Miracle-dz/UniFAR-FTUs huggingface dataset:
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for member countries of the European Union in 2005 and an empirical analysis of the associated capital-market effects. In the empirical analysis, we focus on the effects on firms' costs of capital and market liquidity. More specifically, we analyze the effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of trades and the frequency of zero-return days. The analysis provides a mixed picture for the capital-market effects of mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for all firms reporting under IFRS and for those that adopted IFRS for the first time in 2005 (relative to non-IFRS firms). The effects are small in magnitude and depend on the choice of benchmark sample. However, it is possible that the results are weakened by anticipation effects in markets ahead of IFRS adoption. The liquidity proxies provide stronger results that are robust across different benchmarks. In particular, the findings for the price impact of trades and for the frequency of zero-return days suggest improvements in market liquidity after IFRS reporting becomes mandatory. The results for the bid-ask spreads point in the same direction, but are weaker. The results for all three liquidity proxies become statistically significant when we introduce firm-fixed effects. However, we caution to attribute the observed effects solely or even primarily to the adoption of IFRS itself. Recently many EU countries have changed their enforcement (and governance) regimes, which could play an important role in our findings.
The effects of chloroquine on the infectivity of chloroquine-sensitve and -resisant populations of Plasmodium yoelii nigeriensis to mosquitoes

SUMMARY Subtherapeutic doses of chloroquine have been reported to enhance infectivity of drug-resistant Plasmodium species to their vectors. In this investigation, Plasmodium yoelii nigeriensis N67 strain showed enhanced infectivity to mosquitoes when stimulated by chloroquine. Both sensitive and resistant clones were derived from the N67 strain by dilution, showing that this strain is polymorphic for the resistant trait. A resistant subline was derived by selection under drug pressure from a chloroquine-sensitive clone, but neither the sensitive nor the resistant clones or sublines showed enhancement of infectivity in the presence of chloroquine. This suggests that the enhancement of infectivity shown by the N67 strain is a response to chloroquine stimulation shown only by certain of the genotypes within it, and that this response to chloroquine is not a trait causally connected with the genes coding for chloroquine resistance.
Electronic Reverse Auctions: Changing the balance of power from suppliers to buyers?

This exploratory study investigates whether Electronic Reverse Auctions (ERAs) cause a ‘power shift’ from suppliers to buyers. It is important to develop greater understanding of this emerging issue in ERA literature in order that procurement professionals can benefit from ERA application. A review of the literature identifies bargaining power determinants, forming the basis of a conceptual model. The research explores the balance of power in sourcing processes that utilise ERAs and evaluates the degree to which the power balance is attributable to ERA. Two contrasting case studies, are developed these suggest that ERAs have the potential to increase the power of buying organisations, relative to suppliers, in the sourcing process.
Detection of BCR‐ABL1 mutations in chronic myeloid leukaemia by massive parallel sequencing

The ability to sequence nucleic acids at an unprecedented pace and decreased costs using massive parallel sequencing (MPS) strongly affects biomedical research. Here we applied MPS for the detection of rare, clinically relevant mutations in a chronic myeloid leukaemia (CML) patient. Tyrosine kinase inhibitors revolutionized CML therapy but in some patients the disease progresses due to resistance‐conferring mutations. MPS was applied herein to monitor such mutations in BCR‐ABL1 transcripts at different time points. The large volume of sequencing data increases sensitivity compared to direct sequencing and allows detection of marginally represented and previously uncharacterized mutations. We detected changes in the frequency of mutated clones including the emergence and disappearance of the resistance‐associated ABL1 T315I mutation. We also observed correlation in appearance of adjacent mutations, and exploited this observation to demonstrate the existence of mutated clones at the time of diagnosis. A tool is provided for detection of low frequency single nucleotide variants/mutations from deep coverage MPS data, applicable to clinical translation of advanced sequencing technologies.
Innovation process management

