthy subjects.
A 0.24 to 2.4 GHz phase-locked loop with low supply sensitivity in 0.18-µm CMOS

This paper presents a phase-locked loop design with the supply-regulated voltage-controlled oscillator to enhance power supply immunity. The supply regulator associated with the voltage-controlled oscillator (VCO) employs the bandwidth adaption scheme by adjusting the bias current of OP-Amp. Measurement results show that the tuning range is from 0.24 to 2.4 GHz, and the output long term RMS jitter is 1.3% of the VCO period. The output clock has a sensitivity of 0.3% clock period with 1% supply disturbance when operating at 2.4 GHz. The PLL is realized with the standard 0.18-µm CMOS technology. The active area occupies 0.18mm2, and the maximum power dissipation is 18mW.
Strategic Profit-Sharing in a Unionized Differentiated Goods Duopoly

We study firms’ incentives to offer profit-sharing schemes in a unionized differentiated goods duopoly in which firms bargain with a sector-wide union or firm-specific unions over the selected remuneration schemes. We show that unions always prefer to form a sector-wide union and conduct coordinated bargaining. Under Cournot competition, ex-ante symmetric firms may choose to offer different remuneration schemes under coordinated bargaining and become ex-post asymmetric. Moreover, universal profit-sharing schemes arise as long as the union’s bargaining power is low enough. In contrast, under Bertrand competition, firms never offer profit-sharing schemes and universal fixed wage schemes is the unique equilibrium. Our welfare analysis indicates that policymakers should institutionalize decentralized bargaining and encourage profit-sharing schemes.
Cooperative robust output regulation of heterogeneous Lur'e networks

In this paper, we study cooperative robust output regulation problems for a directed dynamical network of diffusively interconnected Lur'e systems that consist of a nominal linear dynamics with an unknown static nonlinearity around it. In the present paper we assume that the nominal linear part of each agent is identical, but the nonlinearities are allowed to be different for distinct agents. In this sense the network is heterogeneous. As is common in the context of Lur'e systems, these unknown nonlinearities are assumed to be passive or sector bounded. The interconnection graph among these agents is assumed to contain a directed spanning tree. Similar to classical output regulation problems, there is an exosystem generating a common reference signal that these agents are required to track cooperatively. Our designed distributed dynamic state feedback protocol makes a copy of the reference signal at each agent asymptotically, and thus the cooperative robust output regulation problem becomes a robust tracking problem that can be handled locally. Sufficient synchronization conditions are given for both the passive unknown nonlinearity case and the sector bounded unknown nonlinearity case, respectively. It turns out that our cooperative protocol is naturally fully distributed.
Choosing an Anchor Currency for the Pacific

This paper analyses currency options for six Pacific states - Fiji, Papua New Guinea, Samoa, Solomon Islands, Tonga and Vanuatu - that issue their own currencies. Empirical estimates indicate that these states already stabilize their currencies against the US dollar because of their large and increasing trade with emerging Asia which denominates its trade in US dollars. Building on the theory of an optimal peg, we argue that the replacement of present currencies by the US dollar would strengthen these countries´ trade. Gravity model estimations indicate that adopting a common external currency would be a major stimulus to Pacific trade. While the Australian dollar has been suggested because of the Pacific´s traditional trade relations with Australia this choice would be the result of a reverse causality bias. A binary choice method is applied to trace endogeneity biases in the Pacific sample. The gains for trade from the adoption of an external currency are lower but remain positive.
Strategies to Increase Mammography Utilization

This study compared the effects of theoretically driven interventions on compliance with mammography utilization. A 2 × 2 factorial design yielded groups: a control group, a belief intervention group, an informational intervention group, and a belief/informational intervention group. A probability sample of 301 women, age 35 and older, without a history of breast cancer were randomly assigned to groups. Subjects in the intervention groups received individually tailored messages to alter beliefs or provider information related mammography screening. Belief messages were developed from Health Belief Model constructs. Belief interventions significantly influenced all belief variables except perceived susceptibility in the desired direction. Women in belief/informational intervention group were almost four times more likely than those in the control group to comply with mammography recommendations in the year following intervention (odds ratio=3.75). In addition, belief variables and intervention significantly predicted mammography compliance 1 year postintervention.
Larvae of mealworm (Tenebrio molitor L.) as European novel food

