Miracle-dz/UniFAR-FTUs huggingface dataset:
A Review of IFRS and U.S. GAAP Convergence History and Relevant Studies

In this paper, I conduct a review of the IFRS and U.S. GAAP convergence history and the related studies. I first review the history of the early accounting standards harmonization efforts in the Europe Union in the 1970s and 1980s. Next, I discuss the modern convergence efforts as well as the voluntary adoption of the International Accounting Standards (IAS) in the 1990s and early 2000s. I then discuss the concurrent global accounting standards convergence efforts from 2002 to present, including the mandatory IFRS adoption in the EU in 2005 and the convergence between the IFRS and U.S. GAAP. As I review the harmonization and convergence efforts over time, I discuss studies related to each stage of the history. I contribute to the accounting literature by providing a historical review of the IFRS-U.S. GAAP convergence process and relevant studies that can be useful for accounting educators and students, researchers, practitioners, and standards setters.
Influence of age at virologic control on peripheral blood human immunodeficiency virus reservoir size and serostatus in perinatally infected adolescents.

IMPORTANCE Combination antiretroviral therapy initiated within several weeks of human immunodeficiency virus (HIV) infection in adults limits proviral reservoirs that preclude HIV cure. Biomarkers of restricted proviral reservoirs may aid in the monitoring of HIV remission or cure. OBJECTIVES To quantify peripheral blood proviral reservoir size in perinatally HIV-infected (PHIV+) adolescents and to identify correlates of limited proviral reservoirs. DESIGN, SETTING, AND PARTICIPANTS A cross-sectional study including 144 PHIV+ youths (median age, 14.3 years) enrolled in the United States-based Pediatric HIV/AIDS Cohort Study and receiving durable (median duration, 10.2 years) combination antiretroviral therapy, stratified by age at virologic control. MAIN OUTCOMES AND MEASURES The primary end point was peripheral blood mononuclear cell (PBMC) proviral load after virologic control at different ages. Correlations between proviral load and markers of active HIV production (ie, HIV-specific antibodies, 2-long terminal repeat circles) and markers of immune activation and inflammation were also assessed. RESULTS Proviral reservoir size was markedly reduced in the PHIV+ youth who achieved virologic control before 1 year of age (4.2 [interquartile range, 2.6-8.6] copies per 1 million PBMCs) compared with those who achieved virologic control at 1 to 5 years of age (19.4 [interquartile range, 5.5-99.8] copies per 1 million PBMCs) or after 5 years of age (70.7 [interquartile range, 23.2-209.4] copies per 1 million PBMCs; P < .001). A proviral burden of less than 10 copies per 1 million PBMCs in PHIV+ youth was measured in 11 (79%), 20 (40%), and 13 (18%) participants with virologic control before 1 year, at 1 to 5 years, and after 5 years of age, respectively (P < .001). Lower proviral load was associated with undetectable 2-long terminal repeat circles (P < .001) and HIV-negative or indeterminate serostatus (P < .001) but not with concentrations of soluble immune activation markers CD14 and CD163. CONCLUSIONS AND RELEVANCE Early effective combination antiretroviral therapy with prolonged virologic suppression after perinatal HIV infection leads to negligible peripheral blood proviral reservoirs in adolescence and is associated with negative or indeterminate HIV serostatus. These findings highlight the long-term effect of early effective control of HIV replication on biomarkers of HIV persistence in perinatal infection and the utility of HIV serostatus as a biomarker for small proviral reservoir size, although not necessarily for cure.
Routine Fractional Flow Reserve Combined to Diagnostic Coronary Angiography as a One-Stop Procedure: Episode 3.

