Miracle-dz/UniFAR-FTUs huggingface dataset:
Comparison of two techniques of harvesting connective tissue and its effects on healing pattern at palate and recession coverage at recipient site

Aim: To compare the healing pattern in palate following harvestation of connective tissue graft by two different techniques and to compare the recession coverage at the recipient sites. Materials and Methods: 30 recession sites with Miller's class I and II recession in 16 patients were recruited for this study. Sites were randomly divided into 2 treatment groups. Group I used Unigraft Knife to harvest the connective tissue whereas in group II patients Langer & Langer techniques was used to harvest the connective tissue graft from the palate. Healing was evaluated at the donor site using- wound size(WS), immediate bleeding (iB) and delayed bleeding (dB), complete wound epithelialization (CE), sensibility disorders (S) and post operative pain (PP) at baseline, 1st, 4th, and 12th week postoperatively. Recession coverage was assessed by measuring Clinical Attachment Level (CAL), vertical recession (VR), width of keratinized gingiva (KT). Results: On comparison between Group I and II, a statistically significant larger wound size was observed in Group I. CWE was higher in Group II. A non significant difference was observed when SD, and delayed bleeding were compared at all time intervals. A non-significant difference was observed in the clinical parameters at the recipient site. Conclusion: When evaluating the WS and CWE, the Langer and Langer technique was found to be better than the Unigraft knife technique for harvesting the connective tissue graft, whereas both the techniques were found to be effective in root coverage procedure outcomes.
Effects of the Convergence to International Financial Reporting Standards in Earnings Management

The mandatory adoption of International Financial Reporting Standards (IFRS) in the consolidated financial statements of companies located in the European Union, since 2005, had the objective of improving the quality of the accounting information. This goal of this study is to identify European countries of the sample in which the adoption of IFRS represented greater change in the earnings management levels disclosed by companies. The documentary research was based on Thomson Financial data base, from which were collected the data covering the period from 2000 to 2003 (before the IFRS adoption) and from 2006 to 2009 (after the IFRS adoption), to calculate the frequency distribution of small profits over small losses, as an indicator of earnings management. The research results indicate the existence of three groups of countries: those positively affected by the adoption of IFRS, with a reduction in the level of earnings management; those negatively affected, with increased management; and those which that did not present significant effects or they could not be detected. It was concluded that, despite the higher quality expected with the adoption of the IASB accounting standards, in some countries the effect of IFRS application is not consistent with this expectation in the period analyzed.
Characterising the spectrum of autosomal recessive hereditary hearing loss in Iran

Background Countries with culturally accepted consanguinity provide a unique resource for the study of rare recessively inherited genetic diseases. Although hereditary hearing loss (HHL) is not uncommon, it is genetically heterogeneous, with over 85 genes causally implicated in non-syndromic hearing loss (NSHL). This heterogeneity makes many gene-specific types of NSHL exceedingly rare. We sought to define the spectrum of autosomal recessive HHL in Iran by investigating both common and rarely diagnosed deafness-causing genes. Design Using a custom targeted genomic enrichment (TGE) panel, we simultaneously interrogated all known genetic causes of NSHL in a cohort of 302 GJB2-negative Iranian families. Results We established a genetic diagnosis for 67% of probands and their families, with over half of all diagnoses attributable to variants in five genes: SLC26A4, MYO15A, MYO7A, CDH23 and PCDH15. As a reflection of the power of consanguinity mapping, 26 genes were identified as causative for NSHL in the Iranian population for the first time. In total, 179 deafness-causing variants were identified in 40 genes in 201 probands, including 110 novel single nucleotide or small insertion–deletion variants and three novel CNV. Several variants represent founder mutations. Conclusion This study attests to the power of TGE and massively parallel sequencing as a diagnostic tool for the evaluation of hearing loss in Iran, and expands on our understanding of the genetics of HHL in this country. Families negative for variants in the genes represented on this panel represent an excellent cohort for novel gene discovery.
USER-INDEPENDENT CLASSIFICATION OF 2D VERSUS 3D MULTIMEDIA EXPERIENCES THROUGH EEG AND PHYSIOLOGICAL SIGNALS

