Miracle-dz/UniFAR-FTUs huggingface dataset:
EXAMINING THE MODERATING EFFECT OF DEMOGRAPHIC FACTORS OF BOARD OF DIRECTORS ON THE ASSOCIATION BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT

This study aims to investigate whether corporate governance affects earnings management and if so whether such effect is moderated by age, gender, and educational background of board of directors. Using Moderated Regression Analysis, this study examines a sample of 55 companies listed in the Indonesia Stock Exchange for the period of 2005 to 2009. The results show that corporate governance negatively affects earnings management. Further analyses reveal that the association is moderated by age, gender, and educational background of board of directors. Keywords: corporate governance, earnings management, age, educational background, gender.
BEYOND THE EITC: THE EFFECT OF REDUCING THE EARNED INCOME TAX CREDIT ON LABOR FORCE PARTICIPATION

We examine variation in the Earned Income Tax Credit (EITC) program when households lose eligibility due to children aging out of the program. This change in eligibility offers a framework for assessing whether the aim of the program of increasing work incentives extends beyond the time recipients qualify for the EITC. We estimate the impact of reducing the EITC on mothers'labor force participation using a combination of difference-in-differences and household fixed effects models, using data from the National Longitudinal Survey of Youth 1979. The results indicate that some of those who most likely qualify for the EITC (unmarried, less educated mothers) leave the workforce when they lose the benefit.
Removing Code Clones from Industrial Systems Using Compiler Directives

Refactoring of code clones is an effective method for improving software maintainability. Existing studies have proposed automated techniques and tools for refactoring. However, it is difficult to apply refactoring to our industrial systems in practice because of three main reasons. First, we have many industrial systems written in COBOL which requires a particular refactoring method compared with current techniques because Type-2 clones in COBOL are generated by renaming parts of identifiers. Second, nested clones must be refactored, in which an instance of a clone set is contained within an instance of another clone set. They also make it difficult to estimate the reduction size by refactoring. Third, refactoring requires testing which is time-consuming and laborious. To overcome these problems, we developed an approach for refactoring of Type-2 clones in COBOL programs. Our approach identifies actual refactorable clone sets and includes a string comparison technique to parameterize partial differences in identifier names. The clone sets are extracted as shared code fragments and transformed into the refactored code using compiler directives. It is easy to confirm that refactoring using compiler directives preserves program behavior, because they do not change program structure. We also provide a method that makes it possible to refactor nested clones by ordering their refactoring. This method enables to estimate how many lines can be reduced by refactoring. We applied the approach to four industrial systems to assess how many lines can be reduced. The results show that the lines could be reduced by 10 to 15% and one system was reduced by 27%. We also discuss the parameter number required for our refactoring approach.
The Impact of Labour Market Reforms and Economic Performance on the Matching of the Short‐Term and the Long‐Term Unemployed

"As a reaction on high and persistent unemployment in Germany, the largest labour market reforms in post-war history were implemented between 2003 and 2005. We analyse the impact of the reform and its coincidence with an economic expansion on the efficiency of matching out of unemployment. Especially focussing on searcher heterogeneity, we estimate a system of simultaneous stock-flow matching functions for short-term and long-term unemployment (3SLS) on the basis of administrative data. In sum, matching efficiency accelerated for the short-term and particularly the long-term unemployed although we cannot rule out a slight negative effect of the reformation of the unemployment benefit system for the short-term unemployed. A tighten relationship between the business cycle and the matching efficiency during the latest economic expansion could not be proven. " (Author's abstract, IAB-Doku) ((en))
Comparison of the Effects of 0.03 and 0.05 mg/kg Midazolam with Placebo on Prevention of Emergence Agitation in Children Having Strabismus Surgery

