Miracle-dz/UniFAR-FTUs huggingface dataset:
A chronological review of the Australian litigation risk environment surrounding IPO earnings forecasts

Purpose This paper provides a chronological review of changes in the institutional setting regulating Australian initial public offering (IPO) firms’ earnings forecasts over the period 1994 to 2012. The changing forecasting environment covers both IPO firms’ prospectus earnings forecasts and post-listing updates to those forecasts. Design/methodology/approach This historical analysis reviews the changes in corporate regulation and enforcement, Australian Securities Exchange listing requirements and the outcomes of securities class actions (SCAs) that affect IPO firms’ earnings forecasts. Findings A review of the institutional setting regulating Australian IPO firms’ earnings forecasts reveal two inter-temporal shifts in (increasing) litigation risk over the 1994 to 2012 period which have arisen from more onerous regulations, stronger regulatory enforcement and a more active SCA market. We document the corporate responses to those shifts. Originality/value This is the first study to comprehensively document research of an inter-temporal litigation risk shift on IPO firms’ earnings forecasting behaviour. It therefore provides a formative base and a useful resource for researchers, practitioners and investigators (regulators, forensic accountants, etc.) when examining the impact of the changes on IPO firms’ forecasting behaviour following regulatory change and enforcement.
Assessing population structure: FST and related measures

Although FST is widely used as a measure of population structure, it has been criticized recently because of its dependency on within‐population diversity. This dependency can lead to difficulties in interpretation and in the comparison of estimates among species or among loci and has led to the development of two replacement statistics, F′ST and D. F′ST is the normal FST standardized by the maximum value it can obtain, given the observed within‐population diversity. D uses a multiplicative partitioning of diversity, based on the effective number of alleles rather than on the expected heterozygosity. In this study, we review the relationships between the three classes of statistics (FST, F′ST and D), their estimation and their properties. We illustrate the relationships between the statistics using a data set of estimates from 84 species taken from the last 4 years of Molecular Ecology. As with FST, unbiased estimators are available for the two new statistics D and F′ST. Here, we develop a new unbiased F′ST estimator based on GST, which we call G′′ST. However, F′ST can be calculated using any FST estimator for which the maximum value can be obtained. As all three statistics have their advantages and their drawbacks, we recommend continued use of FST in combination with either F′ST or D. In most cases, F′ST would be the best choice among the latter two as it is most suited for inferences of the influence of demographic processes such as genetic drift and migration on genetic population structure.
Spatio-Temporal Variation of Land-Use Intensity from a Multi-Perspective—Taking the Middle and Lower Reaches of Shule River Basin in China as an Example

The long-term human activities could influence land use/cover change and sustainability. As the global climate changes, humans are using more land resources to develop economy and create material wealth, which causes a tremendous influence on the structure of natural resources, ecology, and environment. Interference from human activities has facilitated land utilization and land coverage change, resulting in changes in land-use intensity. Land-use intensity can indicate the degree of the interference of human activities on lands, and is an important indicator of the sustainability of land use. Taking the middle and lower reaches of Shule River Basin as study region, this paper used “land-use degree (LUD)” and “human activity intensity (HAI)” models for land-use intensity, and analyzed the spatio-temporal variation of land-use intensity in this region from a multi-perspective. The results were as follows: (1) From 1987 to 2015, the land use structure in the study region changed little. Natural land was always the main land type, followed by semi-natural land and then artificial land. (2) The LUD in the study region increased by 35.36 over the 29 years. It increased the most rapidly from 1996 to 2007, and after 2007, it still increased, but more slowly. A spatial distribution pattern of “low land-use degree in east and west regions and high land-use degree in middle region” changed to “high land-use degree in east and middle regions and low land-use degree in west region”. (3) The human activity intensity of artificial lands (HAI-AL) in the study region decreased from 1987 to 1996, and then increased from 1996 to 2015. The human activity intensity of semi-artificial lands (HAL-SAL) in the study region increased over the 29 years, and more rapidly after 1996. (4) 1996–2007 was a transition period for the land-use intensity in the study region. This was related to the implementation of the socio-economy, policies such as “Integrated Development of Agricultural Irrigation and Immigrant Settlement in Shule River Basin (1996–2006)”, and technologies.
Electrocardiographic characterization of stress-induced myocardial infarction in atherosclerotic mice.

