Miracle-dz/UniFAR-FTUs huggingface dataset:
Earnings management to achieve industry-average profitability in Japan

ABSTRACT This study examines earnings management activities to achieve industry-average profitability in Japanese firms. I focus on Japanese firms because they tend to be preoccupied with the activities and profitability of industry competitors. I find that firms just meeting or slightly beating industry-average profitability (JUSTMEET_PEER firms) are positively related to real and accrual-based earnings management. I also find that the positive relationship between JUSTMEET_PEER firms and real earnings management is stronger when the JUSTMEET_PEER firms operate in more competitive industries. Finally, similar evidence is found for firms that just meet and slightly beat industry-average forecast profitability. These findings suggest that Japanese firms tend to regard industry-average profitability as an important benchmark and are likely to engage in earnings management to achieve the benchmark.
Direct Amplitude Control for Voice Coil Motor on High Frequency Reciprocating Rig

High-frequency reciprocating rig (HFRR) that utilizes direct drive voice coil motor (VCM) is designed to perform pin-on-flat tribotest such as assessing the lubricity of fuel. In this article, we propose direct amplitude control to maintain the amplitude of high-frequency reciprocating motion of VCM on HFRR subjects to frictional load. First, the mathematical model of HFRR is developed, which takes the effect of frictional load into consideration. Subsequently, direct amplitude control is proposed, which takes the error of amplitude rather than position error as performance index. It consists of an amplitude regulator and an offset compensator. Analysis and simulations of the proposed control method are presented as well. Finally, the proposed control method is deployed to a digital signal processor on an HFRR prototype experimental platform. The experiment results indicate a significant improvement of the performance of VCM-based HFRR in terms of amplitude accuracy in high-frequency band compared with that given by traditional PI control. The results also suggest the instability of PR control in this case.
An audit of dermatoses at Baqai Institute of Skin Diseases, Karachi

Background Epidemiology offers one of the most powerful direct methods of evaluating skin diseases in human population. The study comprises an audit of the patients presenting in the outpatient department of B aqai I nstitute of S kin D iseases (BISD), during the calendar year 2002. Patients and methods A total of 13105 patients presented in the outpatient department during the said period. Their clinical diagnosis and results of relevant investigations were recorded. Results Patients belonged to all age groups and both sexes with 6684 (51%) females and 6421 (49%) males. The most common disease as a single entity was found to be scabies (15.4%) . However, as a group, eczema accounted for 25% of the patients, followed by fungal infections (12.6%), acne (8.5%) and bacterial infections (6.4%). Other important diseases were melasma (4%), androgenetic alopecia (3.2%), diffuse alopecia (2.7%), urticaria (2.4%), psoriasis (2.1%), viral infections (1.7%), alopecia areata (1.5%), lichen planus (1.3%), and vitiligo (1.1%). Other less frequently reported diseases included drug eruptions, pediculosis, post inflammatory hypo- and hyperpigmentation, generalized pruritus, oral ulcers, miliaria, xanthelasma, milia, striae, palmoplantar keratoderma, leishmaniasis, leprosy, keloid and vasculitis. Some rare diseases were pityriasis rosea, angioedema, ichthyosis, canities, scleroderma, systemic lupus erythematosus and pemphigus. There were occasional case reports of porokeratosis of Mibelli, Bowen’s disease, rosacea, mastocytosis and histiocytosis. Conclusion Pattern of dermatoses at ‘BISD’ is much the same as in other cities of Pakistan with minor differences.
Regional Thermodynamic Characteristics Distinguishing Long- and Short-Duration Freezing Rain Events over North America

