Miracle-dz/UniFAR-FTUs huggingface dataset:
Are IFRS and US-GAAP already comparable?

SEC (the U.S. Securities and Exchange Commission) release no. 338879 eliminated the need for US-listed foreign companies that prepare financial statements in accordance with IFRS (International Financial Reporting Standards) as issued by the International Accounting Standards Board (IASB) to reconcile their financial statements to USGAAP (U.S. generally accepted accounting principles). This study updates the literature on changes in the difference between IFRS and US-GAAP and their value relevance. The evidence shows that net income reported per IFRS as endorsed by EU (European Union) has significantly increased in comparability to that per US-GAAP from 2004 to 2006. However, reconciliation from IFRS to US-GAAP for reported net income is still found to be value relevant. In addition, the comparability between net asset per IFRS and that per US-GAAP is yet to be enhanced. Significant difference is found between IASB-IFRS (IFRS as issued by International Accounting Standards Board) and EUIFRS (IFRS as endorsed by European Union) reported net income in their comparability to US-GAAP reported net income.
Characterizationofthe sgtR 1 and sgtR 2 genesand their role in regulating expressionofthe sprT gene encodingStreptomyces griseus trypsin

The sgtR1 and sgtR2 genes encoding putative regulators similar to the Aha1 and ArsR families, respectively, were identified downstream from the sprT gene. To investigate their function, expression vectors containing various combinations of sprT, sgtR1, and sgtR2 were transformed into Streptomyces lividans and Streptomyces griseus. The trypsin activity levels produced by S. lividans harboring pWHM3-TR2 (sprT and sgtR2) or pWHM3-TR1R2 (sprT, sgtR2, and sgtR2) were, respectively, 6.6 or 8.9 times that of S. lividans transformed with pWHM3-T (sprT). In the pWHM3-TR1R2 transformant, the transcription of sprT consistently occurred during the earlier stages of growth and was maintained at a higher level throughout the 6 days of cultivation. Streptomyces griseus IFO13350 harboring pWHM3-TR1R2 also produced trypsin activity 2.1 times that of the pWHM3-T transformant. However, all S. griseus DadpA transformants produced lower SGT activity than the wild-type strain, and none could overcome the deficiency in AdpA transcriptional activator, suggesting that AdpA is an absolute prerequisite for sprT expression. The sprT transcript was detected at a high level only in the wild-type strain, but the sgtR1 and sgtR2 transcript levels were very similar between the S. griseus IFO13350 and DadpA strains. This clearly demonstrates that the transcription of the sgtR1 and sgtR2 genes is not dependent on AdpA and that they are therefore not members of the AdpA regulon.
A tunnel and a traffic jam: How transition disks maintain a detectable warm dust component despite the presence of a large planet-carved gap

We combined hydrodynamical simulations of planet-disk interactions with dust evolution models that include coagulation and fragmentation of dust grains over a large range of radii and derived observational properties using radiative transfer calculations. We studied the role of the snow line in the survival of the inner disk of transition disks. Inside the snow line, the lack of ice mantles in dust particles decreases the sticking efficiency between grains. As a consequence, particles fragment at lower collision velocities than in regions beyond the snow line. This effect allows small particles to be maintained for up to a few Myrs within the first astronomical unit. These particles are closely coupled to the gas and do not drift significantly with respect to the gas. For lower mass planets (1$M_{\rm{Jup}}$), the pre-transition appearance can be maintained even longer because dust still trickles through the gap created by the planet, moves invisibly and quickly in the form of relatively large grains through the gap, and becomes visible again as it fragments and gets slowed down inside of the snow line. The global study of dust evolution of a disk with an embedded planet, including the changes of the dust aerodynamics near the snow line, can explain the concentration of millimetre-sized particles in the outer disk and the survival of the dust in the inner disk if a large dust trap is present in the outer disk. This behaviour solves the conundrum of the combination of both near-infrared excess and ring-like millimetre emission observed in several transition disks.
Title Seroprevalence of pandemic H 1 N 1 antibody among health care workers in Hong Kong following receipt of monovalent 2009 H 1 N 1 influenza vaccine

