Miracle-dz/UniFAR-FTUs huggingface dataset:
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

Abstract We examine the impact of managerial financial reporting incentives on accounting quality changes around International Financial Reporting Standards (IFRS) adoption. A novel feature of our single-country setting based on Germany is that voluntary IFRS adoption was allowed and common before IFRS became mandatory. We exploit the revealed preferences in the choice to (not) adopt IFRS voluntarily to determine whether the management of individual firms had incentives to adopt IFRS. For comparability with previous studies, we assess accounting quality through multiple constructs such as earnings management, timely loss recognition, and value relevance. While most existing literature documents accounting quality improvements following IFRS adoption, we find that improvements are confined to firms with incentives to adopt, that is, voluntary adopters. We also find that firms that resist IFRS adoption have closer connections with banks and inside shareholders, consistent with lower incentives for more comprehensive accounting standards. The overall results indicate that reporting incentives dominate accounting standards in determining accounting quality. We conclude that it is unwarranted to infer from evidence on accounting quality changes around voluntary adoption that IFRS per se improves accounting quality.
The effect of long‐term calcineurin inhibitor therapy on renal function in children after liver transplantation

Abstract: Calcineurin inhibitor drugs (CNI), cyclosporin and tacrolimus are potent immunosuppressants, which have improved survival after liver transplantation. We evaluated long‐term renal function in children receiving calcineurin inhibitors after liver transplantation. A retrospective analysis of all children undergoing orthotopic liver transplantation (OLT) from 1989 to 1999 who survived 1‐yr post‐transplantation was performed. All received prednisolone and either cyclosporin and azathioprine or tacrolimus. Steroids were withdrawn at 3 months and cyclosporin/tacrolimus monotherapy was initiated 12 months post‐OLT. Calculated glomerular filtration rate (cGFR) was calculated using the modified Counahan–Barratt formula and measured pretransplant, 3, 6 and 12 months post‐transplant and annually thereafter. Data were analysed in a serial manner to evaluate the trend of cGFR over time selectively using the Wilcoxon signed rank test and paired t‐tests as appropriate. A total of 113 patients (65 males:48 females) were followed up for more than 1 yr (maximum 5 yr). Median (range) age at transplantation was 26 months (3–177). There was a significant fall of 35% in cGFR at 3 months compared with the pretransplant value (p = 0.001). By 12 months following the reduction in immunosuppression dosage, renal function stabilized with a slight improvement in cGFR which reached 76% of the pretransplant value at 5 yr (p < 0.001). Children who were <1 yr of age at the time of OLT had better recovery of renal function than older children (p = 0.02). No association was seen with sex, the type of immunosuppression or the underlying diagnosis. Renal dysfunction is a known complication of CNI therapy. Despite an initial reduction in cGFR, which was associated with maximal immunosuppression, long‐term low dose CNI therapy was not associated with continued deterioration of renal function, particularly in children who were transplanted as infants.
Mode of delivery in women with antepartum fetal death and prior cesarean delivery.

We describe obstetric outcomes in a group of patients with prior cesarean delivery (CD) presenting with an intrauterine fetal demise (IUFD). A secondary analysis of an observational study of women with prior CD was performed. All antepartum singleton pregnancies with a prior CD and IUFD ≥20 weeks' gestation or 500 g were evaluated. Two hundred nine patients met inclusion criteria for analysis. The mean gestational age ± standard deviation at delivery was 31.3 ± 6.5 weeks. The trial of labor rate was 75.6% (158/209), and the vaginal birth after cesarean (VBAC) success rate was 86.7%. Labor induction or augmentation occurred in 83.3% of attempted VBAC. Uterine rupture occurred in five women (2.4%), and in 3.4% of those being induced but none of these required hysterectomy. Women with a history of previous CD and an IUFD often undergo trial of labor with a high VBAC success rate. Uterine rupture complicates 2.4% of such cases.
Interactive Technology and Smart Education No pain , no gain ? Teachers implementing ICT in instruction

