Miracle-dz/UniFAR-FTUs huggingface dataset:
Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements: evidence from Korea

ABSTRACT We examine the effect of mandatory IFRS adoption on the information content of earnings announcement in Korea, and its main driving factors. We find an increase in earnings information content with IFRS adoption; however, this increase is only weakly associated with the IFRS reconciliation adjustment, as a proxy for accounting rule differences. In contrast, we observe a strong association between the availability of consolidated financial statements and the increase in information content. Collectively, our analysis contributes to understanding the source of the IFRS effect, by providing new evidence of the crucial role of disclosure policy changes in consolidated reporting. Abbreviation: International Financial Accounting Standards (IFRS).
Income inequality in New Zealand: Why conventional estimates are misleading

Considerable attention is currently being paid to establishing the extent of inequality in New Zealand and whether it has risen in recent years. This paper offers some insights into the inequality measures and interpretations that commonly feature in those debates. These typically relate to cross-sectional inequality, such as annual Gini coefficients for various income definitions, or comparisons of income growth rates across income deciles. But failure to take into account the longitudinal dimension of inequality can lead to misinterpretations of inequality data and measures. The paper shows that examining longitudinal income data for the same individuals over time strongly contradicts cross-sectional inequality evidence. For example, some recent cross-sectional inequality measures suggest that the incomes of initially low-income households grew at slower rates than those with initially higher-incomes. This has been interpreted as the poorest earners being â€˜left behindâ€™. But recent longitudinal data, at least for individuals, reveals evidence of much faster-than-average growth among initially lower, compared to higher, income earners. Thus, â€˜regression to the meanâ€™ is a dominant feature of the longitudinal data.
Complementing text entry evaluations with a composition task

A common methodology for evaluating text entry methods is to ask participants to transcribe a predefined set of memorable sentences or phrases. In this article, we explore if we can complement the conventional transcription task with a more externally valid composition task. In a series of large-scale crowdsourced experiments, we found that participants could consistently and rapidly invent high quality and creative compositions with only modest reductions in entry rates. Based on our series of experiments, we provide a best-practice procedure for using composition tasks in text entry evaluations. This includes a judging protocol which can be performed either by the experimenters or by crowdsourced workers on a microtask market. We evaluated our composition task procedure using a text entry method unfamiliar to participants. Our empirical results show that the composition task can serve as a valid complementary text entry evaluation method.
Measuring Briefing and Checklist Compliance in Surgery

Operating room briefings improve patient outcomes; however, implementation and methods to measure are lacking. A briefing audit tool was developed with 4 domains: briefing logistics, briefing basics, specific briefing content, and briefing participation. The tool evaluated preoperative briefings across surgical services at an academic medical center. Sixty-three preoperative briefings were observed. Introduction by name and role occurred in 15% of cases. There was a wide variation in discussion of the critical goals of the surgical procedure among services D (100%), A (26%), B (19%), and C (0%). Participation in the briefing was variable among stakeholders and between services. Verbal contributions were variable across all roles ranging from 65% (surgeons) to 11% (trainees and surgical technologist). Preoperative briefing compliance is variable. Deficiencies varied between service lines, possibly highlighting the need for service-specific customization of the briefing tool in surgery. This tool is a practical method for the study of briefing implementation.
Lower extremity compensations following anterior cruciate ligament reconstruction.

