Miracle-dz/UniFAR-FTUs huggingface dataset:
Analyst Forecast Accuracy when Deviating from Manager’s Voluntary Annual Effective Tax Rate Forecast

Analysts regularly issue ETR forecasts that meaningfully deviate from managers’ voluntary annual effective tax rate (ETR) forecasts. I examine whether these deviations impact analyst forecast accuracy. Comparing analyst forecasts that deviate to analyst forecasts that reiterate managers’ ETR forecasts in a firm-year fixed effects regression, I find that deviating analysts issue less accurate after-tax earnings, pretax earnings, and ETR forecasts. Further, the inaccurate deviating analyst ETR forecasts appear to be mainly caused by differences about tax forecasts rather than pretax earnings forecasts. Analysts are more likely to deviate from managers’ ETR forecasts when they have less firm forecasting experience, issue forecasts later in the period, follow more industries, and issue fewer forecasts for the firm. Overall, the results suggest that analysts lack tax information to improve on managers’ voluntary ETR forecasts.
Forecast combination puzzle in the HAR model

The heterogeneous autoregressive (HAR) model has become the benchmark model for predicting realized volatility, given its simplicity and consistent empirical performance. Many modifications and extensions to the original model have been proposed that often only provide incremental forecast improvements. In this paper, we take a step back and view the HAR model as a forecast combination that combines three predictors: previous day realization (or random walk forecast), previous week average, and previous month average. When applying the ordinary least squares (OLS) to combine the predictors, the HAR model uses optimal weights that are known to be problematic in the forecast combination literature. In fact, an average of simpler HAR‐style models, and a simple average forecast often outperforms the optimal combination in many empirical applications. We investigate the performance of these simple combination forecasts for the realized volatility of the Dow Jones Industrial Average equity index, and a sample of individual constituent stocks, as well as across a range of other assets, commodities, exchange rates, and a range of global equity market indices. In all cases, we find dramatic improvements in forecast accuracy across all horizons and different time periods. The combinations also perform well relative to the logarithmic form of the HAR model and when using a volatility timing strategy in portfolio allocation. Thisis the first time the forecast combination puzzle is identified in this context.
The Effect of Shareholder Activism on Earnings Management: Evidence from Shareholder Proposals

Abstract We find that in general, both accrual-based and real earnings management decrease after the passage of shareholder-sponsored governance proposals. However, when accounting for the type of proposal, we observe significant heterogeneity in the effects on earnings management. Specifically, proposals focused on changing the governance structure (e.g., board independence) lead to reductions in both types of earnings management, whereas proposals specifically targeted at improving financial reporting quality lead to decreased accrual-based earnings management but increased real earnings management. The results suggest that constraints on accrual-based earnings management induce a shift toward real earnings management. Our paper indicates that the nature of the shareholder proposal has a significant impact on shareholder intervention.
Efficiency enhancement of Sb2Se3 thin-film solar cells by the co-evaporation of Se and Sb2Se3

In this work, we present an alternative route to supply excessive selenium (Se) for the deposition of Sb2Se3 thin films by the co-evaporation of Se and Sb2Se3. Scanning electron microscopy (SEM) images showed that additional Se modified the growth process and surface morphology of Sb2Se3 thin films. X-ray diffraction (XRD) patterns confirmed that this co-evaporation process enhanced the beneficiary preferred orientations, and capacitance–voltage (C–V) measurement showed that the carrier concentration of the Sb2Se3 absorber increased with the additional evaporation of Se. Accordingly, the efficiency of the devices employing co-evaporated Sb2Se3 absorber layers increased significantly from 2.1 to 3.47% with a open-circuit voltage (VOC) of 364 mV, a short-circuit current density (JSC) of 23.14 mA/cm2, and a fill factor (FF) of 41.26%.
Deep Reinforcement Learning in Complex Structured Environments

