Miracle-dz/UniFAR-FTUs huggingface dataset:
Information technology implementation: evidence in Spanish SMEs

Purpose - The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement. Design/methodology/approach - The empirical study acquires knowledge of the situation of SMEs in Spain and carries out an analysis of variables based on the results. Contingency tables have been developed to find out whether there are dependent-effect relationships between the survey items. Findings - When analysing the sample by sectors, the paper finds that the manufacturing sector has a high level of short-term IT implementation, using it to deal with accounting, fiscal and financial issues, while the services sector is using IT intensively and is also very interested in sophisticated IT. Moreover, research results reveal a trend towards continuous improvement of Spanish SMEs of all sizes in all sectors as the majority show considerable interest in international accounting standards. Research limitations/implications - The study has some limitations such as the way in which data are obtained, determining the type and number of questions and the fact that a majority of those responding to the survey are medium-sized businesses. In addition, those answering are the accounting department managers, leading to a possible bias if the paper tries to extrapolate the results. Originality/value - This paper provides new information for SMEs, public administrations and academics. The increasing interest in the subject can lead to additional research with causal relationships between IT implementation, SMEs strategy and financial results.
Debt Financing and Earnings Management: An Internal Capital Market Perspective

This paper investigates the role internal capital markets play in mitigating earnings management of group firms. We predict that the funding advantages of internal capital markets from business affiliates obscure solvency problems resulting from higher leverage for individual firms within a group, which in turn mitigates their incentives for earnings management. Using Taiwanese firms as a sample, we provide evidence that is consistent with such a prediction. In particular, we show that higher group profitability reduces its member firms� sensitivity of earnings management to debt levels. Among business groups, earnings management in pyramidal groups is less sensitive to debt levels. We also find that the debt-abnormal accrual curve becomes smoother as group profitability increases when considering the non-monotonic relationship between firm leverage and earnings management.
Targeting Costimulatory Pathways for Tumor Immunotherapy

Tumor immunotherapy harnesses the potential of the host immune system to recognize and eradicate neoplastic tissue. The efficiency of the immune system in mediating tumor regression depends on the induction of antigen-specific T-cell responses through physiologic immune surveillance, priming by vaccination, or following adoptive transfer of T-cells. Although a variety of tumor-associated antigens have been identified and many immunotherapeutic strategies have been tested, objective clinical responses are rare. The reasons for this include the inability of current immunotherapy approaches to generate efficient T-cell responses, the presence of regulatory cells that inhibit T-cell responses, and other tumor escape mechanisms. The activation of effector T-cells depends on interactions between the T-cell receptor (TCR) and cognate antigen presented as peptides within the major histocompatibility complex (MHC) and costimulatory signals delivered by CD28, which binds to B7.1 and B7.2. More recently, several new molecular receptors and ligands have been identified that integrate into stimulatory or inhibitory activity for T-cells. These signals have been loosely associated with the costimulatory molecules but actually represent a diverse group of molecular pathways that have unique and overlapping functions. This review will focus on these pathways and emphasize their role in mediating T-cell activation for the purpose of enhancing tumor immunotherapy. As we gain a better understanding of the molecular and cellular consequences of T-cell signaling through the costimulatory pathways, a more rational approach to the activation or inhibition of T-cell responses can be developed for the treatment of cancer and other immune-mediated diseases.
Content Analysis in Accounting Research: the Practical Challenges

Drawing on a pilot study of voluntary intellectual capital reporting in New Zealand companies' annual reports, this paper illustrates and discusses the practical challenges of using content analysis as a research method and considers how they might be managed. Reflections are offered on the choice of appropriate recording units, counting repetitive messages, making subjective judgments as to the meaning and categorisation of texts, and the need to explain how texts are handled and how inferences and meanings are identified when using content analysis for accounting research.
Comparison of intra-articular hyaluronic acid injections and mud-pack therapy in the treatment of knee osteoarthritis.