Purpose – The purpose of this paper is to investigate the differences between 99 Finnish primary and secondary teachers in their frequency and nature of information and communication technology (ICT) use, levels of ICT implementation, functional uses and perceived values about educational use of ICT. Design/methodology/approach – The data were collected with an online questionnaire and analyzed with expectancy-value theory as a theoretical background. Findings – Teachers use ICT mostly for administrative tasks. Teachers’ methods of utilizing student-centred approaches in their teaching, proficiency levels in relation to ICT, and their self-reported stage of ICT integration into teaching strongly depend on how much ICT teachers use in their teaching activities. Primary teachers value utilizing ICT in teaching more positively than secondary teachers even though secondary teachers reported being more active in the use of ICT in various functional uses. Pedagogical thinking in educational institutes has not advanced in parallel with technological advances; teachers in basic education are still using ICT mainly for informational, organizational, evaluative, and lesson-planning activities instead of communicative, activating, creative, and expressive purposes. Originality/value – This study was able to produce further evidence to support the claim that providing teachers with computer technology will lead them to integrate computers into teaching activities, which in turn will give them more support in their perceived proficiency at computer use and help them to advance in the stage of computer integration.
World development report 2005: a better investment climate for everyone

Firms and entrepreneurs of all types-from micro-enterprises to multinationals-play a central role in growth and poverty reduction. Their investment decisions drive job creation, the availability and affordability of goods and services for consumers, and the tax revenues governments can draw on to fund health, education, and other services. Their contribution depends largely on the way governments shape the investment climate in each location-through the protection of property rights, regulation and taxation, strategies for providing infrastructure, interventions in finance and labor markets, and broader governance features such as corruption. The World Development Report 2005 argues that improving the investment climates of their societies should be a top priority for governments.
Motivations for Participating in a Voluntary Environmental Initiative: The Multi-State Working Group and EPA's EMS Pilot Program

While many different types of organizations in the United States (U.S.) are better managing their environmental activities, a relatively small proportion of them are also choosing to participate in voluntary environmental initiatives. This study addresses why organizations participate in these programs and examines how motivations vary for different types of enterprises. It emphasizes the importance of external and internal factors that influenced three types of facilities' (publicly traded, privately owned and government) decisions to participate in the Multi-State Working Group and the Environmental Protection Agency's EMS Pilot Program. The results show that despite the vast differences among these enterprises, a common theme in their motivation was the importance of regulatory pressures, which supports the idea that these pressures encourage all organizations to behave similarly. The results also support the suggestions posited by the 'natural' resource-based view of the firm and show that continuous innovation and basic environmental management proficiencies are embedded in publicly traded facilities' more advanced types of environmental management capabilities. Privately owned and government facilities, however, are lacking in these prior proficiencies, but appear to be fortifying their internal capacities by seeking external assistance from regulators, thus enabling them to participate in the voluntary environmental initiative.
Look How Little I'm Advertising! ∗

This paper studies the role of advertising and prices as signals of quality in a purely static setting, where repeat purchases are suppressed altogether, but where advertising affects demand directly. We first show, under standard regularity assumptions, that the high-quality firm will distort its price upwards and its level of advertising downwards compared to the complete-information case. We then show, under relatively mild additional conditions, that the high-quality firm will choose a level of advertising below that of the low-quality firm, even if the high-quality firm advertises most under complete information. Hence, empirically, a high price and a modest advertising budget may well signal high quality.
Nutritional Knowledge and Attitudes Towards Healthy Eating of College-going Women Hockey Players

Abstract The purpose of this study was to determine the nutritional knowledge of female collegiate hockey players and how effectively they apply their nutritional knowledge to their everyday eating habits. The sample studied included female hockey players (n=30) from different college teams of Haryana in the age group of 17-23years. The instrument was a self-administered questionnaire designed to assess nutritional knowledge and attitudes of the subjects. The mean score on nutritional knowledge test was 22.85/55 (38.80% Correct). While incorrect and uncertain responses accounted for the majority of answers, the lowest correct responses were recorded for fiber and energy (21.4 and 25.9% respectively). The attitude towards gaining nutrition information was very positive (93.3%) but a massive impact of family food habits was observed. This study suggests that athletes lack knowledge of nutrition, healthy food choices, components of a well-balanced diet, and the implications of nutrition on performance. The results can be used to develop training semina rs and educational materials to promote greater nutritional knowledge and healthy attitudes among players.
The induction of the enzymes of naphthalene metabolism in pseudomonads by salicylate and 2-aminobenzoate.