Creating general agents capable of learning useful policies in real-world environments is a difficult task. Reinforcement learning is the field that aims to solve this problem. It provides a general, rigorously defined framework within which algorithms can be designed to solve various problems. Complex real-world environments tend to have a structure that can be exploited. Humans are extremely proficient at this. Because the structure can vary dramatically between environments, creating agents capable of discovering and exploiting such structure without prior knowledge about the environment is a long-standing and unsolved problem in reinforcement learning. Hierarchical reinforcement learning is a sub-field focused specifically on finding and exploiting a hierarchical structure in the environment. In this work, we implement and study two hierarchical reinforcement learning methods, Strategic Attentive Writer and FeUdal Networks. We propose a modification of the FeUdal Networks model and show that it performs better than the original model on a complex, customly designed environment.
INTRODUCTION TO THE SPECIAL ISSUE LANGUAGE LEARNING FROM MULTIMODAL INPUT

This special issue is concerned with an area that has only recently attracted the attention of SLA researchers: the effects of multimodal input (image + voice + subtitles/captions; picture + voice + text) on second language (L2) learning. As stated by Ellis and Shintani (2014, p. 7), “learning can only take place when learners are exposed to input,” but compared to the bulk of studies into written input, only few studies have investigated the potential of multimodal input. Recent research has shown that watching (subtitled) television and exposure to (and interaction with) audiovisual material enhances learners’ L2 skills (e.g., Peters &Webb, 2018; Rodgers &Webb, 2017; Sockett, 2014). Studies on multimodal input are generally in line with theories of multimodal input (e.g., Mayer, 2009). However, these studies also raise many questions as to how and when learning is promoted and the individual differences that influence such learning.
Effects of gamma-ray irradiation on crevice corrosion repassivation potential of stainless steel in high temperature diluted simulated seawater†

The crevice corrosion repassivation potentials (ER,CREV) of type 304 stainless steel (304 SS) were measured in high temperature (373–553 K), diluted simulated seawater under gamma-ray irradiation, in order to confirm the effects of gamma-ray irradiation on the crevice corrosion behavior of a representative stainless steel in seawater. Overall, for high temperatures, the ER,CREV values decreased with increasing chloride ion concentration, which was the same as the behavior observed under the non-irradiated condition. The ER,CREV values measured under gamma-ray irradiation were the same or slightly higher than ER,CREV values measured under the non-irradiated condition when the [Cl−] was the same. Consequently, it was confirmed that the threshold potential of crevice corrosion of 304 SS for the gamma-ray irradiation of 1.8 kGy at least did not deteriorate compared with the non-irradiated condition. Under the conditions of this work (seawater composition, [Cl−] range, dose rate, absorbed dose, flow rate, etc.), the crevice corrosion of 304 SS could be suppressed by maintaining the potential below the threshold potential which was determined approximately as −0.3 V vs. SHE even for the irradiated condition at temperatures up to 553 K.
Clinical Studies on Ultrafractionated Chemoradiation: A Systematic Review

Aim The efficacy of low-dose fractionated radiotherapy (LDFRT) and chemotherapy (CHT) combination has large preclinical but little clinical evidence. Therefore, the aim of this review was to collect and analyze the clinical results of LDRT plus concurrent CHT in patients with advanced cancers. Methods A systematic literature search was conducted on PubMed using the PRISMA methodology. Only studies based on the combination of LDFRT (< 1 Gy/fraction) and CHT were included. Endpoints of the analysis were tumor response, toxicity, and overall survival, with particular focus on any differences between LDFRT-CHT and CHT alone. Results Twelve studies (307 patients) fulfilled the selection criteria and were included in this review. Two studies were retrospective, one was a prospective pilot trial, six were phase II studies, two were phase I trials, and one was a phase I/II open label study. No randomized controlled trials were found. Seven out of eight studies comparing clinical response showed higher rates after LDFRT-CHT compared to CHT alone. Three out of four studies comparing survival reported improved results after combined treatment. Three studies compared toxicity of CHT and LDFRT plus CHT, and all of them reported similar adverse events rates. In most cases, toxicity was manageable with only three likely LDFRT-unrelated fatal events (1%), all recorded in the same series on LDFRT plus temozolomide in glioblastoma multiforme patients. Conclusion None of the analyzed studies provided level I evidence on the clinical impact of LDFRT plus CHT. However, it should be noted that, apart from two small series of breast cancers, all studies reported improved therapeutic outcomes and similar tolerability compared to CHT alone. Systematic Review Registration www.crd. york.ac. uk/prospero/, identifier CRD42020206639.
The Vitreous Ecosystem in Diabetic Retinopathy: Insight into the Patho-Mechanisms of Disease

