Miracle-dz/UniFAR-FTUs huggingface dataset:
Comprehensive assessment of the selected indicators of financial analysis in the context of failing companies

Financial ratios can be considered a crucial determinant of reliability for the bankruptcy prediction models. Therefore, it is necessary to be vigilant during the preparation of bankruptcy prediction models so that to include those ratios, which ensure the highest degree of predictive power. The aim of this paper is to define the so-called etalon unsuccessful business that can serve as a standard comparative basis for other unsuccessful companies operating in Slovak Republic. Own quantification of the selected ratios was created on the database of the published financial statements of several thousand businesses operating in Slovak Republic between 2014 and 2015. This database has undergone extensive filtration of extreme data for maximal objectification of the results. Universal criterion for inclusion of a enterprise into the category of Received: June, 2018 1st Revision: October, 2018 Accepted: November, 2018 DOI: 10.14254/20718330.2018/11-4/20 Journal of International Studies S ci en ti fi c P a pe rs © Foundation of International Studies, 2018 © CSR, 2018 Pavol Kral, George Lazaroiu, Hussam Musa, Maria Misankova, Jaromir Vrbka Comprehensive assessment of the selected indicators of financial analysis. 283 unsuccessful enterprises through the values of the three ratios (R1, L3, Z4) have been created. This criterion was named as unsuccessfulness indicators while respecting the applicable legal standards of Slovak Republic governing the conditions of unsuccessfulness.
Dietary Vitamin D 3 deficiency alters intestinal mucosal defense and 1 increases susceptibility to Citrobacter rodentium induced colitis 2

44 Vitamin D deficiency affects more that 1 billion people worldwide. Although thought to 45 increase risk of bacterial infections, the importance of vitamin D on host defense against 46 intestinal bacterial pathogens is currently unclear since injection of the active form of 47 vitamin D, 1,25(OH)2D3 increased susceptibility to the enteric bacterial pathogen 48 Citrobacter rodentium by suppressing key immune/inflammatory factors. To further 49 characterize the role of vitamin D during bacteria-induced colitis, we fed weanling mice 50 either vitamin D3 deficient or vitamin D3 sufficient diets for 5 weeks and then challenged 51 with C. rodentium. Vitamin D3 deficient mice lost significantly more body weight, 52 carried higher C. rodentium burdens, and developed worsened histological damage. 53 Vitamin D3 deficient mice also suffered greater bacterial translocation to extra-intestinal 54 tissues, including mesenteric lymph nodes, spleen and liver. Intestinal tissues of infected 55 vitamin D3 deficient mice displayed increased inflammatory cell infiltrates as well as 56 significantly higher gene transcript levels of inflammatory mediators TNF-α, IL-1β, IL-6, 57 TGF-β, IL-17A and IL-17F as well as the antimicrobial peptide REG3γ. Notably, these 58 exaggerated inflammatory responses accelerated the loss of commensal microbes and 59 were associated with an impaired ability to detoxify bacterial lipopolysaccharide. Overall, 60 these studies show that dietary-induced vitamin D deficiency exacerbates intestinal 61 inflammatory responses to infection, also impairing host defense. 62 63
Abortive reverse transcription by mutants of Moloney murine leukemia virus deficient in the reverse transcriptase-associated RNase H function

The reverse transcriptase enzymes of retroviruses are multifunctional proteins containing both DNA polymerase activity and a nuclease activity, termed RNase H, specific for RNA in RNA-DNA hybrid form. To determine the role of RNase H activity in retroviral replication, we constructed a series of mutant genomes of Moloney murine leukemia virus that encoded reverse transcriptase enzymes that were specifically altered to retain polymerase function but lack RNase H activity. The mutant genomes were all replication defective. Analysis of in vitro reverse transcription reactions carried out by mutant virions showed that minus-strand strong-stop DNA was formed but did not efficiently translocate to the 3' end of the genome; rather, the DNA was stably retained in RNA-DNA hybrid form. Plus-strand strong-stop DNA was not detected. These results suggest that RNase H normally promotes strong-stop translocation, perhaps by exposing single-stranded DNA sequences for base pairing. Four new DNA species were also detected among the reaction products. Analysis of these DNAs suggested that they were minus-strand DNAs formed from VL30 RNAs encoded by the mouse genome. We suggest that reverse transcriptase can initiate DNA synthesis at any one of four alternate tRNA primer-binding sites near the 5' ends of VL30 RNAs.
Comparing Legal Instruments for R&D&I: State Aid and Public Procurement

