Miracle-dz/UniFAR-FTUs huggingface dataset:
Stock Payment Acquirer's Pre-Acquisition Earnings Management and Its Post-Acquisition Performance

For an M&A context, this paper investigates stock payment acquirers' trade-off strategy between accruals-based earnings management (AM) and real earnings management (REM) and it impacts on firm's post-acquisition performance during the period before and the period after the Sarbanes-Oxley Act (SOX). We find that stock payment acquirers, in addition to using pre-acquisition AM, are likely to use REM. Additionally, “mixed-stock” acquirers (stock payments greater than 50% but less than 100%) show more significant AM behaviors than the stock-for-stock acquirers, as shown in the literature, possibly because the disclosure of this strategy involves the latter firms but not for the former. This paper first illuminates “mixed-stock” acquirers’ earnings management (EM) strategy. We also find substitution effects between EM methods and that the choice of EM is closely related to an M&A's payment method, the SOX and whether the acquirer made the acquisition(s) shortly before the SOX. Results of the performance analysis suggest that the SOX has negatively impacts the long-term post-acquisition performance and that mixed-stock acquirers and 100% stock-for-stock firms have similar negative post-acquisition performance and market reactions. Furthermore, we discover mixed effects of EM behaviors on post-acquisition performance. The global picture suggests that, for the most part, the financial market cannot effectively perceive a firm's pre-acquisition EM, and it reacts in a "unified" optimistic way to stock payment deals in the short term. In the long term, it associates a firm’s future growth to its current performance and that pre-acquisition management no longer matters, though pre-acquisition AM users show better performance.
Susceptibility of ATP‐sensitive K+ channels to cell stress through mediation of phosphoinositides as examined by photoirradiation

1 Cell stress is implicated in a number of pathological states of metabolism, such as ischaemia, reperfusion and apoptosis in heart, neurons and other tissues. While it is known that the ATP‐sensitive K+ (KATP) channel plays a role during metabolic abnormality, little information is available about the direct response of this channel to cell stress. Using photoirradiation stimulation, we studied the effects of cell stress on both native and cloned KATP channels. 2 Single KATP channel currents were recorded from cell‐attached and inside‐out patches of rat ventricular myocytes and COS‐1 cells coexpressing SUR2 and Kir6.2. KATP channel activity increased within < 1 min upon irradiation. The activity resulted from increased maximal open probability and decreased ATP inhibition. The effects remained after the irradiation was stopped. Irradiation also affected the channels formed only by Kir6.2ΔC35. 3 The irradiation‐induced activation was comparable to that induced by phosphoinositides. Analysis of phosphatidylinositol composition revealed an elevated phosphatidylinositol bisphosphate level with irradiation. Wortmannin, an inhibitor of phosphatidylinositol kinases, decreased both the irradiation‐induced channel activity and the production of phosphatidylinositol bisphosphates. 4 Radical scavengers also reduced the irradiation‐induced activation, suggesting a role for free radicals, an immediate product of photoirradiation. 5 We conclude that photoirradiation can modify the single‐channel properties of KATP, which appears to be mediated by phosphoinositides. Our study suggests that cellular stress may be linked with KATP channels, and we offer a putative mechanism for such a linkage.
Leaf‐pile pulling: An unusual play pattern in wild chimpanzees

Play in nonhuman animals has generally been viewed as being uniform among study sites. No studies have examined whether there are local variations in play. In this work we report an apparently locality‐specific form of play that is basically solo locomotor play, but also has aspects of object play and social play. We describe this unusual “leaf‐pile pulling” (LPL) pattern based on video footage of the chimpanzees of Mahale, Tanzania. Typically, when a party of chimpanzees moves in a procession down a slope in the dry season, a youngster will turn around and walk backward while raking many dry leaves with both hands. This activity accumulates many dry leaves while producing a lot of sound. After the player walks 1–15 m, he/she either turns around and walks forward or moves in a somersaulting fashion. The performer usually faces an individual that is immediately following him/her in the procession. The age of the performers ranges from 2 to 22 years, but 3–10 years are most typical. Compared to younger (<8 years) individuals, older (≥8 years) individuals tend to cover longer distances during play, and to be more likely to play only on sloped surfaces and during travel. One of the authors (W.W.) has only seen the behavior exhibited by five different individuals on 10–15 occasions at Gombe. The behavior is exhibited less often at Gombe than at Mahale. To date, LPL has not been reported elsewhere. The absence of LPL at other sites may or may not be explained by environmental differences, such as differences in the availability of dead leaves and sloped terrain. Although the possibility that LPL is acquired by individual learning cannot be completely ruled out, the hypothesis that it is a tradition of the Mahale study group is more likely. This suggests that play may warrant more careful consideration in studies of nonhuman primate culture. Am. J. Primatol. 60:167–173, 2003. © 2003 Wiley‐Liss, Inc.
When Expertise Matters Most – The Efficiency of M&A Advisors’ Industry Expertise in Complex Transactions