Freezing rain is an especially hazardous winter weather phenomenon that remains particularly challenging to forecast. Here, we identify the salient thermodynamic characteristics distinguishing long-duration (six or more hours) freezing rain events from short-duration (2–4 h) events in three regions of the United States and Canada from 1979 to 2016. In the northeastern United States and southeastern Canada, strong surface cold-air advection is not common during freezing rain events. Colder onset temperatures at the surface and in the near-surface cold layer support longer-duration events there, allowing heating mechanisms (e.g., the release of latent heat of fusion when rain freezes at the surface) to act for longer periods before the surface reaches 0°C and precipitation transitions to rain. In the south-central United States, cold air at the surface is replenished via continuous cold-air advection, reducing the necessity of cold onset surface temperatures for event persistence. Instead, longer-duration events are associated with warmer and deeper >0°C warm layers aloft and stronger advection of warm and moist air into this layer, delaying its erosion via cooling mechanisms such as melting. Finally, in the southeastern United States, colder and especially drier onset conditions in the cold layer are associated with longer-duration events, with evaporative cooling crucial to maintaining the subfreezing surface temperatures necessary for freezing rain. Through an improved understanding of the regional conditions supporting freezing rain event persistence, we hope to provide useful information to forecasters in their attempt to predict these potentially damaging events.
Self-reported psychopathy and aggression motivation: a role for emotions?

ABSTRACT The current study examined the psychopathy-aggression relationship by considering different forms of aggression, including aggressive motivation. Emotions were explored as useful in understanding any emerging relationship, notably those consistent with detachment and sensitivity/poor regulation. In three studies, involving non-offending samples (Study one: n = 150, 47 men, 103 women; Study two: n = 442, 314 men, 123 women, five not disclosed; Study three: n = 200, 100 men and 100 women), it was predicted that higher levels of psychopathy would be associated with reports of higher overall, proactive and reactive aggression, and that the association would be moderated by emotion. Specifically, it was predicted that emotion regulation difficulties would associate with higher levels of reactive but not proactive aggression, and that proactive aggression would involve a lack of emotion. Findings generally supported the predictions. The role of emotion-regulation difficulties as a mediator between psychopathy and reactive aggression, and greater emotional detachment as a mediator between psychopathy and proactive aggression was demonstrated. The results demonstrate importance for the components of psychopathy and different aspects of emotion for the psychopathy-aggression link. Directions for future research and some implications for practice are outlined.
An Investigation into the Effective Factors in Comprehending English Garden-Path Sentences by EFL Learners

The present study aimed at highlighting the possible effects of age, proficiency level, and the structural composition of Garden-Path (GP) sentences on EFL learners' comprehension. 80 Iranian EFL learners were recruited from the initial pool of 114 participants based on the results of an English proficiency test; 40 advanced, and 40 intermediate learners were selected. Moreover, two age-groups of teenagers and adults were specified based on the study's necessities. In order to determine the accuracy and also the time needed for comprehension of GP sentences, a software application was designed, which provided learners with a set of GP and non-GP sentences and depicted the elapsed time for each participant to show the correct understanding of the presented sentences on the screen. As statistical analyses revealed, the participants, apart from age and proficiency levels, had less difficulty in comprehending non-GP items. It was also concluded that different types of GP sentences imposed different degrees of difficulty for the participants to comprehend. Furthermore, "proficiency level," unlike "age," was found to be a determining factor for the comprehension of GP sentences for Iranian EFL learners.
EXPRESSION OF ARGYROPHILIC NUCLEOLAR ORGANIZING REGION COUNTS AND PROLIFERATING CELL NUCLEAR ANTIGEN IN EPITHELIAL ODONTOGENIC TUMORS

