Miracle-dz/UniFAR-FTUs huggingface dataset:
The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses

ABSTRACT: We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of financial statements for firms that have discretion in the preparation of financial statements and do not face the demands of public equity markets. In addition, for firms that prepare financial statements, we determine the factors associated with the sophistication of the financial statements in terms of whether the financials are compiled, reviewed, and/or audited by a professional accountant and whether the firm produces accrual‐based financial statements. Finally, we examine the potential benefits afforded firms producing financial statements, having audited financial statements, and having accrual‐based financial statements. We find that firms with audited financial statements benefit in the form of greater access to credit and that firms with accrual‐based financial statements benefit in the .
Role of Cytokines as Biomarkers in Arthritic Rats and the Efficiency of Diclofenac Therapy in the Presence of some Antioxidants

Rheumatoid arthritis (RA) is an autoimmune disease accompanied by hyperplasia of the cartilage caused by infiltration of inflammatory cells and resulting in joint damage. Diclofenac is one of the most prospective and commercially successful drugs in the family of nonsteroidal anti-inflammatory drugs (NSAIDs) used for the treatment of rheumatoid arthritis. Curcumin, a member of the curcuminoid family of compounds has antioxidant and anticarcinogenic activities which have been attributed to its hydroxyl and methoxy groups. Quercetin is categorized as a flavonol has been shown to exert antimicrobial, antiviral, anti-inflammatory and antioxidant activities. Curcumin and quercetin are antioxidant molecules with anti-proliferative, anti-inflammatory and immunosuppressive activities. The objective of this study was to investigate the inhibitory activity of these three agents on inflammatory aspects of arthritis. This experiment was carried out on adult male albino rats and included two experiment, the first one aimed to show the changes occurred in some physiological and biochemical parameters in serum and tissue as a result of arthritis induction which was induced by injection 150 μl pristine. In the second experiment, five comparisons were made between normal control rats and another four animal groups suffering from arthritis. The 1st group of them was injected intramuscularity with diclofenac (5mg/100g b.wt) for 1, 2 and 4 weeks. The 2nd group was treated with diclofenac and administrated orally with 100 mg curcumin / 100 g b.wt. for 1, 2 and 4 weeks. The 3rd animal group was treated with diclofenac and administrated orally 100 mg quercetin /100 g b.wt. for the same pervious intervals. The 4th arthritic animal group treated with diclofenac, curcumin and quercetin as described before for the same times. In this study, the obtained results revealed that induction of arthritis in rats caused a significant elevation in the levels of C-reactive protein (CRP), interleukin-1α (rat IL-1α), interleukin-6 (IL-6) and tumor necrosis factor-α (TNF-α). Also, in arthriric rats, serum total antioxidant capacity (TAC) decreased while total oxidative capacity (TOC), total antioxidant, total nitric oxide (TNO) and resistin increased. In joint cartilage of arthritic rats, prostaglandin (PGE2), cyclooxygenase (COX-2), malondialdehyde (MDA) and resistin levels were remarkably increased compared to those normal control animals. All previous parameters were corrected after the administration of diclofenac with curcumin or/and quercetin depending on the time of treatment (1, 2 & 4 weeks). The data were discussed according to available obtained researches.
Ecology of 'Phyla canescens' (Verbenaceae) in Australia

v floodplain habitats. The conditions to fulfil this set of germination requirements are likely to be met most abundantly following the recession of floodwaters. Four field populations were selected in two adjacent catchments (Gwydir River and Namoi River) in the northern New South Wales section of the Murray Darling Basin. At each site, permanent quadrats were established inside livestock exclosures, with experiments designed to estimate seed production, seedbank density and longevity, and response to seasonal disturbances. Seed production was estimated to reach over 60 000 seeds m yr. All seeds were produced in the five-month period between the end of November and the beginning of May. Apart from time of year, seed production was also a function of recent rainfall, percentage cover of P. canescens, and cover of other species. Where pollinators were excluded from virgin inflorescences, fruit set was reduced from 51%, with pollinator
The impact of a root-crown weevil and pasture competition on the winter annual Echium plantagineum.

