Miracle-dz/UniFAR-FTUs huggingface dataset:
Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study

Prior research suggests there are significant differences in how investors perceive the reliability of fair values. An unaddressed question in this stream of research is whether cross-country differences in institutional factors can mediate differences in reliability for the fair value hierarchy measurements. We contribute to the research on fair value accounting by examining the impact of institutional factors toward the perceived reliability of fair value measurements in an international context. Based on an international sample of banks across twenty different countries, we find that the probability of crash risk is lower among countries with better financial development infrastructure, greater level of trust, tighter security regulations and higher level of disclosure requirements. These results apply to Level 1 assets but not to Level 2 and Level 3 assets. We also document that these cross-country factors improve the trading volume of our sample banks. Our study provides early evidence suggesting that fair value measurements across the fair value hierarchy are impacted by a country’s institutional background and financial development as well as the extent of its securities regulation and disclosure level. Our study suggests that there are ongoing concerns toward opaque fair values which are not fully eliminated by institutional differences. In addition, these differences matter in influencing investor willingness to trade in these stocks.
Event Logistics in Sustainability of Football Matches

The sports event is the most popular and well-known event by the people since the past few decades. The most significant sports events will draw billion of the spectators to attend it. However, it is difficult to maintain the sustainability of the events without proper event management which may bring consequences to the economics, society and the environments. The sustainable of events are closely related to the event logistics. The purpose of this study is to explore the relationship between the sustainability of sports matches and event logistics in term of accessibility, information and communication technology (ICT) and waste management. The results obtained from the respondents of the population sample of the football audience by using a quantitative approach through online survey design. The result supported the awareness level of event organisers implicate the sustainability of an event and provide evidence that encapsulated event management and event logistics importance to the public.
Observation of direct electron heating by the fast waves in the lower-hybrid range of frequencies in the JFT-2M tokamak.

It is observed that fast waves launched into an electron cyclotron heated plasma from a phased four-strip-line antenna array couple effectively with core electrons. This coupling produces enhanced electron cyclotron emission and a drop in the loop voltage. These effects depend on the phase difference between adjacent strip lines and on the electron density. An absorption efficiency of 20% is deduced under the conditions {ital v}{sub {ital ph}}/v{sub e0}{similar to}3 and {ital f}{sub 0}/f{sub LH}(0){similar to}0.38. The experimental results agree well with predictions based on electron Landau damping of fast waves.
Diazepam-Induced Changes in EEG Oscillations During Performance of a Sustained Attention Task

Summary The primary aim of the present study was to test diazepam (DZ) effect, a benzodiazepine (BDZ) usually prescribed to reduce anxiety and to induce sleep, on EEG activity while performing a visual sustained attention task. The EEG activity was recorded in a double-blind placebo experiment, and prestimulus spectral power and inter- and intrahemispheric temporal coupling were assessed during visual sustained attention task performance. A single DZ dose (5 mg) was enough to increase reaction times during visual sustained attention task responses. DZ decreased prestimulus EEG power in the 1- to 6-, 8- to 12-, and 19- to 35-Hz bands and disrupted right intrahemispheric temporal coupling in the &agr;-frequency range (8–12 Hz). The combined reduction in power and temporal coupling suggests both local and interregional DZ-induced disruption of neuronal synchronicity especially in the right hemisphere in agreement with the prominent attention-related networks in this hemisphere. These data support the notion that the influence of DZ on behavior goes beyond sedative effects and can potentially compromise higher cognitive functions with negative consequences to daily life situations.
Group report : Are heuristics a problem or a solution?

This chapter surveys a range of methodological, descriptive, and prescriptive issues concerning the implications of cognitive psychology for law. Included are (a) a general introduction to the subject of heuristics in decision theory, with particular attention to the distinction between optimality-based and heuristic-based decision making models within psychology; (b) an attempt to synthesize these two psychological research paradigms into a single conceptual framework that helps to identify important areas in which further research and understanding are needed; (c) an overview of scholarship to date on heuristics and the law, including an observation that this scholarship has ignored certain significant lessons of the heuristics research tradition in psychology; and (d) a compilation of suggestions for future interdisciplinary research concerning both the use of heuristics by legal subjects whose behavior the law is attempting to influence and the use of heuristics by policy makers as a model for the substantive design of legal rules.
Developing Platform Ecosystem for Resource Mobilization: The Case of Social Enterprises in India