This study extends the neoclassical theory of M&As by analyzing the efficiency of bank advisors’ industry expertise. Advising banks’ industry expertise, besides their quality and reputation, positively affects acquirers’ acquisition performance. It is associated with higher returns, a shorter time to resolve the bid, a higher completion probability and a higher probability to complete value-increasing acquisitions and to withdraw from value-destroying ones. The positive industry expertise effect is observed in complex transactions into which better skilled banks are selected. Complex transactions have a worse performance than simpler unadvised ones. Banks’ industry expertise enables them to compensate this negative performance-selection effect.
Comparison of a new chairside test for caries risk assessment with established methods in children.

PURPOSE The aim of this study was to compare the results of a new method, measurement of lactic-acid production on the tongue (LAP), with established methods of caries risk assessment in children. METHODS One hundred nineteen children (6-10 years old) participated in the study. Data collection included number of carious lesions (D-T) and filled teeth (F-T), approximal plaque index (API), LAP, buffering capacity (BC), counts of mutans streptococci (MS) and lactobacilli (LB) in stimulated saliva. According to caries presence, the children were divided into low risk (LR group; D-T = 0) and high risk (HR group; D-T > or = 1) groups. Statistical analysis was performed using Chi-square test, Spearman's test for nonparametric correlations, uni- and multivariate regression analysis. RESULTS Seventy-two children (F-T = 0.4 +/- 1.4) were in the LR and 47 (D-T = 2.5 +/- 2.7; F-T = 1.5 +/- 1.9) in the HR group. The correlation analysis verified statistically significant correlations between D-T and the salivary counts of MS/LB and between D-T and F-T. API correlated with F-T and LB, while F-T and LB also correlated with each other significantly. The counts of MS and LB showed also a significant correlation. The LAP showed a significant correlation only to F-T. Significances in univariate regression analysis were found for F-T, counts of LB and MS in saliva, and for LAP. The multivariate regression analysis indicated significances only for F-T and LB in saliva, but not for LAP. CONCLUSION LAP might be useful only as a supplementary screening tool for caries risk assessment, but not as a sole predictor.
Polysaccharide capsule of Escherichia coli: microscope study of its size, structure, and sites of synthesis

This report describes the structure, size, and shape of the uncollapsed polysaccharide capsule of Escherichia coli strain Bi 161/42 [O9:K29(A):H-], its ultrastructural preservation as well as the filamentous components of the isolated capsular material. In a temperature-sensitive mutant, sites were localized at which capsular polysaccharide is "exported" to the cell surface. The highly hydrated capsule of the wild-type cells was visible in the uncollapsed state after freeze-etching, whereas dehydration in greater than or equal to 50% acetone or alcohol caused the capsule to collapse into thick bundles. This was prevented by pretreatment of the cell with capsule-specific immunoglobulin G; the capsule appeared as a homogeneous layer of 250- to 300-nm thickness. The structural preservation depended on the concentration of the anti-capsular immunoglobulin G. Temperature-sensitive mutants, unable to produce capsular antigen at elevated temperatures, showed, 10 to 15 min after shift down to permissive temperature, polysaccharide strands with K29 specificity appearing at the cell surface at roughly 20 sites per cell; concomitantly, capsule-directed antibody started to agglutinate the bacteria. The sites at which the new antigen emerged were found in random distribution over the entire surface of the organism. Spreading of purified polysaccharide was achieved on air-water interfaces; after subsequent shadow casting with heavy metal, filamentous elements were observed with a smallest class of filaments measuring 250 nm in length and 3 to 6 nm in width. At one end these fibers revealed a knoblike structure of about 10-nm diameter. The slimelike polysaccharides from mutants produced filamentous bundles of greater than 100-microns length, with antigenic and phage-receptor properties indistinguishable from those of the wild-type K29 capsule antigen.
Childhood Obesity Study: A Pilot Study of the Effect of the Nutrition Education Program Color My Pyramid

