Miracle-dz/UniFAR-FTUs huggingface dataset:
DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada

This paper proposes four new models to forecast oneâ€ yearâ€ ahead return on equity (ROE) and change in ROE based on prior research in the DuPont analysis and earnings persistence, and also examines whether the persistence of ROE has improved upon mandatory IFRS adoption in Canada. Using the Granger causality test to establish the usefulness of additional explanatory variables in forecasting future earnings, I show that the DuPont components are useful in predicting oneâ€ yearâ€ ahead ROE, and that the persistence of ROE has decreased since Canadian firms adopted IFRS in 2011. This paper contributes to accounting research in two ways. First, it introduces a new approach to forecasting oneâ€ yearâ€ ahead ROE. Second, it sheds some light on the impact of IFRS adoption on reporting quality in Canada.Analyse de DuPont, persistance des rA©sultats et rendement des capitaux propresÂ : incidence de l'adoption obligatoire des IFRS au Canada RA©sumA© L'auteure propose quatre nouveaux modA¨les de prA©vision, un an A l'avance, du rendement des capitaux propres (RCP) et de la variation du RCP, A partir des travaux prA©cA©dents portant sur l'analyse de DuPont et la persistance des rA©sultats. Elle se demande A©galement si la persistance du RCP s'est amA©liorA©e depuis l'adoption obligatoire des IFRS au Canada. En utilisant le test de causalitA© de Granger pour A©tablir l'utilitA© de variables explicatives supplA©mentaires dans la prA©vision des rA©sultats A venir, l'auteure constate que les composants de DuPont sont utiles A la prA©vision du RCP un an A l'avance et que la persistance du RCP a diminuA© depuis que les sociA©tA©s canadiennes ont adoptA© les IFRS en 2011. Lâ€™A©tude contribue A la recherche en comptabilitA© de deux faA§ons. En premier lieu, elle prA©sente une nouvelle mA©thode de prA©vision du RCP un an A l'avance. En second lieu, elle jette un peu plus de lumiA¨re sur l'incidence de l'adoption des IFRS sur la qualitA© de l'information au Canada.
The relationship between competition and efficiency of waste-collection services in the Czech Republic

ABSTRACT This paper examines the role of the competition on the waste-collection market. Based on the case study of the Czech Republic, we evaluate the influence of competition intensity on supply side of the market on efficiency of waste-collection services. The rate of competition was approximated by the number of submitted bids to public tenders and efficiency was measured by per capita expenditures for municipal waste-collection services. We developed two regression models – the first model verified a competitive effect on the public procurement market for the provision of waste-collection services; the second model identified factors that affected municipal expenditures for waste-collection services per capita. We concluded that the competition in the waste-collection market increases by organising open tenders for suppliers at regular intervals, by adapting the duration of contracts to economic life of fixed assets, by sustaining pressure on service providers through a change in suppliers or the distribution of contracts among jurisdictions.
Creating Financial Cycles in China and Interaction with Business Cycles on the Chinese Economy

ABSTRACT This study creates a Chinese financial cycle index to examine the lead-and-lag relations between business and financial cycles. We examine the macroeconomic performance when these cycles are in boom, bust, and other combinations. We have four interesting results. First, financial cycles occur less frequently than business cycles. Second, the upturn phase of a financial cycle is significantly longer than the downturn phase. Third, gross domestic product growth rates are at their lowest when the two cycles are in troughs and the highest when they reach their peaks. We find similar results for employment, inflation, and consumption rates. Fourth, financial cycles lead business cycles but not vice versa. Hence, policymakers should consider the financial system before bailing out the real economy, which alone is insufficient for the recovery of the macro economy.
Patch antennas feed modeling for method of moments