This paper focuses on the promotion of R&D&I through state intervention in the economy, specifically by using public procurement and State aid. Innovation is widely recognised as being the key driver of economic growth alongside research and development. As the largest EU Research and Innovation program (Horizon 2020) is currently in progress, a reflection on the subject is timely and at the same time essential in understanding its practical implications. One purpose of this paper is to verify the relationship between these two legal instruments in promoting innovation, beginning with a look at their legal framework. On the one hand, the EU encourages Member States to adopt strategic use of public procurement to finance innovation. On the other hand, similar goals may be reached using state aid for R&D&I which, since 1986, when the first framework on this matter was adopted, has been a key component of EU policy. The paper tries to find points of convergence between public procurement and state aid for R&D&I, opportunities and challenges for using each of them. The paper concludes that both legal instruments serve the purpose, although the specifics of legal regimes make their usage desirable in different settings – depending on the level of the policy design (central or local).
Confocal scanning laser microscopy of benign and malignant melanocytic skin lesions in vivo.

BACKGROUND The ability of physicians for early diagnosis of cutaneous melanomas is less than perfect, prompting research into noninvasive methods for diagnosis. OBJECTIVE Our purpose was to evaluate confocal scanning laser microscopy (CSLM) for noninvasive imaging of benign and malignant melanocytic lesions in vivo. METHODS Forty pigmented skin lesions (including adjacent normal skin as control) in vivo were imaged with near-infrared CSLM. The confocal images were correlated to histopathology. RESULTS Nuclear, cellular, and architectural detail in the epidermis and superficial dermis is imaged with high resolution and contrast. Melanin causes the cytoplasm of pigmented cells to appear bright. Melanocytic nevi had cohesive nests of uniformly circular cells and increased microvascular blood flow. Melanomas had a polymorphous cytologic structure, containing atypical, pleomorphic cells in disarray and irregular dendritic cells. CONCLUSION CSLM is capable of identifying distinct patterns and cytologic features of benign and malignant pigmented skin lesions in vivo. CSLM may be useful to noninvasively discriminate benign and malignant lesions in vivo.
Modélisation du complexe récepteur muscarinique/ toxique MT7 à partir de données thermodynamiques

Les recepteurs muscariniques a l'acetylcholine sont des proteines transmembranaires jouant des roles dans de nombreux processus physiologiques. La toxine MT7 est un puissant modulateur allosterique de ces recepteurs. De plus, cette toxine est le seul ligand connu specifique du sous-type 1 des recepteur muscariniques (hM1). Nous avons etudie les bases moleculaires de l'interaction entre la toxine MT7 et le recepteur hM1 par modelisation. Tout d'abord un echantillonnage des structures des deux partenaires a ete realise par dynamique moleculaire. Les mouvements de grande amplitude de la boucle e2 du recepteur ont ete predits par dynamique activee. Puis la toxine a ete arrimee sur le recepteur par des calculs de dynamique moleculaire sous contraintes ambigues derivees de donnees de mutagenese. Ce modele a ensuite ete optimise par une simulation de dynamique moleculaire libre, en environnement membranaire explicite. Enfin, des calculs en retour des valeurs d'energie libre de liaison ont ete effectues afin de valider le modele. Nous predisons que la toxine se lie sur un dimere de recepteurs hM1. Le cœur de l'interaction est localise sur un des monomeres en contact avec les boucles II et III de la toxine. Cette interaction est completee par des interactions hydrophobes au niveau de la boucle I sur le second monomere. L'analyse de ce modele apporte des elements de comprehension a la fois sur bases structurale de la haute affinite de cette toxine ainsi que sur sa selectivite pour ce sous-type de recepteur. Il apparait que cette selectivite est essentiellement portee par la boucle extracellulaire e2 du recepteur.
Bank Environment and the Investment Value of Analyst Recommendations

