Miracle-dz/UniFAR-FTUs huggingface dataset:
Non-GAAP Earnings: A Consistency and Comparability Crisis?

The SEC, FASB, and IASB have expressed interest in the recent proliferation of non-GAAP reporting, raising questions about what this increasing reporting trend means for IFRS- and GAAP-based reporting. Our goal is (1) to inform standard setters and regulators about the current state of non-GAAP reporting and (2) explore how the discretion afforded in non-GAAP reporting influences earnings consistency and comparability, two tenets of IFRS- and GAAP-based earnings. We begin by providing an up-to-date discussion of the most common questions examined in the extant literature to provide insights on what academics have learned to date about non-GAAP reporting. Next, we utilize a novel dataset of detailed non-GAAP disclosures to provide in-depth descriptive evidence on the current state of non-GAAP reporting. We find that the frequency of non-GAAP reporting has increased by 35% in recent years, a trend that we find in every sector. We also provide evidence on how the frequency and magnitude of specific exclusions has changed over time. Of particular interest is the increasing frequency with which firms exclude items that are not commonly excluded by other firms, indicating that more idiosyncratic definitions of non-GAAP earnings are emerging in the marketplace. Finally, we examine how discretion in non-GAAP reporting affects earnings consistency and comparability. We find that the consistency with which firms exclude specific items varies across exclusion types. Importantly, we also find some evidence that inconsistent non-GAAP reporting is associated with lower quality non-GAAP metrics. In examining across-firm comparability, we find descriptive evidence indicating that within-sector performance rankings based on GAAP earnings better explains concurrent stock returns than comparisons based on non-GAAP earnings. However, our preliminary analyses indicate that these differences are not statistically significant.
Sacral Infiltration in Pelvic Sarcomas: Joint Infiltration Analysis II

The incidence and characteristics of sacral infiltration in pelvic sarcomas were analyzed. Fifty-one patients with a pelvic sarcoma (chondrosarcoma, 15 patients; Ewing’s sarcoma, 23 patients; and osteosarcoma, 13 patients) abutting the sacroiliac joint had surgical treatment. Tumor infiltration into the sacrum was suspected based on preoperative images in 18 patients; 15 of 18 patients had histologic tumor invasion. There was a significant difference of median volume of sarcomas with and without infiltration. One of 23 Ewing’s sarcomas, seven of 15 chondrosarcomas, and seven of 13 osteosarcomas penetrated the sacroiliac joint into the sacrum. Logistic regression test showed that diagnosis was the most important factor influencing sacral infiltration. Twelve tumors infiltrated through the posterior part of the joint, two tumors infiltrated through the anterior part, and one large tumor infiltrated through an unknown route. To obtain wide surgical margins, patients at risk (elderly, large tumor, or diagnosis of osteosarcoma or chondrosarcoma) for sacral involvement may require extended internal hemipelvectomy with the medial margin extending into the sacrum. High quality imaging studies should be used to assess the need for transarticular resection.
A Preliminary Ultrasound Study of Nasal and Lateral Coronals in Arrernte

Ultrasound tongue image data are presented for two female speakers of the Central Australian language Arrernte, focusing on the nasal and lateral coronal consonants. These coronal places of articulation are: dental, alveolar, retroflex and palatal. It is shown that the tongue back is particularly far forward for the palatal consonant, and to a lesser extent also for the retroflex consonant. There is a general flattening of the tongue for the dental consonants. In addition, the back of the tongue is consistently further forward for the nasal consonants than for the laterals – this is true for all places of articulation. Finally, a double-pivot pattern for the retroflex articulations is observed for one speaker, but not for the other.
Nonsteroidal antiinflammatory drugs--differences and similarities.