Inaccurate feed modeling in the antenna design and analysis is one of the main sources errors in the Method of Moments (MoM) analysis. In this paper we present a new feed modeling for MoM with the well-known RWG basis functions [3]. The proposed model is a generalization of the well-known delta-gap voltage source adapted to patch antennas [1,2]. The RWG basis functions used in this paper — and widely used in method of moments analysis — are now recognized as one of the first vector (“edge”) elements to be used in computational electromagnetic. The feed modeling presented here can be easily generalized to other type of basis functions. The validity of the this model is demonstrated by means of two examples and the results are compared with ones obtained from recent studies [6] which use Ansoft Ensemble to obtain the antenna parameters. Good agreement between the results of two methods is achieved. MATLAB 6.5 is used for simulations.
General scattering characteristics of resonant core-shell spheres

We present the general features and aspects regarding the electromagnetic scattering by a small core-shell sphere. First, the thickness effects on the plasmonic resonances are described in the Rayleigh limit, utilizing the MacLaurin expansion of the Mie coefficients of hollow scatterers. The results are connected with the plasmon hybridization model. A brief study regarding the core effects is given, illustrating resonant scattering peculiarities. Finally, new electrodynamic aspects of the scattering process are revealed through a the newly introduced Padé expansion of the Mie coefficients. The proposed methods can be readily applied for the studies of the dynamical dependencies for other canonical shapes, carving ways for engineering the overall properties of a single composite scatterer.
Photographing Paintings by Image Fusion

This paper addresses the problem of obtaining a quality photograph of a painting by multi-image fusion methods. The problem is particularly challenging because of the uncontrolled illumination conditions and of the destructive reflection speckle present in most photographs of paintings. A fully automatic image processing chain is described that, starting from several bursts of a painting taken under different angles, permits one to obtain the best possible result by eliminating highlights and motion blur by robust statistics, reducing noise by fusion, and compensating optical distortion in the registration process. This image fusion method is applicable to photographs of a painting taken with a hand-held camera without any particular setup. It works under bad lighting conditions and eliminates motion blur, even when the painting is protected by a glass screen creating structured reflections of the room. The careful discussion of each step of the processing chain also permits one to review and discuss the .
Blocking of CCR5 and CXCR3 Suppresses the Infiltration of Macrophages in Acute Renal Allograft Rejection

Background. The chemokine receptors CCR5 and CXCR3 are expressed by T cells and macrophages. We examined effects of a CCR5/CXCR3 antagonist (TAK), with a particular focus on the role of macrophages, in a rat kidney transplant model. Methods. Dark Agouti rat kidneys were transplanted into Lewis rats. The recipients were treated daily with a 10 mg/kg TAK on posttransplant days 0 to 14 and/or 2 mg/kg of cyclosporine A (CsA) on days 0 to 5. Graft survival, histological changes, and the expression of chemokines and chemokine receptors on T cells and macrophages were studied. Results. Treatment with TAK alone suppressed CD4+T cell infiltration and slightly prolonged graft survival. The expressions of both CCR5 and CXCR3, and activated macrophage-associated cytokines and chemokines, were significantly increased on macrophages that had been separated from rejecting kidneys, compared with those from spleens. However, these upregulations were decreased in macrophages from kidneys that had been treated with TAK. Immunohistochemistry also showed that macrophages infiltrating tubules of rejecting kidney expressed both receptors. In the CsA alone group, macrophages were the dominant infiltrating cells, and all allografts were rejected within 10 days. A combined therapy involving CsA and TAK resulted in decreased macrophage infiltration, and graft survival was substantially prolonged. The levels of activated macrophage-associated cytokines and chemokines were also decreased. Conclusion. The dual blocking of CCR5/CXCR3 can be useful in decreasing rejection, with or without CsA. This mechanism acts, not only to block T-cell recruitment to a kidney graft but to suppress the infiltration of macrophages as well.
The voice bank corpus: Design, collection and data analysis of a large regional accent speech database