Background:Midazolam has been widely studied for preventing emergence agitation. The authors previously reported that in children with sevoflurane anesthesia, intravenous administration of midazolam (0.05 mg/kg) before the end of surgery reduced the incidence of emergence agitation but prolonged the emergence time. This study was designed to test the hypothesis that a lower midazolam dose could suppress emergence agitation with minimal disturbance of the emergence time in children with sevoflurane anesthesia. Methods:In this randomized, double-blind, placebo-controlled trial, 90 children (1 to 13 yr of age) having strabismus surgery were randomized to 1:1:1 to receive 0.03 mg/kg of midazolam, 0.05 mg/kg of midazolam, or saline just before the end of surgery. The primary outcome, the incidence of emergence agitation, was evaluated by using the pediatric anesthesia emergence delirium scale and the four-point agitation scale. The secondary outcome was time to emergence, defined as the time from sevoflurane discontinuation to the time to extubation. Results:The incidence of emergence agitation was lower in patients given 0.03 mg/kg of midazolam (5 of 30, 16.7%) and patients given 0.05 mg/kg of midazolam (5 of 30, 16.7%) compared with that in patients given saline (13/of 30, 43.3%; P = 0.036 each). The emergence time was longer in patients given 0.05 mg/kg of midazolam (17.1 ± 3.4 min, mean ± SD) compared with that in patients given 0.03 mg/kg of midazolam (14.1 ± 3.6 min; P = 0.0009) or saline (12.8 ± 4.1 min; P = 0.0003). Conclusion:Intravenous administration of 0.03 mg/kg of midazolam just before the end of surgery reduces emergence agitation without delaying the emergence time in children having strabismus surgery with sevoflurane anesthesia. (Anesthesiology 2014; 120:1354-61)
CMOS-MEMS thermal-piezoresistive oscillators with high transduction efficiency for mass sensing applications

In this work, a high-performance mass sensor utilizing CMOS-MEMS thermal-piezoresistive resonator (TPR) sustained by an instrumental Lock-in and PLL circuit for oscillation is demonstrated. Under a low dc power consumption of the device with only 1.75 mW, the motional transconductance (gm) of the proposed TPR reaches record-high values both in vacuum (118.4 μA/V) and air (16.96 μA/V) among all reported CMOS-MEMS TPRs [1] and even on par with single crystal silicon (SCS) TPRs [2]. The unique design of a butterfly-shaped TPR with its low thermal capacitance (Cth) actuator beams is the key to improve the transduction efficiency and sensor sensitivity. The mass resolution of the proposed thermal-piezoresistive oscillator (TPO) attains 29.8 fg, which is extracted from the measured Allan deviation of 89 ppb. To verify the mass sensing capability, a pico-liter ink jet printing setup was used to demonstrate the real time response and frequency shifts corresponding to a number of droplets printed onto the proof-masses of the TPO with a high sensitivity of 1.946 Hz/pg, well suited for future aerosol detection.
Examining the reliability of alcohol/drug use and HIV-risk behaviors using Timeline Follow-Back in a pilot sample

Abstract Research on the course of substance use disorders (SUDs) faces challenges in assessing behavior over lengthy time periods. Calendar-based methods, like the Timeline Follow-Back (TLFB), may overcome these challenges. This study assessed the reliability of self-reported weekly alcohol use, drug use and HIV-risk behaviors over the past 90 days using an interview TLFB. Individuals with SUD in outpatient treatment (N = 26) completed the TLFB at baseline and then a week later with separate interviewers. Weekly ratings were aggregated across 4-week intervals for each administration. Intra-class correlations were used to compare agreement between the two administrations. Reliabilities for alcohol and drug use ratings ranged from good to excellent for most drug categories (ICCs = 0.76–1.00), except opioid use (other than heroin) and sedative use produced sub-standard reliabilities (ICCs = 0.29–0.74). HIV-risk behavior reliabilities also ranged from good to excellent (ICCs = 0.70–0.97), but were substandard for the number of casual sex partners for some intervals (ICCs = 0.29, 0.63). Findings extend support for the use of TLFB to produce reliable assessments of many drugs and HIV-risk behaviors across longitudinal intervals.
Prevention of contrast-induced impairment of renal function by short-term or long-term statin therapy in patients undergoing elective coronary angiography