Naphthalene oxygenase is induced in certain Pseudomonas species by growth on salicylate, and may be induced gratuitously by a-aminobenzoate or by a-hydroxybenzyl alcohol in cultures growing on succinate (Shamsuzzaman & Barnsley, 1974 a). The induction of a number of enzymes responsible for the conversion of naphthalene to non-aromatic products (Davies & Evans, 1964) has now been measured in Pseudomonas N C I B ~ ~ I ~ and Pseudomonas putida (strains PPG7 and ATCCI7483) grown on succinate, or an inducer of naphthalene oxygenase. This paper reports these observations and discusses the regulation which may be involved.
Endogenous growth factors as cosmeceuticals

ABSTRACT: Growth factors play an important role in reversing the effects of skin aging mediated by chronological and environmental factors. Excessive oxidation of intra‐ and extracellular components result in breakdown of collagen and elastin network in the dermis and produce the effect of facial aging. Topical application of human growth factors in multiple clinical studies has been shown to reduce the signs and symptoms of skin aging, including statically significant reduction in fine lines and wrinkles and increase in dermal collagen synthesis. More double‐blind and controlled studies are needed to confirm the preliminary clinical effects of growth factor products, and more controls on product quality and stability need to be established.
Reciprocal Effects of Self-Regulation, Semantic Knowledge, and Reading Comprehension in Early Elementary School.

Many assume that cognitive and linguistic processes, such as semantic knowledge (SK) and self-regulation (SR), subserve learned skills like reading. However, complex models of interacting and bootstrapping effects of SK, SR, instruction, and reading hypothesize reciprocal effects. Testing this "lattice" model with children (n = 852) followed from first to second grade (5.9-10.4 years of age) revealed reciprocal effects for reading and SR, and reading and SK, but not SR and SK. More effective literacy instruction reduced reading stability over time. Findings elucidate the synergistic and reciprocal effects of learning to read on other important linguistic, self-regulatory, and cognitive processes; the value of using complex models of development to inform intervention design; and how learned skills may influence development during middle childhood.
Herpes zoster in kidney transplant recipients: protective effect of anti‐cytomegalovirus prophylaxis and natural killer cell count. A single‐center cohort study

Despite its impact on quality of life and potential for complications, specific risk and protective factors for herpes zoster (HZ) after kidney transplantation (KT) remain to be clarified. We included 444 patients undergoing KT between November 2008 and March 2013. Peripheral blood lymphocyte subpopulations were measured at baseline and months 1 and 6. The risk factors for early (first post‐transplant year) and late HZ (years 1–5) were separately assessed. We observed 35 episodes of post‐transplant HZ after a median follow‐up of 48.3 months (incidence rate: 0.057 per 1000 transplant‐days). Median interval from transplantation was 18.3 months. Six patients (17.1%) developed disseminated infection. Postherpetic neuralgia occurred in 10 cases (28.6%). The receipt of anti‐cytomegalovirus (CMV) prophylaxis with (val)ganciclovir decreased the risk of early HZ [adjusted hazard ratio (aHR): 0.08; 95% CI: 0.01–1.13; P‐value = 0.062], whereas the natural killer (NK) cell at month 6 was protective for the occurrence of late HZ [aHR (per 10‐cells/μl increase): 0.94; 95% CI: 0.88–1.00; P‐value = 0.054]. In conclusion, two easily ascertainable factors (whether the patient is receiving anti‐CMV prophylaxis and the NK cell count at month 6) might be potentially useful to tailor preventive strategies according to individual susceptibility to post‐transplant HZ.
Key problems facing SME owner-managers in strategy and innovation: evidence from a diagnostic survey

This study examines the strategic planning and innovation behaviour of owner-managers from ‘ordinary’ SMEs. A diagnostic assessment tool was used to collect data on management practice and factor analysis of quantitative data and Leximancer analysis of qualitative data employed to examine their responses. The study suggests that formality in planning increases with size and complexity as does interest in formal innovation management. Recommendations for policy and practice are made.
Poly(ADP-ribose) Binds to Specific Domains in DNA Damage Checkpoint Proteins*

