Miracle-dz/UniFAR-FTUs huggingface dataset:
Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance

In this paper, we evaluate the common assertion that EU firms began using IFRS by 2005 when the EU formally adopted IFRS. We find that although the incidence of firms using local (or some other) GAAP has declined between 2005 and 2009, it is still nontrivial. For instance, by 2009 the incidence of non-IFRS financial statements was still in excess of 17% (42% of which were fully consolidated). We estimate a model of the non-adoption of IFRS as a function of proxies for EU-wide and country-specific implementation of the IFRS regulation, country-specific enforcement mechanisms, and firm-specific reporting incentives. We find that being traded in EU-regulated markets, preparing fully consolidated financial statements, and having a more diversified corporate structure are positively associated with the likelihood of using IFRS, and using US GAAP in the preceding year is significantly negatively associated with adopting IFRS. We find little evidence that country-specific enforcement is associated with IFRS adoption during our time period. Finally, we find that several reporting incentives proxies are associated with adopting IFRS, such as being large and closely-held with wider analyst following. We interpret our results to mean that many EU firms do not use IFRS; that firms exploited definitions, exemptions, and deferrals in the regulation to avoid adopting IFRS; and that firms responded to their reporting incentives in making the decision to adopt IFRS.
Between the Professional and the Private

This qualitative study examines the impact of working with intimate partner violence on therapists' marital relationships and gender identity. Data were collected by in-depth semistructured interviews with 14 experienced women social workers working in domestic violence treatment centers in Israel. Findings indicate that the boundaries between workers' private and professional lives are blurred and work experiences influence their intimate relationships and gender role identities, leading to overall questioning of their relationships. This newly rediscovered consciousness reshapes the meaning of workers' couple relationships. Such shift between private and professional should be considered when training workers to intervene with intimate partner violence.
Capillary PO2 does not adequately reflect arterial PO2 in hypoxemic COPD patients

Purpose To compare arterial (PaO2) with capillary (PcO2) partial pressure of oxygen in hypoxemic COPD patients because capillary blood gas analysis (CBG) is increasingly being used as an alternative to arterial blood gas analysis (ABG) in a non-intensive care unit setting, although the agreement between PcO2 and PaO2 has not been evaluated in hypoxemic COPD patients. Patients and methods Bland–Altman comparison of PaO2 and PcO2 served as the primary outcome parameter if PcO2 values were ≤60 mmHg and the secondary outcome parameter if PcO2 values were ≤55 mmHg. Pain associated with the measurements was assessed using a 100-mm visual analog scale. Results One hundred and two PaO2/PcO2 measurement pairs were obtained. For PcO2 values ≤60 mmHg, the mean difference between PaO2 and PcO2 was 5.99±6.05 mmHg (limits of agreement: −5.88 to 17.85 mmHg). For PcO2 values ≤55 mmHg (n=73), the mean difference was 5.33±5.52 mmHg (limits of agreement: −5.48 to 16.15 mmHg). If PaO2 ≤55 (≤60) mmHg was set as the cut-off value, in 20.6% (30.4%) of all patients, long-term oxygen therapy have been unnecessarily prescribed if only PcO2 would have been assessed. ABG was rated as more painful compared with CBG. Conclusions PcO2 does not adequately reflect PaO2 in hypoxemic COPD patients, which can lead to a relevant number of unnecessary long-term oxygen therapy prescriptions.
Capital account liberalisation in small states : a cross-country analysis