INTRODUCTION: Odontogenic tumors are diverse groups of lesions derived from odontogenic tissues. Clinical behavior of these lesions varies widely, ranging from benign to malignant with differences in recurrence rate and growth pattern. A better understanding of the underlying molecular mechanisms will help to predict the course of odontogenic tumors and lead to the development of new therapeutic applications. Nucleolar organizer regions (NORs) are loops of DNA that codify the ribosomal RNA and are considered important for protein synthesis. The NORs stained histochemicaly by silver are named argyrophilic nucleolar organizer regions (AgNOR). Quantification of AgNOR represents a valuable parameter of cell kinetics and therefore cell proliferation. The number of AgNOR sites in malignant cells is significantly greater than those in their normal or benign counterparts. Proliferating cell nuclear antigen (PCNA) is a useful marker of cellular proliferation and DNA replication. Malignant tissue is characterized by an uncoordinated proliferating cell nuclear antigen (PCNA). OBJECTIVES: To evaluate the cell proliferation rate using the expression of Argyrophilic Organizing Region counts and Proliferating Cell Nuclear Antigen in epithelial odontogenic tumors and to assess the usefulness of AgNOR and PCNA as markers in malignant potential of epithelial odontogenic tumors. MATERIALS AND METHODS: This study was done on 45 surgical specimens of epithelial odontogenic tumors and one control specimen from normal tooth germ.The tissue biopsies were processed and paraffin sections were prepared. Hematoxylin and eosin-stained sections were examined for diagnosis. Other sections were subjected to AgNORhistochemical technique and immunohistochemical staining for PCNA. Immunohistochemical staining was performed using a Labeled Strept-Avidin Biotin complex method (LSAB). RESULTS: The mean AgNOR count of tooth germ was 1.21 and the benign odontogenic tumors was 1.862. The highest AgNOR count was recorded in Ameloblastic carcinoma and lowest was seen in adenomatoid odontogenic tumor. Statistically significant difference in AgNOR counts of ameloblastoma and adenomatoid odontogenic tumor, ameloblastoma and calcifying epithelial odontogenic tumor, benign odontogenic tumors and ameloblastic carcinoma were seen. AgNORs in ameloblastic carcinoma were more in number and more widely distributed.The highest mean value of PCNA-positive cell percentage was demonstrated in ameloblastic carcinoma followed by ameloblastoma. A significant difference was noted when the PCNA value of ameloblastoma was compared with that of ameloblastic carcinoma. CONCLUSIONS: AgNOR technique may be considered a good indicator of cell proliferation in epithelial odontogenic tumors.The PCNA expression, along with the clinical features, can predict the aggressiveness, chances of recurrence and malignant potential of these tumors.
A comparative study between the efficacy of local intra-myometrial injection of vasopressin and octreotide acetate, in reducing blood loss during myomectomy

Uterine myomata are the most frequent tumours of the female genital tract affecting 20–50% of all women, with an increased incidence in the later years of a woman’s reproductive life. Myoma is mostly asymptomatic. Size and location are the main factors that determine if a myoma leads to symptoms and problems. Important symptoms include abnormal uterine bleeding, abdominal discomfort, bloating, painful defecation, backache, urinary frequency or retention and infertility. It is associated with impairment of Health-Related Quality of Life (HRQOL). Patients have multiple options in the management of uterine myomas including observation, ABSTRACT
Labour Share and Economic Growth in OECD Countries

ABSTRACT We propose a theoretical model that economic growth rate is a strictly concave function of labour share: Growth rate increases with labour share and decreases after reaching the peak. If wage rates are determined through bargaining between labour unions and employers instead of competition in markets, the labour share deviates from the competitive equilibrium level. When this occurs, the economic growth rate is lower than that in the competitive equilibrium, and the growth rate decreases with the increasing labour share. Our empirical analyses of the 23 OECD countries’ balanced panel between 1980 and 2008 confirm our theoretical model.
Interaction between Antihypertensive Therapy Class and Pulse Pressure on Outcomes Following Acute Ischemic Stroke

Goal: The effect of pulse pressure and interactions with type of antihypertensive therapy on mortality after acute ischemic stroke has not been previously evaluated. Materials and Methods: A retrospective cohort study was conducted to evaluate the independent and interactive effects of pulse pressure and antihypertensive class (specifically angiotensin converting enzyme inhibitor/angiotensin type 1 receptor blocker, or beta blocker) on mortality following acute ischemic stroke. Findings/Conclusions: 343 patients were identified with 49 months of follow-up. Baseline pulse pressure was 64 mmHg and age was 66.5 years. Patients were divided at a pulse pressure of 70. Patients with pulse pressure ≥ 70 were older (p < 0.001) and had higher comorbid vascular burden (p = 0.031) than those with pulse pressure < 70. Pulse pressure did not remain a significant predictor of follow-up mortality after adjustment for baseline comorbidities. Angiotensin converting enzyme inhibitor/angiotensin type 1 receptor blocker based therapy was associated with lower follow-up mortality when beta blocker was not used in pulse pressure < 70 group (odds ratio 0.07, 95% confidence interval 0.01 - 0.48). Prospective analysis will be needed to confirm the protective effect of angiotensin converting enzyme inhibitor/angiotensin type 1 receptor blocker based on pulse pressure in acute ischemic stroke.
A comparative study of benzalkonium chloride-free latanoprost versus benzalkonium chloride-preserved latanoprost on ocular surface health in patients of primary open angle glaucoma

