Miracle-dz/UniFAR-FTUs huggingface dataset:
Book-Tax Differences and the Persistence of Earnings and Accruals: Tunisian Evidence

This study aims to investigate whether the persistence of earnings, accruals and cash flows are influenced by the difference between accounting and taxable income (book-tax differences; BTD). This investigation helps in two research lines. First we have expanded the literature that interprets the BTD. We used the discretionary part of the BTD to estimate managerial manipulation. Our contribution is to use a different method to estimate the BTD through the residual of a multiple regression. Secondly, we attempted to investigate whether discretionary BTD appear to serve as a useful signal of earnings persistence. We test the model with a sample of 21 listed Tunisian firms in the period from 2003 to 2012. The results illustrate the importance of BTD in indicating the persistence of earnings and accruals.
Openness to Experience and Culture-Openness Transactions Across the Lifespan

We examined the life span development of openness to experience and tested whether change in this personality trait was associated with change in cultural activity, such as attending the opera or visiting museums. Data came from the Dutch Longitudinal Internet Study for the Social Sciences panel, which includes 5 personality assessments across a 7-year period of a nationally representative sample of 7,353 individuals, aged 16 to 95 years. Latent growth curve analyses indicated that on average, openness remained relatively stable in emerging adulthood before declining in midlife and old age. At each stage of life, there were significant individual differences in openness development, and changes in openness were correlated with changes in cultural activity. Autoregressive cross-lagged analyses indicated that increases in cultural activity precipitated increases in openness, and vice versa. These culture-openness transactions held across different age and education groups and when controlling for household income. We found less consistent codevelopmental associations between cultural activity and the other Big Five traits. We discuss the implications of these results for personality development theory and the role of cultural investment in personality trait change.
Association between radiation dose to neuronal progenitor cell niches and temporal lobes and performance on neuropsychological testing in children: a prospective study.

BACKGROUND Neurocognitive toxicity from radiation therapy (RT) for brain tumors may be related to damage to neural progenitor cells that reside in the subventricular zone and hippocampus. This prospective study examines the relationship between RT dose to neural progenitor cell niches, temporal lobes, and cerebrum and neurocognitive dysfunction following cranial irradiation. METHODS Standardized assessments of motor speed/dexterity, verbal memory, visual perception, vocabulary, and visuospatial working memory were conducted in 19 pediatric patients receiving cranial RT and 55 controls at baseline and 6, 15, and 27 months following completion of RT. Prescription doses ranged from 12 Gy to 59.4 Gy. Linear mixed effects regression model analyses were used to examine the relationships among neuropsychological performance, age, and radiation dose to the subventricular zone, hippocampus, temporal lobes, and cerebrum. RESULTS Performance on all neuropsychological tests, except vocabulary, was significantly reduced in patients relative to controls, particularly among younger children. Performance on motor speed/dexterity decreased with increasing dose to hippocampus (P < .05) and temporal lobes (P < .035). There was also a significant relationship between (i) reduced performance on verbal learning and increasing dose to the cerebrum (P = .022) and (ii) reduced performance on visual perception and increasing dose to the left temporal lobe (P = .038). There was no association between radiation dose to evaluated structures and performance on vocabulary or visuospatial working memory. CONCLUSIONS These prospective data demonstrate a significant association between increasing RT dose to hippocampus and temporal lobes and decline in neurocognitive skills following cranial irradiation. These findings have important implications for trials, including RTOG 0933 (hippocampal-sparing whole brain radiation therapy for brain metastases).
Changes in Functional Status Among Persons Over Age Sixty-Five Undergoing Total Knee Arthroplasty