Global integration - the lowering of barriers to the movement of goods and services, capital and labour across borders - is one of the most important issues confronting Small States in the new millennium. However, the existing literature focuses, in the main, on developed countries or large developing countries. This thesis extends the literature by deriving measures of capital account liberalisation in small states and explores, through the use of panel data techniques, the impact of the removal of capital account restrictions on economic growth and volatility in these states. After the introduction (Chapter 1), Chapter 2 presents a survey of the recent literature on capital account liberalisation in developing countries. Details on the theoretical models of capital account liberalisation, the historical development of capital controls, indices of capital account restrictions, as well as the empirical evidence on the effects of capital account openness in developing countries are presented. Chapter 3 outlines a variety of indicators used to quantify the ease with which capital can move across borders and identify their weaknesses. This chapter also derives these indicators for a sample of 51 small states between 1970 and 2004. Using the database developed in Chapter 3, Chapters 4 and 5 of the thesis extends the existing literature on the link between capital account liberalisation, growth and economic volatility. Chapter 6 concludes and presents policy recommendations. The results obtained show that capital account liberalisation, on average, increases per capita growth in small states by approximately 4 percent per annum, with little impact on output volatility.
Profit, Accumulation, and Crisis: Long-Term Movement of the Profit Rate in China, Japan, and the United States

China has emerged as the center of global capital accumulation. But, there have been few studies on the movement of the profit rate in the Chinese economy. This article measures China’s economy-wide profit rate and its contributing factors from 1980 to 2015. The measurement is based on the construction of China’s business sector capital stock series, estimation of China’s labor income share, and the profit share of economic output. The movement of China’s profit rate is compared with the long-term movement of the profit rate in the United States and Japan. A comparative analysis of the three largest economies in the world helps to illustrate important developments of the global capitalist economy over the late twentieth and the early twenty-first century. This article finds that China’s profit rate is approaching a level that historically was associated with major crises in the United States and Japan. The decline of the profit rate is likely to continue in the coming years.
Levels of vasopressin in children undergoing cardiopulmonary bypass*

Abstract Objectives It is accepted treatment to give vasopressin to adults in postcardiotomy shock, but such use in children is controversial. Cardiopulmonary bypass is presumed to attenuate the normal endogenous vasopressin response to shock. We hypothesized that levels of vasopressin in children are altered by bypass, and that children having low endogenous levels perioperatively are more likely to develop hypotension, or require vasopressors. Methods Serial levels of vasopressin were assessed prospectively in children undergoing bypass at a single center. Results Of 61 eligible patients, we enrolled 39 (63%). Their median age was 5 months. The mean level of vasopressin prior to bypass was 18.6 picograms per millilitre, with an interquartile range from 2.6 to 11.4. Levels of vasopressin peaked during bypass at 87.1, this being highly significant compared to baseline (p < 0.00005), remained high for 12 hours at a mean of 73.5, again significantly different from baseline (p = 0.002), were falling at 24 hours, with a mean of 28.1 (p = 0.04), and had returned to baseline by 48 hours, when the mean was 7.4 (p = 0.3). Age, gender, and the category for surgical risk had no influence on the levels of vasopressin. There was no statistically significant relationship between the measured levels and hypotension or the requirement for vasopressors, although a few persistently hypotensive patients had high levels subsequent to bypass. Higher levels correlated with higher levels of sodium in the serum (rs = 0.37, p < 0.00005), higher osmolality (rs = 0.37, p < 0.00005), and positive fluid balance (rs = 0.23, p < 0.008). Preoperative use of inhibitors of angiotensin converting enzyme, preoperative congestive cardiac failure, and longer periods of bypass predicted higher levels during the first eight postoperative hours. Conclusions Children do not have deficient endogenous levels of vasopressin following bypass, and lower levels are not associated with hypotension. Any therapeutic efficacy of infusion of vasopressin for post-cardiotomy shock in children is likely due to reasons other than physiologic replacement.
Stimulated sweating as a therapy to reduce interdialytic weight gain and improve potassium balance in chronic hemodialysis patients: A pilot study