We analyze the long-term performance of a large sample of analyst recommendations of banks. We find that positive (negative) recommendations of banks earn positive (negative) returns for at least three months following the recommendation. Thus, analyst recommendations in the banking industry are valuable for investors. Recommendations deliver greater value for banks with greater degree of information asymmetry. Similarly, regulations that decrease information asymmetry in the banking industry also decrease the investment value of analyst recommendations. Positive recommendations create greater value when they are issued in low-risk environments, while negative recommendations create greater value when they are issued in high-risk environments. We conclude that analysts add investment value when there is higher information asymmetry, while negative recommendations are particularly valuable when bank risk is higher.
Squelettes et outils de topologie discrete. Application a l'imagerie medicale 3d

Dans cette these nous sommes interesses a l'apport des outils de topologie discrete pour l'etude des objets issus de l'imagerie medicale. Pour ce faire, nous avons developpe certaines methodes conduisant a l'extraction de primitives topologiques a partir d'objets medicaux segmentes. Ainsi cette these presente d'une part un travail theorique, concernant la squelettisation des objets volumiques prealablement segmentes, et d'autre part quelques applications plus pratiques mettant en uvre cette premiere contribution ou des idees relativement voisines. En ce qui concerne le squelette nous presentons dans un premier temps une methode de squelettisation locale qui peut etre appliquee a des objets de dimension quelconque. Le squelette d'un objet est une primitive dont la structure peut nous aider a comprendre la forme de l'objet. C'est la raison pour laquelle, lorsqu'on se place dans le cadre discret, il est tres important que la methode de squelettisation utilisee produise un objet homotopique a l'objet de depart. Ainsi dans un deuxieme temps, nous nous appuyons sur certains outils existants (dans le cadre de la topologie discrete) et nous etudions egalement les proprietes topologiques des ensembles minces (le squelette etant un objet mince) afin d'assurer la propriete d'homotopie. Dans la deuxieme partie de ce rapport, nous avons utilise les outils de la topologie discrete precedents pour l'etude d'objets issus de techniques d'imagerie differentes. En imagerie angiographique, tout d'abord, nous montrons que l'extraction d'un graphe a partir du squelette d'images segmentees du reseau vasculaire permettait une interpretation et une mise en correspondance de ces reseaux tres pertinente. En imagerie cerebrale, nous presentons une methode de detection des sillons corticaux, a partir d'images irm du cerveau, ainsi que les resultats sur sept patients differents. L'extraction de ces primitives communes, et surtout leur pertinence anatomique, nous a ensuite permis de construire un atlas numerique anatomique du cortex cerebral. Finalement, comme autre application des outils topologiques, nous presentons une methode de resolution du probleme de mise en correspondance rigide d'images medicales tridimensionnelles. Nous avons etendu une approche formulee dans le cadre de la mecanique du solide, qui utilisait comme donnees de depart les positions des voxels des deux objets, en utilisant des primitives plus structurees, en particulier le squelette et la classification topologique associee
Passive estimation algorithms for queueing delays in LANs and other polling systems

Queue inferencing algorithms are used to derive estimates of queue lengths and/or customer waiting times from a priori information about the customer arrival process and the observed sequence of times at which each customer enters and leaves service. In this paper, we extend these techniques by decoupling the arrival time constraints from the customer departure times, which allows us to handle additional features like server vacations. We then show how these techniques can be used to monitor a single station in a polling system, or in a shared medium local area network such as Ethernet, token ring and FDDI. Using these results, passive, non-intrusive network monitoring tools could be developed to estimate waiting times and queue lengths for any host on the network by observing only the packet departure times from the nodes.
Just How Prepared Are You? An Application of Marketing Segmentation and Theory of Planned Behavior for Disaster Preparation

