Miracle-dz/UniFAR-FTUs huggingface dataset:
MEASUREMENT OF FINANCIAL REPORTING QUALITY BASED ON IFRS CONCEPTUAL FRAMEWORK’S FUNDAMENTAL QUALITATIVE CHARACTERISTICS

The IASB creates the standards and the conceptual framework in an attempt to create higher quality financial statements. Through this article, the extent to which this objective has been achieved is examined. An important characteristic of this research is the fact that the quality of financial statements is examined in light of the Conceptual Framework. Specifically, the two fundamental qualitative characteristics - relevance and faithful representation (reliability) - set by the IAS Committee through the Conceptual Framework are examined. Additionally, this article highlights the conflict between the existing methods for measuring reliability and the faithful representation, as defined by the Conceptual Framework. The degree of relevance and reliability is measured by the usage of four alternative regression models. The sample of this research consists of listed companies of fifteen European countries that have adopted IFRS mandatorily and the time horizon that is investigated is 10 years, from 2000 until 2009. Specifically, the period between 2000 and 2004 is defined as the period before the adoption, while the period between 2005 and 2009 is defined as the period after the adoption. Generally, the findings that are obtained support an increase in relevance, while the reliability seems to be unchanged. Journal: European Journal of Accounting, Finance and Business
Mapping the Binding Areas of Human C-reactive Protein for Phosphorylcholine and Polycationic Compounds

We developed a fluorescence-based assay method for determining ligand binding activities of C-reactive protein (CRP) in solution. Using this method, we compared the phosphorylcholine (PC)- and polycation-based binding activities of human CRP. The PC-based binding required calcium, whereas a polycation (e.g.poly-l-lysine) was bound in the presence of either calcium or EDTA, the binding being stronger in the presence of EDTA. The published crystallographic structures of CRP and the CRP·PC complex show it to be a ring-shaped pentamer with a single PC-binding site per subunit facing the same direction. As expected from such a structure, binding affinity of a ligand increased tremendously when multiple PC residues were present on a macromolecular structure. In addition to PC-related structures, certain sugar phosphates (e.g.galactose 6-phosphate) are bound near the PC-binding site, and one of the sugar hydroxyl groups appears to interact with CRP. The best small ligands for the polycationic binding site were Lys-Lys and Lys4. Because of the presence of multiple Lys-Lys sequences, polylysines have tremendously enhanced affinity. Although PC inhibits both PC- and polycation-based binding, none of the amines that inhibit polylysine binding inhibits PC binding, suggesting that the PC and polycationic binding sites do not overlap.
Signal Processing for Severe-to-Profound Hearing Loss

Wide dynamic range compression has become the mostly used signal processing strategy for mild to moderate hearing losses although there is still some discussion going on regarding the details of such compression systems. Furthermore, sophisticated signal processing strategies such as automatic program selection, adaptive digital directional microphones and sophisticated noise canceling schemes have been developed and applied in modern digital hearing instruments. Digital technology offers a great deal of flexibility for easily designing and implementing new signal processing algorithms. The most common strategy applied with individuals who have severe-to-profound hearing loss has been to provide them with as much power as possible. However, so far few attempts have been undertaken to apply more sophisticated signal processing strategies with this segment of the hearing-impaired population. In this paper we will review existing knowledge on basic psychoacoustic mechanisms, speech perception as well as different approaches to optimally amplify and process sounds for the group of severely to profoundly hearing impaired subjects.
Effects of Septal Lesions on Enzymes of Acetyl‐CoA Metabolism in the Cholinergic System of the Rat Hippocampus