OBJECTIVES Conservative treatment should be tried prior to surgical treatment in knee osteoarthritis. This study was designed to evaluate the short-term effects of mud-pack therapy on pain relief and functional improvement in knee osteoarthritis in comparison with intra-articular hyaluronic acid injections. METHODS The study included 23 patients who were diagnosed as having knee osteoarthritis according to the ACR (American College of Rheumatology) criteria, and had complaints lasting for more than three months. All the patients had stage 2 or 3 osteoarthritis radiographically according to the Kellgren-Lawrence criteria. Twelve patients (3 males, 9 females; mean age 54+/-6 years; range 46 to 67 years) received mud therapy bilaterally. Mud packs were heated to 45 degrees C and applied on both knees for 30 minutes daily for a total of 12 weekdays. Eleven patients (2 males, 9 females; mean age 53+/-9 years; range 40 to 66 years) received a total of three bilateral intra-articular hyaluronic acid injections, each interspersed by weekly intervals. The patients were evaluated before and after treatment in terms of pain and functionality using the pain subscale of the WOMAC (Western Ontario and McMaster Universities) osteoarthritis index, Hospital for Special Surgery (HSS) score, and Knee Society clinical rating system (knee and function scores). The patients were followed-up for a mean of 5.9+/-6.3 months (range 4 to 8 months) after mud-pack therapy, and 5.8+/-0.8 months (range 5 to 7 months) after intra-articular hyaluronic acid injections. RESULTS No significant differences were found between the two groups with respect to pre-and posttreatment WOMAC, HSS, and knee and function scores (p>0.05). The scores of all instruments showed significant improvements following treatment in both groups (p<0.001). Posttreatment changes in relation to baseline scores did not differ significantly between the two groups (p>0.05). CONCLUSION Treatment of knee osteoarthritis with intra-articular hyaluronic acid injections or mud-pack therapy yielded similar results in the short-term in terms of functional improvement and pain relief. Mud-pack therapy is a noninvasive, complication-free, and cost-effective alternative modality for the conservative treatment of knee osteoarthritis.
Reliability of nurses' neurological assessments in the cardiothoracic surgical intensive care unit.

BACKGROUND Alterations in mental status are common among patients in the cardiothoracic surgical intensive care unit. Changes in mental status can be caused by metabolic factors, medications, or brain injury. In this setting, reliable, serial neurological evaluations are critical for assessing the effectiveness of treatment and the need for additional studies. OBJECTIVES To estimate the reliability of the Rancho Los Amigos Cognitive Scale and the newly developed Neurologic Intensive Care Evaluation as measures of cognitive function in the cardiothoracic surgical intensive care unit. METHODS Nurses used 1 of the 2 scales as part of routine neurological assessments of patients in the cardiothoracic surgical intensive care unit. For each test, scores of different observers were correlated and a reliability estimate formed. RESULTS Interrater reliability was high for both evaluations (Rancho scale, 0.91; Neurologic Intensive Care Evaluation, 0.94). Correlations between the scores of different pairs of observers were also high (mean rho values, 0.84 for the Rancho scale and 0.77 for the Neurologic Intensive Care Evaluation). CONCLUSIONS Both scales are reliable indicators of the neurological state of patients in the cardiothoracic surgical intensive care unit. These scales measure different, although limited, aspects of cognitive function. Each test was simple to administer and did not take more time than the standard nursing neurological examination. Most of the variability in scoring was related to the different degrees of stimulation used by examiners when assessing patients, not to differences in the interpretation of patients' responses.
Use of Propensity Scores in Non-Linear Response Models: The Case for Health Care Expenditures

Under the assumption of no unmeasured confounders, a large literature exists on methods that can be used to estimating average treatment effects (ATE) from observational data and that spans regression models, propensity score adjustments using stratification, weighting or regression and even the combination of both as in doubly-robust estimators. However, comparison of these alternative methods is sparse in the context of data generated via non-linear models where treatment effects are heterogeneous, such as is in the case of healthcare cost data. In this paper, we compare the performance of alternative regression and propensity score-based estimators in estimating average treatment effects on outcomes that are generated via non-linear models. Using simulations, we find that in moderate size samples (n= 5000), balancing on estimated propensity scores balances the covariate means across treatment arms but fails to balance higher-order moments and covariances amongst covariates, raising concern about its use in non-linear outcomes generating mechanisms. We also find that besides inverse-probability weighting (IPW) with propensity scores, no one estimator is consistent under all data generating mechanisms. The IPW estimator is itself prone to inconsistency due to misspecification of the model for estimating propensity scores. Even when it is consistent, the IPW estimator is usually extremely inefficient. Thus care should be taken before naively applying any one estimator to estimate ATE in these data. We develop a recommendation for an algorithm which may help applied researchers to arrive at the optimal estimator. We illustrate the application of this algorithm and also the performance of alternative methods in a cost dataset on breast cancer treatment.
Adolescents' Perceptions of Safety at School and Their Solutions for Enhancing Safety and Reducing School Violence: A Rural Case Study.