Background: Healthcare workers in many countries are recommended to receive influenza vaccine to protect themselves as well as patients. A monovalent H1N1 vaccine became available in Hong Kong in December 2009 and around 10% of local healthcare workers had received the vaccine by February 2010. Methods: We conducted a cross-sectional study of the prevalence of antibody to pandemic (H1N1) 2009 among HCWs in Hong Kong in February–March 2010 following the first pandemic wave and the pH1N1 vaccination campaign. In this study we focus on the subset of healthcare workers who reported receipt of non-adjuvanted monovalent 2009 H1N1 vaccine (Panenza, Sanofi Pasteur). Sera collected from HCWs were tested for antibody against the pH1N1 virus by hemagglutination inhibition (HI) and viral neutralization (VN) assays. Results: We enrolled 703 HCWs. Among 104 HCWs who reported receipt of pH1N1 vaccine, 54% (95% confidence interval (CI): 44%–63%) had antibody titer $1:40 by HI and 42% (95% CI: 33%–52%) had antibody titer $1:40 by VN. The proportion of HCWs with antibody titer $1:40 by HI and VN significantly decreased with age, and the proportion with antibody titer $1:40 by VN was marginally significantly lower among HCWs who reported prior receipt of 2007–08 seasonal influenza vaccine (odds ratio: 0.43; 95% CI: 0.19–1.00). After adjustment for age, the effect of prior seasonal vaccine receipt was not statistically significant. Conclusions: Our findings suggest that monovalent H1N1 vaccine may have had suboptimal immunogenicity in HCWs in Hong Kong. Larger studies are required to confirm whether influenza vaccine maintains high efficacy and effectiveness in HCWs. Citation: Zhou Y, Ng DMW, Seto W-H, Ip DKM, Kwok HKH, et al. (2011) Seroprevalence of Pandemic H1N1 Antibody among Health Care Workers in Hong Kong Following Receipt of Monovalent 2009 H1N1 Influenza Vaccine. PLoS ONE 6(11): e27169. doi:10.1371/journal.pone. 0027169 Editor: Cécile Viboud, National Institutes of Health, United States of America Received May 13, 2011; Accepted October 11, 2011; Published November 10, 2011 Copyright: 2011 Zhou et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Funding: This work has received financial support from the Area of Excellence Scheme of the Hong Kong University Grants Committee (grant no. AoE/M-12/06). The funding body was not involved in the collection, analysis, and interpretation of data, the writing of the article, or the decision to submit it for publication. Competing Interests: BJC has received research funding from MedImmune Inc., a manufacturer of influenza vaccines. DKMI has received research funding from Roche. This does not alter the authors’ adherence to all the PLoS ONE policies on sharing data and materials. The authors report no other potential conflicts of interest. * E-mail: bcowling@hku.hk
Different design approaches to structural fire safety

Fire has always been a major threat for buildings constructions, leading to consequences that can affect both the safety of people and the integrity of the structure. The aim of this paper is to highlight how both safety issues are addressed in the framework of current design practices for fire safety of steel constructions. In particular, three distinct approaches are distinguished and applied to the case study of a steel car park: 1) design for resistance class; 2) design for fully developed fire; 3) advanced design. A systematic analysis of the different aspects of the first two prescriptive approaches and a comparison of the resulting designs is presented. With respect to the third performance-based approach, an example of advanced investigations for fire design is carried on one frame of the car park and a focus is made on the collapse mechanisms of steel frames, such as sway and non-sway collapse modes.
Russian Revenues from Oil and Gas Exports: Flow and Taxation