R3F (Registre Francais de la FFR) was the first study to investigate and demonstrate the clinical relevance of a new diagnostic concept based on the routine performance of fractional flow reserve (FFR) at the time of diagnostic angiography in patients suspected of coronary artery disease to define the optimal and individualized therapeutic option.1 The RIPCORD (Does Routine Pressure Wire Assessment Influence Management Strategy at Coronary Angiography for Diagnosis of Chest Pain) study,2 published a few months later, investigated the same idea and provided additional weight to the concept. It also gave us the opportunity to discuss several aspects of the concept and to further elaborate on its benefits.3 In short, this new diagnostic concept proposes to combine diagnostic angiography and FFR as a single one-stop procedure and intend to make it the ultimate tool for clinical decision making in patients suspected of coronary artery disease. The key benefit of such an approach is to allow to discharge the patient from the catheterization laboratory with a clear, detailed, and definitive therapeutic plan. This is of major importance at a time where the appropriateness of therapeutic decision is more than ever the ultimate goal of patients’ care4 and in a context where noninvasive tests have been shown to be often insufficient. Indeed as demonstrated many times, only 50% of patients are referred to coronary angiography with a noninvasive ischemic test performed before,5 and when they have been performed, their add-on diagnostic value—on top of a careful medical examination and history—has been challenged.6 See Article by Baptista et al The POST-IT (Portuguese Study on the Evaluation of FFR Guided Treatment of Coronary Disease) study7 including ≈1000 patients and published in this issue of Circulation: Cardiovascular Interventions provides additional fuel to this emerging concept. Altogether, R3F, RIPCORD, …
The Influence of Pain Sensitivity on the Treatment Outcome of Transforaminal Epidural Steroid Injection in Patients with Lumbar Spinal Stenosis

The aim of this study was to investigate the effect of individual pain sensitivity on the results of transforaminal epidural steroid injection (TFESI) for the patients with lumbar spinal stenosis (LSS). Seventy‐seven patients with LSS were included in this study. Prospectively planned evaluations were performed twice consecutively before and 2 months after TFESI. These included a detailed medical history, a physical examination, and completion of a series of questionnaires, including pain sensitivity questionnaire (PSQ), Oswestry disability index (ODI), and visual analog scale (VAS) for back and leg pain. The correlations were analyzed among variables between total PSQ/PSQ‐moderate/PSQ‐minor and pain and disability level measured by VAS for back/leg pain and ODI both before and 2 months after TFESI. Two months after TFESI, there were significant decreases in VAS for back/leg pain and ODI compared with those before injection. Before injection, VAS for back pain and leg pain was highly associated with the PSQ scores including total PSQ and PSQ subscores after adjustment for age, BMI, and grade of canal stenosis. However, any subscores of PSQ and total PSQ scores were not correlated with either VAS for back pain/leg pain or ODI 2 months after TFESI with adjustment made to age, BMI, gender, and grade of canal stenosis. This study highlights that individual pain sensitivity does not influence the outcomes of TFESI treatment in patients with LSS, even though pain sensitivity has a significant negative correlation with symptom severity of LSS.
Use of mastoid obliteration techniques in cholesteatoma

Purpose of reviewTo evaluate the choice of techniques, safety and long-term outcome of mastoid obliteration and assess the place of imaging in the postoperative monitoring of residual cholesteatoma. Recent findingsAll recent reports on mastoid obliteration for the management of cholesteatoama were favourable. Long-term follow-up reports did not show problems arising from hidden cholesteatoma, even for the paediatric population. Non-EPI DW MR imaging has shown great promise in detecting residual cholesteatoma in obliterated cavities. SummaryCanal wall down technique with primary mastoid obliteration for cholesteatoma has low recurrent and residual cholesteatoma rates. Most ears remained dry and waterproof on long-term follow-up.
Study of unstable intertrochanteric fractures treated by cemented bipolar hemiarthroplasty in elderly patients

1.1 Aims and Objectives: To study the functional outcome of unstable intertrochanteric fracture treated with bipolar cemented prosthesis and complications associated with it. Also to facilitate early mobilization, early weight bearing with rapid rehabilitation in elderly patient with unstable intertrochanteric fractures 1.2 Material and methods: Prospective study of 20 cases presenting with unstable intertrochanteric fractures which satisfy inclusion and exclusion criteria admitted in Vijayanagar Institute of Medical Sciences, Ballari from year 2013- 2016 who are treated with Cemented Bipolar Prosthesis. 1.3 Results: In our study of 20 cases, there were 9 male and 11 female patients with mean age of 77.3 years. 75% of the cases admitted were due to trivial trauma, 25% due to RTA with left side being more common side affected. Boyd & Griffin’s Type II fractures accounted for 75% of cases. Mean duration of hospital stay was 12.6 days and mean time of full weight bearing was 3.9 days in our patients. 1 patient died on Postoperative day 5. 25% excellent, 30% good, 30% fair results obtained in our study according to Harris Hip Score. 1.4 Conclusion: Our study concludes that Cemented Bipolar Hemiarthroplasty in elderly patient with unstable intertrochanteric fracture reduces complications of prolonged immobilization, prolonged rehabilitation which are associated with internal fixation. Also reduces need for secondary surgery which required in cases of malunited fractures, non-union and implant failure. The procedure offered rapid mobilization, rapid return to pre injury level and improved quality of life.
A Study on Cellulolytic and Hemicellulolytic Enzymes of Anaerobic Rumen Bacterium Ruminococcus flavefaciens Strain 17