AIM We have previously shown that mental and hypoxic stress can trigger the development of myocardial infarction (MI) in atherosclerotic apoE(-/-) x LDLR(-/-) mice. The purpose of the present study was to characterize the interval between stress and MI and determine whether electrophysiological changes precede the precipitation of an infarct by assessing telemetry recordings of the electrocardiogram. METHODS Isoflurane anaesthetized apoE(-/-) x LDLR(-/-) (n = 16) and C57BL/6J (n = 8) mice were exposed to systemic hypoxia by reducing the inhaled oxygen concentration to 10% for 10 min. Mental stress was induced in eight conscious apoE(-/-) x LDLR(-/-) and eight C57BL/6J mice by blowing air into the cage. Physiological parameters were recorded every 30 min for 2-6 days by implanted transmitters. RESULTS During stress all mice developed transient ischaemic STU-area changes, which returned to normal at the end of stress. During the recovery phase (6 days) 50% (4/8) of the mentally stressed apoE(-/-) x LDLR(-/-) mice developed increased STU-area variability (P < 0.05) followed by dramatic STU-area elevations and spontaneous death at approximately 12-24 h. In hypoxia-exposed apoE(-/-) x LDLR(-/-) mice 56% (9/16) developed MI as determined by elevated serum levels of the infarction marker troponin T which correlated with increased variability in the STU-area (P < 0.05). CONCLUSION This is the first mouse model showing that increased STU-area variability is indicative of MI development in atherosclerotic mice following ischaemic stress. Furthermore, our findings suggest a two-phase pathway for the infarction development: an initial phase comprising a transient ischaemic response which triggers a delayed second phase of ischaemia and MI.
Sweetened carbonated beverage consumption and cancer risk: meta-analysis and review

There is speculation on an association between sweetened, carbonated beverage consumption and cancer risk. This study aimed to examine this issue. Over 50 independent estimates of risk were available, 11 for colas specifically. A random-effects meta-analysis was carried out with tests for publication bias performed as well as Higgins and Thompson’s I2 measure of the percentage of heterogeneity between studies that could not be explained by chance. Over all the different sites of cancer, the summary relative risk (SRR), when all 55 independent estimates were considered together, was SRR=1.03 [95% confidence interval (0.96; 1.11)]. When individual cancer sites were considered, there was no significant increase or decrease in the meta-analysis estimate of risk of cancer of the pancreas, bladder, kidney, squamous cell or adenocarcinoma of the oesophagus, colon, gastric cardia, gastric noncardia, prostate, breast, larynx and ovary or of the oral cavity, pharynx or glioma. There was no evidence in a sensitivity analysis from those studies that reported results separately for colas of an associated risk of pancreas cancer [SRR=1.00, 95% confidence interval (0.61; 1.65)]. The results for all other forms of cancers were considerably hampered by poor methodology and small numbers of studies (mainly one report on each cancer site studied). Overall, the findings are reassuring in terms of the association between soft drinks, including colas, and cancer risk, although the quality of many of the studies is quite poor by acceptable, modern standards and no study has been carried out with use of carbonated beverages as a primary hypothesis.
Absence of daytime 50 Hz, 100 μTrms magnetic field or bright light exposure effect on human performance and psychophysiological parameters