Controlling the extracellular volume in hemodialysis patients is a difficult task. The aim of this study was to evaluate the capacity of different methods of stimulated sweating to reduce mean interdialytic weight gain (IWG), to improve blood pressure regulation, and potassium/urea balance. Two center, crossover pilot study. In Lausanne, hemodialysis patients took four hot‐water baths a week, 30 minutes each, on nondialysis days during 1 month. In Sfax, patients visited the local Hammam Center four times a week. Hemodynamic parameters were recorded, and weekly laboratory analysis was performed. Results were compared with a preceding 1‐month control period. In Lausanne, five patients (all men, median age 55 years) participated. Bathing temperature was (mean ± standard deviation) 41.2 ± 3°C and sweating‐induced weight loss 600 ± 500 g. Mean IWG (control vs. intervention period) decreased from 2.3 ± 0.9 to 1.8 ± 1 kg (P = 0.004), Systolic blood pressure from 139 ± 21 to 136 ± 22 mmHg (P = 0.4), and diastolic blood pressure form 79 ± 12 to 75 ± 13 mmHg (P = 0.08); antihypertensive therapy could be reduced from 2.8 ± 0.4 to 1.9 ± 0.5 antihypertensive drugs per patient (P = 0.01). In Sfax (n = 9, median age 46 years), weight loss per Hammam session was 420 ± 100 g. No differences were found in IWG or BP, but predialysis serum potassium level decreased from 5.9 ± 0.8 to 5.5 ± 0.9 mmol/L (P = 0.04) and urea from 26.9 ± 6 to 23.1 ± 6 mmol/L (P = 0.02). Hot‐water baths appear to be a safe way to reduce IWG in selected hemodialysis patients. Hammam visits reduce serum potassium and urea levels, but not IWG. More data in larger patient groups are necessary before definite conclusion can be drawn.
The need for Islamic accounting standards: the Malaysian Islamic financial institutions experience

Purpose The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby contributing to answer whether there is indeed a need for a separate set of Islamic accounting standards for IFIs. Design/methodology/approach Drawing upon seven in-depth semi-structured interviews conducted with IFIs’ leading officers who are highly involved in preparing financial statements in Malaysia, the paper offers evidence on the current stance of reporting the operation of IFIs, the influence of AAOIFI accounting standards and the feasible application of IFRSs in reporting IFIs. Findings While it is shown that most of the interviewees admit the feasibility of IFRSs in reporting IFIs, many interviewees placed greater emphasis on the spirit of Islam based on Islamic contract. In that case, the findings show that to convince the public that they offer Shariah compliance products approved by Shariah Advisory Council, there is a need for specificity guidelines or standards for IFIs within the IFRS framework. The main concern raised in the paper is that separate Islamic accounting standard is not needed, instead the option needs to be within the IFRS framework with the collaboration work of Accounting and Auditing for Islamic Financial Institutions (AAOIFI) and the International Accounting Standard Board (IASB). Originality/value With the recent rapid growth of IFIs, this paper contributes regarding the inconclusive stance on the need for specificity accounting standards for IFIs such as the ones issued by AAOIFI. It adds to the current body of knowledge by highlighting the collaboration of the AAOIFI and the IASB for the intended specific guidelines for IFIs to be accepted globally.
Ocular hemodynamics during isometric exercise.

The autoregulatory capacity of the human retina is well documented, but the pressure-flow relationship of the human choroid is still a matter of controversy. Recent data, using laser Doppler flowmetry to measure choroidal blood flow, indicate that the choroid has some autoregulatory potential, whereas most data using other techniques for the assessment of choroidal hemodynamics indicate that the choroidal pressure-flow curve is linear. We used a new laser interferometric technique to characterize choroidal blood flow during isometric exercise. Twenty healthy subjects performed squatting for 6 min during normocapnia and during inhalation of 5% CO2 and 95% air. Ocular fundus pulsation amplitude, flow velocities in the ophthalmic artery, intraocular pressure, and systemic hemodynamics were measured in 2-min intervals. To gain information on choroidal blood flow fundus pulsation amplitude was corrected for changes in flow pulsatility using data from the ophthalmic artery and for changes in pulse rate. Ocular perfusion pressure was calculated from mean arterial pressure and intraocular pressure. The ocular pressure-flow relationship was calculated by sorting data according to ascending ocular perfusion pressure values. In a pilot study in 6 healthy subjects comparable ocular pressure flow relationships were obtained when choroidal blood flow was assessed with the method described above and with laser Doppler flowmetry. In the main study isometric exercise caused a significant increase in mean arterial pressure (56%, P < 0.001), pulse rate (84%, P < 0.001), and intraocular pressure (37%, P 0.004), but decreased fundus pulsation amplitude (-36%, P < 0.001). Significant deviations from baseline choroidal blood flow were observed only at ocular perfusion pressures >69% during normocapnia and 70% during hypercapnia. Our data indicate that during isometric exercise the choroid has a high capacity to keep blood flow constant despite changes in perfusion pressure and that this pressure-flow relationship is not altered by moderate changes in arterial carbon dioxide levels.
Optimal coordination of power system stabilizers for transient stability enhancement