The need for successful nutrition interventions is critical as the prevalence of childhood obesity increases. Thus, this pilot project examines the effect of a nutrition education program, Color My Pyramid, on children’s nutrition knowledge, self-care practices, activity levels, and nutrition status. Using a pretest–posttest, quasiexperimental design, 126 fourth- and fifth-grade students from experimental and control schools are compared. The intervention program incorporates an online component www.MyPyramid. gov, Orem’s Self-Care Deficit Nursing Theory, and consists of six classes taught over a 3-month period. Results indicated that the program increased nutrition knowledge in the control group. Furthermore, it increased activity time from pretest to posttest and decreased systolic blood pressure for children in both groups; however, there were no significant differences in BMI percentiles. The findings indicate that Color My Pyramid can be successfully employed in school settings and thus support school nursing practice.
Antecedents and Impacts of Knowledge Management Practices Supported by Information Technology: An Empirical Study in Manufacturing Context

iii ACKNOWLEDGEMENTS . v TABLE OF CONTENTS . viii LIST OF TABLES.x LIST OF FIGURES . xiii LIST OF APPENDICES.xvi CHAPTER 1: INTRODUCTION.1 CHAPTER 2: THEORY DEVELOPMENT . 9 2.1 Information Technology Supported Knowledge Work . 9 2.2 Conceptualizations of Knowledge . 10 2.3 Managing Knowledge at the Individual Level.16 2.4 Research Model . 21 2.4.1 Characteristics of IT supported Knowledge Work . 23 2.4. 2 Characteristics of Community of Practice . 27 2.4. 3 Psychological Empowerment.31 2.4. 4 Knowledge Management Practices.37 2.4. 5 Information Technology Support.40 2.4. 6 Individual Performance Outcomes . 46 2.4. 7 Task Related Knowledge . 52 2.4. 8 Team Performance Outcomes.54 2.5 Hypotheses Development . 57 2.5. 1 Work Characteristics and Knowledge Management Practices . 59 2.5. 2 Community of Practice Characteristics and Knowledge Management Practices . 61 2.5. 3 Psychological Empowerment and Knowledge Management Practices . 66 2.5. 4 Information Technology Support and Knowledge Management Practices . 67 2.5. 5 Knowledge Management Practices and Individual Performance Outcomes.69 2.5. 6 Knowledge Management Practices and Task Related Knowledge.70 2.5. 7 Knowledge Management Practices and Team Performance Outcomes . 71 CHAPTER 3: RESEARCH METHODS.74 3.1 Ethical Concerns . 74 3.2 Research Design.75 3.3 Validity of Research Design . 75 3.4 Measurement Issues . 77 3.4.1 Dimensionality.77 3.4. 2 Validity . 78 3.4. 3 Reliability.80 3.5 Item Generation . 81 3.6 Pretest.83 3.7 Pilot Study.84 3.8 Large Scale Data Collection . 85 CHAPTER 4: ITEM GENERATION AND PRETEST . 87 4.1 Measures for Community of Practice Characteristics . 88 4.1. 1 Measures of Structural Characteristics . 89
Regulation of neuronal excitability in Drosophila by constitutively active CaMKII.

The ability of calcium/calmodulin-dependent protein kinase II (CaMKII) to become calcium independent after autophosphorylation makes this enzyme a temporal marker of neuronal activity. Here we show that the calcium-independent form of CaMKII has unique effects on larval viability, locomotion, and neuronal excitability in Drosophila. Expression of constitutively active T287D, but not calcium-dependent T287A, mutant CaMKII in Drosophila neurons resulted in decreased viability, behavioral defects, and failure of action potential propagation. The actions of T287D may be mediated, at least in part, by increased potassium conductances. Expression of T287D CaMKII also stimulated an increase in the number of boutons at the larval neuromuscular junction, but did not affect the mechanics of release. This study defines a role for autophosphorylation of CaMKII in the regulation of multiple neuronal functions including the intrinsic properties of neurons.
Shareholder wealth gains in European public-to-private transactions