ABSTRACT Social enterprises face multiple resource mobilization challenges that they have to mitigate to address their dual mission of financial sustainability and social value creation. In this article, we argue that platform ecosystem provides one way in which the social enterprises overcome resource barriers. Through an inductive case study of two social enterprises operating in India, we identified the evolution of platform ecosystem and its linkages with other aspects such as resource challenges, legitimacy building and achievement of organizational mission. We contribute to the field of platform ecosystem and to the field of social entrepreneurship by exploring how platform ecosystem can be leveraged by social enterprises to overcome resource challenges. Our study has important implications for future research and practice.
The Quantum Measurement Problem

Despite the spectacular success of quantum mechanics (QM) over the last 80 years in explaining phenomena observed at the atomic and subatomic level, the conceptual status of the theory is still a topic of lively controversy. Most of the discussion centers around two famous paradoxes (or, as some would have it, pseudoparadoxes) associated, respectively, with the names of Einstein, Podolsky, and Rosen (EPR) and with Schrödinger's cat. In this Viewpoint, I will concentrate on the paradox of Schrödinger's cat or, as it is often known (to my mind somewhat misleadingly), the quantum measurement paradox.
Can Size of Client Company Effect to Audit Quality, Litigation and Company Value?

This study aims to examine and provide empirical evidence of the effect of client company size on audit quality as well as the effect of audit quality on litigation and company value of both audit quality-detecting misstatement and audit quality-reporting misstatement and analyzing based on auditor-auditee factors in the perspective of regulation theory and signal theory. This type of research is quantitative-causality conducted by survey method. The population in this study is an accountant who works as an external auditor who is in Indonesia with a sample of accountants who work as an external auditor at the KAP located in the Jakarta area. The number of samples used as much as 168 respondents. Withdrawal technique/sampling is done by purposive sampling based on certain considerations (judgment sampling). The type of data used is primary data and data collection techniques using questionnaires (questionnaires) that researchers directly to the respondent or sent via the post office. The scale used is the interval scale by providing 6 choices of answers. Furthermore, to test the hypothesis in this study used path analysis. The results showed that: 1) The size of the client company had a significant positive effect on the audit quality-detecting misstatement but had no significant effect on the audit quality-reporting misstatement; 2) Audit quality-detecting misstatement and quality audit-reporting misstatement have a significant negative effect on litigation; 3) Audit quality-detecting misstatement and audit quality- reporting misstatement have a significant positive effect on company value. The results of this study also shows that not only auditor factors that affect audit quality but auditee factors also affect to audit quality.
A Construction and Validation of a Freshman Stress Questionnaire: An Exploratory Study

A stress questionnaire for freshmen was developed and administered to 1,102 French students at the beginning of the term (T1). A Principal Component Analysis of responses, followed by varimax and oblique rotations, yielded four factors accounting for 58% of the total variance. Factors were identified as academic stress, university's dysfunctions, feelings of loneliness, and problems with close relations. Associations were observed between scores on these factors and on personal variables measured at the same time (T1), namely, neuroticism, self-esteem, and two coping strategies, as well as variables measured at the end of the term (T2), depressive symptoms, eating disorders, somatic symptoms, and life satisfaction.
Improving outcomes for diverse populations disproportionately affected by diabetes: final results of Project IMPACT: Diabetes.