A senior Japanese economist traces the flows of revenue derived from oil and gas exports through the Russian economy. The author examines the use of revenues and investigates their contribution to Russia's state and regional budgets in the form of taxes. After detailing the methodological difficulties encountered in measuring revenue streams statistically, he proceeds to approximate their magnitude through intensive use of input-output table data and budget statistics provided by the Russian Federation Ministry of Finance. His investigation of the list of destination countries for Russian oil and petroleum products exports has interesting implications for the study of capital flight from Russia to the West. Journal of Economic Literature, Classification Numbers: F14, H20, Q43. 10 tables, 37 references.
Rural Land Rights Reform and Agro-Environmental Sustainability: Empirical Evidence from China

Abstract The landscape of China’s rural land market has been changed by several significant land right reforms since the 1970s. It is always of great interest to both the government and the public to gauge the effectiveness of these reforms. We address this question by investigating the impact of a recent land use right reform, namely, the ‘Three Rights Separation Policy’, on agro-environmental sustainability. By separating land management right from land contracted management right, this new reform is believed to be a powerful tool to encourage land transfer, optimize land resource allocation, and increase the economy of scale in the agriculture sector. Using a PSM-DID model applied to panel data for the years 2008 and 2014, our study demonstrates that the new policy also increases the use of organic fertilizers by 48.641 kg/mu in total, which is a very important step to ensure agro-environmental sustainability in China. The new policy is more effective in encouraging the application of organic fertilizer when the issuing of land certificates is enforced and administrative barriers to land right transfers are removed. The findings add value to the growing literature on rural land right reforms in China and may also have significant implications in developing countries with similar rural land tenure systems and underdeveloped land and labor markets.
Requirement of Ileal Digestible Lysine for European Growing and Finishing Pigs under Tropical Conditions

Thirty crossbred barrows averaging 24 kg body weight (BW) were used to investigate the ileal digestible lysine requirement of growing (20-40 and 40-65 kg BW) and finishing pigs (65-90 kg BW). Basal diets based on broken rice, rice bran and peanut meal were fortified with four incremental additions of L-lysine-HCl with an interval of 0.15 %. The dietary lysine contents ranging from 0.65 to 1.25 % for period 20-40 kg, 0.55 to 1.15 % for period 40-65 kg and 0.50 to 1.10 % for period 65-90 kg. Conventional control diets, containing 18.8, 16.4 and 13.8 % crude protein (CP) were also included. Daily gain, N retention , plasma urea nitrogen (PUN) during each of the 17 day balance were measured. Increasing dietary lysine content improved daily gain and protein deposition significantly (p < 0.05) for the growing periods but did not significantly affect in the finishing period. Conversely, the concentration of PUN decreased as dietary lysine concentration increased. Broken-line regression analysis determined the total dietary lysine requirements needed to optimize the daily gain, N retention and PUN as being 11.1, 16.8 and 20.0 g/d for the three stages of growth, respectively. Based on the ileal digestible lysine in feedstuffs and the total lysine contents found to optimize performance, the ileal digestible lysine requirements of European growing and finishing pigs under tropical conditions were 9.9, 15.2 and 17.0 g/d, respectively.
A Simulation Study of Blast Furnace Hearth Drainage Using a Two-phase Flow Model of the Taphole

The drainage of the hearth plays an important role for the operation of the ironmaking blast furnace. An undisturbed extraction of the produced molten materials from the hearth is a prerequisite of a smooth operation of the high-temperature region, and a good mixing of liquid iron and slag in the taphole and runner helps desulfurize the iron. The flows of molten iron and slag in the blast furnace taphole have not received much attention, even though several investigators have studied the hearth drainage phenomena. In the present paper a two-fluid model of the taphole flow, based on an assumption of full stratification of the two liquids, is developed, and coupled with a simple material balance for the furnace hearth. Furthermore, the pressure loss of the liquids in the dead-man in front of the taphole inlet is considered. Simulations with the model are applied to illustrate how different factors affect the drainage, liquid levels and taphole flow. It is demonstrated that the in-furnace conditions play an important role for the flows and the flow distribution between iron and slag. The effects of key variables, such as coke-bed voidage and coke size, are illustrated and conclusions concerning their impact on the drainage are drawn.
ICT evaluation models and performance of medium and small enterprises

