Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings Management Around Swedish Corporate Income Tax Reforms

Prior literature considers a change in the national corporate income tax (CIT) rate as a strong firm incentive to manage earnings. This article examines the link between two recent CIT reforms in Sweden and earnings management with a large dataset of private firms. The effects of tax rate cuts are estimated on aggregate measures as well as on decomposed measures of accrual-based earnings management. The results suggest that taxation clearly influences these firms in their high book-tax conformity setting. Downward earnings management is documented before the reduction in the CIT rate, consistent with research on public firms with lower book-tax conformity. Primarily accounts receivable is noted to drive these results. Weaker evidence is provided with the inventory and depreciation accrual vehicles. The tax effects are statistically and economically significant. Furthermore, the income-decreasing behaviour prior to the CIT reforms is observed to be persistent over time.
The Glioma-associated Protein SETA Interacts with AIP1/Alix and ALG-2 and Modulates Apoptosis in Astrocytes*

Expression of the src homology 3 (SH3) domain-containing expressed in tumorigenic astrocytes (SETA) gene is associated with the tumorigenic state in astrocytes. SETA encodes a variety of adapter proteins containing either one or two SH3 domains, as suggested by the sequence heterogeneity of isolated cDNAs. Using both SH3 domains in a yeast two-hybrid screen of a glial progenitor cell cDNA library, we isolated the rat homolog of the ALG-2-interacting protein 1 or ALG-2-interacting protein X (AIP1/Alix). In vitro confrontation experiments showed that the SH3-N domain of SETA interacted with the proline-rich C terminus of AIP1. In co-immunoprecipitation experiments, SETA and AIP1 interacted and could form a complex with apoptosis-linked gene 2 protein. Endogenous SETA and AIP1 proteins showed similar patterns of staining in primary rat astrocytes. Misexpression of a variety of SETA protein isoforms in these astrocytes revealed that they localized to the actin cytoskeleton. Furthermore, SETA proteins containing the SH3-N domain were able to sensitize astrocytes to apoptosis induced by UV irradiation. Expression of the isolated SH3-N domain had the greatest effect in these experiments, indicating that interference in the interaction between endogenous SETA and AIP1 sensitizes astrocytes to apoptosis in response to DNA damage.
The Importance Of A Market-Value Measurement Of Debt In Assessing Leverage

Leverage (debt-to-equity ratio) is an important variable in issues concerning the risk of a firm and its securities. Hamada [1969] has demonstrated theoretically the relationship between leverage and systematic risk. ' Numerous empirical studies have found that leverage is a significant variable in association tests on risk. Yet there is a glaring disparity between the theoretical results and the empirical tests. The theory is based on market-value measures of debt and leverage. With few exceptions, the empirical tests use book-value (accounting) measures.2 Although these studies have generally found leverage to be highly associated with systematic risk, there has been no means to evaluate the potential effect of using the book-value measurement as a surrogate for the market-value measurement. This study provides direct empirical evidence on the comparability of the book-value and market-value measures of leverage in association tests on systematic risk. The first section of this paper provides a brief presentation of the
The use of real life activities in rehabilitation: the experience of young men with traumatic brain injuries from regional, rural and remote areas in Australia.

OBJECTIVE This study aimed to explore the experience of young men with traumatic brain injuries from regional, rural and remote areas in Australia who had participated in real life activity rehabilitation. DESIGN A qualitative study. The primary data collection method was a semi-structured interview. SETTING The Townsville Hospital, Queensland, and private dwellings in rural and regional areas within North Queensland. PARTICIPANTS Eight male participants aged between 18-28 years. MAIN OUTCOME MEASURE(S) Key qualitative themes identified via thematic analysis of the data. RESULTS This research identified 3 main themes regarding the patient's perspective of a real life activity intervention. These were: perceptions of the activities used in the intervention; insight into injury; and returning to previous activities of daily living. The findings of this study highlight incorporating real life activities assisted in engaging participants in rehabilitation. PARTICIPANTS expressed a desire for vocational activities to be included within rehabilitation activities. CONCLUSION This study has clinical implications for real life activities to be incorporated as part of rehabilitation, and that this was preferred by young male traumatic brain injury patients. Therapists may consider using individualized real life activities with similar patient cohorts in the future.
Evaluation of simple aspiration therapy in the initial treatment for primary spontaneous pneumothorax.