Abstract: Electrolytic lesions made in the medial septum of the rat brain caused an 80% decrease in the activity of choline acetyltransferase and a 33% reduction in ATP‐citrate lyase activity in the synaptosomal fraction from the hippocampus. Decreases in the activities of the two enzymes in the cytosol (S3) fraction were 70 and 13%, respectively. The activities of pyruvate dehydrogenase, citrate synthase, acetyl‐CoA synthase, and carnitine acetyltransferase in crude hippocampal homogenates and in subcellular fractions were not affected by septal lesions. The data indicate that ATP‐citrate lyase is linked to the septal‐hippocampal pathway and that the enzyme is preferentially located in cholinergic nerve endings that terminate within the hippocampus.
The Term Structure of Macroeconomic Risks at the Zero Lower Bound

This paper introduces a new no-arbitrage affine pricing model aimed at capturing the changing interdependence of macroeconomic shocks with the yield curve during the zero lower bound. A key property is that while our model-implied short-rate can be stuck at its lower bound, longer-term yields still depend explicitly on macroeconomic trend and volatility shocks. We demonstrate the model flexibility by investigating the pricing of inflation risks in U.S. treasuries in and out of the zero lower bound. Our estimates show that the recent crisis triggered substantial short-term deflation fears, and amplified the premium associated with inflation uncertainty and monetary policy tightening shocks. We suggest that unconventional monetary policies can be efficient through making the liftoff less desirable.
Occupational segregation and women's job satisfaction

Data on men and women’s job satisfaction conditional upon the degree of feminisation of their occupation are used to explore potential causes and implications of occupational segregation by gender in the Australian labour market. We find some evidence for the notion of ‘women’s work’ - that certain occupations are highly feminised because women prefer the type of work done in those occupations. However, this primarily applies to mothers, older women and wives and the results also offer strong support for the view that occupational segregation is generated by societal norms around the roles allocated to men and women. In particular, patterns in satisfaction with hours of work and with pay in highly feminised occupations are consistent with societal norms in which the work of married women and of mothers is seen as secondary to that of their male partner’s. In contrast to suggestions in some of the existing Australian literature, the results also clearly indicate that more highly feminised occupations are relatively poorly paid, other things held equal.
The Effect of Contextual Factors on the Information Content of Cash Flows in Explaining Stock Prices -The Case of Amman Stock Exchange-

This article aims to determine which is better earnings or cash flows as a performance measure. We follow the more direct approach used in several recent US studies, in which earnings and cash flows are considered as competing variables. Specifically, our methodology is a development of the study of Dechow (1994). We provide a replication of her main analysis, and then extend this to deal with the effect of earnings permanence, earnings growth and firm size on the value relevance of cash flow and earnings. Our study provides an evidence on the relevance of cash flow figures for investors in their investment decision in an emerging stock market. The study covers the case of Amman Stock Exchange (ASE) and employs data on a sample of industrial firms. The time horizon of this study includes the period of 1993-2001. The results of the current study indicate that earnings and cash flows have information content regarding the prediction of future cash flows. Cash flows and earnings separately have a significant association with stock return. The results show that there is no significant difference between the ability of earnings and cash flows in explaining the variation in stock return. Furthermore, as the earnings growth is low and the firm’s size is small, the operating cash flow is considered better than earnings as a performance measure.
The effects of supraphysiological doses of testosterone on angry behavior in healthy eugonadal men--a clinical research center study.