ABSTRACT The threat of a disaster is very real for many, and preparation is vital. To identify differences in how people respond to disaster preparation, a segmentation approach may be useful. Based on a survey, cluster analysis and application of the theory of planned behavior, this study finds four segments in the population. The unprepared and uninterested segment may be encouraged by associating preparation tasks with benefits other than disaster resilience. Willing but could do more may respond to information highlighting that government support may not be enough in a disaster. For it’s just too difficult, barriers need to be addressed, lowering costs of preparation and changing perceptions of difficulty. Those in knowing, interested, and prepared could be encouraged to help spread the word of the importance of preparation. Further recommendations are made for the wider public policy context, including a call for more segmentation approaches to build understanding and resilience.
Plagiarism, its consequences, and how to avoid it

Plagiarism is a form of cheating, by which one presents as her/his work, what others have done. It may be severely punished, and could cause serious problems later in life. (cid:16)Self-plagiarism(cid:17) is also possible. Plagiarism, its consequences and and how to avoid it are discussed further below
Sporadic colorectal carcinomas with low‐level microsatellite instability in Korea: Do they form a distinct subgroup with distinguished clinicopathological features?

The biologic significance of low‐level microsatellite instability (MSI) in colorectal cancers (CRCs) remains unclear. This study aimed to elucidate whether sporadic MSI‐low CRCs in Korea displayed distinguished clinicopathological characteristics from microsatellite stable (MSS) and MSI‐high CRCs.
SMCSN: A New Secure Model of Content Sharing Network by Using Multi-roles Sybil Nodes

Considering the serious security trend of Content Sharing Networks (CSNs) and the advantages of Sybil nodes, a new Secure Model of Content Sharing Network by using multi-roles Sybil nodes (SMCSN) is hereby proposed. In SMCSN, we introduce three different kinds of Sybil nodes and discuss some issues of exploiting Sybil nodes like infiltrating collision, hotspots sensing and importance improvement, etc. Further simulation experiments and analysis indicate the effectiveness and feasibility of SMCSN to enhance the security of CSNs.
Overstating value change: Question ordering in the postmaterial values index

In much of his research on intergenerational value change, Inglehart uses a four-item index to calculate levels of postmaterial and material value orientations. Latter waves of the World Values Surveys administer a 12-item values index in which the original four-item index is embedded. In some of his research, Inglehart compares values estimated from stand-alone and embedded indices. Using a split sample design, we administered two versions of the longer values index to national probability samples of Australian adults and detected question-ordering effects. Proportions of postmaterialists relative to materialists were inflated when the four-item index was embedded in the longer values index. Comparing estimates of postmaterial values from stand-alone indices with indices embedded in the longer values measure is an unreliable method of assessing change in value orientations, as it overestimates the magnitude of value change over time.
Empirical Study on the Impact of Social Responsibility Information Disclosure on Corporate Equity Capital Cost

The paper mainly discusses the impact of corporate social responsibility information disclosure on the cost of equity capital. Based on the theory of signal transmission and the theory of legality, the mechanism of action was analyzed. The listed companies that issued the social responsibility report in 2013-2015 were selected for empirical research. The empirical results show that corporate social responsibility information disclosure has a significant negative impact on the cost of equity
Could the Adoption of Organizational Ambidexterity Have Changed the History of Nokia?

Nokia, more than a century-old company, rose to stardom as the market leader for mobile phones in the 1990s and continued to be so until the early 2000s. Thereafter, the decline of Nokia started. The firm had to sell many of its assets and its mobile phone division to Microsoft. It later became a truncated company and ultimately faded into oblivion. Management and academic experts have analysed the reason for the failure of Nokia from various dimensions. The present work analyses Nokia’s failure from the viewpoint of organizational ambidexterity (OA). OA is defined as the ‘ability to simultaneously explore and exploit, enabling a firm to succeed at adaption over time rather than pursuing limited activities’. This can be considered as the first attempt to analyse the failure of Nokia through the lens of ambidexterity. It is concluded with compelling evidence that the story of Nokia would have been different had it followed exploitation and exploration simultaneously.
Benchmarking As a Learning Tool In Voluntary Non-Profit Organizations