OBJECTIVE A retrospective evaluation of the effectiveness of simple aspiration therapy in primary spontaneous pneumothorax was carried out. METHODS We enrolled 143 patients with mild and moderate primary spontaneous pneumothorax between June 2006 and October 2010. Clinical backgrounds and therapeutic results from 92 patients that underwent simple aspiration therapy were assessed. RESULTS All patients were treated safely without any serious complications. With the exception of one patient with an unknown result, the initial success rate after three days was 72.5% (66 out of 91 patients). Chest X-ray analysis at the first medical examination showed that the success rate was significantly low in patients with a larger vertical rim between the apex and top of the lung and a higher collapsed area ratio; in particular, the success rate was markedly decreased in cases that exceeded 8 cm and 50%, respectively. No significant difference was observed in the aspiration volume, however, the success rate was lower when the aspiration volume was more than 1,500 mL. The recurrence rate at one year was 36.4% (24 out of 66 successfully treated patients). CONCLUSION Our results are nearly identical to previous reports from other countries and show that simple aspiration has proved to be a safe and effective therapy.
Changes in Body Mass Index and Late Postoperative Outcomes in Elderly Coronary Artery Bypass Grafting Patients: A Follow-up Study

The purpose of this study was to describe the extent to which late postoperative health outcomes vary as a function of change in body mass index (BMI) in persons 65 years of age undergoing elective coronary artery bypass grafting (CABG). The mean age of the 90 persons in the original sample was 72.27 (±4.85) years. At follow-up (x = 18.73,s = 2.56 months postsurgery), 90% (n= 79 alive,n= 2 deceased, proxy completed interview) were contacted; 73% (n = 59) completed the telephone interview; and 9% (n = 8) were alive but lost to follow-up. BMI (kg/m2) was calculated from self-reported weight at follow-up. Outcomes included the Physical Component Summary (PCS) scale of the SF-36 Health Survey and readmission data. Thex (s) for BMI at preoperative, postoperative, postdischarge, and follow-up were 28.1 (4.9) kg/ m2, 28.76 (4.9) kg/m2, 27.11 (4.8) kg/m2, and 27.95 (4.7) kg/m2, respectively. BMI changed over time,P < 0.05. Those who were readmitted lost more weight between preoperative and postdischarge than those who were not readmitted (x BMI = –2.26 vs.x BMI = –1.35),t = 2.17,df = 27.05,P = 0.04. Those who lost less weight between preoperative and postdischarge were less likely to be readmitted,. 2 = 5.755 (1),P = 0.02, with 25% sensitivity and 92% specificity. Thex (sx) for PCS at preoperative, postdischarge, and follow-up were 36.93 (1.62), 35.72 (1.27), and 42.26 (1.45), respectively, reflecting change over time,F = 11.43 (2),P < 0.001. At follow-up, older elective CABG patients do not appear to regain weight lost between preoperative and postdischarge; however, self-reported physical health is improved. Also, initial weight loss is related to readmissions.
NK cells activated by Interleukin-4 in cooperation with Interleukin-15 exhibit distinctive characteristics

Significance Natural killer (NK) cells are well known to serve as effecter cells in Th1-type immune responses, whereas their roles in Th2-type immune responses are largely unknown. In this study, we describe a previously unidentified pathway wherein IL-4, an initiator cytokine of Th2-type immune responses, induces development of highly activated murine NK cells in vivo. We show that IL-4 overexpression remarkably increases tissue-resident macrophages, which contributes to NK-cell proliferation via production of IL-15. The NK cells induced by IL-4 secrete a large amount of IFN-γ in response to IL-12, an initiator cytokine of Th1-type immune responses, and also exhibit high cytotoxicity against tumor cells. These results reveal the novel role of IL-4 in immune responses through the induction of unique NK cells. Natural killer (NK) cells are known to be activated by Th1-type cytokines, such as IL-2, -12, or -18, and they secrete a large amount of IFN-γ that accelerates Th1-type responses. However, the roles of NK cells in Th2-type responses have remained unclear. Because IL-4 acts as an initiator of Th2-type responses, we examined the characteristics of NK cells in mice overexpressing IL-4. In this study, we report that IL-4 overexpression induces distinctive characteristics of NK cells (B220high/CD11blow/IL-18Rαlow), which are different from mature conventional NK (cNK) cells (B220low/CD11bhigh/IL-18Rαhigh). IL-4 overexpression induces proliferation of tissue-resident macrophages, which contributes to NK cell proliferation via production of IL-15. These IL-4–induced NK cells (IL4-NK cells) produce higher levels of IFN-γ, IL-10, and GM-CSF, and exhibit high cytotoxicity compared with cNK cells. Furthermore, incubation of cNK cells with IL-15 and IL-4 alters their phenotype to that similar to IL4-NK cells. Finally, parasitic infection, which typically causes strong Th2-type responses, induces the development of NK cells with characteristics similar to IL4-NK cells. These IL4-NK–like cells do not develop in IL-4Rα KO mice by parasitic infection. Collectively, these results suggest a novel role of IL-4 in immune responses through the induction of the unique NK cells.
Exercise and Diet Determinants of Overweight Women Participating in an Exercise and Diet Program: A Prospective Examination of the Theory of Planned Behavior

