Miracle-dz/UniFAR-FTUs huggingface dataset:
The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms

We use the Ohlson (1995, 1999) and Feltham and Ohlson (1999) valuation models to investigate the market's perception of the economic effect of employee stock options (ESOs) on firm value for a sample of 85 profitable computer software companies. Our results suggest that the market appears to value these firms' ESO expense not as an expense but as an intangible asset (even after controlling for the endogeneity bias arising from the mechanical relation between ESOs and the underlying stock prices). However, we also find a conflict between: (1) the positive manner in which investors appear to value ESO expense, and (2) the negative relation between current ESO expense and future abnormal earnings. This conflict not only could be an artifact of the restrictiveness of the abnormal earnings forecasting equation we estimate, but it also calls into question whether investors assess correctly the effect of ESOs on profitable software firm value.
VECTOR VALUED REPRODUCING KERNEL HILBERT SPACES OF INTEGRABLE FUNCTIONS AND MERCER THEOREM

We characterize the reproducing kernel Hilbert spaces whose elements are p-integrable functions in terms of the boundedness of the integral operator whose kernel is the reproducing kernel. Moreover, for p = 2, we show that the spectral decomposition of this integral operator gives a complete description of the reproducing kernel, extending the Mercer theorem.
The impacts of the transgenes on the modified crops , non-target soil and terrestrial organisms

Agriculture forms a basis for survival and advancement of civilization of mankind and economic growth. The production and quality of food depends on nature of cultivars that have hitherto been obtained by mutation and hybridization of selected plants. Since the productivity of many crops has reached a plateau the gene transfer technology is used to break the yield barriers to meet the demand of the growing population of mankind. The gene transfer although yielded intended effects including reduction of emission of greenhouse gases, caused several changes in the modified crop plants, interacted with soil food webs, affected the biota associated with agro system, inflicted damage to mammals and birds, and contaminated both the related and unrelated plant species through horizontal gene transfer.The gene transfer also caused the phenomena of resistance and ecological succession of biota in different habitats
Associated with Faster Processing 1 Speed in Healthy Adults

35 The objective of this study was to investigate whet her the estimated myelin content of white 36 matter tracts is predictive of cognitive processing speed and whether such associations are 37 modulated by age. Associations between estimated my elin content and processing speed was 38 assessed in 570 community-living individuals (277 m iddle-age, 293 older-age). Myelin 39 content was estimated using the mean T1w/T2w magnet ic resonance ratio, in six white matter 40 tracts (anterior corona radiata, superior corona ra diat , pontine crossing tract, anterior limb of 41 the internal capsule, genu of the corpus callosum, and splenium of the corpus callosum). 42 Processing speed was estimated by extracting a prin ci al component from 5 separate tests of 43 processing speed. It was found that estimated myeli n content of the bilateral anterior limb of 44 the internal capsule and left splenium of the corpu s callosum were significant predictors of 45 processing speed, even after controlling for sociodemographic, health and genetic variables 46 and correcting for multiple comparisons. One SD hi gher in the estimated myelin content of 47 the anterior limb of the internal capsule was assoc iated with 2.53% faster processing speed 48 and within the left splenium of the corpus callosum with 2.20% faster processing speed. In 49 addition, significant differences in estimated myel in content between middle-age and older 50 participants were found in all six white matter tra c s. The present results indicate that myelin 51 content, estimated in vivo using a neuroimaging approach in healthy older adu lts, is 52 sufficiently precise to predict variability in proc essing speed in behavioural measures. 53
Effects of NPKS on Yield and Nutrition of BRRI dhan49