UNLABELLED Anecdotal reports of "roid rage" and violent crimes by androgenic steroid users have brought attention to the relationship between anabolic steroid use and angry outbursts. However, testosterone effects on human aggression remain controversial. Previous studies have been criticized because of the low androgen doses, lack of placebo control or blinding, and inclusion of competitive athletes and those with preexisting psychopathology. To overcome these pitfalls, we used a double-blind, placebo-controlled design, excluded competitive athletes and those with psychiatric disorders, and used 600 mg testosterone enanthate (TE)/week. Forty-three eugonadal men, 19-40 yr, were randomized to 1 of 4 groups: Group I, placebo, no exercise; Group II, TE, no exercise; Group III, placebo, exercise; Group IV, TE plus exercise. Exercise consisted of thrice weekly strength training sessions. The Multi-Dimensional Anger Inventory (MAI), which includes 5 different dimensions of anger (inward anger, outward anger, anger arousal, hostile outlook, and anger eliciting situations), and a Mood Inventory (MI), which includes items related to mood and behavior, were administered to subjects before, during, and after the 10 week intervention. The subject's significant other (spouse, live-in partner, or parent) also answered the same questions about the subject's mood and behavior (Observer Mood Inventory, OMI). No differences were observed between exercising and nonexercising and between placebo and TE treated subjects for any of the 5 subdomains of MAI. Overall there were no significant changes in MI or OMI during the treatment period in any group. CONCLUSION Supraphysiological doses of testosterone, when administered to normal men in a controlled setting, do not increase angry behavior. These data do not exclude the possibility that still higher doses of multiple steroids might provoke angry behavior in men with preexisting psychopathology.
Hierarchical analysis of population genetic structure in the monogynous ant Cataglyphis cursor using microsatellite and mitochondrial DNA markers

Despite having winged queens, female dispersal in the monogynous ant Cataglyphis cursor is likely to be restricted because colonies reproduce by fission. We investigated the pattern of population genetic structure of this species using eight microsatellite markers and a mitochondrial DNA (mtDNA) sequence, in order to examine the extent of female and nuclear gene flow in two types of habitat. Sampling was carried out at a large spatial scale (16 sites from 2.5 to 120 km apart) as well as at a fine spatial scale (two 4.5‐km transects, one in each habitat type). The strong spatial clustering of mtDNA observed at the fine spatial scale strongly supported a restricted effective female dispersal. In agreement, patterns of the mtDNA haplotypes observed at large and fine spatial scales suggested that new sites are colonized by nearby sites. Isolation by distance and significant nuclear genetic structure have been detected at all the spatial scales investigated. The level of local genetic differentiation for mitochondrial marker was 15 times higher than for the nuclear markers, suggesting differences in dispersal pattern between the two sexes. However, male gene flow was not sufficient to prevent significant nuclear genetic differentiation even at short distances (500 m). Isolation‐by‐distance patterns differed between the two habitat types, with a linear decrease of genetic similarities with distance observed only in the more continuous of the two habitats. Finally, despite these low dispersal capacities and the potential use of parthenogenesis to produce new queens, no signs of reduction of nuclear genetic diversity was detected in C. cursor populations.
KOOPMANS IN THE SOVIET UNION: A TRAVEL REPORT OF THE SUMMER OF 1965

Tjalling C. Koopmans, research director of the Cowles Foundation of Research in Economics, was the first US economist after World War II who, in the summer of 1965, travelled to the Soviet Union for an official visit to the Central Economics and Mathematics Institute of the Academy of Sciences of the USSR. Koopmans left hoping to learn from the Soviet economists’ experience with applying linear programming to economic planning. Would his own theories, as discovered independently by Leonid V. Kantorovich, help increase allocative efficiency in a socialist economy? Inspired by a vague notion of universal reason spanning the iron curtain, Koopmans may have even envisioned a research community that transcends the political divide. Yet, he came home having discovered that learning about Soviet mathematical economists might be more interesting than learning from them. On top of that, he found the Soviet scene caught in the same deplorable situation he knew all too well from home: that mathematicians are the better economists. Reconstructing Koopmans’s voyage from a first-person perspective puts the spirit of universal economic knowledge at Cowles to test: Is it capable of establishing a dialogue across the political divide of the Cold War or is it limited to the Western academic cocoon?
Implementation barriers of the EFQM excellence model within the Spanish private firms