BACKGROUND AND PURPOSES Several studies have demonstrated that patients with knee injury scored within a normal range during one-legged hop tests, yet showed quadriceps femoris muscle weakness with non-weight-bearing isokinetic testing. This study evaluated lower-extremity kinetics while subjects performed a single-leg vertical jump (VJ) and a lateral step-up (LSU) in an attempt to explain this phenomenon. SUBJECTS AND METHODS Using a motion analysis and force platform system, hip, knee, and ankle extension moments of 20 subjects with anterior cruciate ligament (ACL) reconstructions and 20 matched subjects were measured while they performed an LSU and a VJ. RESULTS An analysis of variance revealed that the knee extension moment of the ACL-reconstructed extremity was lower than that of the uninjured and matched extremities during the LSU, VJ take-off, and VJ landing. However, there was no difference in summated extension moment (hip + knee + ankle) among extremities during the LSU and VJ take-off. The summated extension moment of the ACL-reconstructed extremity during VJ landing was less than that of the uninvolved and matched extremities. CONCLUSION AND DISCUSSION These results suggest that the hip or ankle extensors may compensate for the knee extension moment deficit. The decrease in summated extension moment in the ACL-reconstructed extremity during VJ landing represents inadequate attenuation of landing forces, which may expose the skeleton and joint structures to injury.
Initial evidence of endothelial cell apoptosis as a mechanism of systemic capillary leak syndrome.

BACKGROUND Systemic capillary leak syndrome (SCLS) is a rare disorder of unknown etiology that is characterized by acute recurrent attacks of hypovolemic shock commonly following an inflammatory stimulus such as a viral illness. Prophylactic therapy is generally ineffective, and the outcome is frequently fatal. METHODS In order to investigate the cellular mechanisms leading to SCLS, we examined the effects of sera from two patients with active SCLS on microvascular endothelial cell apoptosis in vitro. Apoptosis was determined by morphologic criteria, DNA fragmentation, annexin V stain, and by a quantitative photometric assay. The apoptotic pathway was investigated by Western blot of endothelial cells lysate after exposure to SCLS sera. RESULTS The sera from patients with active SCLS mediated profound apoptosis of microvascular endothelial cells shortly after exposure. The exposed microvascular endothelial cells underwent immediate apoptosis as evidenced by morphologic changes, plasma membrane phosphatidylserine exposure, and by DNA fragmentation. Increased Bax/Bcl-2 ratio in endothelial cells exposed to SCLS sera was observed and suggested an oxidation injury as the possible mechanism for endothelial apoptosis. This potential mechanism was further explored by measuring intracellular reactive oxygen species (ROS) following SCLS serum exposure. Sera from both patients caused marked increases in ROS, initially detectable at 1 h and persisted for at least 12 h, with control serum from healthy subjects showing no effect on basal endothelial cell ROS concentrations. CONCLUSION Components from the sera of patients with active systemic capillary leak syndrome in contrast to healthy subject sera mediate early and extensive endothelial apoptosis in vitro that is associated with oxidation injury. These data represent compelling initial evidence for oxidation-induced apoptosis as a likely mechanism for endothelial injury leading to SCLS.
The role of openness in economic growth of regions. The perspectives of economic growth and new economic geography theory and empirics

The bond between economic growth and openness of regions is a complex and to some extent ambiguous both from theoretical and empirical perspectives. The relationship becomes even more blurred if we take into account spatial nonlinearity into account. In the present paper we critically review the theoretical and empirical literature in the two strands – economic growth and new economic geography. It seems that thee analysis of the impact of openness on economic growth of regions should take into account the various potential channels, try to prove the direction of causality and acknowledge the presence of spatial interlinkages between regions. This is in particular important for mid-size and large-size economies with a significant number of regions and large regional heterogeneity frequently due to more deep-rooted factors. It implies the use of spatial econometric techniques.
Endoscope-Assisted Versus Open Repair of Craniosynostosis: A Comparison of Perioperative Cost and Risk

