Miracle-dz/UniFAR-FTUs huggingface dataset:
Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain

This paper provides a theoretical background, based on legal and political fields, which we adapt to explain political interference in accounting in the “public interest”, at a critical moment —the last financial crisis. This framework goes beyond the positive accounting theory, and in particular the political cost hypothesis, to explain politicians’ influence on financial reporting. We examine the behavior of the newly elected Spanish government, which issued accounting impairment rules for banks in spite of IFRS being in place. The paper considers a highly politically connected financial entity —Bankia— as a case under study, where the political interference might have impacted the accounting practices as well. The analysis shows how after applying the new rules, the financial industry impairment trend was completely unrelated with the evolution of delinquency, as one could expect if IAS 39 were followed. Regarding Bankia, our analysis suggests that its bankruptcy was orchestrated as a means to justify the immediate government request of EU funding. We argue that the government intervention, which implied non-compliance with IFRS, was in line with its economic goals, led to the financial sector bailout, and avoided the rescue of the entire country. This is what we call “breaking rules to achieve public interest”. Our research provides a new angle to consider the political motivations to intervene in accounting, and highlights the long-term unintended consequences of governmental interference for the globalization of accounting standards
Regular peanut consumption improves plasma lipid levels in healthy Ghanaians

Objective To determine whether the daily intake of 2,092 kJ (500 kcal) from peanuts will improve the lipid profiles and diet quality of healthy Ghanaians. Design A 30-week, randomized, cross-over trial study was conducted with healthy adults. Method There were three treatment arms: Treatment 1 (T1), subjects were provided 2,092 kJ/day (500 kcal/day) peanuts to incorporate into their daily diet for 8 weeks at any time and in any form they chose; Treatment 2 (T2), subjects were provided 2,092 kJ/day (500 kcal/day) peanuts and were instructed to consume them in addition to their customary daily diet for 3 weeks; Treatment 3 (T3), substitution of 2,092 kJ/day fat, with energy from peanuts. Total cholesterol, high-density lipoprotein-cholesterol, low-density lipoprotein-cholesterol and triglyceride were measured at baseline, week 4 and week 8 (T1 and T3) or at baseline and week 3 (T2). Three-day dietary intake records were kept during each treatment. Results There was significant decrease in total cholesterol (7.2%) and triacylglycerol (20.0%) after T1. However, individually, high-density lipoprotein-cholesterol and low-density lipoprotein-cholesterol levels did not change significantly. Total fat intake increased by 9%, due to elevations of monounsaturated fatty acid of 60% and polyunsaturated fatty acid of 50%. Similar non-significant trends were observed during T2 and T3. Conclusion The results suggest that regular consumption of peanuts lowers the total cholesterol and triacylglycerol concentrations among healthy Ghanaians. Regular consumption of peanuts should therefore be encouraged.
Association between Bifidobacteriaceae and the clinical severity of root caries lesions.

BACKGROUND/AIMS The isolation of members of the family Bifidobacteriaceae (bifids) from oral samples has been sporadic and a recent cloning study has suggested that they are not detectable in root caries lesions. METHODS To better understand the presence of bifids in root caries we obtained clinical samples (15 of each) from sound exposed root surfaces, leathery remineralizing root lesions, and soft active root lesions. We investigated each for the presence of bifids using a mupirocin-containing selective medium and identified the isolates using 16S recombinant RNA sequencing. RESULTS The proportion of bifids, as a percentage of the total anaerobic count, was significantly related to the clinical status of the sites sampled, being 7.88 +/- 1.93 in the infected dentine from soft lesions, 1.61 +/- 0.91 in leathery lesions, and 0.05 +/- 0.39 in plaque from sound exposed root surfaces. Bifids were isolated from all soft lesions, 13 of 15 leathery lesions, and five of the plaque samples. Bifidobacterium dentium was isolated from four of the plaque samples, from 13 samples from leathery lesions, and from 12 of the 15 samples of infected dentine from the soft active lesions. Parascardovia denticolens and Scardovia genomospecies C1 were each isolated from samples associated with all three clinical conditions whereas Scardovia inopicata and Bifidobacterium subtile were both isolated from the infected dentine of the leathery and soft lesions. Bifidobacterium breve was isolated from the infected dentine of soft root caries lesions. CONCLUSION Bifids may be routinely isolated from root caries lesions using appropriate cultural methods.
The Power Resource Theory Revisited: What Explains the Decline in Industrial Conflicts in Sweden?