A decline in kidney function after contrast exposure is associated with a high risk of morbidity and mortality during hospitalization and over long-term periods. Several retrospective and recent prospective clinical trials have shown that statin therapy might prevent contrast-induced nephropathy in patients undergoing percutaneous coronary intervention. In this study, we aimed to assess the effects of statin therapies on renal function parameters in patients undergoing elective coronary angiography. One hundred and sixty patients undergoing elective coronary angiography were randomized equally into two groups: atorvastatin 40 mg/day group (statin started 3 days before coronary angiography) and an untreated control group. An additional 80 patients were included as a chronic statin therapy group. Serum creatinine, serum cystatin C, and glomerular filtration rate (GFR) were measured before and 48 h after coronary angiography. Cockcroft–Gault and Modification of Diet in Renal Disease (MDRD) equations were used to determine GFR. After coronary angiography, serum creatinine and GFR determined by MDRD were significantly better in patients using atorvastatin than those in controls (P = 0.002 and P = 0.004, respectively). Postprocedure serum creatinine, cystatin C, and GFR determined by MDRD were also significantly better in chronic statin therapy group than those in controls (P = 0.006, P = 0.003, and P = 0.004, respectively). There were no differences in renal function parameters between the short-term atorvastatin group and the chronic statin therapy group. Our data demonstrate that the use of short-term atorvastatin and chronic statin therapy may have a role in protecting renal function after elective coronary angiography.
Prenatal Diagnosis of Hypochondroplasia: Three-Dimensional Multislice Computed Tomography Findings and Molecular Analysis

We report the first case of sporadic hypochondroplasia diagnosed in utero by computed tomography (CT) three-dimensional (3D) imaging and molecular analysis at 38 weeks’ gestation. Prenatal sonographic examinations performed at 32 and 35 weeks’ gestation revealed a rhizomelic shortness of the long bones (femur and humerus) with macrocephaly. Based on these findings, a nonlethal form of skeletal dysplasia was suspected and a multislice CT imaging with 3D reconstruction was performed depicting skeletal abnormalities which suggested hypochondroplasia. The prenatal diagnosis was confirmed by DNA mutation analysis of the fibroblast growth receptor 3 gene.
Pharmacokinetic properties of mezlocillin in newborn infants

The pharmacokinetic properties of mezlocillin were evaluated in newborn infants. Mean peak and trough concentrations of drug in plasma, after 75 mg of mezlocillin per kg given intravenously, were 252 and 72 micrograms/ml, respectively, in infants who were less than 38 weeks gestation and less than or equal to 7 days old, compared with 139 and 9 micrograms/ml, respectively, in infants greater than or equal to 38 weeks gestation and greater than 7 days old. The mean elimination half-life values were from 4.5 h in preterm infants who were less than or equal to 7 days old to 1.8 h in term infants greater than or equal to 7 days old. Median peak and trough bactericidal titers of drug in plasma from neonates treated with mezlocillin were 1:8 and 1:4, respectively, against a resistant (minimal bactericidal concentration, 512 micrograms/ml) Escherichia coli strain and 1:64 and 1:32, respectively, against a susceptible (minimal bactericidal concentration, 2 micrograms/ml) E. coli strain. We propose a dosage schedule of 75 mg of mezlocillin per kg administered every 12 h to preterm (gestational age less than 38 weeks) infants less than or equal to 7 days old, every 8 h to preterm infants greater than 7 days old or term infants less than or equal to 7 days old, and every 6 h to term infants greater than 7 days old.
Inequality and Economic Growth