Background:This study assessed changes in physical functional status following receipt of total knee arthroplasty (TKA) for patients diagnosed with osteoarthritis (OA) of the knee in a national sample of persons aged 65+ in the United States relative to a sample of similar OA patients who did not receive TKA. Methods:Data from the Health Retirement Survey (HRS) and linked Medicare claims from 1994 to 2006 were used to identify persons with diagnoses of OA of the lower leg who received a TKA (n = 516) and those who did not receive TKA (n = 1756). Predicted probabilities of receiving total knee arthroplasty from logit analysis were used for matching TKA and comparison groups on demographic, socioeconomic, and baseline functional status factors. Functional status measures were: mobility, gross motor function, large muscle, and limitations in activities of daily living (ADL). Average treatment effects of the treated (ATT), which compares changes in functional status between those who received TKA with similar individuals who did not receive TKA, were computed using propensity score matching. Results:Mobility (average treatment effect of the treated (ATT = 0.315; 95% CI: 0.118–0.512), gross motor function (ATT = 0.314; 95% CI: 0.156–0.472), and ADL limitations (ATT = 0.174; 95% CI: 0.055–0.293), improved among persons receiving TKA relative to the comparison group. Relative to the mean values of the physical function at baseline, mobility, gross motor function, and ADL limitations persons receiving TKA had better functional outcomes than the comparison group by 17.5, 39.3, and 46.9 percent, respectively. Conclusions:TKA is effective in improving functional status in elderly persons.
Economic cost and epidemiological characteristics of patients with fibromyalgia claims.

OBJECTIVE Fibromyalgia (FM) is characterized by widespread pain that can lead to significant patient disability, complex management decisions for physicians, and economic burden on society. We investigated the total costs of FM in an employer population. METHODS Administrative claims data of a Fortune 100 manufacturer were used to quantify direct (i.e., medical and pharmaceutical claims) and indirect (i.e., disability claims and imputed absenteeism) costs associated with FM. A total of 4699 patients with at least one FM claim between 1996 and 1998 were contrasted with a 10% random sample of the overall beneficiary population. Employee-only subsets of both samples also were drawn. RESULTS Medical utilization, receipt of prescription drugs, and annual total costs were proportionately similar yet significantly greater among FM claimants than the overall sample (all p < 0.0001). Total annual costs for FM claimants were $5945 versus $2486 for the typical beneficiary (p < 0.0001). Six percent of these costs were attributable to FM-specific claims. The prevalence of disability was twice as high among FM employees than overall employees (p < 0.0001). For every dollar spent on FM-specific claims, the employer spent another $57 to $143 on additional direct and indirect costs. CONCLUSION Hidden costs of disability and comorbidities greatly increase the true burden of FM. Regardless of the clinical understanding of FM, when a claim for FM is present, considerable costs are involved. Findings suggest that within the management of FM there may be large cost-offset opportunities for reductions in patient, physician, and employer burdens.
Data Analysis Methodology and Observations from Rollover Sensor Development Tests

Although rollover crashes represent a small fraction (approximately 3%) of all motor vehicle crashes, they account for roughly 22% of crash fatalities to occupants of cars, light trucks, and vans (NHTSA Traffic Safety Facts, 2005 (1)). Of the fatally injured occupants in rollover crashes, 57% were ejected (2). With the development of advanced airbag and sensing technologies, General Motors (GM) has introduced systems intended to help mitigate the risk of head and torso ejection during a rollover crash. The implementation of these systems was preceded by the development of a suite of rollover sensor laboratory tests designed to simulate several types of rollover initiations. Many of these tests were conducted with instrumented Hybrid III 50th percentile Anthropomorphic Test Devices (ATDs) seated in the front outboard seating positions. For tests in which an Injury Assessment Reference Value (IARV) (3) was exceeded, a methodology was developed to provide a detailed summary of the vehicle kinematics, timing of ATD contacts, ATD peak responses, and film observations. Using this procedure, GM was able to identify common trends of peak ATD responses relative to restraint use and rollover initiation type. IARVs were shown to be exceeded in all test types, with both belted and unbelted ATDs. Although exact ATD motion was unpredictable, test type did have some effect on the location of ATD contact. In addition, the location of contact by leading side ATDs was influenced more by test type than by restraint usage. IARVs were shown to be exceeded with the vehicle at a wide range of orientations. Any impact during which the motion of the ATD head was arrested prior to stopping the ATD body showed the potential for exceeding a neck compression IARV. This was true regardless of vehicle orientation, location of the head contact, or dynamic deformation of the vehicle's structure.
Characterizations of a class of orthogonal multiple vector-valued wavelet packetes