Nitrogen (N), phosphorus (P), potassium (K) and sulphur (S) strongly influence rice plant nutrition. Present experiment was conducted at the Bangladesh Rice Research Institute (BRRI) farm, Gazipur in a permanent layout in wet season of 2014. Objectives of the research were to study the effects of NPKS on grain yield, plant nutrition, requirement of NPKS to produce one ton grain and to estimate the indigenous nutrient supply of the soil. BRRI dhan49 was tested with NPKS (complete), PKS (-N), NKS (-P), NPS (-K) and NPK (-S) fertilizer packages. The NPKS were applied @ 100-7-80-3 kg ha-1. Omission of each nutrient from the complete treatments significantly reduced grain and straw yields of BRRI dhan49. The highest yield reduction was recorded because of N omission followed by K. Nutrient concentration in grain and straw as well as nutrient uptakes were significantly affected by major plant nutrients. Nutrient uptake was directly related to the biomass production. About 87% of total K uptake remained in straw and thus a good K source for rice cultivation. Nitrogen, P, K, S and Zn required to produce one ton rice were 20.88, 5.04, 18.77, 2.08 and 0.07 kg, respectively. The indigenous N, P, K and S supply capacity of this soil was 37, 13, 41 and 6 kg ha-1, respectively. Bangladesh Rice j. 2016, 20(2): 39-47
Higher-order modified Starobinsky inflation

An extension of the Starobinsky model is proposed. Besides the usual Starobinsky Lagrangian, a term proportional to the derivative of the scalar curvature, ∇μR∇μR, is considered. The analyzis is done in the Einstein frame with the introduction of a scalar field and a vector field. We show that inflation is attainable in our model, allowing for a graceful exit. We also build the cosmological perturbations and obtain the leading-order curvature power spectrum, scalar and tensor tilts and tensor-to-scalar ratio. The tensor and curvature power spectrums are compared to the most recent observations from BICEP2/Keck collaboration. We verify that the scalar-to-tensor rate r can be expected to be up to three times the values predicted by Starobinsky model.
Mice via Interleukin 17 A Streptococcus pneumoniae Infection in Cross-Protective Immunity against A 146 Ply Enhances ∆ Fusion Protein DnaJ-Mucosal Immunization with Recombinant

Published Ahead of Print 3 February 2014. 2014, 82(4):1666. DOI: 10.1128/IAI.01391-13. Infect. Immun. Zhang and Yibing Yin Kaifeng Wu, Wei Wang, Nanlin Yin, Zhixin Song, Xuemei Yusi Liu, Hong Wang, Shuai Zhang, Lingbin Zeng, Xiuyu Xu, Mice via Interleukin 17A Streptococcus pneumoniae Infection in Cross-Protective Immunity against A146Ply Enhances ∆ Fusion Protein DnaJMucosal Immunization with Recombinant
Asset Pricing and the Welfare Effects of Monetary Policy

In this study I examine the welfare implications of monetary policy by constructing a novel New Keynesian model that properly accounts for asset pricing facts. Focusing on a simple interest rate rule, I find that substantially more (less) weight should be given to output (inflation) stabilization than in previous studies. In the model, a high average equity premium is associated with sizable welfare costs of recessions, rendering output stabilization strongly beneficial. Simultaneously, a low risk-free rate suggests that agents are very patient and forward looking, implying that monetary policy can more effectively and persistently reduce the average markup with higher inflation volatility.
Inversion Method for Obtaining Electrical Parameters for Soil in the Rural Region in Brazil

This paper presents an inversion methodology through weighted least squares to obtain the electrical parameters for the soil of a typical mid-western region in Brazil using the model based in the formalism of the parabolic equations to calculate the electric field intensity received. To validate this methodology, the results of the radio signal measurement campaign conducted in six radial routes leaving the city of Brasilia, Federal District, where the transmitter was located, were used. The measurements were compared to computer simulations and, thus, the optimal values for the electric conductivity and relative permittivity for the soil of the region could be estimated. Finally, a quantitative analysis of these parameters was performed with the values found in the literature, which demonstrated the effectiveness of the proposed methodology.
Glucose metabolism in Cushing ’ s syndrome Glucose metabolism abnormalities in Cushing ’ s syndrome : from molecular basis to clinical management

Advance Articles are PDF versions of manuscripts that have been peer reviewed and accepted but not yet copyedited. The manuscripts are published online as soon as possible after acceptance and before the copyedited, typeset articles are published. They are posted "as is" (i.e., as submitted by the authors at the modification stage), and do not reflect editorial changes. No corrections/changes to the PDF manuscripts are accepted. Accordingly, there likely will be differences between the Advance Article manuscripts and the final, typeset articles. The manuscripts remain listed on the Advance Article page until the final, typeset articles are posted. At that point, the manuscripts are removed from the Advance Article page.
Health-promoting Behavior Factors Among Students of Birjand University of Medical Sciences