Relative to the empirical literature on this topic, theoretical arguments have a longer history and suggest numerous transmission channels through which inequality may affect aggregate production. Moreover, the alternative channels considered by the theoretical literature tend to imply different influences of inequality on growth. Perhaps unsurprisingly therefore, recent empirical efforts to capture the overall effect of inequality on growth using crosscountry data have generally proven inconclusive.
Inbound Marketing - the most important digital marketing strategy

Digital marketing has a major importance in the marketing strategy of any company regardless of sector, size or country of origin. Thus, more than ever, in order to remain competitive, companies are forced to exploit this form of marketing, which essentially can bring huge benefits at low costs. The main form of digital marketing is the inbound marketing, which represents an organic marketing form, based on the close relationship between the company and its prospects or customers, who have expressed their interest in the company’s products voluntarily (based on subscription to newsletters, blog, social networks, etc.) and who have been attracted and involved by a high quality of the content marketing. Key-words: Inbound marketing, digital marketing, social networks, SEO, email marketing
A Flexible Network Access Scheme for M2M Communications in Heterogeneous Wireless Networks

In this paper, we deal with the problem of M2M gateways’ network selection for different types of M2M traffic in heterogeneous wireless networks. Based on the difference in traffic’s quality of service (QoS) requirements, the M2M traffic produced by various applications is mainly classified as two categories: flexible traffic and rigid traffic. Then, game theory is adopted to solve the problem of network-channel selection with the coexistence of flexible and rigid traffic, named as flexible network access (FNA). We prove the formulated discrete game is a potential game. The existence and feasibility of the Nash equilibrium (NE) of the proposed game are also analyzed. Then, an iterative algorithm based on optimal reaction criterion and a distributed algorithm with limited feedback based on learning automata are presented to obtain the NE of the proposed game. In simulations, the proposed iterative algorithm can achieve a near optimal sum utility of whole network with low complexity compared to the exhaustive search. In addition, the simulation results show that our proposed algorithms outperform existing methods in terms of sum utility and load balance.
A comparison of different autorefractors with retinoscopy in children.

PURPOSE To compare the results of different refractive error measurement devices including table-mounted and hand-held autorefractors and videoretinoscopy with cycloplegic retinoscopy (CR) in children to evaluate the usability and reliability of these devices in measuring refractive errors. METHODS Two hundred eyes of 100 children underwent autorefraction using table-mounted autorefractor with and without cycloplegia and videoretinoscopy after cycloplegia. All results were compared statistically. RESULTS The mean spheric values (SV) and spherical equivalent values (SEV) of the non-cycloplegic table-mounted autorefractor were found to be significantly lower and those of the cycloplegic table-mounted autorefractor were found to be significantly higher than CR results. There was no statistically significant difference in terms of mean SV and SEV between the hand-held autorefractor and CR. Although the mean SV using videoretinoscopy were 0.15 diopters lower than CR, this difference was not significant. Comparing CR with the other refraction methods, all devices correlated with each other. Sensitivity in diagnosing myopia was low for all methods but sensitivity in diagnosing hyperopia and astigmatism was high for table-mounted and hand-held autorefractors. The other reliability parameters were found to be similar for all devices. CONCLUSIONS Both videoretinoscopy and hand-held autorefractor can be used in both screening and examination for children as an alternative to CR and table-mounted autorefractor.
Competition or Manipulation? An Empirical Evidence of Determinants of the Earnings Persistence of the U.S. Banks

We examine the impact of competition on bank earnings persistence by exploiting a natural experiment following interstate banking deregulation that increased bank competition. We find that bank earnings adjustment speed increases after their states implement the deregulation. This relationship is weakened, however, with the increase of bank's abilities to sustain earnings, as reflected in size, diversification, managerial efficiency and safety. We further find that the impact of compeititon on bank earnings adjustment speed is direct but not indirectly through the channel of earnings management.
Whistle-blowing in American police agencies