John A. Oates, M.D., Editor Alastair J.J. Wood, M.D., Associate Editor THE nonsteroidal antiinflammatory drugs (NSAIDs) are very commonly prescribed. This fact reflects the high prevalence of rheumatic diseases; approximately 8 percent of people have a rheumatic symptom at any one time. In 1984, it was estimated that nearly one in seven Americans was treated with an NSAID,1 and in 1986 100 million prescriptions were written for these drugs.2 During the past 30 years, there has been a substantial increase in the number of NSAIDs, but their availability varies markedly between countries.3 In the United States, at least until recently, .
Innovations in the agro-food system: adoption of certified organic food and green food by Chinese consumers

Purpose – The purpose of this paper is to identify the factors driving the adoption of “green innovations” notably green food and certified organic food and to examine the attitudes of Chinese consumers towards genetically modified food. Design/methodology/approach – A mixed methods approach was used. A total of 402 consumers responded to a structured questionnaire and 58 consumers responded to a survey designed to gather qualitative data. Data analysis involved content analysis, the probit model, frequency distributions and the t-test for two unrelated means. Findings – This study shows that affluent, middle class Chinese citizens are opting out of the conventional food market. There is a gender divide, with men showing a preference for green food and females showing a preference for certified organic food. Certified food purchase is associated with demographic variables, such as income, education, age, gender, presence of young children, household size, living in developed cities and overseas experience.
Serum levels of 1,25-dihydroxyvitamin D, 24,25-dihydroxyvitamin D, and 25-hydroxyvitamin D in nondialyzed patients with chronic renal failure.

BACKGROUND In patients with chronic renal failure (CRF), abnormalities in vitamin D metabolism are known to be present, and several factors could contribute to the abnormalities. METHODS We measured serum levels of three vitamin D metabolites, 1,25(OH)2D, 24, 25(OH)2D and 25(OH)D, and analyzed factors affecting their levels in 76 nondialyzed patients with CRF (serum creatinine> 1.6 and < 9.0 mg/dl), 37 of whom had diabetes mellitus (DM-CRF) and 39 of whom were nondiabetic (nonDM-CRF). RESULTS Serum levels of 1,25(OH)2D were positively correlated with estimated creatinine clearance (CCr; r = 0.429; P < 0.0001), and levels of 24,25(OH)2D were weakly correlated with CCr (r = 0.252, P < 0.05); no correlation was noted for 25(OH)D. Serum levels of all three vitamin D metabolites were significantly and positively correlated with serum albumin. Although there were no significant differences in age, sex, estimated CCr, calcium and phosphate between DM-CRF and nonDM-CRF, all three vitamin D metabolites were significantly lower in DM-CRF than in nonDM-CRF. To analyze factors influencing vitamin D metabolite levels, we performed multiple regression analyses. Serum 25(OH)D levels were significantly and independently associated with serum albumin, presence of DM and serum phosphate (R2 = 0.599; P < 0.0001). 24,25(OH)2D levels were significantly and strongly associated with 25(OH)D (beta = 0.772; R2 = 0.446; P < 0.0001). Serum 1,25(OH)2D levels were significantly associated only with estimated CCr (R2 = 0. 409; P < 0.0001). CONCLUSIONS These results suggest that hypoalbuminemia and the presence of DM independently affect serum 25(OH)D levels, probably via diabetic nephropathy and poor nutritional status associated with diabetes, and that 25(OH)D is actively catalyzed to 24,25(OH)2D in CRF, probably largely via extrarenal 24-hydroxylase. Serum levels of 1,25(OH)2D were significantly affected by the degree of renal failure. Thus, this study indicates that patients with CRF, particularly those with DM, should receive supplements containing the active form of vitamin D prior to dialysis.
Carbenicillin in therapy of systemic infections due to Pseudomonas.

A clinical trial of the semi-synthetic penicillin, carbenicillin, in the management of serious infections with gram-negative rods was carried out at the University of Colorado Medical Center. The overall results of this trial are reported elsewhere [1]. For the purposes of this symposium, analysis of results in specific infections might provide additional insight into the therapeutic capabilities and limitations of carbenicillin. This summary presents briefly the overall results of therapy of systemic infections with Pseudomonas, and also examines the results of therapy in patients with Pseudomonas infections of the lower respiratory tract and septicemia due to Pseudomonas. Twenty-nine patients with systemic infections with Pseudomonas were treated with carbenicillin alone, and 13 others were treated with carbenicillin and gentamicin. The dose of carbenicillin used varied from 150 mg/kg per day to 450 mg/kg per day for children and from 12 g/day to 30 g/day for adults. With few exceptions, the drug was administered intravenously on a 4-hr schedule. When used, the dose of gentamicin was 3-5 mg/ kg per day. Results of therapy were defined as follows. "Cured" indicates complete healing of the infected focus and eradication of Pseudomonas. "Im-
Optimal distinctiveness: Broadening the interface between institutional theory and strategic management