Background and objective: Health promotion and providing health for the wholepopulation is an important factor of progress in societies. Students of medical sciences have a significant role in the health promotion as health pro - moter and professional health care providers. Therefore, the health-promoting behaviors among these students have noticeable importance. Methods: Inthiscross-sectional descriptive-analytical study,400studentswere assessedbyHPLP II questionnaire through two-stagestratifiedsampling. This questionnaire has six dimensions:responsibility, physical activity, nutrition, spir - itual growth, Stress Management, and interpersonal relationships. Descriptive statistics and T-test was used for data analysis through SPSS11.5. Results: The mean age ofstudents was21.36±1.6. The total meanscore of health-promoting behavior was 113.08±25 (total score 208). The highest score was gained by spiritualgrowth (20.81±6.2), and the lowest score was by respon- sibility domain (19.26±6.8). Interpersonal relationsbetween two sexeswas sta - tistically significant (p<0.05). Conclusion: Due to the state of the health-promoting behaviors among stu - dents of medical sciences (intermediate levels),educational planning in health- promoting behaviors is recommended for students. Paper Type: Research Article.
Utilisation of Safe Delivery Services: Pathways for Determining its Inequality in Jharkhand, India

This paper investigates major socio-economic, demographic and health determinants and their net contribution in generating safe delivery inequalities among various socioeconomic groups. Findings suggest that caste, residence, wealth, age at first birth, education, birth order, mass media exposure, antenatal care utilisation and cost of delivery are significant predictors of safe delivery utilisation. Among these covariates, poor economic status, high cost of delivery, low primary education and rural residence contribute more than three-fourths of inequalities in safe delivery care. Results also suggest that the role of wealth, education and antenatal care utilisation declines when controlling other social and economic variables. Based on these findings, this paper suggests that targeting poor and uneducated women living in rural areas not only improves the safe delivery practices among them but also contributes to reduce the inequalities in utilisation of safe delivery practices.
DETERMINANTS OF THE IMPLEMENTATION LEVEL OF ELECTRONIC HUMAN RESOURCES MANAGEMENT (E-HRM) IN JORDANIAN SHAREHOLDING COMPANIES

: The main objectives of this study were: identifying the key determinants of the implementation level of E-HRM applications in Jordanian shareholdings companies. In order to achieve the research objectives, a conceptual framework was developed. The conceptual framework tied together the major factors proposed to determine the company’s level of implementation of E-HRM applications. A survey research was carried out where the sample was collected from Amman Stock exchange Market database. The target population under investigation was all the shareholding companies. The random sample has covered only 50% of the total number of these companies which were (257) companies in total. The survey was targeted to HR managers in shareholding companies. The data was collected using a self-administered structured questionnaire. The main findings of study were: the implementation level of E-HRM is considered to be moderate. About 60% of the variations of the implementation level of E-HRM can be explained by internal factors whereas about 14% of variations can be explained by external factors. The adopters and non-adopters of E-HRM were found to be different in terms of their internal and external environmental characteristics in many ways.
ovel pharmacokinetic studies of the Chinese formula

Our previous studies showed that after oral administration of an Huang-Lian-Jie-Du-Tang (HLJDT) decoction, there is a higher concentration of the pure components, berberine, baicalin and gardenoside in the plasma of Middle cerebral artery occlusion (MCAO) rats than in sham-operated rats, The aim of the present study was to determine whether these components could be reliably measured in MCAO rat tissues. First, the plasma concentration–time profiles of berberine, palmatine, baicalin, baicalein and gardenoside were characterised in MCAO rats after oral administration of the aqueous extract of HLJDT. Subsequently, liver, lung and kidney tissues were obtained from sudden death MCAO rats in the absorption phase (0.25 h), the distribution phase (1.0 h) and the elimination phase (8.0 h) after administration of the HLJDT aqueous extract. An HPLC method was developed and validated for the determination of the distribution characteristics of berberine, palmatine, baicalin, baicalein and gardenoside simultaneously from the above-mentioned rat tissues. The results indicated that berberine, palmatine, baicalin and baicalein distributed rapidly and accumulated at high levels in the lung, while gardenoside distributed widely in the lung and the kidney. To the best of our knowledge, this is the first report to describe the distribution of the active ingredients derived from HLJDT in MCAO rat tissues. The tissue distribution results provide a biopharmaceutical basis for the design of the clinic application of HLJDT in cerebrovascular disease.
Human Capabilities and Economic Growth: A Comparative Human Capability Index