This paper presents the results of the empirical study conducted in 68 Spanish private firms which are immersed in the implementation process of the European Foundation for Quality Management (EFQM) excellence model, according to the Excellence in Management Club (the official representative and partner of EFQM in Spain which is a non-profit making organisation with the aim of being the reference and meeting point for organisations on their way towards excellence). The objective of this paper is to explore the main barriers of Total Quality Management implementation through the EFQM excellence model in Spanish private firms. The methodology consists of a descriptive analysis and factor analysis in order to determine the importance and the structure of these barriers. Finally, cluster firms and these groups are analysed to establish their profile by cluster analysis. The results show that the most important barriers are those related to the lack of time and the lack of physical and financial resources. The structure of barriers in these firms is made up of three groups: behavioural and cultural barriers, organisational barriers, and resource barriers. Cluster analysis reveals that there are three different firm profiles: highly hampered firms, moderately hampered firms, and firms hampered mainly by lack of resources.
Pharmacokinetics of Tenofovir following Intravaginal and Intrarectal Administration of Tenofovir Gel to Rhesus Macaques

ABSTRACT Tenofovir gel (1%) is being developed as a microbicide for the prevention of human immunodeficiency virus (HIV) infection and has been shown to reduce transmission to women by 39%. The gel also prevents infection in macaques when applied intravaginally or intrarectally prior to challenge with simian-human immunodeficiency virus (SHIV), but very little pharmacokinetic information for macaques is available to help extrapolate the data to humans and thus inform future development activities. We have determined the pharmacokinetics of tenofovir in macaques following intravaginal and intrarectal administration of 0.2, 1, and 5% gels. Plasma and vaginal and rectal fluid samples were collected up to 24 h after dosing, and at 24 h postdosing biopsy specimens were taken from the vaginal wall, cervix, and rectum. Following vaginal and rectal administration, tenofovir rapidly distributed to the matrices distal to the site of administration. In all matrices, exposure increased with increasing dose, and with the 1% and 5% formulations, concentrations remained detectable in most animals 24 h after dosing. At all doses, concentrations at the dosing site were typically 1 to 2 log units higher than those in the opposite compartment and 4 to 5 log units higher than those in plasma. Exposure in vaginal fluid after vaginal dosing was 58 to 82% lower than that in rectal fluid after rectal dosing, but plasma exposure was 1- to 2-fold greater after vaginal dosing than after rectal dosing. These data suggest that a tenofovir-based microbicide may have the potential to protect when exposure is via vaginal or anal intercourse, regardless of whether the microbicide is applied vaginally or rectally.
Four Point Probe Electrical Spectroscopy Based System for Plant Monitoring

This paper presents implementation of four point probe electrical spectroscopy analysis of living plants, their model, and analysis. The work was conducted on medium (e.g. tobacco) and large (e.g. cherry) plants, where in-vivo measurements were completed using the physical nature of the plants. We suggest an electrical model for the plant and an electronic system specifically designed for on-field use on a large scale for plant monitoring.
Mutation and Polymorphism Analyses of INSL3 and LGR8/GREAT in 62 Japanese Patients with Cryptorchidism

Background/Aims: Although insulin-like factor 3 (INSL3) and its receptor leucine-rich repeat-containing G protein-coupled receptor 8/G protein-coupled receptor affecting testis descent (LGR8/GREAT) are essential for the gubernacular development, mutations of INSL3 and LGR8/GREAT are infrequent in patients with cryptorchidism (CO), and there is no report documenting a positive association of CO with a polymorphism in INSL3 or LGR8/GREAT. Here, we further examined the relevance of INSL3 and LGR8/GREAT mutations and polymorphisms to the development of CO. Methods: Sixty-two Japanese CO patients and 60 fertile males were studied. INSL3 was analyzed by direct sequencing and restriction enzyme digestion, and LGR8/GREAT was examined by denaturing high-performance liquid chromatography followed by direct sequencing for exons with abnormal chromatogram patterns. Results: No definitive mutation was identified in both genes. Six polymorphisms were detected in INSL3 or LGR8/GREAT and Thr/Thr genotype of Ala60Thr polymorphism in INSL3 was strongly associated with CO (p = 0.0024, odds ratio = 5.3, 95% confidence interval = 1.7–17). Conclusion: The results, in conjunction with the previous data, suggest that mutations of INSL3 and LGR8/GREAT remain rare, and that the Thr/Thr genotype of Ala60Thr polymorphism in INSL3 may constitute a susceptibility factor for the development of CO.
Impact of data transparency: Scientific publications