Diabetic retinopathy is one of the leading causes of blindness in the world with the incidence of disease ever-increasing worldwide. The vitreous humor represents an extensive and complex interactive arena for cytokines in the diabetic eye. In recent decades, there has been significant progress in understanding this environment and its implications in disease pathophysiology. In this review, we investigate the vitreous ecosystem in diabetic retinopathy at the molecular level. Areas of concentration include: the current level of knowledge of growth factors, cytokine and chemokine mediators, and lipid-derived metabolites in the vitreous. We discuss the molecular patho-mechanisms of diabetic retinopathy based upon current vitreous research.
Vascular Involvement in Thymic Epithelial Tumors: Surgical and Oncological Outcomes

Simple Summary The involvement of mediastinal great vessels is common in advanced stage thymic tumors, which makes their surgical resection challenging. Moreover, the impact of vascular involvement on the oncological prognosis is still unclear. The aim of our retrospective, single-center study is to investigate surgical and oncological in a population of patients operated for advanced stage thymic tumors, dividing them in two groups according to the presence or absence of vascular involvement. We demonstrated that resection of thymic tumors with vascular involvement can be performed with optimal surgical results in a high-volume center and that the involvement of the great vessels seems to be associated with a higher recurrence rate, without affecting long-termsurvival. Abstract Background: The involvement of mediastinal great vessels is common in advanced stage thymic tumors, which makes their surgical resection challenging. Moreover, the impact of vascular involvement on the oncological prognosis is still unclear. The aim of this study is to investigate the surgical and oncological outcomes and the impact of vascular involvement in a population of patients operated for advanced stage thymic tumors. Methods: A retrospective analysis on four hundred and sixty-five patients undergoing resection for advanced stage (Masaoka III–IV) thymic tumors in a single high-volume center was performed. One hundred forty-four patients met the inclusion criteria and were eligible for the study. Patients were divided in two groups according to the presence or absence of vascular involvement. Results: the two groups did not differ for the baseline characteristics and showed comparable surgical outcomes. Vascular involvement was not associated with worse overall survival but with an increased recurrence rate (p = 0.03). Multivariable analysis demonstrated a higher risk of recurrence in patients without R0 resection (HR 0.11, 0.02–0.54, p = 0.006) and with thymic carcinoma (HR 2.27, 1.22–4.24, p = 0.01). Conclusions: resection of thymic tumors with vascular involvement can be performed with optimal surgical results in a high volume center. From the oncological point of view, the involvement of the great vessels seems to be associated with a higher recurrence rate without affecting long-term survival.
The Role of ApoE Expression and Variability of Its Glycosylation in Human Reproductive Health in the Light of Current Information

Apolipoprotein E (ApoE), a 34-kDa glycoprotein, as part of the high-density lipoprotein (HDL), has antioxidant, anti-inflammatory and antiatherogenic properties. The variability of ApoE expression in the course of some female fertility disorders (endometriosis, POCS), and other gynecological pathologies such as breast cancer, choriocarcinoma, endometrial adenocarcinoma/hyperplasia and ovarian cancer confirm the multidirectional biological function of ApoE, but the mechanisms of its action are not fully understood. It is also worth taking a closer look at the associations between ApoE expression, the type of its genotype and male fertility disorders. Another important issue is the variability of ApoE glycosylation. It is documented that the profile and degree of ApoE glycosylation varies depending on where it occurs, the type of body fluid and the place of its synthesis in the human body. Alterations in ApoE glycosylation have been observed in the course of diseases such as preeclampsia or breast cancer, but little is known about the characteristics of ApoE glycans analyzed in human seminal and blood serum/plasma in the context of male reproductive health. A deeper analysis of ApoE glycosylation in the context of female and male fertility will both enable us to broaden our knowledge of the biochemical and cellular mechanisms in which glycans participate, having a direct or indirect relationship with the fertilization process, and also give us a chance of contributing to the enrichment of the diagnostic panel in infertile women and men, which is particularly important in procedures involved in assisted reproductive techniques. Moreover, understanding the mechanisms of glycoprotein glycosylation related to the course of various diseases and conditions, including infertility, and the interactions between glycans and their specific ligands may provide us with an opportunity to interfere with their course and thus develop new therapeutic strategies. This brief overview details some of the recent advances, mainly from the last decade, in understanding the associations between ApoE expression and some female and male fertility problems, as well as selected female gynecological diseases and male reproductive tract disorders. We were also interested in how ApoE glycosylation changes influence biological processes in the human body, with special attention to human fertility.
High Pressure Brillouin Spectroscopy and X-ray Diffraction of Cerium Dioxide