Summary 1 Root-feeding insect herbivores may suppress their host populations by altering the competitive balances within the plant community of the host-plant. In this study, repeated field experiments using caged and natural populations of a root-crown weevil, Mogulones larvatus, on the annual weed Echium plantagineum (Boraginaceae) were conducted with and without pasture competition in its exotic range. 2 The experiment used a split-plot design, excluding weevils with insecticide and plant competition through weeding. 3 The greatest effect of the weevils was observed when natural densities of weevils occurred on naturally growing E. plantagineum rosettes in the field. Weevils reduced plant survival by 43%, and the size and seed weight of survivors by 58% and 74%, respectively. 4 Pasture competition had a similar impact on E. plantagineum as the weevils for plant size and seed weight, except that there was no impact on rosette survival. There were also no significant interactions between the effects of weevils and competition. Most impact occurred in the second half of the growing season. 5 The number of weevil eggs and larvae and all plant reproductive parameters measured per unit biomass were independent of plant size. 6 Such impact experiments help develop simplified impact assessment methodologies for assessing the success of biological control projects in the field.
Composition and antimicrobial properties of essential oil of Foeniculum vulgare

GC-MS analysis of essential oil obtained from the seed of Foeniculum vulgare showed the presence of 31 components containing 95.2% of the total amount and the major component was trans-anethole (70.1%). The analysis of ethanolic and methanolic seed extracts showed the presence of nine components including linoleic acid (56%), palmitic acid (5.6%) and oleic acid (5.2%). The antimicrobial activity of F. vulgare oil was assessed by using disk diffusion as well as minimum inhibitory concentration (MIC) method. Fennel oil showed inhibition against Bacillus cereus, Bacillus magaterium, Bacillus pumilus, Bacillus substilis, Eschericha coli, Klebsiella pneumonia, Micrococcus lutus, Pseudomonos pupida, Pseudomonos syringae, and Candida albicans as compared to methanolic and ethanolic seed extracts. The lowest MIC values of fennel oil for Candida albicans (0.4% v/v), Pseudomonos putida (0.6% v/v) and E. coli (0.8% v/v) was obtained. It was observed that essential oil and seed extracts of F. vulgare exhibit different degree of antimicrobial activities depending on the doses applied. Therefore, fennel oil could be a source of pharmaceutical materials required for the preparation of new therapeutic and antimicrobial agents
The impact of light quality and leaf wetness on photosynthesis in north-west Andean tropical montane cloud forest

Photosynthesis was limited by low-intensity photosynthetically active radiation (PAR) and leaf wetness in a lower montane cloud forest (LMCF) of Cauca, Colombia. Mean PAR intensity remained below the saturation level for leaf-scale net photosynthesis (Pn) throughout the solar day during the wet season and for most of the solar day during the dry season. PAR represented a smaller fraction of total solar radiation (K↓) in LMCF than in lowland rain forest (LRF). In LMCF trees and shrubs, mean PAR-saturated Pn ranged from 4.3–10.6 μmol C m−2 s−1 at 1450 m, and from 3.5–10.2 μmol C m−2 s−1 at 2150 m. Pn was reduced by abaxial wetness in leaves of some trees and shrubs, and eliminated in others. This study indicates that persistent cloudiness and interception of cloud water by leaves limit LMCF productivity.
Update on Injury Trends in Alpine Skiing