Data transparency has been an important aspect of medical research as it helps in enabling evidence-based decisions in medicine which leads to foster trust among the patients and research community alike. Currently, it is one of the key talking points owing to a number of initiatives taken by the pharmaceutical organizations, regulatory bodies, and the other decision enablers of the industry. Thanks to this, there are a number of ways by which a single piece of datum is available through multiple access points, namely, clinical trial disclosures (CTDs), clinical study reports (CSRs), plain language summaries, and scientific publications including abstracts, posters, and manuscripts, to name a few. This may pose a burden of documentation on the pharmaceutical organizations, demanding downsizing of medical writing documents. Since CTDs, CSRs, and other regulatory document are more or less template driven; there may not be much scope to interfere with their structure and submission timings. Scientific publications, on the other hand, provide the flexibility of presenting the clinical data that is typically not dependent on a particular format and timelines. The present paper discusses how the upcoming data transparency initiatives could affect the publication practices across the pharmaceutical industry and what could pharmaceutical companies do to get the maximum benefit out of the data transparency initiatives.
D-dimer before chemotherapy might predict venous thromboembolism

To see whether D-Dimer levels can identifying patients at high risk of venous thrombotic events and establish the best benefit/risk-of-bleeding ratio. Current guidelines do not recommend routine prophylaxis against venous thromboembolism (VTE) in cancer patients receiving chemotherapy, but the risk increases about 6.5-fold because of this treatment. D-dimer was measured at baseline in 124 cancer patients scheduled for their first chemotherapy. VTE events, including symptomatic episodes of deep vein thrombosis or pulmonary embolism or both, were recorded during the first 6 months of therapy, and asymptomatic deep vein thrombosis was revealed by compression ultrasonography at baseline and after 90 and 180 days. During follow-up, there were 11 episodes of VTE (8.9%). Mean D-dimer values were higher in patients with VTE (2195 ± 1382 vs. 695 ± 1039 ng/ml, (P < 0.001). On grouping D-dimer values in tertiles, only 2.4% (confidence interval, 0.9–5.7%) in the first (<262 ng/ml) and second tertiles (262–650 ng/ml) suffered a deep vein thrombosis/pulmonary embolism event as compared with 22% (confidence interval, 9–34%) in the third (>650 ng/dl) (P = 0.003). The VTE-free interval was significantly shorter in the third tertile than in the first (P = 0.0218, log–rank test; relative risk for third vs. first tertile, 11.0; 95% confidence interval, 1.4–81.3; P = 0.0033). Multivariate analysis found that only baseline D-dimer concentrations were correlated with the subsequent development of VTE. Baseline D-dimer values in cancer patients scheduled for chemotherapy might be used to select those at low risk of VTE, most likely to be safe without prophylaxis.
A Test of the Independent Influences of Electoral Competition and Party Strength in a Model of State Policy-Making

Theory: Theories of party government suggest that party strength and electoral competition have unique and independent influences on policy-making. Hypotheses: District-level electoral competition leads to increased public policy liberalism; greater liberalism among the public leads to the enactment of more liberal public policies; more liberal legislatures enact more liberal public policies; and the percentage of Democrats in a state legislature is related significantly to policy adoptions. Methods: Erikson, Wright, and McIver's (1989) cross-sectional model of state policy liberalism is replicated on the original set of states, a smaller set of states, and with an additional variable added. Estimates are from an OLS routine in SPSS-Windows software. Results: The original results are replicated successfully. The measure of district-level electoral competition enters the model positively and significantly and adds to the variation explained. The results provide evidence for independent effects of electoral competition and legislative party strength on state policy-making.