3D image and video have become popular since they can enhance the Quality of Experience (QoE) by adding the depth dimension to the traditional 2D media. In order to design and optimize the human-centric 3D multimedia processing techniques, it is important to understand the QoE perceived by users for given contents, as well as ways 2D and 3D media affect them. The goal of this paper is twofold. First, to investigate perceived QoE of 2D and 3D multimedia contents based on subjective ratings, and second, to investigate the way in which 2D and 3D multimedia technologies affect physiological signals. In particular, we construct subject- independent classification systems to predict 2D versus 3D multimedia experiences based on electroencephalography (EEG) and peripheral physiological signals including heart rate and respiration, from which the potential of EEG for this purpose is demonstrated.
Assessing the perceived service quality levels in the Libyan private and public banking sectors : a customer perspective

It is increasingly being recognised that service quality has a strong correlation with customer satisfaction. Researchers have debated the topic of private banking sector versus public banking sector in both Western and Far East countries, and found that the private banking sector outperforms the public banking sector in many areas, including productivity, efficiency, and profitability. However, literature and empirical studies on banking service quality in Libya are scarce, and this potentially impacts on organisation performance. This research aimed to assess and compare the levels of service quality provided by the Libyan private and public banking sectors to identify if there are significant differences between the private and public banking sectors in terms of service quality levels, as perceived by bank customers. The research adopted a survey questionnaire based on the amended Banking Service Quality Scale. It included six service quality dimensions, broken down into 31 statements, for capturing the wide range of services offered by banks. A total of 2000 questionnaires were administered to customers of the two banking sectors (public and private) and 740 (370 from each sector) were returned, which amounts to a 37% response rate. The research findings show that there are significant differences between the Libyan private and public banking sectors in terms of customer perceptions of service quality and the degree of importance attached to various dimensions of service quality. The results also suggest there is a relationship between bank status and customers’ age, occupation, number of branch visits, and period of relationship with a bank. The study has revealed, however, that there is no relationship between customer gender and bank status. The research has significant implications for Libyan banks in terms of developing operational, marketing and human resource strategies, and can help Libyan banks to incorporate service quality issues into their strategic planning. The study may be useful for application in countries with a similar banking culture as Libya. This study contributes to the understanding of service quality in terms of the Libyan banking context. The added value of this study emanates from the fact the research was conducted in Libya (a developing country with an extremely limited amount of service quality research conducted therein), and the fact it measured and assessed the service quality in both Libyan private and public banking sectors which form, along with the central bank, the entire Libyan banking system.
Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures

We show that large public companies in the United States change the assumptions of the benefit formulas of the defined benefits pension plans for their top executives in anticipation of plan freezes and executive retirements. In particular, on average top executives receive a boost in annual bonuses (an input of the pension benefit formula) by 15–50% one year before pension freezes and executive departures. Such boosts are not driven by firm performance or other known determinants of annual bonuses. Our findings are also robust to alternative research designs that address potential endogeneity problems. Interestingly, we do not find significant increases in equity awards, which do not affect the value of pension benefits, before pension freezes or executive departures.
A method to derive compact test sets for path delay faults in combinational circuits

In path delay fault testing, the number of faults to be tested in a circuit is inherently very large. Therefore, deriving compact test sets for path delay faults is an important issue. This paper presents a method to derive compact test sets for path delay faults by using the notion of compatible faults. A technique to derive maximal compatible path delay fault sets is described. The technique is based on identifying necessary conditions on lines in a circuit along with values a line cannot take in order to test a given path. Experimental results on ISCAS benchmarks are presented to demonstrate the effectiveness of using this technique in reducing test set size. <<ETX>>
Sustainability indices raising the bar on corporate governance : a study of eight stock exchange indices