The purpose of this study was to reproduce and extend two earlier studies of the effects of human exposure to 50 Hz magnetic fields (MF). In a recent paper, we described results of two double‐blind investigations performed to examine effects of 100 μTrms 50 Hz MF exposure on psychological parameters in the same group of healthy human volunteers. In each exposure session, at 1 week intervals, with sham, continuous, and intermittent (15 s ON/OFF cycles) MF conditions, mood ratings, performance measures, and electrophysiological measures were taken. In the first study, significant amplitude changes were observed in the event‐related brain potentials (ERP) recorded during a dichotic listening task. In the second study, latency and reaction time (RT) slowing were seen on a visual discrimination task (P300 paradigm). Although these results were little related to the number of parameters analysed, they indicate that low level 50 Hz MF might have a slight influence on ERP and RT under specific circumstances of sustained attention. Before concluding that moderately strong MF exposure can influence cognitive function, previous results should be replicated, using the same paradigms with another group of healthy volunteers. In the present study, 18 healthy subjects were exposed to three experimental sessions of 30 min each, given at 1 week intervals. The sessions consisted of continuous 100 μTrms 50 Hz MF exposure, sham condition, and bright light (5000 lux) exposure. The study was performed double‐blind, with the exposure order counter‐balanced. The data on mood, ERP, RT, and other performance measures did not show any differences among the sham exposure, light exposure, and MF exposure conditions. The results of this study do not support the hypothesis that extremely low frequency (ELF) MF exposure affects the brain's electrical activity or cognitive function at field strength (100 μTrms) similar to that found in very close proximity of some household and industrial electrical appliances and well in excess of the average MF strength (c. 0.1 μT) found in homes. The sensitivity of the experiment was possibly not sufficient to detect an effect at this relatively low MF, and larger sample sizes would be required in further studies. Bioelectromagnetics 26:225–233, 2005. © 2005 Wiley‐Liss, Inc.
Rafts Promote Assembly and Atypical Targeting of a Nonenveloped Virus, Rotavirus, in Caco-2 Cells

ABSTRACT Rotavirus follows an atypical pathway to the apical membrane of intestinal cells that bypasses the Golgi. The involvement of rafts in this process was explored here. VP4 is the most peripheral protein of the triple-layered structure of this nonenveloped virus. High proportions of VP4 associated with rafts within the cell as early as 3 h postinfection. In the meantime a significant part of VP4 was targeted to the Triton X-100-resistant microdomains of the apical membrane, suggesting that this protein possesses an autonomous signal for its targeting. At a later stage the other structural rotavirus proteins were also found in rafts within the cells together with NSP4, a nonstructural protein required for the final stage of virus assembly. Rafts purified from infected cells were shown to contain infectious particles. Finally purified VP4 and mature virus were shown to interact with cholesterol- and sphingolipid-enriched model lipid membranes that changed their phase preference from inverted hexagonal to lamellar structures. Together these results indicate that a direct interaction of VP4 with rafts promotes assembly and atypical targeting of rotavirus in intestinal cells.
Signalling journal impact and prestige: Venture Capital: An International Journal of Entrepreneurial Finance

As we approach 20 years of publishing Venture Capital: An International Journal of Entrepreneurial Finance it is appropriate to review the current status and impact of the journal. When launched in 1999, the journal had four aims (Mason and Harrison 1999): to raise the profile of entrepreneurial finance as a field of academic discourse commensurate with its role in innovation, wealth creation and employment generation; to reflect the expansion of entrepreneurial finance as an academic field; to provide a focus for the hitherto widely dispersed academic literature on the topic; and to provide a forum for the exchange of views between academic researchers and practitioners. To achieve these aims, it is important that the journal has developed prestige and status as an authoritative source of the latest and highest quality of academic research on entrepreneurial finance. It is, of course, widely recognised that not all scientific documents, most specifically refereed journal articles, have the same value and that not all academic journals are equally prestigious. To the extent to which the value of a paper is represented by the status of the journal in which it is published (but see Mingers and Yang 2016; Pidd and Broadbent 2015; Starbuck 2005 on the ecological fallacy) citations have been increasingly seen as recognition of foregoing worth (Garfield 1988). The first substantive attempt to use citation counts to objectively quantify the impact of scientific journals was the Impact Factor, now in use for over 50 years (Garfield 2006) and represented by the impact factor rankings provided in the Journal Citation Reports (JCRTM) database by Thompson Reuters (now Clarivate Analytics). This measure, though widely used, has, however, been criticised on the basis that there are considerable variations in citation cultures, rates and practices across disciplines and fields (Guerrero-Bote and Moya-Anegón 2012). It is also argued that the journal impact factor represents more a popularity index than a measure of prestige per se (Bonacich 1987), which was the original intent, because it does not make allowance for differences in the value of documents and journals. Simply put, a journal gains prestige by being cited by a prestigious journal rather than a less prestigious one and by a journal in the same field rather than one in a non-cognate field: the source of citations therefore matters. In response to this a number of alternative measures have recently been developed, based on the ScopusTM database as the world’s largest scientific database covering most of the journals included in the JCRTM database and more besides (Leydesdorff, Moya-Anegón, and Guerrero-Bote 2010; Moya-Anegón et al. 2007). 1 We report on three of these measures as they pertain to Venture Capital: An International Journal of Entrepreneurial Finance.
An Examination of Locally Sourced Restaurant Patronage Intention