Over the 34 years from December of 1972 to April of 2006 the authors evaluated prospectively 18,696 injuries sustained by 17,193 skiers and reported to the injury clinic operated in the base lodge of a medium-sized northern Vermont ski area. Data from a total of 3966 randomly selected uninjured controls were also collected. Over the period approximately 6,780,940 skier-visits were accrued by the area. The overall injury rate dropped by 55 % over the 34 years of the study to 1.9 injuries per thousand skier visits. Among lower extremity injuries only tibial plateau fractures produced a statistically significant negative trend. Twist-related lower leg injuries improved the most with a net reduction of 87 % over 34 years. Bending-related lower leg injuries showed no improvement in the last half of the study. Overall, the incidence of knee ligament injuries changed very little. However, the incidence of minor to moderate sprains diminished by 77 % while severe knee sprains, usually involving the anterior cruciate ligament, increased by 268 % through the early 90s. Since then there has been a 37 % improvement. Among upper body injuries only clavicle and humerus fractures produced statistically significant negative trends.
An experimental study of spiders in a shrub-steppe ecosystem: the effects of prey availability and shrub architecture

Abstract Habitat structure is of great importance for the distribution and abundance of various organisms. Spiders are especially sensitive to structural features of their environment. Although spiders are influenced by habitat structure, it remains unclear whether spiders respond to architecture, to differences in prey availability associated with different architectures, or both. Here, we investigated the effects of shrub architecture and prey availability and their interactions on a spider community in a shrub-steppe environment in northern Utah, USA. Big sagebrush shrubs, matched by size, were randomly assigned to six experimental treatments: two levels of prey attractant (shrubs were either baited or not baited) and three levels of foliage density (low, natural/control, or high). We found that spider abundance and species richness were affected by both prey availability and shrub architecture, while variation in spider species diversity (Shannon-Wiener index) was governed by changes in shrub architecture. Spider species and family compositions were also associated with changes in shrub architecture, although guild composition was not. We discuss the implications and limitations of these findings and present suggestions for future research.
The Atlantic-Mediterranean genus Berghia Trinchese, 1877 (Nudibranchia: Aeolidiidae): taxonomic review and phylogenetic analysis

The aeolid genus Berghia was described by Trinchese in 1877, with Berghia coerulescens (Laurillard, 1832) as type species. The validity of Berghia has been questioned by some authors, who have considered it a junior synonym of Spurilla Bergh, 1864. The lack of consensus has caused confusion, blurring the differences between these two genera. A recent molecular phylogeny of Aeolidiidae supported the monophyly of Berghia and helped to resolve the controversy about its relationship with Spurilla. Here, specimens of Berghia from the eastern and western Atlantic were examined from molecular and morphological points of view. Berghia was found to be monophyletic, although its relationship with other aeolidiids was not resolved. The morphological studies corroborate our molecular findings and differences in external coloration can distinguish closely related species. So far, Berghia comprises 10 species: B. coerulescens, B. verrucicornis, B. norvegica, B. benteva, B. creutzbergi, B. columbina, B. rissodominguezi, B. stephanieae, B. marcusi and a new species from Senegal, B. marinae.
Determinants of the high admission blood pressure in mild-to-moderate acute intracerebral hemorrhage.

BACKGROUND AND PURPOSE An early elevation in blood pressure (BP) is common after spontaneous intracerebral hemorrhage (ICH), has various potential causes, and is predictive of poor outcome. We aimed to determine the predictors of this phenomenon, in pooled analyses of the Intensive Blood Pressure Reduction in Acute Cerebral Hemorrhage Trials [INTERACT1 (n = 404) and INTERACT2 (n = 2829)]. METHODS INTERACT trials were international, open, blinded endpoint, randomized controlled trials of patients with spontaneous ICH (<6 h) and elevated SBP (150-220 mmHg) assigned to intensive (target SBP < 140 mmHg) or guideline-recommended (SBP < 180 mmHg) treatment. Multivariable linear and logistic regression models were used to determine associations between baseline variables and the high admission BP, with continuous and binary SBP measures, respectively. RESULTS Among 3233 patients (mean age 63 years; 37% female; baseline mean SBP 179 mmHg), both analytic approaches showed significant positive associations of high admission BP with history of hypertension, admission hyperglycemia at least 6.5 mmol/l, elevated heart rate, and greater neurological severity (National Institutes of Health Stroke Scale scores); and significant negative associations with prior use of antithrombotic agents and longer time from onset to randomization. CONCLUSION The high admission BP of mild-to-moderate acute ICH is related to autonomic nervous system activated 'stress' rather than hematoma location and mass effect. CLINICAL TRIAL REGISTRATION URL: http://www.clinicaltrials. gov. Unique identifier: NCT00226096 and NCT00716079.
Parent-mediated Behavioral Intervention for Treatment Behavioral Excesses in Children With Autism Spectrum Disorder