Simultaneous high-pressure Brillouin spectroscopy and powder X-ray diffraction of cerium dioxide powders are presented at room temperature to a pressure of 45 GPa. Micro- and nanocrystalline powders are studied and the density, acoustic velocities and elastic moduli determined. In contrast to recent reports of anomalous compressibility and strength in nanocrystalline cerium dioxide, the acoustic velocities are found to be insensitive to grain size and enhanced strength is not observed in nanocrystalline CeO2. Discrepancies in the bulk moduli derived from Brillouin and powder X-ray diffraction studies suggest that the properties of CeO2 are sensitive to the hydrostaticity of its environment. Our Brillouin data give the shear modulus, G0 = 63 (3) GPa, and adiabatic bulk modulus, KS0 = 142 (9) GPa, which is considerably lower than the isothermal bulk modulus, KT0∼ 230 GPa, determined by high-pressure X-ray diffraction experiments.
Engineering Dielectric Materials for High-Performance Organic Light Emitting Transistors (OLETs)

Organic light emitting transistors (OLETs) represent a relatively new technology platform in the field of optoelectronics. An OLET is a device with a two-fold functionality since it behaves as a thin-film transistor and at the same time can generate light under appropriate bias conditions. This Review focuses mainly on one of the building blocks of such device, namely the gate dielectrics, and how it is possible to engineer it to improve device properties and performances. While many findings on gate dielectrics can be easily applied to organic light emitting transistors, we here concentrate on how this layer can be exploited and engineered as an active tool for light manipulation in this novel class of optoelectronic devices.
PD-1 and beyond to Activate T Cells in Cutaneous Squamous Cell Cancers: The Case for 4-1BB and VISTA Antibodies in Combination Therapy

Simple Summary The use of checkpoint antibodies has revolutionized the treatment of cancer. Tumor-infiltrating T cells, key mediators of anti-tumor immune responses, are often actively silenced by the tumor microenvironment. Checkpoint antibodies block inhibitory signals or enhance positive signaling pathways in these T cells to overcome silencing, resulting in an improved anti-tumor T-cell response. To date, many clinical studies have focused on blocking inhibitory pathways (e.g., CTLA-4 and PD-1), with varying success. Increasingly, alternative checkpoint molecules are being identified and used as monotherapies, or in combination with existing PD-1/CTLA-4 treatments. This review dissects the potential role of checkpoint antibodies against PD-1, VISTA and 4-1BB in the future treatment of cutaneous skin cancers. Abstract Non-melanoma skin cancers (NMSC) have a higher incidence than all other cancers combined with cutaneous squamous cell carcinoma (cSCC), capable of metastasis, representing approximately 20% of NMSCs. Given the accessibility of the skin, surgery is frequently employed to treat localized disease, although certain localities, the delineation of clear margins, frequency and recurrence of tumors can make these cancers inoperable in a subset of patients. Other treatment modalities, including cryotherapy, are commonly used for individual lesions, with varying success. Immunotherapy, particularly with checkpoint antibodies, is increasingly a promising therapeutic approach in many cancers, offering the potential advantage of immune memory for protection against lesion recurrence. This review addresses a role for PD-1, 4-1BB and VISTA checkpoint antibodies as monotherapies, or in combination as a therapeutic treatment for both early and late-stage cSCC.
Sex Disparities in Long-Term Mortality after Paclitaxel Exposure in Patients with Peripheral Artery Disease: A Nationwide Claims-Based Cohort Study