Background Craniosynostosis, the premature closure of calvarial sutures, results in characteristic skull deformations. Correction of craniosynostosis has traditionally involved an open cranial vault remodeling procedure. A technique recently developed uses an endoscope to perform a strip craniectomy in conjunction with a postoperative molding helmet to guide cranial growth. Few studies compare these 2 approaches to the treatment of the various forms of craniosynostosis. In this study, we present a single institution’s experience with open cranial vault remodeling and endoscope-assisted strip craniectomy. Methods This study is a retrospective review of 57 patients that underwent craniosynostosis repair by either the endoscope-assisted or open techniques, and compared operating room times, blood loss, volume of transfused blood, length of hospital stay, and overall costs. Results The endoscopic technique is performed on younger children (4.7 months vs 10.6 months, P = 0.001), has shorter operating room times (2 hours 13 minutes vs 5 hours 42 minutes, P = 0.001), lower estimated blood loss (74.4 mL vs 280.2 mL, P = 0.001), less transfused blood (90.6 mL vs 226.9 mL), shorter hospital stays (1.2 days vs 4.9 days, P = 0.001), and decreased cost ($24,404 vs $42,744, P = 0.008) relative to the traditional open approach. Conclusions Issues with the endoscope-assisted procedure primarily concerned the postoperative helmet regimen, specifically patient compliance (17.1% noncompliance rate) and minor skin breakdown (5.7%). The endoscope-assisted repair with postoperative helmet molding therapy is a cost-effective procedure with less operative risk and minimal postoperative morbidity. This is a valuable treatment option in younger patients with compliant caregivers.
Posterior polymorphous corneal dystrophy in Czech families maps to chromosome 20 and excludes the VSX1 gene.

PURPOSE Posterior polymorphous corneal dystrophy (PPCD) is an autosomal dominant disorder, affecting both the corneal endothelium and Descemet's membrane. In the Czech Republic, PPCD is one of the most prevalent corneal dystrophies. The purpose of this study was to determine the chromosomal locus of PPCD in two large Czech families, by using linkage analysis. METHODS Linkage analysis was performed on 52 members of two Czech families with PPCD and polymorphic microsatellite markers and lod scores were calculated. The candidate gene VSX1 was also screened for mutations. RESULTS Significant lod scores were obtained with microsatellite markers on chromosome 20. Linkage analysis delineated the Czech PPCD locus to a 2.7-cM locus on chromosome 20, region p11.2, between flanking markers D20S48 and D20S139, which excluded VSX1 as the disease-causing gene in both families. In addition, the exclusion of VSX1 was confirmed by sequence analysis. CONCLUSIONS This study reports the localization of PPCD in patients of Czech origin to chromosome 20 at p11.2. Linkage data and sequence analysis exclude VSX1 as causative of PPCD in two Czech families. This refined locus for PPCD overlaps the congenital hereditary endothelial dystrophy (CHED1) disease interval, and it is possible that these corneal dystrophies are allelic.
Firm Level Technical Efficiency between Foreign-Owned and Domestic-Owned Firms: Case Study of Pharmaceutical Manufacturing Industry in Ghana

This study aims at comparing the levels of technical efficiency of domestic-owned and foreign-owned pharmaceutical manufacturing firms in Ghana and analyse the responsiveness of their respective outputs to capital and labour as major inputs. A stochastic frontier analysis based on the Cobb-Douglas production functional form was applied to estimate the parameters of the data and the technical efficiency of production among firms. The findings show that technical efficiency levels among foreign-owned firms range between about 47% and 88.6% with the mean technical efficiency level of 65.7% whilst those of the domestic-owned firms range between 40.33% and 75.05% with the mean efficiency level of 56.64%. The student t-ratio was used to test the equality of the mean values of efficiency. In addition, capital and skilled labour had greater positive impacts on output levels of capsules and tablets produced by the firms. It is recommended that domestic-owned firms enter into joint venture agreement with their counterpart foreign ones to promote technology transfer to their operations. This will ultimately enhance technical efficiency among domestic-owned firms and hence, make them operate closer to their potential frontiers (more technically efficient) so as to be more cost effective and competitive.
Causal Nexus between FDI, Exports, Unemployment and Economic Growth for the Old European Union Members. Evidence from Panel Data

This study examines the causality relationships between foreign direct investments (FDI), exports, unemployment and economic growth in the fifteen old EU members using panel data covering the period 1970-2015. The Hausman test is applied for choosing between Fixed Effect and Random Effect approach in order to estimate the panel VAR equations for Granger causality tests. The results revealed three bidirectional causalities between economic growth and exports, exports and FDI, and exports and unemployment and three unidirectional causalities running from FDI to economic growth, FDI to unemployment and from economic growth to unemployment. Policy implications are then explored in the conclusions.
Apparently we have human rights to health? Health and human rights frameworks of people with disabilities in Victoria