Background: Prolonged use of anti-glaucoma therapy leads to development of ocular surface disease (OSD). The purpose of this study was to compare the effect of Benzalkonium chloride (BKC)-free latanoprost and Benzalkonium chloride (BKC)-preserved latanoprost on ocular surface health in patients of primary open angle glaucoma (POAG). Methods: This was a prospective, open-label, randomized, interventional, switch trial. 30 established cases of POAG who were already on BKC-preserved latanoprost for atleast more than three months were enrolled. Their Schirmer test and Tear film break-up time (TBUT) were recorded at the baseline. They were required to answer an ocular surface disease index (OSDI) questionnaire from which an OSDI score was calculated. They were switched to BKC-free latanoprost for another three months. On their follow-up visit at 6 weeks and 12 weeks, Schirmer test and Tear film break up time were performed again and OSDI score was calculated. Results: Schirmer test increased from 6.73±3.77 mm at baseline to 9.53±3.67 mm at 6 weeks and 11.97±3.53 mm at 12 weeks (p=0.001). Mean TBUT improved significantly from 6.77±3.82 seconds at baseline to 8.63±3.91 seconds at 6 weeks to 10.47±3.76 seconds at 12 weeks (p=0.001). OSDI score decreased from 31.55±23.32 at baseline to 23.42±21.93 at 6 weeks to 15.82±20.10 at 12 weeks (p=0.001). Conclusions: BKC-free latanoprost led to improvement in tear film status or ocular surface health of glaucoma patients as compared to BKC-preserved latanoprost.
One-year visual and astigmatic outcomes of keratoconus patients following sequential crosslinking and topography-guided surface ablation: the TOPOLINK study.

PURPOSE To evaluate long-term visual and astigmatic outcomes of sequential corneal crosslinking (CXL) followed by topography-guided photorefractive keratectomy (PRK). SETTING Single-practice outpatient setting. DESIGN Retrospective case review. METHODS This is a single-surgeon retrospective case review of eyes with keratoconus undergoing sequential CXL and then topography-guided PRK. Change in uncorrected distance visual acuity (UDVA), corrected distance visual acuity (CDVA), topographic, refractive, and keratometric astigmatism was analyzed using power vector analyses at baseline, 6 months, and 12 months after topography-guided PRK. Changes in higher-order aberrations (HOAs), posterior astigmatism, spherical equivalent (SE), and central corneal thickness (CCT) were also analyzed. Correlations between age, time between CXL and PRK, sex, manifest SE, CCT, maximum and average keratometric values, and HOAs were evaluated for significance. RESULTS Of the 62 eyes studied, regardless of refractive treatment, topography-guided PRK following CXL in patients with keratoconus improved CDVA (mean 20/30; 2-line improvement) and UDVA (mean 20/50; 4-line improvement). Over 12 months, visual acuity continued to improve across all eyes treated (P < .001). Overall, there were significant improvements in corneal astigmatism, maximum keratometry, mean keratometry, SE, posterior astigmatism, and total HOAs. No significant correlations were found between age, sex, time elapsed between CXL and PRK, and age at the time of either procedure on final visual acuity. CONCLUSIONS Results of this study reinforced previous findings that topography-guided PRK in previously cross-linked keratoconus eyes proves to be an efficacious and safe method for improving visual acuity and reducing irregular corneal astigmatism, with continued improvement.
Board Structure and Corporate’s Performance: Evidence from Private Education Companies