OBJECTIVE To improve key indicators of diabetes care by expanding a proven community-based model of care throughout high-risk areas in the United States. DESIGN Observational, multisite, pre-post comparison study. SETTING Federally qualified health centers, free clinics, employer worksites, community pharmacies, departments of health, physician offices, and other care facilities in 25 communities in 17 states from June 2011 through January 2013. PARTICIPANTS 1,836 patients disproportionately affected by diabetes representing diverse ethnicities, insurance statuses, and social and economic backgrounds. INTERVENTION Pharmacists were integrated into local, interdisciplinary diabetes care teams and provided customized diabetes education and medication consultations to patients. MAIN OUTCOME MEASURES Clinical measures included glycosylated hemoglobin (A1C), body mass index, systolic and diastolic blood pressures, low-density lipoprotein cholesterol (LDL-C), high-density lipoprotein cholesterol (HDL-C), triglycerides, and total cholesterol. Process measures included smoking status, eye examination status, foot examination status, and influenza vaccine status. RESULTS Pharmacist patient care services for those underserved or disproportionately affected by diabetes resulted in a statistically significant and clinically relevant decrease in mean A1C levels (-0.8%). Other outcome indicators were below target levels at baseline and decreased significantly but not by clinically relevant amounts (LDL-C, -7.1 mg/dL; triglycerides, -23.7 mg/dL, and total cholesterol, -8.8 mg/dL). The mean increase in HDL-C (+0.6 mg/dL) was not statistically significant or clinically relevant. Among evaluable patients who were not at target for process measures at baseline, 51.7% of 453 patients received eye examinations, 72.0% of 271 patients received foot examinations, 41.7% of 307 patients received influenza vaccinations, and 9.3% patients of 270 quit smoking during the project. Of the communities involved in the study, 92% intend to sustain pharmacists' services. CONCLUSION Project IMPACT Diabetes results show significant improvement in patients' clinical outcomes and demonstrate that all patients, even those with tremendous barriers to appropriate diabetes care, benefit from patient-centered, interdisciplinary health care teams that include pharmacists.
Reconstruction and Applications of Collective Storylines from Web Photo Collections

Abstract : Widespread access to photo-taking devices and high speed Internet has combined with rampant social networking to produce an explosion in picture sharing on Web platforms. In this environment, new challenges in image acquisition, processing, and sharing have emerged, creating exciting opportunities for research in computer vision and multimedia data mining. In this dissertation, we explore one of these interesting problems, the reconstruction of collective storylines as an efficient but comprehensive structural summary of ever-growing big image data shared online. More specifically, the goal of this dissertation can be summarized as follows. Given large-scale online image collections and associated meta-data, we aim to create the collective storylines by jointly inferring the temporal trends and the overlapping contents of image collections. We also explore novel computer vision and data mining applications taking advantage of the reconstructed photo storylines. In order to achieve the proposed research objective, we develop the required technologies from three research directions, which are (1) understanding of temporal trends of image collections, (2) discovery of overlapping contents across image collections, and (3) reconstruction and applications of collective photo storylines. The first direction of the work addresses the problems of understanding what topics are popular when by whom in the image collections, while the second line of the work studies the approaches for detecting salient and recurring contents across the image collections in the form of bounding boxes or pixel-wise segmentations. Finally, based upon the results of the work in the first two directions, we propose the reconstruction algorithms of branching storyline graphs, and explore their promising applications at the intersection of computer vision and multimedia data mining.
The Interaction Design Competency Framework - A tool to understand what industry wants from interaction design education

Voices within both industry and academia contend that interaction design education falls short in preparing students for their contribution in the workforce. While some of this may indeed be due to inadequate education, industry practitioners themselves disagree with one another on what interaction design education should include, making it difficult for education to answer those needs. This master’s thesis focuses on finding and understanding what industry expects from interaction design education. Based on literature reviews, interviews with industry and academic personnel, analysis of job listings in the field, and surveys of design practitioners, common factors emerged that identify critical aspects of this understanding. These factors—including disagreements within industry and within academia, the limitations of education in covering the breadth of possible subjects, the importance of the portfolio in hiring, and the de-emphasis industry gives to formal education— make it clear that there is not just one ideal list of educational subjects that all interaction designers should possess. Instead, thinking of competencies (i.e. the skills and knowledge needed to be an interaction designer) in broader categories makes it easier to accommodate differing perspectives while still considering them as part of interaction design. The Interaction Design Competency Framework formalizes these competency categories, presenting the results in a format that provides a simple overview of what areas are the most important for interaction design. This framework structure then makes it possible to summarize the emphases of a given job, job category or degree program, as well as provide a mechanism for comparing them with one another— something that wasn’t possible before. An accompanying website, WhatsaDesigner.com, provides a survey for users to submit their own opinions on what industry needs and expects and see the results of that information in an interactive visualization of the Interaction Design Competency Framework. In this way, one can determine what industry needs and expects from not just education but from any interaction designer, who in turn can better prepare for jobs in interaction design.
An investigation of user satisfaction with human resource information systems in Public Universiti of Malaysia