Purpose: of the article is to present selected problems of innovation management. Indication of the growing interdisciplinary and the complexity of that issue and requirement of having an extensive knowledge from the scope of the management. The other purpose is a synthetic presentation of differences in approach to managing innovations.The additional purpose is to present benefits which are the effect of efficient managing innovations. They are described based on examining processes of preparing the production. The topicality of the subject matter results from the fact that it is projecting to a considerable degree onto the competitiveness of businesses. However the large variability is forcing surroundings to seek organizational new solutions. Design/methodology/approach: For the need of achieving presented purposes, studies on literature concerning managing innovations were undertaken. Special attention was paid to development processes of new releases. At the same time in chosen manufacturing companies they conducted pilot researches (interviews, conversations with the technical divisions’ management staff). Those researches enabled to recognize approaches toward the discussed subject matter as well as to find out solutions applied in processes of preparing the production and effects obtained from this title. Findings: Studies on literature are showing that there is a number of innovation management models as well as of managing development processes of new releases. It is explicitly hard to show better solutions and to recommend them for individual enterprises. All of them have the determined merits and demerits. They are reweighing demand-induced models. A complexity of suggested solutions grows. Examined enterprises apply own models embracing outside organizations, stakeholders and consumers more and more often. At the same moment they require a modern organization. Research limitations/implications: The preliminary findings introduced in the general form requires systematizing and deepening. Further researches are necessary, particularly in the development processes of new releases. Practical implications: Both theoretical as well as practical arrangements concerning managing innovations and obtained effects are emphasizing meaning of this subject matter for the structure of the strong competitive position. Therefore building elastic models enabling the efficient management is needed. Originality/value: The main value of this article is to show issues of managing innovations as the matter requiring parallel apply of modern tools assisting change management, knowledge management, project management etc.
An Exact Corrected Log‐Likelihood Function for Cox's Proportional Hazards Model under Measurement Error and Some Extensions

Abstract. This paper studies Cox's proportional hazards model under covariate measurement error. Nakamura's [Biometrika 77 (1990) 127] methodology of corrected log‐likelihood will be applied to the so‐called Breslow likelihood, which is, in the absence of measurement error, equivalent to partial likelihood. For a general error model with possibly heteroscedastic and non‐normal additive measurement error, corrected estimators of the regression parameter as well as of the baseline hazard rate are obtained. The estimators proposed by Nakamura [Biometrics 48 (1992) 829], Kong et al. [Scand. J. Statist. 25 (1998) 573] and Kong & Gu [Statistica Sinica 9 (1999) 953] are re‐established in the special cases considered there. This sheds new light on these estimators and justifies them as exact corrected score estimators. Finally, the method will be extended to some variants of the Cox model.
Rapid synchronization technique for enhanced low voltage ride-through operation of a distributed energy resource

A rapid grid synchronization technique is proposed for enhanced low voltage ride-through (LVRT) operation of voltage source inverter based distributed energy resource (DER). The proposed synchronization method aims at enhancing the LVRT capability by providing fast information of the fundamental positive and negative sequence components of the grid voltage vector. This is achieved by a novel pre-filter, based on complex frequency integrators, which is capable of faster fundamental voltage sequence separation. This information is crucial for optimal and accurate current reference generation during LVRT. Improved dynamics of the prefilter also allow higher phase lock loop (PLL) bandwidth compared to existing pre-filter based synchronization techniques. The higher bandwidth of the PLL based on proposed pre-filter allows for fast fundamental positive sequence grid voltage vector angle tracking which is crucial for a current controller in the synchronous reference frame. The method is implemented on TMS320F28335 controller, and key results are presented.
Emergence of system-level properties in biological networks from cellular automata evolution

The increasing number of novel theoretical and numerical tools developed in the field of systems biology requires more and more quantitative data and system-level knowledge. On the other hand, while biotechnologies have greatly evolved during the last decade, the time and cost required for experimental measurements, especially in the case of time-series data, are still rather high. In-silico models can overcome these drawbacks, provided they are realistic enough to produce valuable experimental data useful to test and validate reverse engineering algorithms. In the present work, a novel approach for the generation of random in-silico models of biological interaction systems is proposed. Interaction network models are automatically generated by means of cellular automata and properties common to real biological networks are reproduced as emergent properties of complex systems.
Financing river-basin organisations

The paper considers how reliable sources of funding can be found, for new river­ basin management organisations, if these are established in the economic conditions of developing countries. These questions are considered against the general context of the gradual global movement towards the "users pay" concept, which is already familiar in the irrigation sub-sector in many countries. Aspects discussed include the types of costs that will have to be met, possible sources of funds and the difficulties or constraints associated with them, methods by which the liability for payments can be assessed, methods available for compliance on the income side and for control and accountability on the expenditure side, and the impacts that charging systems may be expected to cause.
Interactions between the 2.4 and 4.2 regions of σS, the stress-specific σ factor of Escherichia coli, and the –10 and –35 promoter elements

The σs subunit of Escherichia coli RNA polymerase holoenzyme (EσS) is a key factor of gene expression upon entry into stationary phase and in stressful conditions. The selectivity of promoter recognition by EσS and the housekeeping Eσ70 is as yet not clearly understood. We used a genetic approach to investigate the interaction of σS with its target promoters. Starting with down-promoter variants of a σS promoter target, osmEp, altered in the –10 or –35 elements, we isolated mutant forms of σS suppressing the promoter defects. The activity of these suppressors on variants of osmEp and ficp, another target of σS, indicated that σS is able to interact with the same key features within a promoter sequence as σ70. Indeed, (i) σS can recognize the –35 element of some but not all its target promoters, through interactions with its 4.2 region; and (ii) amino acids within the 2.4 region participate in the recognition of the –10 element. More specifically, residues Q152 and E155 contribute to the strong preference of σS for a C in position –13 and residue R299 can interact with the –31 nucleotide in the –35 element of the target promoters.
QualityTrails : Data Quality Provenance as a Basis for Sensemaking