Research summary: Attaining optimal distinctiveness—positive stakeholder perceptions about a firm's strategic position that reconciles competing demands for differentiation and conformity—has been an important focal point for scholarship at the interface of strategic management and institutional theory. We provide a comprehensive review of this literature and situate studies on optimal distinctiveness in the broader scholarly effort to integrate institutional theory into strategic management. Our review finds that much extant research on firm-level optimal distinctiveness is grounded in the strategic balance perspective that conceptualizes conformity and competitive differentiation as a trade-off along a single organizational attribute. We argue for a renewed research agenda that draws on recent developments in institutional theory to conceptualize organizational environments as more multiplex, fragmented, and dynamic, and discuss its implications for core strategic management topics. Managerial summary: This article aims to provide managers with a more comprehensive and contemporary view of how firms can become optimally distinct—being different enough from peer firms to be competitive, but similar enough to peers to be recognizable. We aim to equip managers with an understanding of firms as complex, multidimensional entities, and encourage them to identify and orchestrate various types of strategic resources to reconcile conformity versus differentiation tensions, address the multiplicity of stakeholder expectations, and aptly modify their positioning strategies in order to succeed in dynamic environments. Copyright © 2016 John Wiley & Sons, Ltd.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL

Abstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.
The Forward Exchange Rate Bias Puzzle is Persistent: Evidence from Stochastic and Nonparametric Cointegration Tests

An important puzzle in international finance is the failure of the forward exchange rate to be a rational forecast of the future spot rate. We document that even after accounting for nonstationarity, nonnormality, and heteroskedasticity using parametric and nonparametric tests on data for over a quarter century, U.S. dollar forward rates for the major currencies (the British pound, Japanese yen, Swiss franc, and the German mark) are generally not rational forecasts of future spot rates. These findings deepen the forward exchange rate bias puzzle, especially as these markets are the most liquid foreign exchange markets with very low trading costs.
Tax Issues Facing Small Business

America’s tax system is needlessly complex, economically harmful, and often unfair. Despite recent revenue gains, it likely will not raise enough money to pay the government’s future bills. The time is thus ripe for wholesale tax reform. Such reform could have far-reaching effects in the economy, including on small businesses. To provide context for evaluating those effects, my testimony offers six main points about the tax issues facing small business:
Assessment of Water and Waste Water Services for Enterprise

The provision of adequate and affordable water and waste water services is crucial to ensure the sustained growth and development of enterprise in Ireland. Access to secure and competitively priced water supplies, at appropriate quality levels, is core to the delivery of these services. Adequate waste water treatment capacity is essential for environmental sustainability. This report assesses Ireland's performance in meeting the water and waste water needs of enterprise, in terms of capacity, costs and quality for the designated gateways and hubs under the National Spatial Strategy and examines key policy issues arising.
Paclitaxel‐induced apoptosis in MCF‐7 breast‐cancer cells

A study of MCF‐7 human breast cancer cells was undertaken to ascertain the degree of apoptosis induction by paclitaxel and if the induction of apoptosis could be enhanced by caffeine. Paclitaxel (0–20 ng/ml) caused concentration‐dependent increases in morphologically identifiable apoptotic cells (up to 43% of cell population) and cells with DNA strand breaks (up to 38%), a commonly cited marker of apoptosis. Maximal DNA strand breakage occurred after 16 hr of exposure to paclitaxel and maximal apoptotic‐appearing cells occurred after 24 hr. The remaining non‐apoptotic paclitaxel‐exposed cells were growth arrested in G2. A 4‐hr exposure to caffeine concentration‐dependently (0–20 mM) increased apoptosis to 88% of the cell population. Our results show induction of apoptosis in breast cancer cells by paclitaxel, and enhancement of this process by caffeine. Int. J. Cancer, 70:214–220, 1997. © 1997 Wiley‐Liss Inc.
Mast cells are potent regulators of endothelial cell adhesion molecule ICAM‐1 and VCAM‐1 expression