An exploratory study of a small rural high school in upstate New York investigated students' perceptions of safety at school and empowered students to develop solutions to school violence. A mixed-methods approach drew on action research, youth-based phenomenology, and a general systems frame of reference. Data collection included two surveys of 10th-grade students; several focus groups; and interviews with students, teachers
Quality of Work Life in the Postnationalization of Human Resources: Empirical Examination of Workforce Emiratization in the United Arab Emirates

In response to the challenge of human resource imbalance in the United Arab Emirates (UAE), the government enacted a nationalization policy (Emiratization) which compelled organizations to hire national job seekers. The present study aimed at assessing the quality of working life (QWL) of 450 national employees in the public and private sectors. Univariate and multivariate analyses revealed that employees indicated an above average level of perceived QWL. Four factors were important to adding quality to the work life, namely managerial approach, prestige, pay and benefits, and professional development opportunities. These results and their implications were discussed in detail.
The Genetics of Speciation and Colouration in Carrion and Hooded Crows

Transcriptome Shotgun Sequencing (RNA-seq) has been readily embraced by geneticists and molecular ecologists alike. As with all high-throughput technologies, it is critical to understand which analytic strategies are best suited and which parameters may bias the interpretation of the data. Here we use a comprehensive simulation approach to explore how various features of the transcriptome (complexity, degree of polymorphism p, alternative splicing), technological processing (sequencing error e, library normalization) and bioinformatic workflow (de novo vs. mapping assembly, reference genome quality) impact transcriptome quality and inference of differential gene expression (DE). We find that transcriptome assembly and gene expression profiling (EdgeR vs. BaySeq software) works well even in the absence of a reference genome and is robust across a broad range of parameters. We advise against library normalization and in most situations advocate mapping assemblies to an annotated genome of a divergent sister clade, which generally outperformed de novo assembly (Trans-Abyss, Trinity, Soapdenovo-Trans). Transcriptome complexity (size, paralogs, alternative splicing isoforms) negatively affected the assembly and DE profiling, whereas the effects of sequencing error and polymorphism were almost negligible. Finally, we highlight the challenge of gene name assignment for de novo assemblies, the importance of mapping strategies and raise awareness of challenges associated with the quality of reference genomes. Overall, our results have significant practical and methodological implications and can provide guidance in the design and analysis of RNA-seq experiments, particularly for organisms where genomic background information is lacking.
IPTV Service Framework Based on Secure Authentication and Lightweight Content Encryption for Screen-Migration in Cloud Computing

These days, the advancing of smart devices (e.g. smart phones, tablets, PC, etc.) capabilities and the increase of internet bandwidth enables IPTV service provider to extend their services to smart mobile devices. User can just receive their IPTV service using any smart devices by accessing the internet via wireless network from anywhere anytime in the world which is convenience for users. However, wireless network communication has well a known critical security threats and vulnerabilities to user smart devices and IPTV service such as user identity theft, reply attack, MIM attack, and so forth. A secure authentication for user devices and multimedia protection mechanism is necessary to protect both user devices and IPTV services. As result, we proposed framework of IPTV service based on secure authentication mechanism and light weight content encryption method for screen-migration in Cloud computing. We used cryptographic nonce combined with user ID and password to authenticate user device in any mobile terminal they passes by. In addition we used Light weight content encryption to protect and reduce the content decode overload at mobile terminals. Our proposed authentication mechanism reduces the computational processing by 30% comparing to other authentication mechanism and our light weight content encryption reduces encryption delay to 0.259 second.
Production and application of on‐grown Artemia in freshwater ornamental fish farm

Abstract This paper describes a pilot culture system for the production of on‐grown Artemia in freshwater ornamental fish farms. The system had 21 culture units, each consisting essentially of three components: an oval‐shaped raceway, an air‐water lift system and two waste collectors. Using artificial seawater at 20 ppt for culture and at a mean production rate of 3 kg/m3 of water in a 12‐day cycle, the system had a production capacity of 8 metric tons of on‐grown Artemia a year. Biochemical analyses were preformed to evaluate the nutritional value of the on‐grown Artemia against three conventional live feeds, viz. live Artemia nauplii, live Moina and frozen bloodworms. Cost‐benefit analysis showed that with a capital investment of US$ 82,000 and an annual cost of production of US$ 81,000, the system achieved a high internal rate of return of 88% over a 10‐year period and a short payback period of 1.23 years. The availability of on‐grown Artemia would not only offer farmers and exporters a better alternative live food organism for feeding to their fish, but more importantly the possibility of enhancing the fish performance and quality through bioencapsulation.
Twitter as a Sentinel in Emergency Situations: Lessons from the Boston Marathon Explosions

Immediately following the Boston Marathon attacks, individuals near the scene posted a deluge of data to social media sites. Previous work has shown that these data can be leveraged to provide rapid insight during natural disasters, disease outbreaks and ongoing conflicts that can assist in the public health and medical response. Here, we examine and discuss the social media messages posted immediately after and around the Boston Marathon bombings, and find that specific keywords appear frequently prior to official public safety and news media reports. Individuals immediately adjacent to the explosions posted messages within minutes via Twitter which identify the location and specifics of events, demonstrating a role for social media in the early recognition and characterization of emergency events. *Christopher Cassa and Rumi Chunara contributed equally to this work.
Learning Sparse Visual Representations with Leaky Capped Norm Regularizers