Stock exchanges around the world have launched Corporate Governance Indices (CGIs), sometimes as part of a broader Environment, Social, and Governance (ESG) initiative. The comprehensive analysis of these indices presented in this study is the first of its kind, and it reveals that CGIs have a positive impact, enhancing legal and regulatory frameworks by extending governance criteria to develop objective and measurable benchmarks. The study also shows that CGIs present companies with an opportunity to differentiate themselves in the market and, ultimately, offer companies an incentive to adopt better governance practices. Nevertheless, as the process for vetting and evaluation of companies for inclusion in the indices continues to evolve, access to underlying methodologies, disclosure of the ratings and self-assessments of individual companies, and of overall monitoring processes and procedures can still be enhanced. This study reviews the different approaches used by stock exchanges to build indices incorporating corporate governance. In the case of ESG indices, the focus is on the governance component of these indices. The study also draws lessons from the stock exchange's experiences and highlights success factors and shortcomings. In particular it addresses the following key questions: (i) what are the key drivers for stock exchanges to launch CGIs; (ii) what are the critical building blocks in the construction of a CGI; (iii) what are the risks faced by those investing in CGIs.
Mechanisms of toxic action of Ag, ZnO and CuO nanoparticles to selected ecotoxicological test organisms and mammalian cells in vitro: A comparative review

Abstract Silver, ZnO and CuO nanoparticles (NPs) are increasingly used as biocides. There is however increasing evidence of their threat to “non-target” organisms. In such a context, the understanding of the toxicity mechanisms is crucial for both the design of more efficient nano-antimicrobials, i.e. for “toxic by design” and at the same time for the design of nanomaterials that are biologically and/or environmentally benign throughout their life-cycle (safe by design). This review provides a comprehensive and critical literature overview on Ag, ZnO and CuO NPs’ toxicity mechanisms on the basis of various environmentally relevant test species and mammalian cells in vitro. In addition, factors modifying the toxic effect of nanoparticles, e.g. impact of the test media, are discussed. Literature analysis revealed three major phenomena driving the toxicity of these nanoparticles: (i) dissolution of nanoparticles, (ii) organism-dependent cellular uptake of NPs and (iii) induction of oxidative stress and consequent cellular damages. The emerging information on quantitative structure–activity relationship modeling of nanomaterials’ toxic effects and the challenges of extrapolation of laboratory results to the environment are also addressed.
A Reconfigurable Bandpass Filter Based on a Varactor-Perturbed, T-Shaped Dual-Mode Resonator

A microstrip bandpass filter (BPF) with high center-frequency tunability, bandwidth reconfigurability, and a one-side band edge transmission zero (TZ) is presented. The reconfigurable BPF is developed with a simple T-shaped dual-mode resonator, which is externally coupled and perturbed with varactor diodes. Also, the design of adjustable admittance inverters for tunable resonators external coupling is proposed to mitigate the in-band performance degradation that hurdles the ones with a fixed coupling. It is demonstrated that the 1 dB bandwidth is able to be varied from 55 to 175 MHz for center frequency ranging from 750 to 1240 MHz with a low insertion loss (2.9 dB).
How Much Liquidity Insurance Do Credit Lines Provide?

A substantial literature treats credit lines as a form of committed liquidity insurance. We provide evidence that challenges this perspective. Borrowing rates hold for a relatively short period of time and firms that draw on a line of credit face higher interest rates and more stringent contract terms upon renewal than do similar firms that did not draw on credit lines. Moreover, banks have considerable capacity for forcing renegotiation and thereby limiting a firm’s benefit from drawing on a credit line. As a consequence, firms that rely heavily on credit lines for liquidity insurance may forgo positive NPV projects. We find that bank reputation and prior lending relationships improve the efficiency of credit lines.
ToMA as a Measure of Competitive Advantage for Short Break Holiday Destinations