To investigate the possible role of mast cells (MC) in regulating leukocyte adhesion to vascular endothelial cells (EC), microvascular and macrovascular EC were exposed to activated MC or MC conditioned medium (MCCM). Expression of intercellular and vascular adhesion molecules (ICAM‐1 and VCAM‐1) on EC was monitored. Incubation of human dermal microvascular endothelial cells (HDMEC) and human umbilical vein endothelial cells (HUVEC) with activated MC or MCCM markedly increased ICAM‐1 and VCAM‐1 surface expression, noted as éarly as 4 hr. Maximal levels were observed at 16 hr followed by a general decline over 48 hr. A dose‐dependent response was noted using incremental dilutions of MCCM or by varying the number of MC in coculture with EC. At a ratio as low as 1:1,000 of MC:EC, increased ICAM‐1 was observed. The ICAM‐1 upregulation by MCCM was >90% neutralized by antibody to tumor necrosis factor alpha (TNF‐α), suggesting that MC release of this cytokine contributes significantly to inducing EC adhesiveness. VCAM‐1 expression enhanced by MCCM was partly neutralized (70%) by antibody to TNF‐α; thus other substances released by MC may contribute to VCAM‐1 expression. Northern blot analysis demonstrated MCCM upregulated ICAM‐1 and VCAM‐1 mRNA in both HDMEC and HUVEC. To evaluate the function of MCCM‐enhanced EC adhesion molecules, T cells isolated from normal human donors were used in a cell adhesion assay. T‐cell binding to EC was increased significantly after exposure of EC to MCCM, and inhibited by antibodies to ICAM‐1 or VCAM‐1. Intradermal injection of allergen in human atopic volunteers known to develop late‐phase allergic reactions led to marked expression of both ICAM‐1 and VCAM‐1 at 6 hr, as demonstrated by immunohistochemistry. These studies indicate that MC play a critical role in regulating the expression of EC adhesion molecules, ICAM‐1 and VCAM‐1, and thus augment inflammatory responses by upregulating leukocyte binding. © 1995 Wiley‐Liss Inc.
Complete nucleotide sequence analysis of the oncogene “Meq” from serotype 1 Marek’s disease virus isolates from India

ABSTRACT 1. A study was undertaken to characterise the oncogene Meq at the molecular level for three serotype 1 Marek’s disease virus (MDV) field isolates from vaccinated poultry flocks which had encountered a Marek’s disease outbreak in the southern part of India. The isolates were named Ind/TN/11/01, Ind/KA/12/02 and Ind/TN/12/03. The oncogene Meq was amplified by PCR and sequenced. 2. The isolates were shown to have a homology for the Meq gene of 99.1–99.8% with various isolates from China and 98.5–99.2% with isolates from Europe and the USA. Alignment analysis of the nucleotide sequences showed that nucleotide mutations at 5 different positions in the Meq gene displayed perfect regularity in MDVs circulating in the southern part of India, which could be considered as features of field MDVs recently prevalent in this area. 3. In addition, the mutation in the Meq gene at positions 251, 260 and 437 was unique and coincides with very virulent strains from China GX0101, GXY2 and a Hungarian strain ATE. The mutation at positions 283 and 300 was unique and coincides with the very virulent strain ATE of Hungary. There were also single nucleotide mutations at positions 155 (A–T), 369 (A–C), 462 (C–A) and 548 (C–T) observed in the isolate Ind/TN/12/03. 4. Phylogenetic analysis of Meq sequences revealed that field MDVs in this area evolved independently but have similarities with very virulent strains from China, and that Meq has more similarities with the very virulent Hungarian strain.
Individualizing Exposure Therapy for PTSD: The Case of Caroline