For centuries, insects have been used as food due to their availability and easiness in raising that is much less burdensome for environment than animal husbandry breeding. Mealworm (Tenebrio molitor L.) is a store-pest of which larvae are consumed by people. The aim of the work was to determine the nutritional value of larvae of mealworm (Tenebrio molitor L.). The material was a three-month-old mealworm larva 25 -30 mmin length. Larvae were boiled for 3 min and next dried in 60℃. Contents of water, ash, minerals, protein, fat and fat acids profile have been determined. Fresh larvae contained 56% of water, 18% of total protein, 22% of total fat and 1.55% of ash. High contents of minerals were found in the larvae: magnesium (87.5 mg/100g), zinc (4.2 mg/100g), iron (3.8 mg/100g), copper (0.78 mg/100g) and manganese (0.44 mg/100g). The proportion of n-6/n-3 fatty acids was very advantageous and amounted to 6.76. Larvae powder contained twice higher content of protein, fat, ash and minerals. Larva of mealworm is a valuable source of nutrients in amounts more profitable for human organism than traditional meat food. Powdered larva is a high-grade product to be applied as a supplement to traditional meals.
On the criterion and incremental validity of trait emotional intelligence

This paper presents a comprehensive investigation of the criterion and incremental validity of trait emotional intelligence (trait EI or trait emotional self-efficacy), which is defined as a constellation of emotion-related self-perceptions and dispositions located at the lower levels of personality hierarchies (Petrides & Furnham, 2001). In Studies 1 and 2 (N=166 and 354, respectively) trait EI is shown to be related to measures of rumination, life satisfaction, depression, dysfunctional attitudes, and coping. Most relationships remained statistically significant even after controlling for Big Five variance. In Study 3 (N=212) trait EI is shown to be related to depression and nine distinct personality disorders. Most relationships remained significant, even after controlling for positive and negative affectivity (mood). It is concluded that trait EI has a role to play in personality, clinical, and social psychology, often with effects that are incremental over the basic dimensions of personality and mood.
Evaluation of prophylactic efficacy of human anti-rabies monoclonal antibodies in a mouse model

Rabies post exposure prophylaxis (PEP) includes administration of both vaccine and anti-rabies immunoglobulin. Rabies immunoglobulins are expensive and available in limited quantities. There is an inherent variability in quality and specificity between batches of immunoglobulin preparations and possibility of contamination with known or unknown pathogens. To provide a cost-effective and safe replacement for currently used human rabies immunoglobulin (HRIG) human anti-rabies monoclonal antibodies (huMAbs) were developed. The present study evaluated the overall prophylactic efficacy of SO57 and SOJB MAbs individually, in a mouse model when used in combination with rabies vaccine and compared with conventional HRIG. When the protective effect of antibodies was examined in mice challenged with CVS-N2C virus, a dose-dependent survivorship response was observed in animals treated with antibodies and no animal survived in the control group. At the highest dose of antibody given 80% survivorship was recorded for SO57 and SOJB antibodies where as only 50% survived with HRIG. Serum half-lives were found to be approximately 16 days for SO57 (IgG1); 11 days for SOJB (IgG3) and 8 days for HRIG (polyclonal). Furthermore, we investigated the potential interference of antibodies on vaccine mediatedimmunity. When compared to the control group which was given only vaccine shots, the groups of animals given both antibody and vaccine developed lower virus neutralizing antibody (VNA) titers. The VNA titers appear to be a function of dose of antibody given and serum half-life of each antibody. The interference, as correlated with VNA titers developed in mice, is comparable to HRIG for both SO57 and SOJB MAbs. When we investigated more on the induction of interference by antibodies on vaccine –mediated immunity with combinations of (i) antibody and different concentrations of vaccine (ii) administration of antibody and vaccine at different time intervals followed by intracerebral (i.c.) challenge all the groups of mice recorded higher survival rates. But the survival rates for SO57 and SOJB were comparable to that of HRIG. Unlike in the previous studies of mouse monoclonal antibodies, we observed that passively administered human monoclonal antibodies and HRIG protects mice against intra cerebral challenge. The protective effect at the point of i.c. challenge may be a synergistic effect of passive and active immunities and account for higher survival among groups. Together this data suggests that human anti-rabies monoclonal antibodies (huMAbs) viz: SO57 and SOJB have potential to replace the currently used human rabies immunoglobulin (HRIG) for rabies post exposure prophylaxis (PEP) regimen.
Oximes in organophosphorus poisoning