The University of Edinburgh has started the development of a new speech database, the Voice Bank corpus, specifically designed for the creation of personalised synthetic voices for individuals with speech disorders. This corpus already constitutes the largest corpora of British English currently in existence, with more than 300 hours of recordings from approximately 500 healthy speakers. New recordings are continuously being made in order to get the best coverage of the different combinations of regional accents, social classes, age and gender across Britain. This paper describes the motivation and the processes involved in the design and recording of this corpus as well as some analysis of its content. The paper concludes with our future plans to further extend this corpus and to overcome its current limitations.
The Polarizing Effect of the March for Science on Attitudes toward Scientists

ABSTRACT Americans’ attitudes toward scientists have become more negative in recent years. Although researchers have considered several individual-level factors that might explain this change, little attention has been given to the political actions of scientists themselves. This article considers how March for Science rallies that took place across the United States in late April 2017 influenced Americans’ attitudes toward scientists and the research they produce. An online panel study surveying respondents three days before and two days after the March found that liberals’ and conservatives’ attitudes toward scientists polarized following the March. Liberals’ attitudes toward scientists became more positive whereas conservatives’ attitudes became more negative. However, the March appears to have had little effect on the public’s attitudes about scientific research. In addition to answering questions about the March’s political impact, this research calls attention to the possibility that the political actions of scientists can shape public opinion about them.
Coordinated Multimarket Bidding for a Hydropower Producer using Stochastic Programming

With the connection of new regions into the Nordic power markets competition intensifies. The incentive of power producers to exploit their portfolios more effectively is increasing. Expecting a higher share of non-dispatchable energy production in the years to come, supply of ancillary services (reserves) will be divided between those producers who possess flexible portfolios. The question then arises whether a hydropower producer should take the reserve markets into account when submitting bids for the day-ahead auction. This thesis considers the bidding problem of a Norwegian hydropower producer bidding into the day-ahead, taking the primary reserve and balancing market into account. A stochastic program is proposed to investigate the value of coordinating the day-ahead bid with the reserve market opportunities. Stochastic programs require good scenarios to produce high-quality solutions, and hence a great effort is put into generating scenarios that do well at predicting market prices and volumes, and representing the associated uncertainty. A comprehensive scenario generation framework that captures the dynamics of each market as well as their inter-dependencies is proposed, tested and found to perform well. Modeling choices and assumptions are made with the goal of attaining reasonable solution times, while at the same time reflecting the actual planning procedures of the producer. Short solution times allow for a comprehensive case study to be conducted for 250 days in 2016. The case study is performed under three control variables: price deviation from water value, planning horizon granularity and the number of watercourses in the portfolio. First, the testing is done with one watercourse at disposal. Coordination is found to yield a small gain of about 1 %. Next, the profitability of coordinated bidding is further investigated with respect to price deviation from water value. The results show that the gain associated with coordination is higher when this deviation is low. The gain tends to zero when the deviation increases. Next, we investigate the effect of adding more watercourses to the planning problem. Gains decrease, but seem to stabilize around a value of 0.5 %.
Grouping patients for masseter muscle genotype-phenotype studies.

OBJECTIVES To use various facial classifications, including either/both vertical and horizontal facial criteria, to assess their effects on the interpretation of masseter muscle (MM) gene expression. MATERIALS AND METHODS Fresh MM biopsies were obtained from 29 patients (age, 16-36 years) with various facial phenotypes. Based on clinical and cephalometric analysis, patients were grouped using three different classifications: (1) basic vertical, (2) basic horizontal, and (3) combined vertical and horizontal. Gene expression levels of the myosin heavy chain genes MYH1, MYH2, MYH3, MYH6, MYH7, and MYH8 were recorded using quantitative reverse transcriptase polymerase chain reaction (RT-PCR) and were related to the various classifications. The significance level for statistical analysis was set at P ≤ . 05. RESULTS Using classification 1, none of the MYH genes were found to be significantly different between long face (LF) patients and the average vertical group. Using classification 2, MYH3, MYH6, and MYH7 genes were found to be significantly upregulated in retrognathic patients compared with prognathic and average horizontal groups. Using classification 3, only the MYH7 gene was found to be significantly upregulated in retrognathic LF compared with prognathic LF, prognathic average vertical faces, and average vertical and horizontal groups. CONCLUSION The use of basic vertical or basic horizontal facial classifications may not be sufficient for genetics-based studies of facial phenotypes. Prognathic and retrognathic facial phenotypes have different MM gene expressions; therefore, it is not recommended to combine them into one single group, even though they may have a similar vertical facial phenotype.
Expression of Adipocyte Biomarkers in a Primary Cell Culture Models Reflects Preweaning Adipobiology*