ABSTRACT The extent to which the human rights legislative framework impacts and enables the human right to health for people with disability in Victoria, Australia is contentious. We utilised a human rights monitoring tool developed by Disability Rights Promotion International (DRPI) to explore the understanding and utilisation of this human rights framework by people with disabilities in Victoria. The qualitative element of the research involved completion of 75 in-depth interviews that were thematically analysed in order to draw findings. The interviews conducted were based upon principles and themes related to key human rights articles of the United Nations Convention of Rights of People with Disabilities (CRPD). In this paper we focus on one aspect of the qualitative data obtained from in-depth interviews related to the right to health and the related legislative human rights frameworks for people with disabilities. The findings support the view that human-rights-based interventions do not appear to be providing substantial mechanisms for positive change or protections within the health landscape for people with disabilities, with participants rarely engaging with the human rights framework in addressing human rights breaches.
Intake of Paracetamol and Risk of Asthma in Adults

Intake of paracetamol has been associated with development of asthma. The aim of this study was to address a possible association between intake of paracetamol and risk of adult-onset asthma. Using a multidisciplinary postal questionnaire survey concerning health and lifestyle we prospectively studied 19,349 adult twins enrolled in the nationwide Danish Twin Registry. There was a higher prevalence of new-onset asthma in subjects who reported frequent intake of paracetamol at baseline compared with subjects without this determinant (12.0% vs. 4.3%), OR = 3.03 (1.51–6.11), p = 0.005. The result remained significant after adjusting for sex, age, smoking, BMI, hay fever, eczema, and intake of medications other than paracetamol, OR = 2.16 (1.03–4.53), p = 0.041. Frequent intake of paracetamol is an independent risk factor for adult-onset asthma.
ANALYSIS OF PLASTIC STENTS IN THE TREATMENT OF LARGE COMMON BILE DUCT STONES IN 45 PATIENTS

Background: Although endoscopic plastic biliary stenting is a clinical procedure routinely carried out in patients with common bile duct stones, the effects of stenting on the sizes or fragmentation of large common bile duct stones have not been formally established and the mechanism of this condition is controversial. We compared the stone sizes of common bile duct stones after biliary stenting in order to develop the mechanism.
Stock Market Reactions to Auto Manufacturers’ Environmental Failures

The automotive sector must meet strict regulations to increase mobility while reducing emissions to demonstrate environmental stewardship. Trust in the promise of a sustainable Fahrvergnügen was broken with recent scandals like Dieselgate denting the confidence of regulators and consumers. Overpromising on sustainable innovative technology resulted in unethical behavior, deceit, and failure to meet promised standards. We consider to what extent societal disapproval was evident in the stock market reaction to these events. We sampled 41 announcements (1984 to 2016) and observed a mean stock market reaction of -1.01%. There was no difference in the stock reaction in firms failing governmental vs. voluntary standards and more negative reactions for events following Dieselgate or when compensation was offered. The severity of the reaction to unethical misuse of environmental credentials should encourage maintaining promised environmental performances as a macromarketing strategy.
Young Muslims and Exclusion - experiences of 'othering'