The study sought to examine the influence of system factors on user satisfaction amongst employee, particularly the administrative staffs in one of public universities in Malaysia, which is Universiti Utara Malaysia (UUM). The application of human resource information system (HRIS) in the UUM is known as PERSIS.At the end of the data collection period, a total of 132 questionnaires were used for analysis.The regression result indicated that system factors are significantly related to HRIS success. Support and ease of use have strongly related to user satisfaction compared to other factors. Therefore, a few suggestions have been proposed to enhance the efficiency and effectiveness of PERSIS in UUM.
Detection of point mutations in the K‐ras oncogene at codon 12 in pure pancreatic juice for diagnosis of pancreatic carcinoma

Background. Mutations in the K‐ras oncogene at codon 12 are detected at a remarkably high frequency in pancreatic carcinomas and are believed to be a critical event in oncogenesis. The authors attempted to detect K‐ras mutations in DNA obtained from pure pancreatic juice collected endoscopically, as a novel diagnostic approach to pancreatic carcinoma.
Two new mini‐slings compared with transobturator tension‐free vaginal tape for treatment of stress urinary incontinence: A 1‐year follow‐up randomized controlled trial

The aim of this study was to compare the outcome of two single‐incision mini‐slings (the Contasure‐Needleless [C‐NDL] and the endopelvic free anchorage) with the standard midurethral transobturator tension‐free vaginal tape (TVT‐O) procedure.
Evolution of Staphylococcus aureus by Large Chromosomal Replacements

ABSTRACT Conjugative transfer and replacement of hundreds of kilobases of a bacterial chromosome can occur in vitro, but replacements in nature are either an order of magnitude smaller or involve the movement of mobile genetic elements. We discovered that two lineages of Staphylococcus aureus, including a pandemic methicillin-resistant lineage, were founded by single chromosomal replacements of at least ∼244 and ∼557 kb representing ∼10 and ∼20% of the chromosome, respectively, without the obvious involvement of mobile genetic elements. The replacements are unprecedented in natural populations of bacteria because of their large size and unique structure and may have a dramatic impact on bacterial evolution.
Pharmacogenomic Applications in Oncology

Oncology chemotherapeutics frequently exhibit a narrow therapeutic index, further complicated by the serious nature of dosing either too high (dangerous toxicities) or too low (loss of antitumor benefits). This underscores the need for optimal individualized drug selection and dosing, especially with agents that have wide interpatient variability. Pharmacogenomic assessment of drug metabolizing enzymes can improve the ability to optimally dose patients being treated with certain agents such as 6-mercaptopurine, irinotecan, tamoxifen, and flurouracil. Two of these agents (6-mercaptopurine and irinotecan) already have mention of pharmacogenomic testing in their FDA approved package inserts. Ongoing retrospective and prospective trials will help to further optimize the place in clinical practice for not only performing these pharmacogenomic assessments but, more importantly, how the results should be incorporated into therapy dosing decisions for patients.
IGEMS: The Consortium on Interplay of Genes and Environment Across Multiple Studies

The Interplay of Genes and Environment across Multiple Studies (IGEMS) group is a consortium of eight longitudinal twin studies established to explore the nature of social context effects and gene-environment interplay in late-life functioning. The resulting analysis of the combined data from over 17,500 participants aged 25–102 at baseline (including nearly 2,600 monogygotic and 4,300 dizygotic twin pairs and over 1,700 family members) aims to understand why early life adversity, and social factors such as isolation and loneliness, are associated with diverse outcomes including mortality, physical functioning (health, functional ability), and psychological functioning (well-being, cognition), particularly in later life.
Results and prognosis following surgery for malignant tumors of the skull base

A series of 155 malignant craniofacial tumors referred to a specialized craniofacial center for surgical treatment are presented. One quarter of these were primary and three quarters recurrent. The statistics of long‐term follow‐up are presented, and it is concluded that this type of surgery for these difficult problems is worthwhile. The increasing experience gained from operating on and following up these patients is presented.