Polysaccharide-degrading enzymes of the anaerobic rumen bacterium Ruminococcus flavefaciens strain 17 were exmined. This work demonstrated that R. flavefaciens strain 17 produces a complex array of enzymes active against cellulose, hemicellulose (xylan) and lignin. These enzymes are xylanase, avicellase, acid-swollen cellulase, carboxymethyl cellulase (CMCase), pNP- cellobiosidase (pNPC), pNP-glucopyranosidase (pNPG), pNP-xylopyranosidase (pNPX) and pNP-arabinofuranosidase (pNPA). Although R. flavefaciens is an anaerobic bacterium, its enzymes worked optimally under aerobic conditions and with dithiothreitol (DTT), except in the case of pNP-xylopyranosidase. pNP-xylopyranosidase exhibited a higher level of activity under anaerobic conditions with DTT. It was demonstrated that the cross-links between arabinose side chains, which esterified via ferulic acid and p- coumaric acid, were cleaved by R. flavefaciens esterase and α-arabinofuranosidase.
Health Insurance Design Meets Saving Incentives: Consumer Responses to Complex Contracts

To lower health care costs, Health Savings Accounts (HSAs) offer tax incentives encouraging people to trade off current consumption against future consumption. This paper tests whether consumers use HSAs as self-insurance over the life cycle. Using administrative data from a large employer and a regression discontinuity design, I estimate the marginal propensity to consume from HSA assets is 0.85 and reject the neoclassical benchmark of 0. Comparisons with 401(k) saving show most employees do not treat HSA money as fungible with retirement savings. In this setting, HSAs did not reduce health spending and instead increased the share that was financed tax-free. (JEL D15, D82, G22, G51, I13)
Cascade Ranking for Operational E-commerce Search

In the 'Big Data' era, many real-world applications like search involve the ranking problem for a large number of items. It is important to obtain effective ranking results and at the same time obtain the results efficiently in a timely manner for providing good user experience and saving computational costs. Valuable prior research has been conducted for learning to efficiently rank like the cascade ranking (learning) model, which uses a sequence of ranking functions to progressively filter some items and rank the remaining items. However, most existing research of learning to efficiently rank in search is studied in a relatively small computing environments with simulated user queries. This paper presents novel research and thorough study of designing and deploying a Cascade model in a Large-scale Operational E-commerce Search application (CLOES), which deals with hundreds of millions of user queries per day with hundreds of servers. The challenge of the real-world application provides new insights for research: 1). Real-world search applications often involve multiple factors of preferences or constraints with respect to user experience and computational costs such as search accuracy, search latency, size of search results and total CPU cost, while most existing search solutions only address one or two factors; 2). Effectiveness of e-commerce search involves multiple types of user behaviors such as click and purchase, while most existing cascade ranking in search only models the click behavior. Based on these observations, a novel cascade ranking model is designed and deployed in an operational e-commerce search application. An extensive set of experiments demonstrate the advantage of the proposed work to address multiple factors of effectiveness, efficiency and user experience in the real-world application.
How policies shape global food and agriculture value chains

Global value chains (GVCs) have changed the nature of production and specialisation around the world, including in agriculture and food sectors. This study takes an in-depth look at the landscape of agro-food GVCs and explores the factors that influence GVC participation by making use of a newly developed database on trade in value added for 20 agro-food sectors derived from the Global Trade Analysis Project (GTAP) database. The study also explores the benefits of GVC participation, viewed through the lens of domestic value added creation and employment, with a focus on the policy factors that influence these benefits. The study points to considerable variation in GVC participation across agro-food sectors, driven not only by product characteristics but also by policy factors related to trade and investment, the agricultural enabling environment and policies influencing service markets. The study shows that for agro-food sectors, trade barriers act as a tax on exports, reducing the domestic value added created from participation in agro-food GVCs.
The Role of Unaffiliated Bankers on Conditional Conservatism: Evidence from IFRS Information Shock