This paper revisits the Power Resource Theory by testing one of its more influential claims: the relation between the strength of the labor movement and the reduction of industrial conflicts. Using panel data techniques to analyze more than 2,000 strikes in 103 Swedish towns we test whether a shift in the balance of power towards Social Democratic rule was associated with fewer strikes. The focus is on the formative years between the first general election in 1919 and the famous Saltsjobaden Agreement in 1938, the period when Sweden went from a country of fierce labor conflicts to a state of industrial peace. The spatial dimension provides new possibilities to test the theory. We find that Social Democratic power reduced strike activity, but only in towns where union presence was strong. Powerful unions in themselves did not reduce local strike activity. On the contrary, we find that the rise of the Social Democratic Party in municipal governments offset about 45 percent of the estimated effect of growing union presence on industrial conflicts. We do not see any significant tangible concessions in terms of increased social spending by local governments after a left-wing victory as predicted by Power Resource Theory. Instead the mechanism leading to fewer strikes appears to be related to corporatist explanations.
Immunocytochemical evaluation of the percentage of proliferating cells in pathological bone marrow and peripheral blood samples with the Ki‐67 and anti‐bromo‐deoxyuridine monoclonal antibodies

The monoclonal antibody Ki‐67, directed against a nuclear antigen expressed by dividing cells in all the phases of cell cycle except G0 and early G1, was used in combination with an anti‐BrdU monoclonal antibody, reacting selectively with cells in S‐phase, for assessing the percentage of proliferating cells in bone marrow and peripheral blood samples from patients with lymphoma, leukaemia and multiple myeloma. Immunocytochemical labelling of proliferating cells was performed on marrow frozen sections and/or cytospins using an immunoalkaline phosphatase (APAAP) technique that made it possible to obtain proliferative index measurements in a few hours in contrast to the 3–7 d needed with tritiated thymidine. In the 54 marrow lymphoma cases studied a highly significant correlation was observed between the proportion of Ki‐67 (+) cells and the separation into low‐ and high‐grade malignant lymphomas according to the Kiel classification. In patients with multiple myeloma at the first diagnosis, the percentage of Ki‐67 (+) cells was low (6–10%). In contrast, a high percentage of Ki‐67 (+) cells (40–50%) was observed in a young adult with multiple myeloma, in a patient who first presented at the clinical observation with an extradural mass and in three patients who developed extramedullary masses several years after the initial diagnosis of myeloma. In acute lymphoblastic leukaemias of common type the mean value of Ki‐67 labelling was 31.3%. Because of their simplicity and rapidity, immunocytochemical techniques may be expected to replace autoradiography and flow cytometry for the detection of proliferating cells in haematological samples.
Does Family and Lone Founder Involvement Lead to Similar Indebtedness?

This study evaluates whether the presence of a lone founder and family involvement impact private firms’ leverage differently from a methodological view. Using a sample of 4,102 private firms in Spain and taking under consideration a panel data structure from 2006 to 2013, we find that lone founder and family involvement matter in capital structure decisions and size shapes the forementioned influence. Our findings show that lone founder involvement always implies higher debt than the rest of firms and suggest that firms with genuine family involvement are significantly low debt companies.
Modulation of Retrograde Trafficking of KCa3.1 in a Polarized Epithelium

In epithelia, the intermediate conductance, Ca2+-activated K+ channel (KCa3.1) is targeted to the basolateral membrane (BLM) where this channel plays numerous roles in absorption and secretion. A growing body of research suggests that the membrane resident population of KCa3.1 may be critical in clinical manifestation of diseases. In this study, we investigated the key molecular components that regulate the degradation of KCa3.1 using a Fisher rat thyroid cell line stably expressing KCa3.1. Using immunoblot, Ussing chamber, and pharmacological approaches, we demonstrated that KCa3.1 is targeted exclusively to the BLM, provided a complete time course of degradation of KCa3.1 and degradation time courses of the channel in the presence of pharmacological inhibitors of ubiquitylation and deubiquitylation to advance our understanding of the retrograde trafficking of KCa3.1. We provide a complete degradation profile of KCa3.1 and that the degradation is via an ubiquitin-dependent pathway. Inhibition of E1 ubiquitin activating enzyme by UBEI-41 crippled the ability of the cells to internalize the channel, shown by the increased BLM surface expression resulting in an increased function of the channel as measured by a DCEBIO sensitive K+ current. Additionally, the involvement of deubiquitylases and degradation by the lysosome were also confirmed by treating the cells with PR-619 or leupeptin/pepstatin, respectively; which significantly decreased the degradation rate of membrane KCa3.1. Additionally, we provided the first evidence that KCa3.1 channels were not deubiquitylated at the BLM. These data further define the retrograde trafficking of KCa3.1, and may provide an avenue for therapeutic approach for treatment of disease.
Is the use of sunscreens a risk factor for malignant melanoma?