ABSTRACT The purpose of this study was to examine prospectively the ability of direct and belief-based measures of the theory of planned behavior (TPB) constructs to predict exercise and diet intention and behavior of overweight women. Participants were 117 overweight, community-dwelling women and university students enrolled in a 4-week exercise and diet program. Participants completed baseline measures of demographic characteristics and the TPB constructs. Their exercise and diet adherence were also recorded. We found that: (1) the direct measure of perceived behavioral control (PBC) predicted exercise intention, (2) the direct measures of instrumental attitude, subjective norm, and PBC predicted diet intention, and (3) none of the direct or belief-based measures of the TPB constructs predicted 4-week exercise or diet behavior. Furthermore, several beliefs were associated with the direct measures of attitude, subjective norm, PBC, and intention. Implications of these results for designing exercise and diet interventions with overweight women are discussed.
Attenuation of Conducted EMI Emissions From an Inverter-Driven Motor

This paper provides theoretical and experimental discussions on conducted electromagnetic interference (EMI) emissions from an inverter-driven motor rated at 400 V and 15 kW. It focuses on a line EMI filter and its combination with a motor EMI filter, along with their effects on attenuation of conducted emission voltage. When no EMI filter is connected, the motor drive cannot meet the conducted emission limits prescribed by Category 3 in the IEC61800-3 regulations. The reason is that the common-mode voltage generated by a voltage-source pulse width modulation (PWM) inverter causes a common-mode leakage current flowing into the ground wire lead through parasitic capacitors inside the motor. When the line EMI filter is connected, the motor drive can meet Category 3. The motor EMI filter eliminates the common-mode voltage from the motor terminals, thus bringing a drastic reduction to the leakage current. The combination of the two EMI filters can comply with the limits prescribed by Category 2, which are much stricter than those by Category 3.
Differential effects of exercise training intensity on blood pressure and cardiovascular responses to stress in borderline hypertensive humans

Background Psychologic stress has been associated with the development of hypertension. Aerobic exercise training appears to decrease cardiovascular responses to psychologic stress. Objective To determine the efficacy of low-intensity and moderate-intensity exercise training in reducing blood pressure and cardiovascular responses to stress. Design We sought to compare the cardiovascular responses to a psychologic stressor, the Stroop Color Word Task (Stroop), before and after 12 weeks of low-intensity (about 45% maximal oxygen uptake) and moderate-intensity (about 75% maximal oxygen uptake) aerobic exercise training. Methods Eighteen borderline hypertensive subjects (resting blood pressure 139 ± 9/92 ± 9 mmHg) were divided randomly into three groups: control (no exercise), low-intensity exercise (40-50% maximal oxygen uptake), and moderate-intensity exercise (70-80% maximal oxygen uptake). Training groups exercised three times per week at the prescribed exercise intensity. Heart rate and blood pressure were recorded during the Stroop before, and after 4 and 8 weeks of exercise training. Results In the low-intensity exercise group, exercise training attenuated mean blood pressure, systolic blood pressure, and diastolic blood pressure responses to the Stroop and decreased resting blood pressure. The moderate-intensity exercise group demonstrated a reduced diastolic blood pressure response to the Stroop. Conclusions These results suggest that, in borderline hypertensive humans, 12 weeks of aerobic exercise training attenuates the cardiovascular responses to the Stroop. Furthermore, low-intensity exercise training appears to a more effective stimulus than moderate-intensity exercise training in reducing resting blood pressure and blood pressure responses to stress.
Platelet monoamine oxidase activity in subgroups of alcoholics and controls: results from the Collaborative Study on the Genetics of Alcoholism.