We exploit IFRS mandatory adoption as a source of variation in the demand for conditional conservatism to examine the role of unaffiliated bankers on the level of conditional conservatism. We show that firms with unaffiliated bankers on boards of directors experience a significant increase in the level of conditional conservatism compared with firms without unaffiliated bankers on boards. These findings hold after we account for other country-level factors that shape the demand for conditional conservatism. Additional analyses show that the role of unaffiliated bankers on conditional conservatism depends also on firm-specific incentives arising from the contracting environment. Taken together, our findings provide new insights into the role of corporate governance arrangements on financial reporting outcomes.
In vitro susceptibility of Helicobacter pylori to isoquinoline alkaloids from Sanguinaria canadensis and Hydrastis canadensis

Methanol extracts of the rhizomes of Sanguinaria canadensis, and the roots and rhizomes of Hydrastis canadensis, two plants used traditionally for the treatment of gastrointestinal ailments, were screened for in vitro antibacterial activity against 15 strains of Helicobacter pylori. The rhizome extracts, as well as a methanol extract of S. canadensis suspension‐cell cultures inhibited the growth of H. pylori in vitro, with a MIC50 range of 12.5–50.0 µg/ml. Three isoquinoline alkaloids were identiﬁed in the active fraction. Sanguinarine and chelerythrine, two benzophenanthridine alkaloids, inhibited the growth of the bacterium, with an MIC50 of 50.0 and 100.0 µg/ml, respectively. Protopine, a protopine alkaloid, also inhibited the growth of the bacterium, with a MIC50 of 100 µg/ml. The crude methanol extract of H. canadensis rhizomes was very active, with an MIC50 of 12.5 µg/ml. Two isoquinoline alkaloids, berberine and β‐hydrastine, were identiﬁed as the active constituents, and having an MIC50 of 12.5 and 100.0 µg/ml, respectively. Copyright © 2003 John Wiley & Sons, Ltd.
The effects of employee perceptions of monitoring procedures on turnover

This study applies social exchange theory to examine the effects of employees’ perceptions of monitoring proc edures on turnover intentions in call centers. Social exchange theory suggests that employees can have exchange relationships with their organizations (Blau, 1964). The authors suggest that reactions to monitoring systems may either strengthen or weaken those exchanges to the point where negative reactions may cause employees to consider leaving their organizations. Random samples of employees from an inbound (n = 80) and outbound (n = 90) call center are analyzed. Three different types of monitoring systems are examined: monitoring done in-house by the call center; monitoring performed by an external agency; and monitoring the time spent between calls. Employee perceptions of each of the monitoring procedures significantly predict their intentions to turnove r. From a practical standpoint, turnover is a major problem in the call center industry due to the high costs associated with training new employees. The finding that specific monitoring procedures are contributing to employees intentions to turnover suggests that changes to problematic monitoring procedures could help to alleviate turnover problems and reduce call center costs. Theoretically, the findings of this study suggest that positive reactions to monitoring strengthen the social exchange relationship between employees and their organizations decreasing the likelihood that employees will express intentions to turnover. Conversely, negative reactions to monitoring systems weaken the social exchanges between employees and their organizations to the point where employees are more likely to express intentions to turnover.
Corporate Social Responsibility in Sports: Efforts and Communication

CORPORATE SOCIAL RESPONSIBILITY IN SPORTS: EFFORTS AND COMMUNICATION Daniel Erickson, B.A. Marquette University, 2017 The practice of corporate social responsibility (CSR) has always been integral to sports organizations and is increasing rapidly in popularity. However, scholars have found that there is no true definition of CSR that describes what it is, whom it should help, and how it should be communicated to stakeholders. This thesis examines the CSR initiatives of four major U.S. sports leagues and their teams, as well as how these initiatives are communicated to fans and other stakeholders through the websites associated with these organizations. This study found these organizations make CSR information readily accessible to their stakeholders and participate in similar initiatives.
Transcranial Doppler to Predict Neurologic Outcome after Mild to Moderate Traumatic Brain Injury