Sparsity inducing regularization is an important part for learning over-complete visual representations. Despite the popularity of $\ell_1$ regularization, in this paper, we investigate the usage of non-convex regularizations in this problem. Our contribution consists of three parts. First, we propose the leaky capped norm regularization (LCNR), which allows model weights below a certain threshold to be regularized more strongly as opposed to those above, therefore imposes strong sparsity and only introduces controllable estimation bias. We propose a majorization-minimization algorithm to optimize the joint objective function. Second, our study over monocular 3D shape recovery and neural networks with LCNR outperforms $\ell_1$ and other non-convex regularizations, achieving state-of-the-art performance and faster convergence. Third, we prove a theoretical global convergence speed on the 3D recovery problem. To the best of our knowledge, this is the first convergence analysis of the 3D recovery problem.
Assessing the Effect of Current Account and Currency Crises on Economic Growth

Several empirical studies are concerned with measuring the effect of currency and current account crises on economic growth. Using different empirical models this paper serves two aspects. It provides an explicit assessment of country specific factors influencing the costs of crises in terms of economic growth and controls via a treatment type model for possible sample selection governing the occurrence of crises in order to estimate the impact on economic growth correctly. The applied empirical models allow for rich intertemporal dependencies via serially correlated errors and capture latent country specific heterogeneity via random coefficients. For accurate estimation of the treatment type model a simulated maximum likelihood approach employing efficient importance sampling is used. The results reveal significant costs in terms of economic growth for both crises. Costs for reversals are linked to country specific variables, while costs for currency crises are not. Furthermore, shocks explaining current account reversals and growth show strong significant positive correlation.
Multi-Modal References in Human-Computer Dialogue

Multi-modal communication is common among humans. People frequently supplement natural language (NL) communication with simultaneous coordinated pointing gestures and drawing on ancillary visual aids. Similar multi-modal communication can facilitate human interaction with modern sophisticated information processing and decision-aiding computer systems. In this paper, we focus on the use of deictic pointing gestures with simultaneous coordinated NL in both user input and system-generated output. Key knowledge sources and methodology for referent resolution are presented. The synergistic mutual disambiguation of simultaneous NL and pointing is discussed as well as a methodology for handling inconsistent NL/pointing expressions and expressions that have an apparent null referent. This work is part of the Intelligent Multi-Media Interface Project [Neal & Shapiro, 1988] which is devoted to the development of intelligent interface technology that integrates speech, NL text, graphics, and pointing gestures for human-computer dialogues.
Hedonic methods in housing markets : pricing environmental amenities and segregation

Methods. - Theoretical Foundations and Empirical Developments in Hedonic Modeling. - Hedonic Modeling of the Home Selling Process. - Applications to Urban Environment Issues. - Hedonic Property Value Studies of Transportation Noise: Aircraft and Road Traffic. - Pricing the Homebuyer's Countryside View. - Semi-Parametric Tools for Spatial Hedonic Models: An Introduction to Mixed Geographically Weighted Regression and Geoadditive Models. - Estimating Hedonic Models of Consumer Demand with an Application to Urban Sprawl. - Applications to Segregation and Discrimination Issues. - Conceptual and Operational Issues in Incorporating Segregation Measurements in Hedonic Price Modeling. - Using Hedonic Models to Measure Racial Discrimination and Prejudice in the U.S. Housing Market. - The Problem with Environmental Justice Studies (And How Hedonics Can Help). - Distinguishing Racial Preferences in the Housing Market: Theory and Evidence.
Roadmap for megawatt class power switch modules utilizing large area silicon carbide MOSFETs and JBS diodes

Recent dramatic advances in the development of large area Silicon Carbide (SiC) MOSFETs along with their companion JBS diode technology make it possible to design and fabricate high power SiC switch modules. An effort underway by the Air Force Research Laboratory has lead to the development of a 1.2kV/100A SiC dual switch power module capable of operating at a junction temperature of 200°C. Two additional efforts are set on achieving the megawatt goal. An effort by the Army Research Laboratory is focused on 1.2kV modules to be used for traction and power conversion applications. The highest power 1200V all-SiC dual switch power modules produced is capable of 880 amps. A DARPA effort to develop a solid state power substation has produced a 10kV/50A SiC dual switch power module. Higher current modules in both voltage ratings have been designed. These SiC MOSFET modules represent the next level of integration for SiC power devices. This is a critical technical milestone in the progression toward highly reliable, high efficiency, power systems. This technology is relevant in the current energy-conscious environment and will translate to significant energy savings for hybrid and electric vehicles, solar power and alternative energy system inverters, and industrial motor drives.