Research we completed in 2016 with 19 Muslim university students in London and Birmingham suggests they often feel exclusion most strongly after such events. The exclusionary experiences our participants faced took place on public transport, in the streets, at work, and at school and university. They included a combination of both subtle and direct experiences of exclusion; for example, from a London participant noticing that no-one would sit next to her on the tube to a Birmingham participant having a woman refuse to move her bag so she could sit down on the bus and directly accusing her of causing terrorism – both following the 2015 Paris attacks. The significance of ‘dressing Muslim’, particularly through wearing the hijab, emerged in the narratives of the young women we spoke to, with them often reporting to be perceived in ways that other them such as ‘foreigner’, ‘problematic’ and even as ‘extremist’. Other scholars have suggested that Muslim young people and communities struggle with these ‘othering’ discourses which are communicated through media and policy as well as experienced in their everyday lives (see Ahmed, 2015; Jeldtoft, 2012; Khan, 2013). Khan (2013) refers to this process as ‘theyification’ which he argues is consolidated by policy, practice and even research. The examples from our research are explored in two articles we have submitted to other journals: ‘“I just love the Queen” Positioning in Young Muslim Discourse’ (Pihlaja and Thompson, forthcoming in Discourse, Context and Media) and ‘Temporary liberties and uncertain futures: perceptions of young Muslim women on life in Britain’ (Thompson and Pihlaja, under review). Here, we explore an example that has not been included in these other articles. In the extract explored in detail below, Habiba (a pseudonym), an African Muslim of Somali heritage, explains her shock at being labelled a racist by another Black woman, and her feelings at being ‘othered’ by her because of her clothing.
Risk factors for venous thromboembolism in immunoglobulin light chain amyloidosis

Patients with immunoglobulin light chain amyloidosis are at risk for both thrombotic and bleeding complications. While the hemostatic defects have been extensively studied, less is known about thrombotic complications in this disease. This retrospective study examined the frequency of venous thromboembolism in 929 patients with immunoglobulin light chain amyloidosis presenting to a single referral center, correlated risk of venous thromboembolism with clinical and laboratory factors, and examined complications of anticoagulation in this population. Sixty-five patients (7%) were documented as having at least one venous thromboembolic event. Eighty percent of these patients had events within one year prior to or following diagnosis. Lower serum albumin was associated with increased risk of VTE, with a hazard ratio of 4.30 (CI 1.60–11.55; P=0.0038) for serum albumin less than 3 g/dL compared to serum albumin greater than 4 g/dL. Severe bleeding complications were observed in 5 out of 57 patients with venous thromboembolism undergoing treatment with anticoagulation. Prospective investigation should be undertaken to better risk stratify these patients and to determine the optimal strategies for prophylaxis against and management of venous thromboembolism.
Binding and Cleavage Specificities of Human Argonaute2

The endonuclease Argonaute2 (Ago2) mediates the degradation of the target mRNA within the RNA-induced silencing complex. We determined the binding and cleavage properties of recombinant human Ago2. Human Ago2 was unable to cleave preformed RNA duplexes and exhibited weaker binding affinity for RNA duplexes compared with the single strand RNA. The enzyme exhibited greater RNase H activity in the presence of Mn2+ compared with Mg2+. Human Ago2 exhibited weaker binding affinities and reduced cleavage activities for antisense RNAs with either a 5′-terminal hydroxyl or abasic nucleotide. Binding kinetics suggest that the 5′-terminal heterocycle base nucleates the interaction between the enzyme and the antisense RNA, and the 5′-phosphate stabilizes the interaction. Mn2+ ameliorated the effects of the 5′-terminal hydroxyl or abasic nucleotide on Ago2 cleavage activity and binding affinity. Nucleotide substitutions at the 3′ terminus of the antisense RNA had no effect on human Ago2 cleavage activity, whereas 2′-methoxyethyl substitutions at position 2 reduced binding and cleavage activity and 12–14 reduced the cleavage activity. RNase protection assays indicated that human Ago2 interacts with the first 14 nucleotides at the 5′-pole of the antisense RNA. Human Ago2 preloaded with the antisense RNA exhibited greater binding affinities for longer sense RNAs suggesting that the enzyme interacts with regions in the sense RNA outside the site for antisense hybridization. Finally, transiently expressed human Ago2 immunoprecipitated from HeLa cells contained the double strand RNA-binding protein human immunodeficiency virus, type 1, trans-activating response RNA-binding protein, and deletion mutants of Ago2 showed that trans-activating response RNA-binding protein interacts with the PIWI domain of the enzyme.