Abstract Building on prior research related to (1) impact of information communication technology (ICT) and (2) operational risk management (ORM) in the context of medium and small enterprises (MSEs), the focus of this study was to investigate the relationship between (1) ICT operational risk management (ORM) and (2) performances of MSEs. To achieve the focus, the research investigated evaluating models for understanding the value of ICT ORM in MSEs. Multiple regression, Repeated-Measures Analysis of Variance (RM-ANOVA) and Repeated-Measures Multivariate Analysis of Variance (RM-MANOVA) were performed. The findings of the distribution revealed that only one variable made a significant percentage contribution to the level of ICT operation in MSEs, the Payback method (β = 0.410, p < .000). It may thus be inferred that the Payback method is the prominent variable, explaining the variation in level of evaluation models affecting ICT adoption within MSEs. Conclusively, in answering the two questions (1) degree of variability explained and (2) predictors, the results revealed that the variable contributed approximately 88.4% of the variations in evaluation models affecting ICT adoption within MSEs. The analysis of variance also revealed that the regression coefficients were real and did not occur by chance
The ALHAMBRA survey⋆: B-band luminosity function of quiescent and star-forming galaxies at 0.2 ≤ z < 1 by PDF analysis

Aims. Our goal is to study the evolution of the B -band luminosity function (LF) since z ~ 1 using ALHAMBRA data. Methods. We used the photometric redshift and the I -band selection magnitude probability distribution functions (PDFs) of those ALHAMBRA galaxies with I ≤ 24 mag to compute the posterior LF. We statistically studied quiescent and star-forming galaxies using the template information encoded in the PDFs. The LF covariance matrix in redshift – magnitude – galaxy type space was computed, including the cosmic variance. That was estimated from the intrinsic dispersion of the LF measurements in the 48 ALHAMBRA sub-fields. The uncertainty due to the photometric redshift prior is also included in our analysis. Results. We modelled the LF with a redshift-dependent Schechter function affected by the same selection effects than the data. The measured ALHAMBRA LF at 0.2 ≤ z B * ∝ Qz is Q SF = −1.03 ± 0.08 and Q Q = −0.80 ± 0.08, and of log 10 φ ∗ ∝ Pz is P SF = −0.01 ± 0.03 and P Q = −0.41 ± 0.05. The measured faint-end slopes are α SF = −1.29 ± 0.02 and α Q = −0.53 ± 0.04. We find a significant population of faint quiescent galaxies with M B ≳ −18, modelled by a second Schechter function with slope β = −1.31 ± 0.11. Conclusions. We present a robust methodology to compute LFs using multi-filter photometric data. The application to ALHAMBRA shows a factor 2.55 ± 0.14 decrease in the luminosity density j B of star-forming galaxies, and a factor 1.25 ± 0.16 increase in the j B of quiescent ones since z = 1, confirming the continuous build-up of the quiescent population with cosmic time. The contribution of the faint quiescent population to j B increases from 3% at z = 1 to 6% at z = 0. The developed methodology will be applied to future multi-filter surveys such as J-PAS.
M ay 2 00 8 A Chebyshev criterion for Abelian integrals

We present a criterion that provides an easy sufficient condition in order that a collection of Abelian integrals has the Chebyshev property. This condition involves the functions in the integrand of the Abelian integrals and can be checked, in many cases, in a purely algebraic way. By using this criterion, several known results are obtained in a shorter way and some new results, which could not be tackled by the known standard methods, can also be deduced.
A polarity-driven nanometric luminescence asymmetry in AlN/GaN heterostructures