The relation between use of sunscreens, different host factors and malignant melanoma was investigated in a population-based, matched case–control study of malignant melanoma in the South Swedish Health Care Region, which has the highest risk for melanoma in Sweden, between 1 July 1988 and 30 June 1990. In total, 400 melanoma patients and 640 healthy controls aged 15–75 years answered a comprehensive questionnaire regarding different epidemiologic variables, including questions on use of sunscreens and different constitutional factors. The use of sunscreens was not found to protect against developing malignant melanoma. Instead, an unexpected relation between the use of sunscreens and the risk of developing malignant melanoma was seen (odds ratio (OR) 1.8 for almost always vs never using sunscreens). A tentative dose–response relation was found. Virtually the same ORs were seen in both sexes. Furthermore, persons younger than 50 years had a higher OR than persons older than 50 years. When different melanoma presentation sites were considered, lesions of the trunk were associated with sunscreen use in females (adjusted OR=3.7 for almost always vs never using sunscreens), while lesions of the extremity or head and neck were associated with sunscreen use in males (adjusted OR=3.2 for almost always vs never using sunscreens). Raised naevi on the left arm and freckling were shown to be the major constitutional risk factors (OR=3.9 for more than three naevi vs none and OR=1.4, respectively). The results were essentially unaltered in a histopathologically re-examined material. Further investigations are needed in order to form a basis for melanoma prevention.
Functional imaging of cognitive control during acute alcohol intoxication.

BACKGROUND The anterior cingulate and several other prefrontal and parietal brain regions are implicated in error processing and cognitive control. The effects of different doses of alcohol on activity within these brain regions during a functional magnetic resonance imaging (fMRI) task where errors are frequently committed have not been fully explored. METHODS This study examined the impact of a placebo [breath alcohol concentration (BrAC) = 0.00%], moderate (BrAC = 0.05%), and high (BrAC = 0.10%) doses of alcohol on brain hemodynamic activity during a functional MRI (fMRI) Go/No-Go task in 38 healthy volunteers. RESULTS Alcohol increased reaction time and false alarm errors in a dose-dependent manner. fMRI analyses showed alcohol decreased activity in anterior cingulate, lateral prefrontal cortex, insula, and parietal lobe regions during false alarm responses to No-Go stimuli. CONCLUSIONS These findings indicate that brain regions implicated in error processing are affected by alcohol and might provide a neural basis for alcohol's effects on behavioral performance.
The relationship between catastrophizing and disability in amputees experiencing phantom pain

Purpose: In recent years, researchers have noted that catastrophizing predicts both self-reported and objective measures of disability in a variety of chronic pain conditions. The present study sought to examine this in a working-age amputee population experiencing phantom pain. Method: Participants completed a postal questionnaire incorporating measures of pain, disability and coping. A response rate of 62% resulted in 315 completed data sets being incorporated into the study. Results: Utilizing the three subscales of the Sickness Impact Profile, catastrophizing uniquely predicted 11% of the variance in overall level of disability, 6% in physical disability and 13% in psychosocial disability after accounting for demographic, amputation and pain-related variables. Conclusion: The findings suggest that catastrophizing is a significant predictor of self-reported disability in an amputee population. This population have lifetime rehabilitation needs in that prostheses have to be remade on a regular basis. The service provided tends to focus on physical rehabilitation with the goal of providing amputees with limbs that most closely resemble the appearance and function of the intact limb. This study provides tentative support for development of an intervention that specifically targets catastrophizing.
How Does More Frequent Reporting Reduce Information Asymmetry?

In countries around the world, policymakers debate whether companies should report semiannually or quarterly. This study contributes to that debate by examining the mechanism behind the drop in information asymmetry that accompanies a switch to quarterly reporting. Using U.S. data, I show that Amihud (2002) illiquidity, a common information asymmetry proxy, grows by 10.7% over the intervening period between two quarterly earnings announcements. This growth occurs gradually throughout the entire period. A semiannual reporter that switches to quarterly reporting will cut this growth time in half by cutting each semiannual reporting period into two quarterly reporting periods. As a result, it will reduce information asymmetry in what would have been the second half of the semiannual reporting period. I confirm this in international settings, where I find that switching from semiannual to quarterly reporting reduces Amihud (2002) illiquidity by up to 5% in the second half of each semiannual period.
Simulation of carbon flux of forest ecosystem by Biome-BGC and MODIS-PSN models

An approach was used to incorporate the forest carbon flux for Qilian Mountains by ecological-process-based model (Biome-BGC), and remote-sensing-based model (MODIS-PSN). The calibration phase, aiming at setting the ecophysiological parameters to effectively simulate the daily GPP behavior of the Qilian Mountains, was proceeded by adjusting the 8 day GPP outputs obtained from Biome-BGC using the optimized MODIS-PSN algorithm and the observations. The results showed that the optimized MODIS-PSN could describe the GPP behavior faithfully comparing to the eddy covariance-observed GPPs, with R2=0.77, RMSE=6.219gC/m2/8d. After validation, the calibrated Biome-BGC has been proved to estimate the performances of daily GPP behavior effectively comparing to the eddy covariance-observed GPPs, especially in summer and winter (with R2= 0.76, RMSE= 1.3115gC/m2/d), which illustrated that the combination of Biome-BGC and optimized MODIS-PSN could express the carbon fluxes well over the Qilian Mountains.
Nonrandom distribution of interspersed repeat elements in the BCR and ABL1 genes and its relation to breakpoint cluster regions