One of the greatest challenges for destination marketers is positioning their multi-dimensional product in a crowded, heterogeneous and dynamic market place. Individual consumers will ultimately define the actual competitive position held by a destination. Since top of mind awareness (ToMA) has been associated with purchase preference, effective positioning that achieves ToMA may represent a source of competitive advantage for holiday destinations. This paper presents the results of an exploration of ToMA and purchase preference within the context of domestic short break holidays in New Zealand. The study found, for the sample in general (n = 763), there was little difference in the intent to visit five leading destinations for a short break. However, the likelihood of such a visit was significantly stronger for those respondents who identified that destination as their ToMA choice. Such information provides destination marketers with valuable benchmarks for tracking promotional effectiveness and therefore a measure of accountability for stakeholders.
Comparison of Two Commercial Enzyme-Linked Immunosorbent Assays with an Immunofluorescence Assay for Detection of Legionella pneumophila Types 1 to 6

ABSTRACT Members of the genus Legionella are characterized as gram-negative, motile, freshwater-dwelling bacteria that were responsible for a pneumonia outbreak among American Legion members in 1976. Because clinicians routinely order serologic testing for Legionella pneumophila serogroups 1 to 6 as a screen for possible L. pneumophila infections, we evaluated the Wampole Laboratories L. pneumophila type 1 to 6 immunoglobulin G (IgG) and IgM combined enzyme-linked immunosorbent assay (ELISA) and the Zeus Scientific L. pneumophila type 1 to 6 IgG-IgM-IgA multispecific combined ELISA systems and compared them to an IgG-specific immunofluorescence assay (IFA) for L. pneumophila serogroups 1 to 6. The Centers for Disease Control and Prevention recommends that the positive titer cutoff for an IFA be 1:256. Regardless of where the positive IFA cutoff titer is placed, however, the sensitivity of both commercial assays was below what would be acceptable for a screening assay. With a 1:256 IFA titer as the positive cutoff, the agreement, sensitivity, and specificity of the Wampole ELISA were 74.6, 21.4, and 98.4%, respectively. The agreement, sensitivity, and specificity of the Zeus ELISA were 72.6, 10.5, and 100.0%, respectively. We recommend that any laboratories attempting to replace an IFA type 1 to 6 screen with an alternative ELISA carefully investigate the sensitivity of the replacement assay.
The IASB and the shareholder value priestly cult

Associated with neo-liberalism, shareholder value is at the origin of the financialization of the economy and the current financial crisis. Indoctrinated by neoliberal economics, accountants set themselves the objective of ensuring the efficient functioning of financial markets instead of re-establishing accountability as fairness. The IASB project is in line with this logic. Its fair value accounting strengthened the resilience to the principle of governance by markets, which becomes a priestly cult. As a response to the financial crisis, the IASB published in October 2008 an educational guidance on the application of fair value measurement when markets become inactive. We make obvious how this amendment contributes to maintaining the status quo and preserving the primacy of the shareholder value as governance model. More problematic are its implications on the revered principle of conservatism which is institutionally abolished.
Survey of Noise Exposure and Background Noise in Call Centers Using Headphones

Call centers represent one of the fastest growing industries. However, there are health and safety hazards unique to this new industry. One of these potential hazards is hearing impairment caused by headsets. In this study, noise exposure assessment was performed at 21 call centers and for 117 operators. Although call center background noise does not contribute to noise exposure, it impacts working conditions and influences the headset volume setting. It was therefore measured at the same time as exposure to noise. Results revealed that although the risk of hearing impairment was generally low, exposure could exceed the European Union regulation upper and lower exposure action values. Besides exposure to noise, background noise levels are often high with regard to recommendations for office workers. Results are discussed and some recommendations are given, issued from on-site observations. Their application is intended to ensure the absence of excessive exposure to noise and improve acoustic comfort.
Impact of early chronic kidney disease on maternal and fetal outcomes of pregnancy