Background: Obesity depends upon a balance between adipocytes associated with thermogenesis and fat storage. Results: Molecular biomarkers characterize primary adipocyte cultures from different adipose depots. Conclusion: Only adipocytes from ear mesenchymal stem cells (EMSCs) failed to express the brown fat biomarkers, and overall gene expression resembled that of neonatal animals. Significance: Metabolism of fat tissue in the preweaning period is distinct from that of adulthood. A cohort of genes was selected to characterize the adipogenic phenotype in primary cell cultures from three tissue sources. We compared the quantitative expression of biomarkers in culture relative to their expression in vivo because the mere presence or absence of expression is minimally informative. Although all biomarkers analyzed have biochemical functions in adipocytes, the expression of some of the biomarkers varied enormously in culture relative to their expression in the adult fat tissues in vivo, i.e. inguinal fat for white adipocytes and brite cells, interscapular brown adipose tissue for brown adipocytes, and ear mesenchymal stem cells for white adipocytes from adult mice. We propose that the pattern of expression in vitro does not reflect gene expression in the adult mouse; rather it is predominantly the expression pattern of adipose tissue of the developing mouse between birth and weaning. The variation in gene expression among fat depots in both human and rodent has been an extensively studied phenomenon, and as recently reviewed, it is related to subphenotypes associated with immune function, the inflammatory response, fat depot blood flow, and insulin sensitivity. We suggest that adipose tissue biology in the period from birth to weaning is not just a staging platform for the emergence of adult white fat but that it has properties to serve the unique needs of energy metabolism in the newborn. A case in point is the differentiation of brite cells that occurs during this period followed by their involution immediately following weaning.
Parathyroid Hormone–Related Protein as a Regulator of pRb and the Cell Cycle in Arterial Smooth Muscle

Background—Parathyroid hormone–related protein (PTHrP), a normal product of arterial vascular smooth muscle (VSM), contains a nuclear localization signal (NLS) and at least 2 translational initiation sites, one that generates a conventional signal peptide and one that disrupts the signal peptide. These unusual features allow PTHrP either to be secreted in a paracrine/autocrine fashion, and thereby to inhibit arterial smooth muscle proliferation, or to be retained within the cytosol and to translocate into the nucleus, thereby serving as an intracrine stimulator of smooth muscle proliferation. Methods and Results—Here, we demonstrate 2 important findings. First, PTHrP dramatically increases the percentage of VSM cells in the S and in G2/M phases of the cell cycle. These effects require critical serine and threonine residues at positions Ser119, Ser130, Thr132, and Ser138 in the carboxy-terminus of PTHrP and are associated with the phosphorylation of the key cell cycle checkpoint regulator retinoblastoma protein, pRb. Second, because PTHrP devoid of the NLS serves as an inhibitor of VSM proliferation, we hypothesized that local delivery of NLS-deleted PTHrP to the arterial wall at the time of angioplasty might prevent neointimal hyperplasia. As hypothesized, using a rat carotid angioplasty model, adenoviral delivery of NLS-deleted PTHrP completely abolished the development of the neointima after angioplasty. Conclusions—PTHrP interacts with key cell cycle regulatory pathways within the arterial wall. Moreover, NLS-deleted PTHrP delivered to the arterial wall at the time of angioplasty seems to have promise as an agent that could reduce or eliminate the neointimal response to angioplasty.
Characterization of the RNA-Binding Domains in the Replicase Proteins of Tomato Bushy Stunt Virus