This paper explores the benefits of benchmarking in voluntary non-profit organizations. The principal benefit is argued to be that of serving as a management tool to promote organizational learning. A case study illustrating some of the key issues associated with the adoption of benchmarking at the Royal Blind Society of New South Wales is presented to illustrate how the technique enhances organizational learning.
Hemoglobin SC disease complications: a clinical study of 179 cases

Background Hemoglobin SC disease is one of the most frequent hemoglobinopathies. Surprisingly, few studies have been dedicated to this disease, currently considered to be a mild variant of homozygous SS disease. The aim of this study was to update our knowledge about hemoglobin SC disease. Design and Methods The study involved a single center series of 179 patients. Clinical and biological data were collected with special attention to the assessment of pulmonary arterial hypertension and nephropathy. Results Hemoglobin SC diagnosis was delayed and performed in adulthood in 29% of cases. Prevalence of hospitalized painful vasoocclusive crisis, acute chest syndrome and priapism was 36%, 20% and 20%, respectively. The most common chronic organ complications were retinopathy and sensorineural otological disorders in 70% and 29% of cases. Indeed, prevalence of complications reported in homozygous SS disease, such as nephropathy, suspicion of pulmonary hypertension, strokes and leg ulcers was rather low (13%, 4% and 1%, respectively). Phlebotomy performed in 36% of this population (baseline hemoglobin 11.5 g/dL) prevented recurrence of acute events in 71% of cases. Conclusions Our data suggest that hemoglobin SC disease should not be considered as a mild form of sickle cell anemia but as a separate disease with a special emphasis on viscosity-associated otological and ophthalmological disorders, and with a low prevalence of vasculopathy (strokes, pulmonary hypertension, ulcers and nephropathy). Phlebotomy was useful in reducing acute events and a wider use of this procedure should be further investigated.
Mapping of mandatory and voluntary disclosures with capital market variables and future research opportunities: Market based accounting research study period 2006-2015

The aim of this paper is to review a number of previous studies that examined the relationship of mandatory and voluntary disclosure variables with capital market variables such as market prices, market returns and the cost of equity capital. The first part of this paper is an explanation of the theories that form the basis of research on this topic. The second part of this paper is a review of some accounting research that examines the relationship between company disclosure and capital market variables. The third part reveals several accounting research opportunities that can be done to continue the results of previous studies. The review process was conducted on twelve international journals related to capital market-based accounting research in the period 2006-2015. Based on the literature review, the results show that the basic theories that are widely used are the efficient market theory, agency theory, behavior theory, economic theory, voluntary disclosure theory, value relevance, and net surplus theory. The most widely conducted research is to examine the effect of mandatory disclosures on capital market variables such as returns, market value, firm value, and others. In addition, the majority of studies examine the impact of voluntary disclosure on capital market variables such as stock prices, equity capital costs, and returns. The archiving method is more widely used by utilizing secondary data, whereas few use experiments. Research opportunities that can be directed to: (1) examine the impact of sharia disclosures on capital market variables (2) using experimental methods, and (3) test the association of social disclosures, environmental disclosures, disclosure of intellectual capital and other types of voluntary disclosures.
Meta‐analysis combining parallel and cross‐over trials with random effects

Meta‐analysis can necessitate the combination of parallel and cross‐over trial designs. Because of the differences in the trial designs and potential biases notably associated with the crossover trials, one often combines trials of the same designs only, which decreases the power of the meta‐analysis. To combine results of clinical trials from parallel and cross‐over designs, we extend the method proposed in an accompanying study to account for random effects. We propose here a hierarchical mixed model allowing the combination of the 2 types of trial designs and accounting for additional covariates where random effects can be introduced to account for heterogeneity in trial, treatment effect, and interactions. We introduce a multilevel model and a Bayesian hierarchical model for combined trial design meta‐analysis. The analysis of the models by restricted iterative generalised least square and Monte Carlo Markov Chain is presented. Methods are compared in a combined design meta‐analysis model on salt reduction. Both models and their respective advantages in the perspective of meta‐analysis are discussed. However, the access to the trial data, in particular sequence and period data in cross‐over trials, remains a major limitation to the meta‐analytic combination of trial designs.