The Philadelphia translocation, t(9;22)(q34;q11), is the microscopically visible product of recombination between two genes, ABL1 on chromosome 9 and BCR on chromosome 22, and gives rise to a functional hybrid BCR‐ABL1 gene with demonstrated leukemogenic properties. Breakpoints in BCR occur mostly within one of two regions: a 5 kb major breakpoint cluster region (M‐Bcr) and a larger 35 kb minor breakpoint cluster region (m‐Bcr) towards the 3′ end of the first BCR intron. By contrast, breakpoints in ABL1 are reported to occur more widely across a >200 kb region which spans the large first and second introns. The mechanisms that determine preferential breakage sites in BCR, and which cause recombination between BCR and ABL1, are presently unknown. In some cases, Alu repeats have been identified at or near sequenced breakpoint sites in both genes, providing indications, albeit controversial, that they may be relevant. For the present study, we carried out a detailed analysis of genomic BCR and ABL1 sequences to identify, classify, and locate interspersed repeat sequences and to relate their distribution to precisely mapped BCR‐ABL1 recombination sites. Our findings confirm that Alu are the most abundant class of repeat in both genes, but that they occupy fewer sites than previously estimated and that they are distributed nonrandomly. r‐Scan statistics were applied to provide a measure of repeat distribution and to evaluate extremes in repeat spacing. A significant lack of Alu elements was observed across the major and minor breakpoint cluster regions of BCR and across a 25‐kb region showing a high frequency of breakage in ABL1. These findings counter the suggestion that occurrence of Alu at BCR‐ABL1 recombination sites is likely by chance because of the high density of Alu in these two genes. Instead, as yet unidentified DNA conformation or nucleotide characteristics peculiar to the preferentially recombining regions, including those Alu elements present within them, more likely influence their fragility. © 2001 Wiley‐Liss, Inc.
Expression of differentiation antigens in mammary and extramammary Paget's disease

Seven cases of mammary and twelve cases of extramammary Paget's disease were studied for the presence of carcinoembryonic antigen (CEA) and apocrine epithelial antigen (AEA) using the immunoperoxidase technique. CEA was found in the Paget cells in five out of seven mammary and in all twelve cases of extramammary Paget's disease, whereas the AEA reaction was positive in six mammary and all extramammary cases. The same antigens were also found in the cells of intraductal or ductal adenocarcinomas of the breast associated with mammary Paget's disease, suggesting a common origin for the cells. In the cases of extramammary Paget's disease studied no underlying malignant neoplasms could be detected. Our findings support the suggestion that Paget cells originate in sweat gland ducts and undergo an apocrine differentiation.
A Kalman Filter Approach for Biomolecular Systems with Noise Covariance Updating

An important part of system modeling is determining parameter values, particularly for biomolecular systems, where direct measurements of individual parameters are typically hard. While Extended Kalman Filters have been used for this purpose, the choice of the process noise covariance is generally unclear. Here, we address this issue for biomolecular systems using a combination of Monte Carlo simulations and experimental data, exploiting the dependence of the process noise covariance on the states and parameters, as given in the Langevin framework. We adapt a Hybrid Extended Kalman Filtering technique by updating the process noise covariance at each time step based on estimates. We compare the performance of this framework with different fixed values of process noise covariance in biomolecular system models, including an oscillator model, as well as in experimentally measured data for a negative transcriptional feedback circuit. We find that the parameter estimation with such process noise covariance can achieve balance between the mean square estimation error and parameter convergence time and we discuss the optimality of the filter. These results may help in the use of Extended Kalman Filters for systems where process noise covariance depends on states and/or parameters.
Forecasting tourism demand with Google trends: Accuracy comparison of countries versus cities

Previously, Google Trends indices have been found to be useful in improving the tourism demand forecast accuracy relative to a purely autoregressive baseline model. The purpose of this study is to extend previous research in terms of comparing the forecasting accuracy of cities and countries using Google Trends Web and image indices. The study compares forecasting models with Web and/or image search indices regarding 2 cities (Vienna and Barcelona) and 2 countries (Austria and Belgium). Overall, the forecast accuracy of Vienna with the Web and/or image indices was the best among the 4 destinations, followed by Belgium, Barcelona, and Austria.