The multiple vector-valued wavelet packets are defined and investigated. A procedure for constructing the multiple vector-valued wavelet packets is presented. The properties of multiple vector-valued wavelet packets are discussed by using integral transformation and operator theory. Finally, new orthogonal bases of L2(R,CStimesS ) is constructed from the orthogonal multiple vector-valued wavelet packets.
Modulation of the cellular immune response by a carbohydrate rich fraction from Echinococcus granulosus protoscoleces in infected or immunized Balb/c mice

Infection of Balb/c mice with Echinococcus granulosus protoscoleces constitutes the model for secondary hydatid infection. The immune response of Balb/c mice infected with E. granulosus is characterized by secretion of antibodies specific for carbohydrate epitopes and production of type‐2 cytokines. A role for glycoconjugates in the induction of type‐2 responses has been suggested in other host–parasite systems. Although glycoconjugates are immunogenic in E. granulosus infection, the role of these molecules in the establishment of the type‐2 response has never been analysed. In this study, a carbohydrate rich fraction (E4+) from E. granulosus protoscoleces was obtained using the monoclonal antibody E492/G1 specific for the moiety Galα(1,4)Gal which is widely represented in protoscoleces and other E. granulosus antigenic preparations. The results showed that E4+ was immunogenic in Balb/c mice evoking an antibody response mainly directed against carbohydrate epitopes. In addition, splenocytes from E4+‐immunized mice showed suppressed proliferative responses to Con A and E4+ induced IL‐10 secretion by E4+‐primed and naive splenocytes. The fraction E4+ also was immunogenic in infected mice during early infection. In this case also, splenocytes from infected mice as well as peritoneal cells from infected or naive mice, when stimulated in vitro with E4+, secreted IL‐10. Collectively, these results suggest that E4+ may be involved in immunosuppression phenomena and, by stimulating IL‐10 secretion, may contribute to the induction and sustaining of the type‐2 cytokine response established in early experimental infection.
Fine‐scale genetic structure reflects sex‐specific dispersal strategies in a population of sociable weavers (Philetairus socius)

Dispersal is a critical driver of gene flow, with important consequences for population genetic structure, social interactions and other biological processes. Limited dispersal may result in kin‐structured populations in which kin selection may operate, but it may also increase the risk of kin competition and inbreeding. Here, we use a combination of long‐term field data and molecular genetics to examine dispersal patterns and their consequences for the population genetics of a highly social bird, the sociable weaver (Philetairus socius), which exhibits cooperation at various levels of sociality from nuclear family groups to its unique communal nests. Using 20 years of data, involving capture of 6508 birds and 3151 recaptures at 48 colonies, we found that both sexes exhibit philopatry and that any dispersal occurs over relatively short distances. Dispersal is female‐biased, with females dispersing earlier, further, and to less closely related destination colonies than males. Genotyping data from 30 colonies showed that this pattern of dispersal is reflected by fine‐scale genetic structure for both sexes, revealed by isolation by distance in terms of genetic relatedness and significant genetic variance among colonies. Both relationships were stronger among males than females. Crucially, significant relatedness extended beyond the level of the colony for both sexes. Such fine‐scale population genetic structure may have played an important role in the evolution of cooperative behaviour in this species, but it may also result in a significant inbreeding risk, against which female‐biased dispersal alone is unlikely to be an effective strategy.
Banking, Finance, and the Minsky's Financial Instability Hypothesis

This article argues for a back to basics approach in banking theory and broaden comparative and historical perspectives on bank change. Evidence across advanced economies suggests varieties of finance capitalism rather than convergence toward joint stock banks and capital markets through privatiza- tions, liberalization and deregulation. A minimal definition of banks as deposit- taking and loan-making institutions suggests that the US experience remains, paradoxically, both paradigm and exceptional, and that Minskyian approaches both contribute to recent debates about finance and banking and may profit by expanding the scope of analysis to include bank-centered finance abroad.
False‐negative rate of intraoperative frozen section margin analysis for complex head and neck nonmelanoma skin cancer excisions

Intraoperative frozen section analysis (IFSA) is traditionally performed for complex and high‐risk non‐melanoma skin cancer (NMSC) resections, particularly when surgery under a general anaesthetic and a complex reconstruction is required, and where Mohs micrographic surgery (MMS) is not available.
Consumers mediate the effects of experimental ocean acidification and warming on primary producers