ABSTRACT Tomato bushy stunt virus (TBSV), a tombusvirus with a nonsegmented, plus-stranded RNA genome, codes for two essential replicase proteins. The sequence of one of the replicase proteins, namely p33, overlaps with the N-terminal domain of p92, which contains the signature motifs of RNA-dependent RNA polymerases (RdRps) in its nonoverlapping C-terminal portion. In this work, we demonstrate that both replicase proteins bind to RNA in vitro based on gel mobility shift and surface plasmon resonance measurements. We also show evidence that the binding of p33 to single-stranded RNA (ssRNA) is stronger than binding to double-stranded RNA (dsRNA), ssDNA, or dsDNA in vitro. Competition experiments with ssRNA revealed that p33 binds to a TBSV-derived sequence with higher affinity than to other nonviral ssRNA sequences. Additional studies revealed that p33 could bind to RNA in a cooperative manner. Using deletion derivatives of the Escherichia coli-expressed recombinant proteins in gel mobility shift and Northwestern assays, we demonstrate that p33 and the overlapping domain of p92, based on its sequence identity with p33, contain an arginine- and proline-rich RNA-binding motif (termed RPR, which has the sequence RPRRRP). This motif is highly conserved among tombusviruses and related carmoviruses, and it is similar to the arginine-rich motif present in the Tat trans-activator protein of human immunodeficiency virus type 1. We also find that the nonoverlapping C-terminal domain of p92 contains additional RNA-binding regions. Interestingly, the location of one of the RNA-binding domains in p92 is similar to the RNA-binding domain of the NS5B RdRp protein of hepatitis C virus.
Phytochemical Constituents, Therapeutic Applications and Toxicological Profile of Cymbopogon citratus Stapf (DC) Leaf Extract.

The medicinal value of herbs and natural plant products depends on their phytochemical constituents that elicit definite physiological or pathological effects in the human body. C. citratus has been extensively consumed globally for its medicinal, cosmetic, and nutritional benefits. Studies on its phytoconstituents have documented the presence of tannins, saponins, flavonoids, phenols, anthraquinones, alkaloids, deoxysugars, and various essential oil constituents in the herb. Secondary active metabolites of a number of components have also been implicated in the varied pharmacological effects of this plant, including its toxicity profile. Contrary to the widely held belief that C. citratus is relatively safe for consumption at any dose, recent evidence suggest that factors such as the variation in bioactive constituents and dose/duration of administration could influence its toxicological profile. Although it has a wide range of therapeutic effects, C. citratus should be used with caution by individuals with kidney and liver diseases, pregnant or lactating women, patients on antiplatelet medication or clotting disorders, and in combination with drugs that depend on the cytochrome P450 enzyme system for their metabolism. High doses and prolonged usage of C. citratus tea or decoctions should be discouraged, and more research on dose consistency is warranted.
Sustainable Development Research on the Relative Carrying Capacity of Resources in Liaoning Province

This paper adopts research methods of relative carrying capacity of resources, it regards Liaoning province as a research area and the whole country as a reference. The relative carrying capacity of nature resources, the relative carrying capacity of economic resources and synthetic carrying capacity of resources of Liaoning province from 1999 to 2008 have been calculated. This thesis draws from existing research and improves the computing process. Previous researches merely concentrate on land/water resources, this paper selects four natural resources as objects, so the result would be more accurate. Then we can conclude that: (1) synthetic carrying capacity of resources of Liaoning province from 1999 to 2008 has been in redundant state. (2) The carrying capacity of water resources is lower because Liaoning Province is lack of water. (3)The carrying capacity of economic resources is significantly higher than natural resources, which is the principal resources to support population. It is of significance of guidance to find their regularity through the study of Liaoning province, so that it can provide the theory basis for decision making of sustainable development.