Group III Nitrides nanowires are well suited materials for the design of light emitting devices. The internal electric field created by spontaneaous and piezoelectric polarizations in these materials poses some difficulties, but also possible solutions, towards this goal. Here, we report on the high spatial asymmetry of the cathodoluminescence intensity across a GaN quantum well embedded in an AlN nanowire, when a 60 keV, 1 nm wide electron beam is scanned over this heterostructure. This asymmetry is remarkable between positions at different sides of the quantum well. We interpret this asymmetry as originating from the different drift directions of carriers due to the internal electric field. This interpretation is corroborated by the direct determination of the polarity with convergent beam electron diffraction. A precise knowledge of hole mobility and diffusion coefficients would allow an estimate of the electric field in the AlN segment of the nanowire.
Christ in Child Maltreatment Investigations Prevalence , Trajectories , and Risk Factors for Depression Among Caregivers of Young Children Involved

This study examines depression among caregivers of young children involved in investigations of child maltreatment, in terms of 12-month prevalence of depression across 5 to 6 years. Data were from the National Survey of Child and Adolescent Well-Being, a national probability study of 5,501 children investigated for maltreatment. The study sample comprised 1,244 female caregivers (95.5% biological mothers) of children not placed out of home and younger than 5 years old. About a quarter of caregivers had, at any given point, a score indicating major depression in the previous 12 months; across all follow-ups, 46% of caregivers had a score indicating major depression at some point. Depression was associated with caregivers’ report of intimate-partner violence and fair or poor health status. Caregivers of maltreated children are at substantial risk for depression that does not diminish over the course of 5 years. Assessing and providing assistance for intimate-partner violence and health problems may help decrease depression prevalence.
UvA-DARE ( Digital Academic Repository ) Looking at life through molecular vibrations : biomedical applications of CARS spectro-microscopy

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The Measurement of Cognitive Ability in Wave 12 of the HILDA Survey

This paper provides a statistical overview of three new cognitive ability measures collected in wave 12 of the HILDA Survey: (i) Backwards Digit Span; (ii) the Symbol Digits Modalities Test; and (iii) a 25-item version of the National Adult Reading Test. The paper: analyses willingness to participate (as reflected in item response); examines the evidence on the performance of the measures and the extent to which scores were influenced by external circumstances, interview mode, and interviewers; reports summary descriptive data; and presents cursory evidence on the extent to which the measures are predictive of outcomes, and more specifically the hourly wage among working-age employees.
Explosive lava‐water interactions in Elysium Planitia, Mars: Geologic and thermodynamic constraints on the formation of the Tartarus Colles cone groups

[1] Volcanic rootless constructs (VRCs) are the products of explosive lava-water interactions. VRCs are significant because they imply the presence of active lava and an underlying aqueous phase (e.g., groundwater or ice) at the time of their formation. Combined mapping of VRC locations, age-dating of their host lava surfaces, and thermodynamic modeling of lava-substrate interactions can therefore constrain where and when water has been present in volcanic regions. This information is valuable for identifying fossil hydrothermal systems and determining relationships between climate, near-surface water abundance, and the potential development of habitable niches on Mars. We examined the western Tartarus Colles region (25–27°N, 170–171°E) in northeastern Elysium Planitia, Mars, and identified 167 VRC groups with a total area of ∼2000 km2. These VRCs preferentially occur where lava is ∼60 m thick. Crater size-frequency relationships suggest the VRCs formed during the late to middle Amazonian. Modeling results suggest that at the time of VRC formation, near-surface substrate was partially desiccated, but that the depth to the midlatitude ice table was ≲42 m. This ground ice stability zone is consistent with climate models that predict intermediate obliquity (∼35°) between 75 and 250 Ma, with obliquity excursions descending to ∼25–32°. For lava thicknesses ranging from 30 to 60 m and ground ice fractions ranging from 0.1 to 0.3, an ice volume of ∼4–23 km3 could have been melted and/or vaporized by the time the lava solidified, and the associated hydrothermal systems could have retained temperatures >273 K for up to ∼1300 years.