* Corresponding Author: Hamidreza Pouratemad, PhD. Address: Department of Cognitive Psychology, Institute for Cognitive and Brain Sciences, Shahid Beheshti University, Tehran, Iran. Tel: +98 (21) 29902512 E-mail: h-pouretemad@sbu.ac. ir 1. Department of Psychology and Health, Faculty of Educational Science and Psychology, Shahid Beheshti University, Tehran, Iran. 2. Department of Cognitive Psychology, Institute for Cognitive and Brain Sciences, Shahid Beheshti University, Tehran, Iran. 3. Department of Psychology, Faculty of Educational Sciences and Psychology, Shahid Beheshti University, Tehran, Iran. 4. Department of Psychology, Faculty of Educational Sciences and Psychology, University of Mohaghegh Ardabili, Ardabil, Iran. Esmaeil Shiri1 ,*Hamidreza Pouratemad2 , Jalil Fathabadi3 , Mohammad Narimani4
A method for censusing the greater white-nosed monkey in northeastern Gabon using the population density gradient in relation to roads

This paper presents a method for estimating monkey numbers in a large area of forest where there is a gradient of monkey densities. The method is illustrated using data collected in the northeastern forests of Gabon during an earlier project. These forests are sparsely populated and there are few roads. The density of Cercopithecus nictitans increases with distance from the nearest road. A geographic information system (GIS) divided the forest into bands of increasing distance from the nearest road. The number of monkeys in each band is the product of the monkey density in that band and the area of the band. Summing across bands gives the population estimate; the standard error can be estimated by bootstrapping. The optimum sample size can be estimated by simulation. Combining estimates of the density gradient with a GIS is a cost-effective method of censusing primates in extensive forests.
Phase II Trial of Lenalidomide in Patients with Relapsed or Refractory Hodgkin Lymphoma

Introduction: Patients (pts) with Hodgkin Lymphoma (HL) that has relapsed after or is refractory to primary therapy and subsequent high dose chemotherapy with autologous stem cell transplantation (ASCT) cannot be cured with conventional treatments. As various cytokines (IL-6,12 and 13), NF-KB and angiogenic factors have been implicated in the pathophysiology of HL, we postulated that lenalidomide, a novel agent with both immunomodulatory and anti-angiogenic properties would have activity in the relapsed (REL) or refractory (REF: defined as progression on or within 3 months of primary therapy) setting. Methods: The treatment regimen consisted of lenalidomide 25 mg PO days 1–21 on a 28 day cycle. CT scans of the chest, abdomen and pelvis were obtained at baseline and were repeated every 2 cycles or earlier at the investigators’ discretion. A Fleming two stage trial design was chosen and a calculated sample size of 30 was determined based on an alpha error < 0.05 and power of 0.80 and a response proportion of 0.20 to consider lenalidomide active. Serum/plasma specimens at baseline and on treatment were collected for cytokine analysis. Data analysis was performed in July 2008 after the first stage (15 patients) were accrued. Responses were categorized by International Workshop Criteria (Cheson JCO 1999) and toxicity was assessed by NCI common toxicity criteria v3.0. Results: 15 pts have been accrued with 14 evaluable patients to date. The median age was 37 (range 18–74) with 7 female pts. ECOG performance status was 0: (2) 1: (9) and 2: (4). The median number of prior chemotherapy regimens was 2 (range 1–4). All pts (except one pt on a pediatric protocol had received ABVD-type primary chemotherapy and 9/15 received prior radiotherapy. 10 pts had undergone prior ASCT with 10 patients having REF and 5 pts with REL disease following primary chemotherapy. 8 pts had disease recurrence within 1 year post ASCT. Of non-ASCT pts, 2 pts were refractory to chemotherapy and 3 pts were ineligible (age and/or comorbidity). The median number of treatment cycles/pt was 3 (range 0–10) with 1 pt enrolled but not starting therapy due to rapid disease progression. Best response was a PR in 2 cases (confirmed by 3rd independent radiologist in 1), and SD in 7 pts. Six pts discontinued therapy because of PD and 5 for toxicity; 4 pts remain on treatment. Median time to progression was 3.2 months and overall survival was 9.1 months. Grade 3–4 toxicities included: neutropenia:4 (1 pt had febrile neutropenia following 1 cycle of treatment), thrombocytopenia:4 and anemia:3. Five pts developed skin rash (2: grade 2) and there was 1 case of erythema multiforme. Conclusions: Preliminary results of this phase II study including heavily pre-treated pts with HL suggest lenalidomide has some evidence of activity. Toxicity is manageable although hematologic side effects are common. These results suggest that lenalidomide warrants further study and the second stage of accrual is ongoing.
Recent drastic changes in the gammarid fauna (Crustacea, Amphipoda) of the Vistula River deltaic system in Poland caused by alien invaders