This study examines the wealth gains to pre-transaction shareholders in European public-to-private (PTP) transactions during the third leveraged buyout wave. The sample consists of 153 PTP transactions announced between 2003 and 2007. On average, the shareholders received a premium of 40% over the pre-rumor price and 10 to 20% over the pre-announcement price. The average share price reaction on the rumor and announcement date amounted to approximately 16% and reached up to 30% when measured over longer periods. Evidence is found that higher wealth gains are realized for low leveraged firms and firms which have experienced a significant share price decline prior to the PTP announcement. These findings suggest that financial engineering and financial arbitrage are main sources of wealth creation in PTP transactions. No evidence is found in favor of other sources of wealth creation, such as the mitigation of agency costs and the reduction of transaction costs. Furthermore, this study is the first to examine whether knowledge transfers are a source of PTP wealth gains and whether collusion depresses PTP wealth gains in Europe. While no evidence is found that wealth is created by the transfer of informational resources from the private equity investor to the portfolio company, weak evidence is found that private equity investors team up in order to depress bid prices. JEL codes: G14, G32, G34
Three-year outcomes of percutaneous coronary intervention with next-generation zotarolimus-eluting stents for de novo coronary bifurcation lesions.

AIMS To investigate the outcomes of percutaneous coronary intervention (PCI) in bifurcation versus non-bifurcation lesions using the next-generation Resolute zotarolimus-eluting stent (R-ZES). METHODS AND RESULTS We analyzed 3-year pooled data from the RESOLUTE All-Comers trial and the RESOLUTE International registry. The R-ZES was used in 2772 non-bifurcation lesion patients and 703 bifurcation lesion patients, of which 482 were treated with a simple-stent technique (1 stent used to treat the bifurcation lesion) and 221 with a complex bifurcation technique (2 or more stents used). The primary endpoint was 3-year target lesion failure (TLF, defined as the composite of death from cardiac causes, target vessel myocardial infarction, or clinically-indicated target lesion revascularization [TLR]), and was 13.3% in bifurcation vs 11.3% in non-bifurcation lesion patients (adjusted P=.06). Landmark analysis revealed that this difference was driven by differences in the first 30 days between bifurcation vs non-bifurcation lesions (TLF, 6.6% vs 2.7%, respectively; adjusted P<.001), which included significant differences in each component of TLF and in-stent thrombosis. Between 31 days and 3 years, TLF, its components, and stent thrombosis did not differ significantly between bifurcation lesions and non-bifurcation lesions (TLF, 7.7% vs 9.0%, respectively; adjusted P=.50). CONCLUSION The 3-year risk of TLF following PCI with R-ZES in bifurcation lesions was not significantly different from non-bifurcation lesions. However, there was an increased risk associated with bifurcation lesions during the first 30 days; beyond 30 days, bifurcation lesions and non-bifurcation lesions yielded similar 3-year outcomes.
Cytochrome P-450 CYP 2 E 1 knockout mice are protected against high-fat diet-induced obesity and insulin resistance

Zong H, Armoni M, Harel C, Karnieli E, Pessin JE. Cytochrome P-450 CYP2E1 knockout mice are protected against high-fat dietinduced obesity and insulin resistance. Am J Physiol Endocrinol Metab 302: E532–E539, 2012. First published December 20, 2011; doi:10.1152/ajpendo.00258. 2011. —Conventional (whole body) CYP2E1 knockout mice displayed protection against high-fat dietinduced weight gain, obesity, and hyperlipidemia with increased energy expenditure despite normal food intake and spontaneous locomotor activity. In addition, the CYP2E1 knockout mice displayed a marked improvement in glucose tolerance on both normal chow and high-fat diets. Euglycemic-hyperinsulinemic clamps demonstrated a marked protection against high-fat diet-induced insulin resistance in CYP2E1 knockout mice, with enhanced adipose tissue glucose uptake and insulin suppression of hepatic glucose output. In parallel, adipose tissue was protected against high-fat diet-induced proinflammatory cytokine production. Taken together, these data demonstrate that the CYP2E1 deletion protects mice against high-fat diet-induced insulin resistance with improved glucose homeostasis in vivo.
A Phase II Trial of Imatinib Mesylate in Patients With Metastatic Pancreatic Cancer