The purpose of this paper is to contribute to research probing the underlying role human capital plays on economic growth in 1985-2011 for 17 developed and developing countries. Firstly, we examined the determinants of human capabilities and formulated a new human capital index (comparative human capability index). Secondly, we analyzed the relationship between human capital and economic growth using the endogenous growth model. Results of the panel cointegration tests support a long-run positive relationship between human capital and economic growth in both developed and developing countries, however, our results show that human capital is more effective in developed countries than in developing countries.
Intensive family therapy: a way to change family functioning in multi‐problem families

A single group treatment outcome study of intensive family therapy (IFT) is presented. One hundred and nine families from five Swedish units participated and results on family measures for eighty-six of these families are reported. This multi-centre study is the largest so far of this treatment model. The units offered a full-day multi-impact treatment programme for families during an intensive period of approximately one month preceded by a period of extensive planning. Measures used were the self-rating ‘Family Climate’ and Family Relation Scale and observer-rated CRS-Turbo and the Beavers’ System Scales. Significant changes in the direction towards a better family climate and a higher family functioning occurred. Given the very difficult circumstances of these multi-problem families the results are considered promising.
Alzheimer ' s Disease and Their Family Caregivers Subjective Experiences of an Art Museum Engagement Activity for Persons With Early-Stage

Objective: To describe the subjective experiences of older adults with early-stage Alzheimer’s disease or related cognitive disorders (ADRDs) and their family caregivers who participated in an art museum engagement activity. Methods: Four focus groups were conducted with 10 persons with ADRD and 10 family caregivers following the completion of a 1-time, 3-hour engagement activity. Participants also completed a brief satisfaction survey, and associations were examined using nonparametric statistics. Results: Three key themes were identified: cognitive stimulation, social connections, and self-esteem. In addition, we identified programmatic issues such as activity-specific concerns and program logistics that could help improve future art program offerings. Past experience with art and perceived social cohesion were correlated with participants’ overall satisfaction with the program. Discussion: Efforts aimed at improving the quality of life of those with Alzheimer’s disease and their family caregivers should consider the potential role of art museums.
Comparison between artificial neural networks and mathematical models for estimating equilibrium moisture content in raisin

Empirical models and Artificial Neural Networks (ANNs) were utilized for the prediction of Equilibrium Moisture Content (EMC) in raisin. Six empirical models including GAB, Smith, Henderson, Oswin, Halsey and D’Arsy-watt were applied for this estimation. Two types of Multi Layer Perceptron (MLP) neural networks entitled Feed Forward Back Propagation (FFBP) and Cascade Forward Back Propagation (CFBP) were used. In order to train the input patterns, two training algorithms consist of Levenberg-Marquardt (LM) and Bayesian regularization (BR) were used. Thermal and relative humidity limits were 30-80 ℃ and 10.51 % -83.62%, respectively. The best result for mathematical models belonged to D’Arsy-Watt with R 2 and the mean relative error of 0.9943 % and 10.84%, respectively. The best outcome for the use of ANN also appertained to FFBP network with LM training algorithm, topology of 2-3-3-1 and threshold function order of TANSIG-TANSIG-PURELIN. With this optimized network, R 2 and the mean relative error w as 0.9969 % and 8.32%, respectively. These results show the supremacy of ANN, in compar ison with empirical models. In order to predict the EMC in raisins, empirical models can therefore be replaced with the ANN. Keywords: ANN, back propagation, sorption isotherm, EMC, Iran Citation: Chayjan R. Amiri , and M. Esna-Ashari. Comparison between a rtificial n eural n etworks and m athematical m odels for estimating e quilibrium m oisture c ontent in r aisin . Agric Eng Int: CIGR Journal, 2010, 12(1): 158 - 166 .
NORMAL FORMS AND LORENZ ATTRACTORS