It is well known that ocean acidification can have profound impacts on marine organisms. However, we know little about the direct and indirect effects of ocean acidification and also how these effects interact with other features of environmental change such as warming and declining consumer pressure. In this study, we tested whether the presence of consumers (invertebrate mesograzers) influenced the interactive effects of ocean acidification and warming on benthic microalgae in a seagrass community mesocosm experiment. Net effects of acidification and warming on benthic microalgal biomass and production, as assessed by analysis of variance, were relatively weak regardless of grazer presence. However, partitioning these net effects into direct and indirect effects using structural equation modeling revealed several strong relationships. In the absence of grazers, benthic microalgae were negatively and indirectly affected by sediment-associated microalgal grazers and macroalgal shading, but directly and positively affected by acidification and warming. Combining indirect and direct effects yielded no or weak net effects. In the presence of grazers, almost all direct and indirect climate effects were nonsignificant. Our analyses highlight that (i) indirect effects of climate change may be at least as strong as direct effects, (ii) grazers are crucial in mediating these effects, and (iii) effects of ocean acidification may be apparent only through indirect effects and in combination with other variables (e.g., warming). These findings highlight the importance of experimental designs and statistical analyses that allow us to separate and quantify the direct and indirect effects of multiple climate variables on natural communities.
Semi-Blind Time-Domain Equalization for MIMO-OFDM Systems

In this paper, a semi-blind time-domain equalization technique is proposed for general multiple-input-multiple-output (MIMO) orthogonal frequency-division multiplexing (OFDM) systems. The received OFDM symbols are shifted by more than or equal to the cyclic prefix (CP) length, and a blind equalizer is designed to completely suppress both intercarrier interference (ICI) and intersymbol interference (ISI) using second-order statistics of the shifted received OFDM symbols. Only a one-tap equalizer is needed to detect the time-domain signals from the blind equalizer output, and one pilot OFDM symbol is utilized to estimate the required channel state information for the design of the one-tap equalizer. The technique is applicable irrespective of whether the CP length is longer than, equal to, or shorter than the channel length. Computer simulations show that the proposed technique outperforms the existing techniques, and it is robust against the number of shifts in excess of the CP length.
Compartmentalized Accumulation of cAMP near Complexes of Multidrug Resistance Protein 4 (MRP4) and Cystic Fibrosis Transmembrane Conductance Regulator (CFTR) Contributes to Drug-induced Diarrhea*

Background: Diarrhea is an adverse side effect associated with many therapeutics. Results: Irinotecan induced hyperactive cystic fibrosis transmembrane conductance regulator (CFTR) function by inhibiting multidrug resistance protein 4 (MRP4) and formation of MRP4-CFTR macromolecular complexes. Conclusion: MRP4-CFTR-containing macromolecular complexes play an important role in drug-induced diarrhea. Significance: These studies help define molecular mechanisms of drug-induced diarrhea. Diarrhea is one of the most common adverse side effects observed in ∼7% of individuals consuming Food and Drug Administration (FDA)-approved drugs. The mechanism of how these drugs alter fluid secretion in the gut and induce diarrhea is not clearly understood. Several drugs are either substrates or inhibitors of multidrug resistance protein 4 (MRP4), such as the anti-colon cancer drug irinotecan and an anti-retroviral used to treat HIV infection, 3′-azido-3′-deoxythymidine (AZT). These drugs activate cystic fibrosis transmembrane conductance regulator (CFTR)-mediated fluid secretion by inhibiting MRP4-mediated cAMP efflux. Binding of drugs to MRP4 augments the formation of MRP4-CFTR-containing macromolecular complexes that is mediated via scaffolding protein PDZK1. Importantly, HIV patients on AZT treatment demonstrate augmented MRP4-CFTR complex formation in the colon, which defines a novel paradigm of drug-induced diarrhea.
Protein restriction in pregnancy is associated with increased apoptosis of mesenchymal cells at the start of rat metanephrogenesis.