OBJECTIVE Platelet monoamine oxidase (MAO) B activity levels were evaluated to determine whether low platelet MAO activity is a marker for alcoholism, correlates of alcoholism (e.g., cigarette smoking), or a subtype of alcoholism. METHODS Adult women (n = 788) and men (n = 685) participating in the Collaborative Study on the Genetics of Alcoholism study were evaluated with a semistructured interview, and blood samples were obtained for determination of platelet MAO activity using tryptamine (0.1 mM) as substrate. DSM-III-R alcohol-dependent individuals were subgrouped using four currently available methods (e.g., two variations of the type 1/type 2 scheme, primary versus secondary typology, type A/type B dichotomy). RESULTS In the overall sample, subjects' gender, cigarette smoking status, and the Collaborative Study on the Genetics of Alcoholism site at which their platelets were prepared explained 22% of the variance in platelet MAO activity levels, and multivariate analysis showed that carrying a broad diagnosis of alcohol dependence did not uniquely explain any additional variance in platelet MAO activity levels. Furthermore, within each of the alcoholic subgrouping methods tested, there were no significant differences in platelet MAO activity for type 1 versus type 2, type A versus type B, or primary versus secondary alcoholics. CONCLUSIONS Cigarette smoking and male gender are associated with decreased platelet MAO activity levels. After considering these factors, a diagnosis of alcohol dependence does not predict any additional variance in MAO-B activity. Phenotypes of alcoholics (e.g., type 1 versus type 2, type A versus type B, primary versus secondary) do not differ in platelet MAO activity. The results suggest that decreased platelet MAO activity is not a trait marker of alcoholism or one of its subtypes; but, rather, is a state marker of cigarette smoking.
Antenatal home blood pressure monitoring: a pilot randomised controlled trial

Objective To measure recruitment to, compliance with, and the acceptability of a trial designed to test whether a reduced schedule of antenatal visits combined with training in self‐measurement of blood pressure at home may improve hypertension screening and save money. To test the specific hypothesis that even after taking into account extra unscheduled visits, the reduced schedule with ambulatory monitoring reduces total visits.
Instant messaging: observations from two small e-commerce businesses

Purpose – Platform‐independent low‐cost instant messaging (IM) may allow small businesses with limited financial and technical resources to communicate and collaborate internally and externally. Little research has been done investigating IM in the small business context. This study seeks to address this research gap and to investigate how small businesses respond to and actively exploit the opportunities brought by IM.Design/methodology/approach – Two comparative case studies were conducted with two US small businesses. The research sites were selected based on the companies' IM usage pattern. Multiple data collecting methods were used including observation, interview, and IM transcripts. Open coding and qualitative data analysis were employed to get rich descriptive findings about IM usage.Findings – IM was found beneficial to small businesses in several ways. The IM usage management is more a managerial issue than a technical one and a set of organizational and managerial factors were identified critic.
Cactodera eremica n. sp., Afenestrata africana (Luc et al., 1973) n. gen., n. comb., and an Emended Diagnosis of Sarisodera Wouts and Sher, 1971 (Heteroderidae).

Systematic contributions to Heteroderidae include description of Cactodera eremica n. sp. , an emended diagnosis of Sarisodera Wouts and Sher, 1971, and proposal of a new genus and new combination, Afenestrata africana (synonym Sarisodera africana Luc et al., 1973). Cactodera eremica, from the roots of shadscale in Utah, most closely resembles Cactodera thornei (Golden and Raski, 1977) but differs by the presence of a finely striated cuticle, a fine surface pattern on eggs, a shorter female stylet, distance of the DGO from the stylet, vulval slit, and smaller diameter of circumfenestra, as well as a shorter tail in second-stage juveniles. The response of the host to C. eremica is similar to other Heterodera sensu lato including a large syncytium with wall ingrowths. The diagnosis of Sarisodera is emended to exclude cysts, which do not form in the type species, S. hydrophila. Afenestrata africana differs from S. hydrophila by the formation of cysts, the dorsal position of the anus in females, the shorter stylet, and a pore-like phasmid opening in second-stage juveniles. In addition, the lip pattern of males and juveniles is characterized by a greater degree of fusion of lip parts, the host response is a syncytium (versus a single uninucleate giant cell in S. hydrophila), and the cuticle is thinner and lacks a D layer. Unlike Heterodera, the cyst of Afenestrata lacks fenestrae.
Does location choice affect foreign subsidiary success in India? An empirical study based on Porter's diamond model