Normal forms for eleven cases of bifurcations of codimension-3 are considered, basically, in systems with a symmetry, which can be reduced to one of the two three-dimensional systems. The first system is the well-known Lorenz model in a special notation, the second is the Shimizu-Morioka model. In contrast with two-dimensional normal forms which admit, in principle, a complete theoretical study, in three-dimensional systems such analysis is practically impossible, except for particular parameter values when a system is close to an integrable system. Therefore, the main method of the investigation is qualitatively-numerical. In that sense, a description of principal bifurcations which lead to the appearance of the Lorenz attractor is given for the models above, and the boundaries of the regions of the existence of this attractor are selected. We pay special attention to bifurcation points corresponding to a formation of a homoclinic figure-8 of a saddle with zero saddle value and that of a homoclinic figure-8 with zero separatrix value. In L. P. Shil'nikov [1981], it was established that these points belong to the boundary of the existence of the Lorenz attractor. In the present paper, the bifurcation diagrams near such points for the symmetric case are given and a new criterion of existence of the nonorientable Lorenz is also suggested.
Molecular and cellular pharmacology Dual effect of capsaicin on cell death in human osteosarcoma G 292 cells

Thirty percent of osteosarcoma patients die within 5 years. New agents that induce apoptosis of osteosarcoma cells might be therapeutically useful. Here, we characterized the apoptotic mechanism induced by capsaicin in G292 osteosarcoma cells. Our results show that capsaicin induces an increase in the cytosolic Ca2þ concentration which is independent of the extracellular Ca2þ concentration and depletes intracellular Ca2þ stores, suggesting the presence of endoplasmic reticulum transient receptor potential vanilloid receptor type 1. Capsaicin also activates the mitochondrial caspase 3-dependent death cascade. Rapamycin, an inhibitor of mammalian target of rapamycin, evokes autophagy, as do capsaicin or thapsigargin, a sarco(endo)plasmic reticulum Ca2þ ATPase inhibitor that causes Ca2þ store depletion. Capsaicin-induced cell death is completely inhibited by co-treatment with the pan-caspase inhibitor ZVAD-fmk and increased by the autophagy inhibitor 3-methyladenine, suggesting the existence of an autophagy-dependent anti-apoptotic mechanism. Capsaicin also induces ERK phosphorylation, which acts as a downstream effector of autophagy. 3-Methyladenine or PD98059, an ERK kinase inhibitor, restores capsaicin-induced cell death in the presence of Z-VAD-fmk, suggesting that inhibition of autophagy activates a second cell death pathway that is caspase-independent. Taken together, our data show that capsaicin causes Ca2þ depletion of intracellular Ca2þ stores and simultaneously activates the mitochondrial caspase-dependent death cascade and autophagy-dependent ERK activation and that the latter counteracts a second death signaling pathway that is caspase-independent. & 2013 Elsevier B.V. All rights reserved.
IMPACT OF SERVICE QUALITY PERFORMANCE ON CUSTOMER SATISFACTION: A CASE STUDY OF VIETNAM's FIVE STAR HOTEL

To exist in highly competitive market, companies need to pay more attention in improving quality of products and services. It is necessary to maintain customers’ loyalty for sustainable future development. This research focuses on investigating the impact of service quality performance on customer satisfaction in a sample of Vietnam’s five star hotels, with a case study of Hotel X, where service quality is considered as the key to success. This study chose the SERVPERF model as a conceptual framework. Analysis of results shows that components RES-EM, ASSURANCE and RELIABLITY explain customer evaluation of perceived service quality in Hotel X. These components play important roles in service quality measurement and thus it is suggested that five star hotels generally and Hotel X in particular needs to have specific strategies to enhance these components as well as customer satisfaction.