Acute organic insecticide poisoning is a major health problem all over the world, particularly in the developing countries, where organophosphates (OPs) are the most common suicidal poisons with high morbidity and mortality and account for a large proportion of patients admitted to intensive care units. Other insecticides less commonly used are organocarbamates, organochlorides, and pyrethroids, which are less toxic and are associated with less morbidity and mortality. Patients with poisoning present with a wide spectrum of gastrointestinal, neurological, and cardiac manifestations. A strong clinical suspicion is necessary to make an early diagnosis and to start appropriate therapy. Treatment is primarily supportive and includes decontamination, anticholinergics, protection of the airway, and cardiac and respiratory support. The use of oximes has been controversial and may be associated with higher mortality owing to a higher incidence of type-II paralysis. They may have other toxic side effects. This paper reviews the literature on OP poisoning.
Rapid Detection of Clostridium difficile in Feces by Real-Time PCR

ABSTRACT Clostridium difficile is the major causative agent of nosocomial antibiotic-associated diarrhea, colitis, and pseudomembranous colitis. The pathogenicity of C. difficile is closely related to the production of toxins A and B. Toxigenic C. difficile detection by a tissue culture cytotoxin assay is often considered the “gold standard. ” However, this assay is time consuming, as it implies an incubation period of at least 24 h. We have developed a rapid real-time fluorescence-based multiplex PCR assay targeting the C. difficile toxin genes tcdA and tcdB, with the Smart Cycler. Two molecular beacons bearing different fluorophores were used as internal probes specific for each amplicon type. The analytical sensitivity of the assay was around 10 genome copies for all nine C. difficile strains tested, representing the 6 most common toxinotypes. The specificity was demonstrated by the absence of amplification with DNA purified from bacterial species other than C. difficile (n = 14), including Clostridium sordellii for which the lethal toxin gene sequence is closely related to the toxin genes of C. difficile. Following a rapid (15 min) and simple fecal sample preparation protocol, both tcdA and tcdB were efficiently amplified from 28 of 29 cytotoxin-positive feces samples. There was no amplification observed with all 27 cytotoxin-negative feces samples tested. This is the first real-time PCR assay for the detection of C. difficile. It is rapid, sensitive, and specific and allows detection of C. difficile directly from feces samples.
Seniority and Transparency in the Perceived Fairness of Seniority-Based Police Promotion