Visual Analytics prototypes increasingly support human sensemaking through providing Provenance information. For data analysts the challenge of knowledge generation starts with assessing the quality of a data set, but Provenance is not yet utilized to aid this task. This position paper aims at characterizing the complexity of Visual Analytics methods introducing Provenance in Data Quality by highlighting the challenges of (1) generating Provenance from Data Quality Control and (2) sensemaking based on Data Quality Provenance.
MapReduce-based Parallelization of Sparse Matrix Kernels for Large-scale Scientific Applications

This whitepaper addresses applicability of the MapReduce paradigm for scientific computing by realizing it on the widely used sparse matrix-vector multiplication (SpMV) operation with a recent library developed for this purpose. Scaling SpMV operations proves vital as it is a kernel that finds its applications in many scientific problems from different domains. Generally, the scalability improvement of these operations is negatively affected by high communication requirements of the multiplication, especially at large processor counts in the case of strong scaling. We propose two partitioning-based methods to reduce these requirements and allow SpMV operations to be performed more efficiently. We demonstrate how to parallelize SpMV operations using MR-MPI, an efficient and portable library that aims at enabling usage of MapReduce paradigm in scientific computing. We test our methods extensively with different matrices. The obtained results show that utilization of communication-efficient methods and constructs are required on the road to Exascale.
Tri-band bandpass filter using two short stubs and an open stub loaded resonator

A tri-band bandpass filter (BPF) using two short stubs and an open stub loaded resonators is presented. The classical even-/odd-mode method is applied to analyze the characteristics of the proposed resonator, which shows that it has two pairs of symmetrical resonant modes. The center frequencies of the first and the third passband can be flexibly controlled by tuning the dimensions of two short stubs and an open stub, whereas the second passband frequency is fixed. To verify the proposed approach, a prototype of tri-band BPF centered at 1.57, 2.4 and 3.95 GHz is designed and fabricated. Measured results agree well with simulated ones.
Probing the function of Asp128 in the lower molecular weight protein-tyrosine phosphatase-catalyzed reaction. A pre-steady-state and steady-state kinetic investigation.

The role of Asp128 in the catalytic mechanism of the low Mr protein-tyrosine phosphatase (PTPase) from the fission yeast Schizosaccharomyces pombe has been investigated by a combination of site-directed mutagenesis and pre-steady-state and steady-state kinetic analysis. The corresponding aspartic acid in the bovine enzyme is located on a loop adjacent to the phosphate-binding loop and forms a hydrogen bond with the oxygen atom of the bound sulfate or phosphate that is structurally homologous to the ester oxygen in substrates [Su et al. (1994) Nature 370, 575-578; Zhang, M. , et al. (1994) Biochemistry 33, 11097-11105]. Asp128 has been replaced by a Glu, an Asn, and an Ala. The kcat for the hydrolysis of p-nitrophenyl phosphate (pNPP) decreases by factors of 6.7, 400, and 650 for the mutants D128E, D128N, and D128A, respectively. Compared to the wild type, the binding affinity for phosphate is decreased 2 and 4.3-fold, respectively, for the D128A and D128N mutants, whereas no change in affinity is observed for the D128E mutant. An evaluation of the burst kinetics demonstrates that Asp128 plays a role in both the phosphoenzyme intermediate formation (k2) and breakdown (k3). Thus, substitution at Asp128 by a Glu, an Asn, or an Ala reduces k2 by 17, 7480, and 11900 and reduces k3 by 6.2, 380, and 40. The greater effect on k2 and k3 is consistent with a dissociative transition-state for the low M(r)PTPase-catalyzed reaction. Results from the rapid kinetics, partition experiments, and leaving group dependence experiments suggest that for the wild type and D128E mutant, the rate-limiting step is k3, whereas k2 has become rate-limiting for the D128N mutant. With the exception of pNPP, k2 may also be rate-limiting for D128A. Taken together, these results are consistent with Asp128 or Glu128 acting as a general acid to donate a proton to the phenolate leaving group in the phosphorylation step, and the carboxylate side chain plays a role as a general base to activate a nucleophilic water molecule in the dephosphorylation step. The presence of the general acid ensures productive partitioning toward phosphoenzyme formation. In the absence of the general acid, the nature of the transition-state for the phosphorylation step is sensitive to the pKa of the attacking active site thiol group and changes with the structure of the leaving group.
Hands-on in Computer Programming Education