BACKGROUND In rats, offspring born to mothers supplied low protein diets during pregnancy have fewer glomeruli than normal. We hypothesized that such nephron deficits are associated with altered cell turnover in the metanephros, the embryonic precursor of the adult kidney. METHODS Wistar rats were supplied with one of three isocaloric diets from day 0 of pregnancy: control (18% protein) or low protein (9% or 6%) diets. All had a normal chow after birth. Groups were compared by multilevel statistical modeling. RESULTS At two weeks postnatally, when nephrogenesis has finished, controls had 16.8 x 103 +/- 0.7 x 10(3) (mean +/- SEM) glomeruli/kidney, whereas offspring exposed to 9% diet had 5.1 x 10(3) +/- 1.2 x 10(3) fewer and those exposed to 6% diet had 6.9 x 10(3) +/- 1.7 x 10(3) fewer glomeruli/kidney (P < 0.001, both diets). At embryonic day 13 (E13), when the metanephros has just formed, control metanephroi contained 2.35 x 10(4) +/- 0.15 x 10(4) cells, with no significant differences in low protein groups. At E15, when mesenchyme begins forming primitive nephrons but glomeruli are still absent, controls had 2.00 x 10(6) +/- 0.13 x 10(6) cells. E15 embryos exposed to 9% protein had 1.09 x 10(6) +/- 0.36 x 10(6) fewer cells/metanephros than controls, while those exposed to 6% diet had 1.45 x 10(6) +/- 0.37 x 10(6) fewer (P < 0.01, both diets). Apoptotic cells were detected by molecular (in-situ end-labeling) and morphological (propidium iodide staining) techniques. In all diets, apoptosis was noted in condensing mesenchyme (nephron precursors) and loose mesenchyme (interstitial precursors). Control E13 metanephroi had 63 +/- 7 apoptotic cells/mm2, whereas those exposed to 9% diet had an increase of 77 +/- 26 cells/mm2 (P < 0.01) and those exposed to 6% diet had an increase of 55 +/- 26 cells/mm2 (P < 0.05). By E15, apoptosis was similar in all groups but metanephric mitosis was significantly increased in the 6% protein diet group. No change was found in the level of apoptosis in E13 mesonephroi. CONCLUSIONS Maternal low protein diets reduce final numbers of glomeruli in association with enhanced deletion of mesenchymal cells at the start of kidney development. Whether aberrant nephrogenesis is a direct effect from deletion of nephron precursors, or an indirect effect from loss of supportive interstitial precursors, requires further investigation.
The venous thrombosis risk factor 20210 A allele of the prothrombin gene is not a major risk factor for arterial thrombotic disease

A nucleotide change (G to A transition) at position 20210 has recently been demonstrated to be a risk factor for venous thrombosis. The relevance of this polymorphism to thrombotic disease was investigated by genotypic identification in three prospective case–control studies: 101 case patients with acute coronary heart disease (CHD), 104 patients with acute cerebrovascular disease (CVD), 82 patients with a confirmed diagnosis of deep venous thrombosis (DVT), and one control age‐ and sex‐matched for each patient. The prevalence of the genetic variation was significantly associated with the occurrence of DVT, but did not differ in patients with CHD or CVD from that in controls, suggesting that this allele should not be considered a major risk factor for arterial thrombotic disease.
Effect of Four Dental Varnishes on the Colonization of Cariogenic Bacteria on Exposed Sound Root Surfaces

The aim of this study was to evaluate the effect of four different dental varnishes on the colonization of mutans streptococci, total streptococci and lactobacilli on exposed sound root surfaces. Sixty–five individuals were randomly allotted to one of four groups for treatment with Cervitec® varnish containing 1% chlorhexidine and 1% thymol, a thymol varnish or one of two different fluoride varnishes, Fluor Protector and Duraphat. The varnish was applied to three buccal root surfaces in each patient at baseline and after 1 week. Dental plaque from the root surfaces was collected and analysed on four different occasions: at baseline, after 1 week, 1 month and 6 months. The Cervitec varnish caused a statistically significant reduction in the number of mutans streptococci over time. The reduction was significant at 1 week and 1 month relative to baseline. The numbers of total streptococci and lactobacilli were not significantly affected by treatment with Cervitec. No statistically significant difference over time was found for mutans streptococci, lactobacilli or total streptococci after treatment with the fluoride varnishes or the thymol varnish.