Miracle-dz/UniFAR-FTUs huggingface dataset:
Financial Statement Comparability and the Efficiency of Acquisition Decisions

This study examines whether acquirers make better acquisition decisions when target firms’ financial statements exhibit greater comparability with industry peer firms. We predict and find that acquirers make more profitable acquisition decisions when target firms’ financial statements are more comparable — as evidenced by higher merger announcement returns, higher acquisition synergies, and better future operating performance. We also find that post-acquisition goodwill impairments and post-acquisition divestitures are less likely when target firms’ financial statements are more comparable. Finally, we find that acquirers benefit most from comparability when acquirers’ ex-ante information asymmetry is higher, acquirers operate in volatile operating environments, and management knows relatively less about the target. In total, our evidence suggests targets’ financial statement comparability helps acquirers make better acquisition-investment decisions and fosters more efficient capital allocation.
Vascular alterations in apolipoprotein A-I amyloidosis (Leu75Pro). A case–control study

Abstract Background: Among hereditary amyloidoses, apolipoprotein A-I (APO A-I) amyloidosis (Leu75Pro) is a rare, autosomal dominant condition in which renal, hepatic, and testicular involvement has been demonstrated. Objective: To investigate vascular structural as well as functional alterations. Methods: In 131 carriers of the amyloidogenic Leu75Pro APO A-I mutation (mean age 52 + 16 years, 56 women) and in 131 subjects matched for age, sex, body mass index and clinic blood pressure (BP), arterial stiffness (pulse wave velocity, PWV) and carotid intima-media thickness (IMT) were measured. Results: By definition no differences for age, sex, body mass index, and BP were observed. Meanmax IMT (Mmax–IMT) in the common (CC), bifurcation (BIF) and internal (ICA) carotid artery were comparable in the two groups. After adjustment for high-density lipoprotein cholesterol and renal function differences between the two groups, a lower meanmax–IMT was observed in APO A-I Leu75Pro mutation carriers than in controls (CC Mmax–IMT 0.87 ± 0.21 versus 0.93 ± 0.2 mm, p = 0.07; BIF Mmax–IMT 1.19 ± 0.48 versus 1.36 ± 0.46 mm, p = 0.025; ICA Mmax–IMT 0.9 ± 0.37 versus 1.02 ± 0.35 mm, p = 0.028). On the other hand, aortic stiffness was significantly greater in patients with APO A-I amyloidosis than controls (PWV 11.5 ± 2.9 and 10.7 ± 2.3 m/s, p < 0.05), even after adjusting for confounders. Conclusions: In carriers of the amyloidogenic Leu75Pro APO A-I mutation, a significant increase in arterial stiffness is observed; on the contrary, carotid artery IMT is comparable to that of control subjects. These results may add significant information to the clinical features of this rare genetic disorder.
Detection of enteroviruses in the intestine of type 1 diabetic patients

Enterovirus infections have been diagnosed more frequently in type 1 diabetic patients than in the healthy population, and enteroviruses have also been found in the pancreas of diabetic patients. Primary replication of the virus occurs in the gut, but there are no previous studies evaluating possible presence of virus in the intestine of diabetic patients. The purpose of this study was to investigate if enteroviruses can be found in small intestinal tissue of type 1 diabetic patients. Formalin‐fixed, paraffin‐embedded upper intestinal biopsy samples were analysed for the presence of enterovirus using in situ hybridization and immunohistochemistry. Enterovirus was detected by in situ hybridization in six (50%) of the type 1 diabetic patients (n = 12) but in none of the control subjects (n = 10, P = 0·015). Immunohistochemistry identified enterovirus in nine (75%) of the patients and one (10%) control subject (P = 0·004). The presence of the virus was confirmed by reverse transcription–polymerase chain reaction in one of the four patients from whom a frozen and unfixed sample was available. Intestinal morphology was normal in all study subjects. The results suggest that a substantial proportion of type 1 diabetic patients have an ongoing enterovirus infection in gut mucosa, possibly reflecting persistent enterovirus infection. This observation opens new avenues for further studies on the possible role of enteroviruses in human type 1 diabetes.
Co-evolutionary dynamics of networks and play