Background: Randomized controlled trials have reported excess mortality in patients treated with paclitaxel-coated devices versus uncoated devices, while observational studies have reported the opposite. This study aims to determine the underlying factors and cohort differences that may explain these opposite results, with specific focus on sex differences in treatment and outcomes. Methods: Multicenter health insurance claims data from a large insurance fund, BARMER, were studied. A homogeneous sample of patients with an index of endovascular revascularization for symptomatic peripheral arterial occlusive disease between 2013 and 2017 was included. Adjusted logistic regression and Cox regression models were used to determine the factors predicting allocation to paclitaxel-coated devices and sex-specific 5-year all-cause mortality, respectively. Results: In total, 13,204 patients (54% females, mean age 74 ± 11 years) were followed for a median of 3.5 years. Females were older (77 vs. 71 years), and had less frequent coronary artery disease (23% vs. 33%), dyslipidemia (44% vs. 50%), and diabetes (29% vs. 41%), as well as being less likely to have a history of smoking (10% vs. 15%) compared with males. Mortality differences were mostly attributable to the female subgroup who were revascularized above the knee (hazard ratio, HR 0.78, 95% CI: 0.64–0.95), while no statistically significant differences were observed in males. Conclusions: This study found that females treated above the knee benefited from paclitaxel-coated devices, while no differences were found in males. Ongoing and future registries and trials should take sex disparities into account.
Titanium Functionalized with Polylysine Homopolymers: In Vitro Enhancement of Cells Growth

In oral implantology, the success and persistence of dental implants over time are guaranteed by the bone formation around the implant fixture and by the integrity of the peri-implant mucosa seal, which adheres to the abutment and becomes a barrier that hinders bacterial penetration and colonization close to the outer parts of the implant. Research is constantly engaged in looking for substances to coat the titanium surface that guarantees the formation and persistence of the peri-implant bone, as well as the integrity of the mucous perimeter surrounding the implant crown. The present study aimed to evaluate in vitro the effects of a titanium surface coated with polylysine homopolymers on the cell growth of dental pulp stem cells and keratinocytes to establish the potential clinical application. The results reported an increase in cell growth for both cellular types cultured with polylysine-coated titanium compared to cultures without titanium and those without coating. These preliminary data suggest the usefulness of polylysine coating not only for enhancing osteoinduction but also to speed the post-surgery mucosal healings, guarantee appropriate peri-implant epithelial seals, and protect the fixture against bacterial penetration, which is responsible for compromising the implant survival.
Effect of polar lipids on heat induced changes in concentrated milk systems

During the last decades, several researchers tried to clarify and fully explain the exact mechanism of the heat-induced coagulation which occurs during heating milk at elevated temperatures. Based on literature data, this phenomenon is mainly a consequence of heat denaturation and unfolding of the globular whey protein fraction of milk, which results in the exposure of the previously buried hydrophobic and free thiol groups. As the denaturation process proceeds, several interactions start to take place leading to the formation of a product with modified organoleptic and physicochemical characteristics. The most important interactions which are believed to take place during heating milk at high temperatures are the interactions between denatured whey proteins with themselves and/or the complex formation of denatured whey proteins (or whey protein aggregates) with casein micelles. The heat-induced network between milk proteins is essentially built due to the hydrophobic bonding between the denatured whey proteins, as well as the thiol-disulfide exchange between the denatured whey proteins with themselves and/or with the κ-caseins. In order to be able to apply high temperatures and at the same time to decrease the degree of protein complexation, the application of surface active molecules (surfactants) has been proposed. Previous studies described that the effect of surfactants on the heat stability of whey protein containing emulsions is based on the protein displacement or interaction with proteins bound on the oil interface, and/or interaction with free proteins in solution.