ABSTRACT This study proposed a comprehensive model to explain how electronic word-of-mouth (eWOM) and environmental concern influence on customers’ intention to visit a locally sourced restaurant. The proposed research model was built upon the model of goal-direct behavior (MGB) and extended by incorporating eWOM and environmental concern. The results indicated that environmental concern positively influences desire through affecting attitude toward visiting a locally sourced restaurant. In addition, eWOM positively influences customers’ intention directly and indirectly through predictive variables of the MGB. This study contributed to extend the MGB by revealing the role of environmental concern and eWOM within the model. In addition, managerial implications were discussed in regards to developing effective marketing strategies in locally sourced restaurants.
Strategies for insulin initiation: insights from the French LIGHT observational study

The progressive nature of type 2 diabetes necessitates exogenous insulin use for most patients; basal insulin plus oral anti‐diabetes drugs (OADs) is a well‐validated way to facilitate insulin initiation. The primary aim of this study was to explore insulin initiation strategies and outcomes for patients using insulin detemir or glargine plus oral anti‐diabetes drugs.
Screening for Second Primary Lung Cancer After Treatment of Laryngeal Cancer

Objectives/Hypothesis As a result of smoking, patients who have received curative treatment for laryngeal cancer run a high risk of developing lung cancer. Therefore, these patients enter a screening program that aims to detect lung cancer at an asymptomatic stage. The study evaluated whether screening for lung cancer by means of regular chest x‐ray examinations contributed to prolonging survival.
One-Shot Exposure for Patterning Two-Dimensional Photonic Crystals to Enhance Light Extraction of InGaN-Based Green LEDs

To promote the feasibility of using photonic crystals to enhance light extraction of light-emitting diodes (LEDs) for industrial applications, the request for the high-yield and simple exposure process to pattern two-dimensional photonic crystals (2DPCs) becomes rather urgent. In this work, we developed a one-shot three-beam laser interference system to fabricate a 2DPC on an InGaN-based green LED to address its performance for backlight display applications. Using the current exposure system we develop here, a submicro-patterned area of 6 mm in diameter can be achieved. The experimental results show that the operating voltage of a 1 times 1 mm2 in-area LED incorporated with the 2DPC is around 4 V, and the light extraction efficiency is enhanced by a factor of 2.1.
Incidence of donor‐specific antibodies in kidney transplant patients following conversion to an everolimus‐based calcineurin inhibitor‐free regimen

Scarce data exist regarding the incidence of donor‐specific antibodies (DSAs) in kidney transplant patients receiving everolimus‐based immunosuppression without calcineurin inhibitors (CNIs). The aim of this retrospective case–control study was to compare the incidence of de novo DSAs in patients converted to an everolimus‐based regimen without CNIs with that seen in patients maintained on CNIs. Sixty‐one DSA‐free kidney transplant patients who had been converted to an everolimus‐based regimen (everolimus group) were compared to 61 other patients maintained on CNIs‐based regimen (control group). Patients were matched according to age, gender, induction therapy, date of transplantation, and being DSA‐free at baseline. At last follow‐up, the incidence of DSAs was 9.8% in the everolimus group and 5% in the control group (p = ns). In the everolimus group, the increased incidence of DSAs between baseline and last follow‐up was statistically significant. Antibody‐mediated rejection occurred in 6.5% in the everolimus group and 0% in the CNIs group. The incidence of DSAs is numerically increased in kidney transplant patients treated with an everolimus‐based without CNIs. A study including a larger number of patients is required to determine whether a CNI‐free everolimus‐based immunosuppression significantly increases DSAs formation.
Dynamic Transcriptome Landscape of Maize Embryo and Endosperm Development1[W][OPEN]