Objectives: The aim of the study was to assess the clinical efficacy and toxicity of single-agent imatinib mesylate in patients with advanced, unresectable metastatic pancreatic cancer. Methods: Previously treated or untreated patients with histologically proven, unresectable pancreatic adenocarcinoma with adequate organ and bone marrow function were enrolled. Patients received imatinib 400 mg orally twice a day for a 28-day cycle. Response was evaluated every 4 weeks by imaging scans. Response was defined as lack of tumor progression at 3 months. Results: Eleven patients were enrolled, and 9 were evaluable for response. Best response was stable disease in 3 patients after 2 cycles of therapy. All of them subsequently progressed. No patients remained on treatment for 3 months or longer, which was the response end point. Median time to tumor progression was 47 days (range, 19-76 days) and median overall survival was 118 days (range, 40-221 days). The first 3 patients received imatinib 400 mg orally twice a day. Due to unexpected grades 2 and 3 toxicities, the dose was reduced to 600 mg daily which was well tolerated. Most common adverse events included grades 1 to 2 edema, liver enzyme elevations, nausea, and rash. Conclusion: Single-agent imatinib does not have a significant activity in pancreatic cancer.
Growth and Essential Oil Responses of German Chamomile to Thiamine and Ascorbic Acid

German chamomile is one of the important medicinal plants from Compositae family. Essential oils extracted from the flowers are active substances of this plant. Vitamins influence many biological processes and affect on synthesis of enzymes, nucleic acids, proteins and act as co - enzyme in metabolic pathways. This pot experiment was conducted to evaluate the effects of thiamine and ascorbic acid on growth and essential oils of German chamomile. The study was carried out by spraying of thiamine or ascorbic acid (50 and 100 ppm) at the vege tative stage using a completely randomized design (CRD) with three replications. The vitamins influenced on growth and essential oils significantly. Thiamine at 100 ppm resulted in the best values of growth characteristics, while thiamine at concentration of 50 ppm resulted in the highest essential oil percentage and yield.
Evidence for Two Distinct Epitopes within Collagen for Activation of Murine Platelets*

It has recently been shown that the monoclonal antibody JAQ1 to murine glycoprotein VI (GPVI) can cause aggregation of mouse platelets upon antibody cross-linking and that collagen-induced platelet aggregation can be inhibited by preincubation of platelets with JAQ1 in the absence of cross-linking (Nieswandt, B., Bergmeier, W., Schulte, V., Rackebrandt, K., Gessner, J. E., and Zirngibl, H. (2000) J. Biol. Chem.275, 23998–24002). In the present study, we have shown that cross-linking of GPVI by JAQ1 results in tyrosine phosphorylation of the same profile of proteins as that induced by collagen, including the Fc receptor (FcR) γ-chain, Syk, LAT, SLP-76, and phospholipase Cγ2. In contrast, platelet aggregation and tyrosine phosphorylation of these proteins were inhibited when mouse platelets were preincubated with JAQ1 in the absence of cross-linking and were subsequently stimulated with a collagen-related peptide (CRP) that is specific for GPVI and low concentrations of collagen. However, at higher concentrations of collagen, but not CRP, aggregation of platelets and tyrosine phosphorylation of the above proteins (except for the adapter LAT) is re-established despite the presence of JAQ1. These observations suggest that a second activatory binding site, which is distinct from the CRP binding site on GPVI on mouse platelets, is occupied in the presence of high concentrations of collagen. Although this could be a second site on GPVI that is activated by a novel motif within the collagen molecule, the absence of LAT phosphorylation in response to collagen in the presence of JAQ1 suggests that this is more likely to be caused by activation of a second receptor that is also coupled to the FcR γ-chain. The possibility that this response is mediated by a receptor that is not coupled to FcR γ-chain is excluded on the grounds that aggregation is absent in platelets from FcR γ-chain-deficient mice.
A Backprojection Slice Theorem for Tomographic Reconstruction

Fast image reconstruction techniques are becoming important with the increasing number of scientific cases in high resolution micro and nano tomography. The processing of the large scale 3D data demands new mathematical tools for the tomographic reconstruction. Due to the high computational complexity of most current algorithms, big data sizes demands powerful hardware and more sophisticated numerical techniques. Several reconstruction algorithms are dependent on a mathematical tool called backprojection (a transposition process). A conventional implementation of the backprojection operator has cubic computational complexity. In the present manuscript we propose a new fast backprojection operator for the processing of tomographic data, providing a low-cost algorithm for this task. We compare our formula against other fast transposition techniques, using real and simulated large data sets.