During the last decade of 20th century, the nonindigenous gammarid species Gammarus tigrinus, Dikerogammarus haemobaphes, Pontogammarus robustoides and Obesogammarus crassus invaded the lower Vistula River and its deltaic, partly brackish regions. G. tigrinus, an oligohaline North‐American species, was introduced to western Europe in the 1950s; the remaining three species are oligohaline/freshwater Ponto‐Caspian species. All these species are now invading central and western Europe using the network of man‐made canals connecting different European river systems. In the Vistula River, the native European freshwater gammarid species Gammarus pulex and G. varsoviensis were replaced in the 1920s by the Ponto‐Caspian Chaetogammarus ischnus (syn. Echinogammarus ischnus), which in turn has been outnumbered by the more recent invasions of D. haemobaphes and P. robustoides. In brackish waters, the native Atlantic‐boreal species Gammarus zaddachi and Gammarus duebeni are replaced or at least outnumbered by G. tigrinus, P. robustoides and O. crassus. Possible invasion routes are discussed.
Preliminary experience in the management of brain and skull-base tumors with microwave ablation; feasibility guided by ultrasound, report from 23 cases

Background: In surgery involving brain tumors, the use of new tools or equipment that allows for better results and improvement in the quality of life of the patients is mandatory. Microwave ablation (MWA) is a technique that has been used effectively since 1994 in the management of different kinds of tumors. The authors present their surgical experience with 23 cases of brain and skull-base tumors using MWA technique. Methods: In all, 23 cases diagnosed with brain and skull-base tumors are described; all of these were treated with MWA as unique technique as a complement to conventional microsurgical tumor resection. In all cases, ultrasound imaging guidance was used. A thin antenna (caliber 14.5; MedWaves) was positioned through ultrasound images to a central intratumoral area, and then energy was applied for 1–3 min until the temperature sensor in the proximal position of the antenna reached 80–100°C. Through transoperative Doppler ultrasound images and surgical microscopy, changes in the generated ablation were observed. The said ablation led to a decrease in intratumoral blood flow, and the adjacent vascular and cerebral structures were preserved. Results: The application of MWA during brain surgery was regarded as safe in all cases, as no permanent additional neurological deficit was detected. Intratumoral vascular flow was also reduced and tumor resection was facilitated. Likewise, a reduction in tumor volume was noted, and in others in whom the ablation was applied as a single therapy, a progressive destruction of the tumor was observed. Conclusion: MWA can be a useful tool as a single therapy or as a complement to conventional techniques for the surgical resection of brain and skull-base tumors. It was a safe method in all cases, producing a decrease in intratumoral blood flow, and this procedure facilitates the microsurgical resection of the lesion.