This paper investigates the effect of board structure of Malaysian private educational companies towards their firm’s corporate performance. The average board size in this study is three and the percentage of women on board is about 40%. In addition, seventy six percent of the firm is having women as their director. By examining the relationship between board structure (board size and, woman on board) and the firm performance, our study shows that board size has a significant negative relationship with firm performance. However, women on board show significant positive effect on corporate performance. Our results imply that larger board will reduce firm performance, while women on board may create higher firm performance. These findings suggest that firm with large board size may encounter more agency issues in monitoring and controlling the members on board. On the other hand, firms with more women on board may have better corporate performance, as claimed by women are good in term of understand the market needs and bringing creativity and quality solution in decision making. More women in the board in some extent improve corporate performance in private education companies. The study could be extended with variables such as ownership, board meeting, director social network and other on corporate performance that could give significant interest of many stakeholders.
Photo‐Disassembly of Membrane Microdomains Revives Conventional Antibiotics against MRSA

Confronted with the rapid evolution and dissemination of antibiotic resistance, there is an urgent need to develop alternative treatment strategies for drug-resistant pathogens. Here, we present an unconventional approach to restore the susceptibility of methicillin-resistant S. aureus (MRSA) to a broad spectrum of conventional antibiotics via photo-disassembly of functional membrane microdomains. The photo-disassembly of microdomains is based on effective photolysis of staphyloxanthin, the golden carotenoid pigment that gives its name. Upon pulsed laser treatment, cell membranes are found severely disorganized and malfunctioned to defense antibiotics, as unveiled by membrane permeabilization, membrane fluidification, and detachment of membrane protein, PBP2a. Consequently, our photolysis approach increases susceptibility and inhibits development of resistance to a broad spectrum of antibiotics including penicillins, quinolones, tetracyclines, aminoglycosides, lipopeptides, and oxazolidinones. One Sentence Summary Using photons to crash S. aureus cell membrane and its formidable defense against a broad spectrum of antibiotics.
Prevalence of Weak D (Du) in Blood Donors in a Referral Teaching Hospital

Background: Rh D is the most important Blood Group antigen after ABO Blood group antigen for transfusion purpose. All negative blood units by routine methods must be tested to detect weak D using IAT method. When the test for D and D u is positive, the label should read Rh(D) Positive . When the test for D and D u is negative, the label should read Rh(D) Negative. Objective: To know the prevalence of weak D in the donor population. No study has been done in this part of the country earlier. It will help in the knowledge of weak D, which is very important for better patient care and prevent allo-immunzation in blood recipients. Materials and Methods: Blood samples were tested by ID Gel technique or by tube method with two anti D reagents - anti-D IgM monoclonal and blend of anti-D IgMaIgG. All negative samples were further tested for weak D in IAT phase by LISS/Coombs' gel card. Results: A total of 13043 samples were tested from January 2011 to December 2013. 12196 were Rh positive and 847 were Rh D negative. Weak D was positive in 8 samples. Conclusion: The study shows the prevalence of weak D as 0.07% in blood donors who were primarily from in and around Jalandhar in Punjab. These donors may have posed problem to the recipients of blood and blood product and their detection prevented them from alloimunisation.
Effects of Jet Induced by String-type Plasma Actuator on Flow Around Three-Dimensional Bluff Body and Drag Force

An experimental investigation of active flow control on a three-dimensional (3D) curved surface bluff body was conducted by using a string-type plasma actuator. The 3D bluff body model tested in this study was composed of a quarter sphere and a half cylinder, and the Reynolds number based on the diameter of half cylinder was set at 1.3 × 104. The modulation drive was adopted for flow control, and the control effects of variations in dimensionless burst frequency (fm+) normalized by the width of the model and freestream velocity were studied. Velocity distributions analyzed by particle image velocimetry showed that the recirculation region behind the model shrank due to the flow control. The static pressure distributions on the back surface of the model tended to decrease under any fm+ set in this study, especially in the ranges of 0.40 ≤ fm+ ≤ 0.64. The drag coefficient reached its maximum value under the similar ranges of fm+. Although the aerodynamic wake sharpening was observed due to the flow control, the entrainment of separated flow into the back surface of the model was enhanced. This scenario of wake manipulation was considered to be responsible for increasing drag acting on the model.