Poly(ADP-ribose) is formed in possibly all multicellular organisms by a familiy of poly(ADP-ribose) polymerases (PARPs). PARP-1, the best understood and until recently the only known member of this family, is a DNA damage signal protein catalyzing its automodification with multiple, variably sized ADP-ribose polymers that may contain up to 200 residues and several branching points. Through these polymers, PARP-1 can interact noncovalently with other proteins and alter their functions. Here we report the discovery of a poly(ADP-ribose)-binding sequence motif in several important DNA damage checkpoint proteins. The 20-amino acid motif contains two conserved regions: (i) a cluster rich in basic amino acids and (ii) a pattern of hydrophobic amino acids interspersed with basic residues. Using a combination of alanine scanning, polymer blot analysis, and photoaffinity labeling, we have identified poly(ADP-ribose)-binding sites in the following proteins: p53, p21 CIP1/WAF1 , xeroderma pigmentosum group A complementing protein, MSH6, DNA ligase III, XRCC1, DNA polymerase ε, DNA-PKCS, Ku70, NF-κB, inducible nitric-oxide synthase, caspase-activated DNase, and telomerase. The poly(ADP-ribose)-binding motif was found to overlap with five important functional domains responsible for (i) protein-protein interactions, (ii) DNA binding, (iii) nuclear localization, (iv) nuclear export, and (v) protein degradation. Thus, PARPs may target specific signal network proteins via poly(ADP-ribose) and regulate their domain functions.
Ultrasonographic assessment of abdominal lymph nodes in puppies.

The jejunal and medial iliac lymph nodes of 53 clinically normal dogs between the age of 4 and 6 weeks were examined ultrasonographically. At least two jejunal and both left and right medial iliac lymph nodes were seen in all dogs. One hundred forty-five jejunal, 53 right medial iliac and 53 left medial iliac lymph nodes in six litters of dogs, for a total of 251 lymph nodes, were measured for cross sectional maximum diameters. Mean jejunal lymph node length was 16.4 mm (range 6.4-34.9 mm) and mean width was 6.0 mm (range 2.3-15.7 mm). The mean medial iliac lymph node length was 13.6 mm (range 7.2-27.8 mm) and mean width was 4.4 mm (range 1.9-8.2 mm). Significant differences of lymph node size, noted between and within breeds, may not be of clinical significance. The mean size of the combined left and right medial iliac nodes was within previously published ranges for normal adult dogs. Lymph nodes were described in four litters of dogs (162 lymph nodes). Lymph nodes were either uniformly hypoechoic (108/163, 66%) or centrally hyperechoic with a hypoechoic rim (55/163, 34%). Although most (60%) lymph nodes were oval, a variety of shapes were seen, including vermiform and complex branching shapes. We concluded that in 4- to 6-week-old dogs, medial iliac lymph nodes are similar in size to adult dogs and jejunal lymph nodes are multiple, routinely seen, are larger than in adults and often have unconventional shapes.
Extrapleural Pneumonectomy in the Treatment of Epithelioid Malignant Pleural Mesothelioma: Novel Prognostic Implications of Combined N1 and N2 Nodal Involvement Based on Experience in 529 Patients

Objective:We review our 24-year experience with extrapleural pneumonectomy (EPP) in the treatment of epithelioid malignant pleural mesothelioma (MPM). Background:Recent publications, particularly the MARS (Mesothelioma and Radical Surgery) feasibility study by Treasure et al, have questioned the safety and efficacy of EPP for MPM. Methods:An institutional review board–approved, prospective, single-center database was retrospectively reviewed. Descriptive statistics and Kaplan-Meier analysis of overall survival are reported. Results:From 1988 to 2011, a total of 529 patients with epithelioid MPM underwent complete resection by EPP as part of a multimodality strategy. Among these, 131 (25%) were women, and the median age was 59 (range, 17–79) years. Median postoperative hospital stay was 10 (range, 1–101) days. Twenty-six patients (5%) experienced 30-day or in-hospital mortality. Median overall survival was 18 months, with 1-, 3-, 5-, and 10-year survival rates of 67%, 28%, 14%, and 4%, respectively. Outcome by pathologic lymph node status (N, median overall survival) was N0: 224, 26 months; N1: 118, 17 months; N2: 181, 13 months; N3: 5, 7 months; Nx: 1, not evaluable. Conclusions:EPP has evolved as an effective method for macroscopic complete resection. This study confirms that lymph node status is significantly correlated with overall survival in patients with epithelioid MPM undergoing EPP and suggests that those with simultaneous involvement of N1 and N2 stations are at increased risk. This observation underscores the need for thorough staging of both N1 and N2 stations and has implications for revision of MPM staging criteria.
Who Cares? A Profile of People who Care for Relatives with a Mental Disorder