A high-resolution spatiotemporal transcriptome atlas of maize seed uncovers the genetic control of embryo and endosperm development. Maize (Zea mays) is an excellent cereal model for research on seed development because of its relatively large size for both embryo and endosperm. Despite the importance of seed in agriculture, the genome-wide transcriptome pattern throughout seed development has not been well characterized. Using high-throughput RNA sequencing, we developed a spatiotemporal transcriptome atlas of B73 maize seed development based on 53 samples from fertilization to maturity for embryo, endosperm, and whole seed tissues. A total of 26,105 genes were found to be involved in programming seed development, including 1,614 transcription factors. Global comparisons of gene expression highlighted the fundamental transcriptomic reprogramming and the phases of development. Coexpression analysis provided further insight into the dynamic reprogramming of the transcriptome by revealing functional transitions during maturation. Combined with the published nonseed high-throughput RNA sequencing data, we identified 91 transcription factors and 1,167 other seed-specific genes, which should help elucidate key mechanisms and regulatory networks that underlie seed development. In addition, correlation of gene expression with the pattern of DNA methylation revealed that hypomethylation of the gene body region should be an important factor for the expressional activation of seed-specific genes, especially for extremely highly expressed genes such as zeins. This study provides a valuable resource for understanding the genetic control of seed development of monocotyledon plants.
Adherence to Mediterranean diet and risk of gastric cancer: results of a case–control study in Italy

The aim of this study is to evaluate the association between adherence to Mediterranean diet (MD) and gastric cancer (GC). A case–control study was carried out at the Fondazione Policlinico ‘A. Gemelli’ (Rome, Italy) from 2003 to 2015. A total of 223 incident cases and 223 controls were interviewed. Dietary intake was assessed through a validated food frequency questionnaire that collected information on more than 25 food items. The association between adherence to MD and risk of GC was quantified by calculating Odds Ratios (OR) and 95% confidence intervals (CI). The analysis reports that a higher adherence to MD is associated with a reduced risk of GC (OR: 0.70; 95% CI: 0.61–0.81). A high consumption of vegetables (OR: 0.34; 95% CI: 0.14–0.85), legumes (OR: 0.13; 95% CI: 0.06–0.29), and fish (OR: 0.33; 95% CI: 0.15–0.68), as well as low consumption of meat (OR: 0.29; 95% CI: 0.10–0.85) and alcohol (OR: 0.46; 95% CI: 0.24–0.90) are consistently related to a lower risk of GC. Our study indicates a protective role of the MD eating pattern and MD individual components against GC. Our results showed a beneficial role of high vegetable, legume, and fish consumption, along with low intake of alcohol and meat in the development of GC.
Ecotourism revisited: Last twenty-five years

Abstract The concept of ecotourism evolves differently in developing and developed nations due to which the basic principles of ecotourism are in question. The existing literature on ecotourism suggests ambiguity in conceptual understanding of ecotourism. Due to this qualm, ecotourism is evolving into various forms. Different stakeholders with varying objectives related to ecotourism make it further difficult to form the consensus on what constitutes ecotourism. Without the clear understanding of ecotourism, it is difficult to evolve ethics on which the ecotourism principles are based. The focus of this research is to find out the principle components or themes of ecotourism using a content analysis for the development of ecotourism policy and applications. This study identified six key components of ecotourism which are widely accepted by researchers and could be used to shape the fundamental understanding of ecotourism. These themes are: (1) Nature oriented travel; (2) Support of conservation; (3) Learning and appreciation; (4) Socio-economic development of local area; (5) Support and respect for local culture and (6) Local people (area) participation.