More and a wider range of students are learning to program as part of their formal education in Sweden as well as in other countries. In computer programming as in other laboratory subjects, the student's active learning in the form of physical motor movement is important. Nevertheless, there are gaps in understanding how, when, and why practical hands-on learning has positive effects. To study the effects of hands-on for novices leaning to program, an experiment in a controlled setting is planned, along with an in-depth study in an authentic classroom setting. The theoretical and methodological basis is a pragmatic view of knowledge and learning, resulting in a mixed methodology approach. This research aims at getting insights that could inform teachers in the CS classroom in making appropriate didactical decisions, both at university level and in upper secondary school. Another more general aim is to understand the reasons for why hands-on is beneficial for learning.
The Level of Expression of the Minor Pilin Subunit, CooD, Determines the Number of CS1 Pili Assembled on the Cell Surface of Escherichia coli

ABSTRACT CooD, the minor subunit of CS1 pili of enterotoxigenicEscherichia coli, is essential for the assembly of stable, functional pili. We previously proposed that CooD is a rate-limiting initiator of CS1 pilus assembly and predicted that the level of CooD expression should therefore determine the number of CS1 pili assembled on the cell surface. In this study, we confirm that CooD is required for the initiation of pilus assembly rather than for the stabilization of pili after they are assembled by demonstrating that specific modulation of cooD expression also modulates the number of CS1 pili on bacterial cells.
A Job Severity Index for the Evaluation and Control of Lifting Injury

Two large field studies were conducted to test the validity of the Job Severity Index (JSI) as an engineering tool for the control of manual materials-handling injury. Comparisons were made between the calculated JSIs of 453 individuals working in 101 different jobs and the injuries sustained by the same individuals over a period of 1057881 exposure hours (529 exposure years). The results revealed the existence of a job severity threshold above which the incidence, severity, and cost of injury dramatically increased. It was concluded that the JSI method can effectively be used to control injuries caused by the manual lifting of loads.
A Personal History of the Evolution of Health Status Assessment.

In the early 1990s, the authors participated in the development of a community health status assessment (CHSA), initiated by a large regional health care system, Lehigh Valley Health Network (LVHN), and funded by a local health-oriented philanthropy, the Dorothy Rider Pool Health Care Trust. This was one of the first large-scale, comprehensive CHSAs conducted in the United States. The purpose of the assessment was 2-fold: first, to gather information to plan, implement, and evaluate interventions to improve the health of the population of the region; and, second, to create an opportunity for the development of a partnership among all the hospitals in the region to encourage working more collaboratively. This latter element was driven by leaders at the philanthropy and from the private sector (largely hospital board members) who saw increases in the cost of care as the result of unnecessary competition among the hospitals as an opportunity to exert their influence. There were 7 hospitals in the Lehigh Valley at the time, a 3-county region of Eastern Pennsylvania with a population of slightly more than half a million persons. All 7 hospitals were engaged to participate through a preliminary organizing activity called the Social Reconnaissance. The outcome of that activity was an entity called the Lehigh Valley Health Partnership comprising 3 representatives from
Institution, internationalization and innovation: three papers on penetration of emerging-market multinational enterprises into developed markets

Three papers are presented on the emerging phenomenon of penetration by emerging-market multinational enterprises (EMNEs) into developed markets (OMs) through outward foreign direct investment (OFOI). Paper 1 examines the roles played by home market-supporting institutional development, at sub-national levels, in OFOI decisions from emerging markets (EMs) into OMs. Paper 2 focuses on the next stage of EMNEs' investment in OMs going in, or choosing a mode of entry. It extends the first paper by investigating the effects of home market-supporting institutional development, at the SUb-national level, on a local EM firm's choice of ownership (partial vs. full) when entering into a OM. In Papers 1 and 2, I argue that the home institutional effect, measured at the sub-national level, is twofold. First, there is a positive direct effect on both the propensity to enter OMs and the propensity to choose full-ownership entry. Second, there is a positive indirect effect on both factors through the mediation of market-related firm capabilities such as technological capability. Papers 1 and 2 are among the first attempts to investigate the roles of home institutions, particularly at sub-national levels, in global strategy and to explore the mediation roles of firm capabilities. Paper 3 focuses on a later stage for those EMNEs that are sourcing knowledge in OMs going back. It examines whether and to what extent EMNEs use OFOI in a OM to capture knowledge spillovers so as to improve their technological capabilities at home, an effect termed "reverse spillover. " This is one of the first studies to examine spillover effects in this direction (from foreign subsidiaries to home parent firms), and among the first EMNE studies to examine after-entry issues. In all three papers, I find supportive empirical evidence using regression methods. Overall, my thesis provides new insights: EMNEs are home-related, and this relationship is bidirectional, in that their international activities are shaped by their home institutional environment while their overseas activities can affect their technological capabilities at home.