Objective: To profile the Australian adults who are caring for a relative with a mental disorder. Method: Data came from the 2007 National Survey of Mental Health and Wellbeing 2007 (NSMHWB), a nationally representative household survey of 8841 individuals aged between 16 and 85 years. Results: Many people act as carers: 15% of the Australian adult population, or nearly 2.4 million individuals. The strongest predictors of being a carer are being female and being in a relatively older age bracket. Carers provide a range of emotional and practical supports to close relatives with a range of mental disorders, most notably high prevalence disorders. Their relatives’ health problems cause them considerable worry, anxiety and depression, and their caring role can be associated with high financial costs. Conclusions: Carers are significant stakeholders in the mental health system. Providing support for carers is crucial, particularly because their own mental health and well-being may be affected by their care-giving role. The nature of this support should take into account their large numbers, their profile and the role they perform.
T Cell Polarity at the Immunological Synapse Is Required for CD154-Dependent IL-12 Secretion by Dendritic Cells

Ag-specific interaction between T lymphocytes and dendritic cells (DCs) leads to both T cell and DC activation. CD154 (CD40 ligand)/CD40 interactions have been shown to play a major, although not exclusive, role in this functional cross-talk. Interactions between T cells and DCs are structured by an immunological synapse (IS), characterized by polarization of the T cell microtubule cytoskeleton toward the interacting DCs. Yet the role T cell polarization may play in T cell-induced DC activation is mostly unknown. In this study, we address the role of T cell polarity in CD154-dependent activation of DCs in a human model, using two different tools to block T cell polarity (i.e., a microtubule depolymerizing drug and an inhibitor of atypical protein kinase C). We show that CD154 is recruited and concentrated at the IS formed between human primary T cells and autologous DCs and that this recruitment requires T cell polarity at the IS. Moreover, we show that T cell polarization at the IS controls T cell-dependent CD154–CD40 signaling in DCs as well as CD154-dependent IL-12 secretion by DCs. This study shows that T cell polarity at the IS plays a key role in CD154/CD40-dependent cross-talk between CD4+ T cells and DCs.
Development of clinical paroxysmal nocturnal haemoglobinuria in children with aplastic anaemia

The clinical significance of paroxysmal nocturnal haemoglobinuria (PNH) in children with aplastic anaemia (AA) remains unclear. We retrospectively studied 57 children with AA between 1992 and 2010. During the follow‐up, five patients developed clinical PNH, in whom somatic PIGA mutations were detected by targeted sequencing. The 10‐year probability of clinical PNH development was 10·2% (95% confidence interval, 3·6–20·7%). Furthermore, the detection of minor PNH clones by flow cytometry at AA diagnosis was a risk factor for the subsequent development of clinical PNH. These patients with PNH clones at AA diagnosis should undergo periodic monitoring for potential clinical PNH development.
Community, Group and Individual: A Framework for Designing Community Technologies

In this paper, I draw on sociology a­­­­­­­­­­­­nd urban studies literature to describe a framework with three components that should be considered when designing community technologies: community, group, and individual. I use this framework to discuss current community technologies and describe three best practices vital for the success of community technologies: 1) increasing social cohesion and social capital, 2) engaging small groups of community members, and 3) encouraging participation through interest-based technologies. I use an example of a community technology to illustrate how each of these dimensions can be incorporated into the development of new technologies.