In therapy for chronic posttraumatic stress disorder (PTSD), prolonged exposure (PE) to stimuli associated with an original trauma experience is considered a state-of-the-art treatment method. The present case report outlines the use of Foa and Rothbaum’s (1998) manual for this type of treatment in the year-long, 40-session treatment of Caroline, an adult female victim of child sexual abuse. The manual was supplemented by Caspar’s (1995, 2007) Plan Analysis technique for individualized case formulation and treatment planning, along with Caspar’s concept of the Motive-Oriented Therapeutic Relationship (MOTR). As indicated by standardized, quantitative measures, by changes in the client’s behavior patterns, and by the client’s subjective report, the treatment was very effective. An analysis of the therapy process illustrates the importance of a combination of manual-based procedures with individualized case formulations and interventions. The case is discussed in the context of enhancing the cognitive-behavioral treatment of PTSD.
Network Integration in Regional Clusters and Firm Innovation – A Comparison of Measures

This paper assesses the effects of network involvement on firm-level innovation. Results from a structural network analysis of firms in a regional photonics cluster in Germany indicate that clique overlap is a much better predictor of firm-level innovation in clusters than a firm’s centrality, measured by the number of direct ties. The paper concludes with implications for network and cluster theory and for managing firms and networks in regional
The effect of asset liability management on profitability of Commercial Banks in Kenya

x CHAPTER ONE: INTRODUCTION . 1 1.1 Background of the Study . 1 1.1.1 Asset Liability Management . 2 1.1.2 Profitability . 3 1.1.3 The Relationship between Asset Liability Management and Profitability . 4 1.1.4 Commercial Banks in Kenya . 5 1.2 Research Problem . 6 1.3 Research Objective . 8 1.4 Value of the Study . 8 CHAPTER TWO: LITERATURE REVIEW . 9 2.
Essential function of histone deacetylase 1 in proliferation control and CDK inhibitor repression

Histone deacetylases (HDACs) modulate chromatin structure and transcription, but little is known about their function in mammalian development. HDAC1 was implicated previously in the repression of genes required for cell proliferation and differentiation. Here we show that targeted disruption of both HDAC1 alleles results in embryonic lethality before E10.5 due to severe proliferation defects and retardation in development. HDAC1‐deficient embryonic stem cells show reduced proliferation rates, which correlate with decreased cyclin‐associated kinase activities and elevated levels of the cyclin‐dependent kinase inhibitors p21WAF1/CIP1 and p27KIP1. Similarly, expression of p21 and p27 is up‐regulated in HDAC1‐null embryos. In addition, loss of HDAC1 leads to significantly reduced overall deacetylase activity, hyperacetylation of a subset of histones H3 and H4 and concomitant changes in other histone modifications. The expression of HDAC2 and HDAC3 is induced in HDAC1‐deficient cells, but cannot compensate for loss of the enzyme, suggesting a unique function for HDAC1. Our study provides the first evidence that a histone deacetylase is essential for unrestricted cell proliferation by repressing the expression of selective cell cycle inhibitors.
Reduction of the Effect of Estimation Error on In‐control Performance for Risk‐adjusted Bernoulli CUSUM Chart with Dynamic Probability Control Limits

The in‐control performance of any control chart is highly associated with the accuracy of estimation for the in‐control parameter(s). For the risk‐adjusted Bernoulli cumulative sum (CUSUM) chart with a constant control limit, it had been shown that the estimation error could have a substantial effect on the in‐control performance. In our study, we examine the effect of estimation error on the in‐control performance of the risk‐adjusted Bernoulli CUSUM chart with dynamic probability control limits (DPCLs). Our simulation results show that the in‐control performance of risk‐adjusted Bernoulli CUSUM chart with DPCLs is also affected by the estimation error. The most important factors affecting estimation error are the specified desired in‐control average run length, the Phase I sample size, and the adverse event rate. However, the effect of estimation error is uniformly smaller for the risk‐adjusted Bernoulli CUSUM chart with DPCLs than for the corresponding chart with a constant control limit under various realistic scenarios. In addition, we found a substantial reduction in the mean and variation of the standard deviation of the in‐control run length when DPCLs are used. Therefore, use of DPCLs has yet another advantage when designing a risk‐adjusted Bernoulli CUSUM chart. Copyright © 2016 John Wiley & Sons, Ltd.