Since India began to liberalise its economy in 1991, the country has become increasingly attractive as a location for foreign direct investment (FDI). However, FDI is distributed very unevenly across the country. While, for example, the state of Maharashtra accounts for 34% of all FDI inflows into India, other states like Assam with 0.1% hardly attract any FDI. The differences are even larger when considering FDI disparities on a district level. Despite this imbalance, academic studies on location factors driving FDI success are lacking. In this study we investigate the factors that determine the degree of subsidiary success in India. Based on Porter's diamond model we develop five hypotheses and test them against a sample of 113 foreign firms. Our data show that subsidiary success is predominantly determined by the availability of human capital. A significant influence is also revealed for the level of governmental regulations and the availability of suppliers. Conclusions are drawn for management and policy makers as well as for theory building.
RESULTS ON PREEMPTIVE OR PROPHYLACTIC TREATMENT OF LAMIVUDINE IN HBsAg (+) RENAL ALLOGRAFT RECIPIENTS: COMPARISON WITH SALVAGE TREATMENT AFTER HEPATIC DYSFUNCTION WITH HBV RECURRENCE

Background. Lamivudine has been reported to be able to stabilize liver enzyme and hepatitis B virus (HBV) replication with recurrent hepatitis that has been regarded as a frequent and major risk factor for hepatic dysfunction and chronic liver disease in renal transplant recipients. Because large number of hepatitis antigenemia patients among renal transplant patients experience recurrent hepatic dysfunction with HBV recurrence and permanent histological deterioration, preemptive or primary prophylactic use of lamivudine before transplantation may be more beneficial than a trial for the treatment of advanced hepatic dysfunction. Methods. We conducted a double arm study to compare the efficacy of lamivudine between the preemptive (HBV DNA positive) or prophylactic (HBV DNA negative) trial for the maintenance of stable liver function (n=10) and the trial for the salvage of advanced hepatic dysfunction developed after renal transplantation (n=6) in hepatitis B viremia carrier renal transplant recipients. Results. Hepatic dysfunction with recurrent HBV antigenemia developed in 11 of 36 (30.6%) hepatitis antigenemia patients with a mean duration of 8.4 months (range 5–19.4 months). In six patients treated with lamivudine after hepatic dysfunction from recurrent hepatitis B viremia, serum AST and ALT level normalized within 1 month and HBV-DNA disappeared in all cases. HBV-DNA, however, reappeared in three (50%) without any discontinuation of lamivudine. Liver biopsy revealed recurrent chronic active hepatitis with severe activity of fibrosis in four cases, cholestatic fibrosing hepatitis in one, and permanent cirrhotic change in one. In seven patients who had preemptive lamivudine treatment at 9, 6, 2, 2, 1, 0, 0 month before the transplantation, HBV-DNA had converted to negative with a mean follow up of 1.2 months (range 1–2 month) in all case. Three patients who had prophylactic trials with lamivudine have all remained HBV-DNA negative. The recurrence rate of HBV viremia in the preemptive or prophylactic lamivudine treated group is 10.0% (1/10), which is significantly lower than that (42.3%, 11/25) in the nonlamivudine-treated group. The re-recurrence rate of HBV viremia was significantly higher (3/6, 50.0%) in the reactive lamivudine treated group than in prophylactic or preemptive group (1/10, 10%). Conclusion. Although lamivudine treatment after hepatic dysfunction can be a sound conventional treatment modality, this preliminary study may suggest that preemptive or prophylactic trial of lamivudine before hepatic dysfunction might be a more effective strategy for prevention of permanent histological deterioration and recurrence of hepatitis B viremia.