ABSTRACT Given the potential of severe retaliation for whistle-blowing, what makes police officers choose to report the misconduct of their colleagues? This paper provides a comprehensive overview of whistle-blowing in American police agencies. The first section of the paper covers data regarding the purposes and prevalence of the code of silence and whistle-blowing in law enforcement, as well as the prevalence and types of retaliation for whistle-blowing. The second section of the paper provides a detailed review and critique of research regarding factors associated with whistle-blowing, and presents two empirically supported theories that explain the process of whistle-blowing. The paper concludes with recommendations regarding future research and a discussion of policies that could be employed to increase whistle-blowing in police agencies.
Close, impinging and overriding spinous processes in the thoracolumbar spine: the relationship between radiological and scintigraphic findings and clinical signs.

REASONS FOR PERFORMING STUDY There has been no objective study comparing radiological features of spinous processes (SPs) in the thoracolumbar region and/or scintigraphic findings with clinical signs. OBJECTIVES To investigate the relationship between the presence or absence of clinical signs of back pain and: 1) radiological findings of close, impinging or overriding SPs; 2) increased radiopharmaceutical uptake (IRU) in the SPs; and 3) the combination of radiological findings and IRU. Also to determine the prevalence of concurrent osseous pathology. METHODS Five-hundred and eighty-two horses, presented for perceived back pain and poor performance, underwent comprehensive clinical investigation including diagnostic analgesia of the forelimbs, hindlimbs, back and sacroiliac joints, and radiographic and scintigraphic evaluation of the thoracolumbar spine. Radiological and scintigraphic grades were determined subjectively. Statistical analysis was performed to determine the relationships between clinical signs of back pain, radiological and scintigraphic features, age, breed, gender, discipline, height and weight. RESULTS Thoroughbreds (TBs) were over-represented with thoracolumbar pain compared with Warmbloods and TB cross breeds. There was a significant association between maximum and total radiological grades of the SPs and thoracolumbar pain, between maximum and total grades of IRU and thoracolumbar pain, and between a combination of radiological and scintigraphic abnormalities and thoracolumbar pain. Horses with osteoarthritis (OA) of the synovial intervertebral articulations (SIAs) were more likely to have thoracolumbar pain than horses with lesions of the SPs alone, but the presence of OA of the SIAs and lesions of the SPs was associated with the highest likelihood of thoracolumbar pain. CONCLUSIONS AND POTENTIAL RELEVANCE Fore- or hindlimb lameness and/or pain associated with the sacroiliac joints could mimic primary thoracolumbar pain. A combination of radiology and scintigraphy gives the most accurate prediction of thoracolumbar pain, but diagnostic analgesia is crucial for accurate diagnosis.
Biophysical regulation of osteotomy healing: An animal study

BACKGROUND Osteotomies have been performed for centuries yet there remains a remarkable lack of consensus on optimal methods for cutting bone. There is universal agreement, however, that preserving cell viability is critical. PURPOSE To identify mechanobiological parameters influencing bone formation after osteotomy site preparation. MATERIALS AND METHODS A murine maxillary osteotomy model was used to evaluate healing. Computational modeling characterized stress and strain distributions in the osteotomy, as well as the magnitude and distribution of heat generated by drilling. The impact of osteocyte death and bone composition were assessed using molecular and cellular assays. RESULTS The phases of osteotomy healing in mice align closely with results in large animals; in addition, molecular analyses extended our understanding of osteoprogenitor cell proliferation, differentiation, and mineralization. Computational analyses provided insights into temperature changes caused by drilling and the mechanobiological state in the healing osteotomies, while concomitant cellular assays correlate drill speed with osteocyte apoptosis and bone resorption. Even when drilling was controlled, trabeculated, spongy (Type III) bone healed faster than densely lamellar (Type I) bone because of the abundance of Wnt responsive osteoprogenitor cells in the former. CONCLUSIONS These data provide a mechanobiological framework for evaluating tools and technologies designed to improve osteotomy site preparation.