Background. Elevated serum creatinine is associated with higher maternal and fetal risks; however, the influence of milder degree of renal impairment diagnosed on basis on estimated glomerular filtration rate (eGFR) is less well defined. This study assesses the impact of early chronic kidney disease (CKD) utilizing eGFR in predicting adverse outcomes in women with CKD. Methods. We analyzed outcomes of 98 pregnant women with CKD. Women with CKD stage 1 were used as control. Results. Women with eGFR of 60–89 ml/min were at an increased risk for deterioration of renal function, preeclampsia, and cesarean section. The odd ratios for composite maternal complication of worsening of renal function or preeclampsia were 6.75 (95% confidence interval (CI), 1.84–24.80) in women with eGFR of 60–89. Similarly, women with an eGFR of 60–89 had a significantly increased risk for intrauterine growth restriction (38.5%), preterm birth (31.2%), and intrauterine fetal death (15.8%). The odds for composite fetal adverse outcomes were 2.91 (95% CI, 1.19–7.09) in women with eGFR of 60–89. Conclusions. Early CKD increases the risk of adverse outcomes in pregnancy. Estimated GFR ranging between 60–89 ml/min/1.73 m2 is associated with significant maternal and fetal complications. The risk of adverse outcomes in pregnant women with early CKD can be more accurately stratified by using estimated GFR than the serum creatinine alone.
Survey of timber entrepreneurs in region 8 and Cebu, The Philippines: Preliminary findings

The lack of information by smallholders about market opportunities and the timber product requirements of buyers may be a major impediment to development of formal or regular timber markets. Anecdotal evidence suggests that growers fare poorly in terms of prices obtained under current arrangements, with consequent inadequate market signals to encourage tree planting. This paper presents preliminary results of a survey conducted to investigate the status and prospects of timber enterprises in Leyte and Cebu in the Philippines. The operators were interviewed in 51 timber enterprises, of which 34 are registered with the Department of Environment and Natural Resources. The majority (74%) of the enterprises were engaged in retailing sawn timber. About 58% obtained some or 61% obtained timber from timber merchants while 33% directly from tree growers. Respondents identified proper plantation management as one of the measures to improve the quality of timber from smallholder tree farmers. The present forest policies, support from the government, low quality of timber and insufficient supply of timber were nominated as problems experienced by the respondents.
Trait anxiety modulates anterior cingulate activation to threat interference

Background: Individuals vary in the degree to which salient threatening stimuli disrupt or distract from goal‐directed cognitive processes. Excessive attention to threat or difficulty resolving the interference created by threat cues could contribute to anxious psychopathology; disruptions in frontal brain regions implicated in attentional control or resolution of emotional interference (e.g. anterior cingulate cortex, “ACC”) might play a role. In this study, we explored the hypothesis that trait anxiety would be associated with ACC activity in an attentional control task with varying levels of threat interference. Methods: During functional magnetic resonance imaging, 20 healthy individuals who varied in trait anxiety levels viewed angry, fearful, and neutral faces superimposed on an indoor or outdoor scene. In a high‐threat interference condition, subjects identified the gender of the face (Attend Face). In a low‐threat interference condition, they identified the scene type (Attend Scene). Whole‐brain analysis was used to compare Attend Face with Attend Scene for angry and fearful (versus neutral) faces. Contrasts were correlated with trait anxiety level. Results: Behavioral data confirmed that Attend Face produced greater threat interference than Attend Scene. Brain imaging results showed that trait anxiety was inversely associated with bilateral rostral ACC activity for Attend Face relative to Attend Scene for angry faces. A similar relationship was not seen for fearful faces. Conclusions: The rostral ACC is implicated in assessing the salience of emotional information and controlling attention to resolve emotional interference. The link between higher trait anxiety and decreased ACC activation for angry faces suggests reduced attentional control for signals of interpersonal threat in healthy anxiety‐prone individuals. Depression and Anxiety 28:194–201, 2011. © 2011 Wiley‐Liss, Inc.