The conventional method for the coordinated design of power system stabilizers (PSS) is mainly based on the linearized power system model. The complex and nonlinear dynamic of the power systems is not considered in the design. Though using the conventional PSS design method is fast and easy, the obtained PSSs may not suit all the disturbances, especially large disturbances. To overcome this disadvantage, a new coordinated PSS design method based on the nonlinear time-domain simulation is proposed in this paper. Differential evolution algorithm, which is a new branch of evolutionary algorithms, is applied to solve the nonlinear optimization problem of PSS coordination. The effectiveness of the proposed method is demonstrated on a 4-machine 2-area test system.
Inducer exclusion in Firmicutes: insights into the regulation of a carbohydrate ATP binding cassette transporter from Lactobacillus casei BL23 by the signal transducing protein P‐Ser46‐HPr

Catabolite repression is a mechanism that enables bacteria to control carbon utilization. As part of this global regulatory network, components of the phosphoenolpyruvate:carbohydrate phosphotransferase system inhibit the uptake of less favorable sugars when a preferred carbon source such as glucose is available. This process is termed inducer exclusion. In bacteria belonging to the phylum Firmicutes, HPr, phosphorylated at serine 46 (P‐Ser46‐HPr) is the key player but its mode of action is elusive. To address this question at the level of purified protein components, we have chosen a homolog of the Escherichia coli maltose/maltodextrin ATP‐binding cassette transporter from Lactobacillus casei (MalE1‐MalF1G1K12) as a model system. We show that the solute binding protein, MalE1, binds linear and cyclic maltodextrins but not maltose. Crystal structures of MalE1 complexed with these sugars provide a clue why maltose is not a substrate. P‐Ser46‐HPr inhibited MalE1/maltotetraose‐stimulated ATPase activity of the transporter incorporated in proteoliposomes. Furthermore, cross‐linking experiments revealed that P‐Ser46‐HPr contacts the nucleotide‐binding subunit, MalK1, in proximity to the Walker A motif. However, P‐Ser46‐HPr did not block binding of ATP to MalK1. Together, our findings provide first biochemical evidence that P‐Ser‐HPr arrests the transport cycle by preventing ATP hydrolysis at the MalK1 subunits of the transporter.
Faktor Fundamental Ekonomi Makro Terhadap Harga Saham Lq45

The capital market was an important element that provided benefits for the economic progress through invest-ment development in a country. LQ45 index was the list of 45 excellent chosen stocks 45 which were the mostliquid and most active in the sale of the shares on the Stock Exchange. This study aimed to determine the effectof macroeconomic fundamentals on LQ45 stock price. The population used in this study was LQ45 shares inIndonesia Stock Exchange in 2007-2012. The method used in this study was the Error Correction Model(ECM). The dependent variable in this study was the stock price of LQ45, while the independent variables werethe rate of economic growth, inflation, the value of U.S. dollar against rupiah exchange rate, and SBI interestrate. The results showed that the rate of economic growth and a variable SBI interest rate had a negative effectin the short-term and long-term of LQ45 stock price. Inflation variable had a positive effect in the short-termand long-term of LQ45 stock price. While the exchange rate variable had a negative effect in the short-term andit had positive impact in long-term on the LQ45 stock price.
Synaptic potentiation induces increased glial coverage of excitatory synapses in CA1 hippocampus