Background:To assess the performance of transcranial Doppler (TCD) in predicting neurologic worsening after mild to moderate traumatic brain injury. Methods:The authors conducted a prospective observational study across 17 sites. TCD was performed upon admission in 356 patients (Glasgow Coma Score [GCS], 9 to 15) with mild lesions on cerebral computed tomography scan. Normal TCD was defined as a pulsatility index of less than 1.25 and diastolic blood flow velocity higher than 25 cm/s in the two middle cerebral arteries. The primary endpoint was secondary neurologic deterioration on day 7. Results:Twenty patients (6%) developed secondary neurologic deterioration within the first posttraumatic week. TCD thresholds had 80% sensitivity (95% CI, 56 to 94%) and 79% specificity (95% CI, 74 to 83%) to predict neurologic worsening. The negative predictive values and positive predictive values of TCD were 98% (95% CI, 96 to 100%) and 18% (95% CI, 11to 28%), respectively. In patients with minor traumatic brain injury (GCS, 14 to 15), the sensitivity and specificity of TCD were 91% (95% CI, 59 to 100%) and 80% (95% CI, 75 to 85%), respectively. The area under the receiver operating characteristic curve of a multivariate predictive model including age and GCS was significantly improved with the adjunction of TCD. Patients with abnormal TCD on admission (n = 86 patients) showed a more altered score for the disability rating scale on day 28 compared to those with normal TCD (n = 257 patients). Conclusions:TCD measurements upon admission may provide additional information about neurologic outcome after mild to moderate traumatic brain injury. This technique could be useful for in-hospital triage in this context. (Anesthesiology 2016; 125:346-54)
Regional distribution of substance P‐like immunoreactivity in the frog brain and spinal cord: Immunohistochemical analysis

With the indirect immunofluorescence technique of Coons, the overall distribution of the substance P (SP)‐positive neuron system in the frog brain and spinal cord was explored. SP‐positive cells were observed in more than ten areas, such as olfactory bulb, amygdaloid complex, septal area, bed nucleus of hippocampal commissure, hypothalamic periventricular zone, dorsal and ventral thalamus, infundibulum, torus semicircularis, optic tectum, the area dorsal to the interpeduncular nucleus, central gray matter of the mesorhombencephalon, and raphe region, etc. A dense network of SP‐positive fibers was also widely distributed in the frog brain and spinal cord. SP‐positive fibers were roughly divided into two types. One consisted of very fine SP‐positive fibers and gave the region a diffuse appearance. The area medial to n. Bellonci, interpeduncular nucleus, n. isthmi, and optic tectum contained this type of SP‐positive fibers. The other one consisted of clearly distinguishable varicose fibers. A number of SP‐positive fibers located in the amygdaloid complex, striatal complex, hypothalamus, central gray matter of the mesorhombencephalon, trigeminal spinal nucleus, and posterior horn of the spinal cord belonged to this category. The functional role of the SP‐positive neuron system in the central nervous system is also briefly discussed.
Gonadotrophin-releasing hormone secretion (GnRH) in anoestrous ewes and the induction of GnRH surges by oestrogen.

Anoestrous ewes were studied to determine the pattern of secretion of gonadotrophin-releasing hormone (GnRH) in the resting state and following a single i.m. injection of 50 micrograms oestradiol benzoate. In three out of four untreated ewes, two or three GnRH pulses were observed over a 6-h sampling period. In the fourth sheep the GnRH pulse frequency was higher (six pulses/6 h), but GnRH pulse amplitudes were lower. Following oestrogen treatment, GnRH pulses continued until the occurrence of an LH surge 12 h later. In five out of six sheep sampled during the oestrogen-induced LH surge a marked rise in GnRH secretion was seen. In the sixth ewe a large pulse of GnRH was seen at the start of the LH surge followed by increased GnRH secretion. It is concluded that GnRH pulse frequency is lower, generally, during anoestrus than during the mating season, and that oestrogen treatment of anoestrous ewes causes a surge in GnRH secretion unlike that seen in similarly treated ovariectomized ewes or the natural cyclic preovulatory changes in GnRH secretion.