Seniority and Transparency in the Perceived Fairness of Seniority-Based Police Promotion by Michael E. Carter MA, Louisiana Tech University, 2001 BGS, Louisiana Tech University, 1999 Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Organizational Psychology Walden University December 2017 Abstract Perception of fairness is a key construct affecting job performance, and perceptions of promotional processes are related to employees’ sense of justice in private organizations. In police departments, negative perceptions of procedures can be detrimental to departmental effectiveness. The purpose of this quantitative quasiexperimental study was to compare Louisiana officers’ perceptions of fairness of a seniority-based promotionPerception of fairness is a key construct affecting job performance, and perceptions of promotional processes are related to employees’ sense of justice in private organizations. In police departments, negative perceptions of procedures can be detrimental to departmental effectiveness. The purpose of this quantitative quasiexperimental study was to compare Louisiana officers’ perceptions of fairness of a seniority-based promotion system in relation to Louisiana deputies’ perceptions of fairness of a merit-based promotion system. Organizational justice theory, including procedural justice, was the theoretical foundation. The research questions were designed to examine whether seniority, transparency, knowledge of the promotion systems, gender, and race predicted levels of perceived fairness. Data were analyzed using an independent samples t test, a MANOVA, and a multiple linear regression. Participants in the seniority-based system perceived it as being fairer than participants in the merit-based system viewed their meritbased system. There were significant differences in knowledge of promotion systems and perceived fairness for rank and system type, but not race and gender. Collectively, predictor variables correlated with perceived fairness. Type of promotion system was not significant when examined with other variables suggesting confounding of predictor variables. Human resources should make employees aware of promotion procedures. Hybrid systems might help address both employee fairness and the promotion of qualified individuals. Officers viewing promotion as fair could lead to positive social change by motivating officers and positively influencing how they serve the public. Seniority and Transparency in the Perceived Fairness of Seniority-Based Police Promotion
HID lamp driver with phase controlled resonant-mode ignition detection and fast transition to LFSW warm-up mode

The paper presents an integrated lamp ignition and ballast with a resonant ignition and fast transition to low-frequency square-wave mode for warm-up and steady-state operation. The circuit employs a soft-saturation core inductor in order to reduce size as well as to control Q factor. Phase control is used in the resonant mode to track the changing inductor value. Ignition detection is performed by monitoring the actual phase, and comparing it to the previous phase. A dramatic shift indicates a change in the lamp impedance, corresponding to lamp ignition. Current is controlled in order to stabilize the arc, and allows for manipulation of the current envelope during warm-up. During steady-state, an outer power loop controls overall lamp power. This ignition and startup differs from previous work in that the warm-up is conducted in the low-frequency square-wave mode, requiring a larger stable operating load resistance range, as lamp resistance varies during warm-up. Fast low-frequency square-wave transitions are obtained by use of a time-optimal control. Experimental tests demonstrate successful acoustic resonance free lamp operation of a 150 W high pressure sodium lamp.
European Public Perceptions of Food Risk: Cross‐National and Methodological Comparisons

This article presents a comparative study of public perceptions of food risk across 25 European member states. A secondary data analysis is conducted on a Eurobarometer survey fielded to nationally representative samples in 2005. The survey included closed questions as well as free associations to map risk perceptions. Taking a quantitative approach, we find that people in a majority of European countries express similar levels of concern about food risks. However, outside this majority a North‐South divide is evident, with the Northern countries worrying less than the Southern countries. Multilevel modeling shows that cross‐national differences in individual respondents' level of worry are in part attributable to shared country effects and to generalized risk sensitivity about a range of personal risks. On the underlying structure of food risk concerns, factor analysis points to three dimensions described by groupings of risks related to adulteration and contamination, health effects, and production and hygiene. A qualitative analysis of respondents' free associations about problems and risks with food identifies three major themes that are consistent with the quantitative results. However, the free associations also point toward greater cross‐national diversity and to striking variations in the range and importance of food risks. Overall, the picture is of a public that frames food risks in a wider context of beliefs about the links between diet and health. We conclude with some implications for research on food risk perceptions in particular and risk perception studies in general.
Computer-based interactive tutorial versus traditional lecture for teaching introductory aspects of pain

Pain is one of the most frequent complaints presenting to medical institutions. However, pain and its management continues to be marginalized in the content of health-care professional education due in part to the multi-disciplinary nature of the subject which makes it difficult to locate within the curriculum (Bonica, 1987; Liebeskind and Melzack, 1987; Marcer and Deighton, 1988; Pilowsky, 1988). Furthermore, the factual elements relating to pain often overlap with other parts of the curriculum, making it impossible to decide who should deliver the information, and how much time can be devoted within the limited time frame of normal health-care professional courses (Max, 1992). The International Association for the Study of Pain (IASP) core curriculum on pain education was developed to overcome some of these problems (Fields, 1995). DOI: 10.1080/0968776970050303