Patterns of activity that induce synaptic plasticity at excitatory synapses, such as long‐term potentiation, result in structural remodeling of the postsynaptic spine, comprising an enlargement of the spine head and reorganization of the postsynaptic density (PSD). Furthermore, spine synapses represent complex functional units in which interaction between the presynaptic varicosity and the postsynaptic spine is also modulated by surrounding astroglial processes. To investigate how activity patterns could affect the morphological interplay between these three partners, we used an electron microscopic (EM) approach and 3D reconstructions of excitatory synapses to study the activity‐related morphological changes underlying induction of synaptic potentiation by theta burst stimulation or brief oxygen/glucose deprivation episodes in hippocampal organotypic slice cultures. EM analyses demonstrated that the typical glia‐synapse organization described in in vivo rat hippocampus is perfectly preserved and comparable in organotypic slice cultures. Three‐dimensional reconstructions of synapses, classified as simple or complex depending upon PSD organization, showed significant changes following induction of synaptic potentiation using both protocols. The spine head volume and the area of the PSD significantly enlarged 30 min and 1 h after stimulation, particularly in large synapses with complex PSD, an effect that was associated with a concomitant enlargement of presynaptic terminals. Furthermore, synaptic activity induced a pronounced increase of the glial coverage of both pre‐ and postsynaptic structures, these changes being prevented by application of the NMDA receptor antagonist D‐2‐amino‐5‐phosphonopentanoic acid. These data reveal dynamic, activity‐dependent interactions between glial processes and pre‐ and postsynaptic partners and suggest that glia can participate in activity‐induced structural synapse remodeling. © 2009 Wiley‐Liss, Inc.
Family presence during cardiopulmonary resuscitation.

BACKGROUND The effect of family presence during cardiopulmonary resuscitation (CPR) on the family members themselves and the medical team remains controversial. METHODS We enrolled 570 relatives of patients who were in cardiac arrest and were given CPR by 15 prehospital emergency medical service units. The units were randomly assigned either to systematically offer the family member the opportunity to observe CPR (intervention group) or to follow standard practice regarding family presence (control group). The primary end point was the proportion of relatives with post-traumatic stress disorder (PTSD)-related symptoms on day 90. Secondary end points included the presence of anxiety and depression symptoms and the effect of family presence on medical efforts at resuscitation, the well-being of the health care team, and the occurrence of medicolegal claims. RESULTS In the intervention group, 211 of 266 relatives (79%) witnessed CPR, as compared with 131 of 304 relatives (43%) in the control group. In the intention-to-treat analysis, the frequency of PTSD-related symptoms was significantly higher in the control group than in the intervention group (adjusted odds ratio, 1.7; 95% confidence interval [CI], 1.2 to 2.5; P=0.004) and among family members who did not witness CPR than among those who did (adjusted odds ratio, 1.6; 95% CI, 1.1 to 2.5; P=0.02). Relatives who did not witness CPR had symptoms of anxiety and depression more frequently than those who did witness CPR. Family-witnessed CPR did not affect resuscitation characteristics, patient survival, or the level of emotional stress in the medical team and did not result in medicolegal claims. CONCLUSIONS Family presence during CPR was associated with positive results on psychological variables and did not interfere with medical efforts, increase stress in the health care team, or result in medicolegal conflicts. (Funded by Programme Hospitalier de Recherche Clinique 2008 of the French Ministry of Health; ClinicalTrials.gov number, NCT01009606.).
Intracranial Electrode Monitoring for Seizure Localization: Indications, Methods and the Prevention of Complications

&NA; Surgery is a successful method of treatment for certain epilepsies. Patient evaluation is directed towards seizure classification and localization. In most cases patients are able to progress from a noninvasive evaluation utilizing extracranial electrodes directly to resective surgery. In a few complex situations patient evaluation requires the placement of intracranial electrodes for accurate localization of the epileptogenic focus. The placement of intracranial electrodes is a surgical procedure which carries significant risk. Meticulous multidisciplinary care is required to achieve a safe and successful surgical outcome. Astute nursing care is pivotal to the success of intracranial monitoring and essential to the prevention of complications.