Diese Dissertation prasentiert drei inhaltlich zusammenhangende Artikel zu Ko-evolutionaren Dynamiken von Netzwerken und Spielen. Ein Ko-evolutionarer Prozess besteht aus drei elementaren Ereignissen- Revision von gewahlten Aktionen, Kreation eines links, Zerstorung eines links- welche zusammengefasst eine aggregierte Spieldynamik generieren. Unser Augenmerk liegt in der Charakterisierung des asymptotischen Verhaltens derartiger Prozesse. Kapitel 2, "On a general class of stochastic co-evolutionary dynamics", beschreibt den abstrakten mathematischen Rahmen eines Ko-evolutorischen Modells. Die Spieler sind charakterisiert durch eine Nutzenfunktionen auf einem gemeinsamen Aktionenraum und verwenden probabilistische Verhaltensregeln in den eingangs genannten Ereignissen. Zulassige Verhaltensregeln erfullen eine Irreduzibilitatsannahme sowie ein Prinzip der grosen Abweichungen. Neben diesen technischen Annahmen werden substantielle Annahmen an das Verhalten der Spieler auf ein Minimum reduziert. Dies generiert eine wohl definierte Markov-Kette, dessen langfristiges Verhalten durch Graphen-theoretische Methoden nach Freidlin und Wentzell [Random perturbations of dynamical systems, Springer, 1998] studiert werden kann. Wir beschreiben eine allgemeine Methode mit der stochastisch-stabile Zustande identifiziert werden konnen. Unter weiteren schwachen Annahmen lasst sich das induzierte Zufallsgraphemodell vollstandig charakterisieren. Es zeigt sich eine auserst interessante und unerwartete Beziehung zwischen Ko-evolutorischen Modellen und dem Modell der inhomogenen Zufallsgraphen. Kapitel 4 prasentiert den Artikel "Potential games played in volatile environments". Dort diskutieren wir ein Ko-evolutorisches Modell in der Klasse von Potentialspielen und Logit-Verhaltensregeln. Die invariante Verteilung sowie das generierte Zufallsgraphenmodell sind vollstandig bestimmbar. Weiteres werden einige Statistiken des Zufallsgraphemodells in geschlossener Form prasentiert, wie etwa die ``degree distribution'' des Zufallsgraphen. Kapitel 5 erweitert dieses Modell durch Heterogenitat in den Praferenzen der Spieler. Wir definieren eine neue Klasse von Spielen, ``structured Bayesian interaction games'', aufbauend auf einer jungen Literatur der evolutionaren Spieltheorie die sich mit ``Bayesian population games'' beschaftigt. Kapitel 3 stellt eine Verbindung zwischen den Markov-Ketten von Kapitel 2, und den Markov-Prozessen der Kapitel 4 und 5 her. Ein abschliesendes Kapitel resumiert die Ergebnisse der Dissertation und gibt Ausblicke fur zukunftige Forschungsvorhaben.
Isolation of Potentially Pathogenic Bacteria from Public Service Cars Door Handles

The hands are probably the most exposed organs, of the human body, to environmental bacterial contamination. They are the central organs for the physical manipulation and control of the surrounding environment. It is impossible for the hands to be free of microorganisms, that are why they serve as a means of transmission of microorganisms from an individual to another and from one place to another. In addition to the microorganism of the body’s normal flora, the human hands usually harbor transient microorganisms contracted from the environment (Dodrill et al., 2011). The most prominent bacteria present on every healthy hand include: Staphylococcus epidermidis, Corynebacterium spp, Micrococcus spp. , in addition to some members of the family Enterobacteriaceae (Leyden et al., 1991). Transient Pathogenic bacteria that are possible to be present on the hand include: Salmonella typhi, Escherichia coli, Pseudomonas aeruginosa, Proteus mirabilis, Klebsiella spp. , Enterobacter spp. , Streptococcus spp. and Staphylococcus aureus (Orskov et al., 1997). Some of these transient bacteria can be sometimes notorious pathogens that may lead to acute or even chronic illness. International Journal of Current Microbiology and Applied Sciences ISSN: 2319-7706 Volume 7 Number 12 (2018) Journal homepage: http://www.ijcmas. com
Logistic Regression As A Tool For Determination Of The Probability Of Default For Enterprises

In a rapidly changing world it is necessary to adapt to new conditions. From a day to day approaches can vary. For the proper management of the company it is essential to know the financial situation. Assessment of the company financial health can be carried out by financial analysis which provides a number of methods how to evaluate the company financial health. Analysis indicators are often included in the company assessment, in obtaining bank loans and other financial resources to ensure the functioning of the company. As company focuses on the future and its planning, it is essential to forecast the future financial situation. According to the results of company´s financial health prediction, the company decides on the extension or limitation of its business. It depends mainly on the capabilities of company´s management how they will use information obtained from financial analysis in practice. The findings of logistic regression methods were published firstly in the 60s, as an alternative to the least squares method. The essence of logistic regression is to determine the relationship between being explained (dependent) variable and explanatory (independent) variables. The basic principle of this static method is based on the regression analysis, but unlike linear regression, it can predict the probability of a phenomenon that has occurred or not. The aim of this paper is to determine the probability of bankruptcy enterprises.
A meta-analysis comparing regorafenib with TAS-102 for treating refractory metastatic colorectal cancer

Objective We performed this meta-analysis to compare the efficacy and toxicity of regorafenib and TAS-102. Methods Electronic databases were searched to identify studies comparing the efficacy and safety of regorafenib and TAS-102 in patients with chemotherapy-refractory metastatic colorectal cancer using pooled analyses. Results Three clinical trials were included in this analysis. Regarding the reasons for treatment discontinuation, regorafenib was significantly associated with disease progression (odds ratio [OR] = 0.33, 95% confidence interval [CI] = 0.21–0.50) and adverse events (OR = 4.38, 95% CI = 2.69–7.13). However, overall (OR = 0.97, 95% CI = 0.81–1.17) and progression-free survival (OR = 1.01, 95% CI = 0.86–1.18) did not significantly differ between the groups. The most common treatment-related adverse events in the regorafenib group were neutropenia (OR = 0.06, 95% CI = 0.03–0.11), hand–foot syndrome (OR = 50.34, 95% CI = 10.44–242.84), and liver dysfunction (OR = 34.51, 95% CI = 8.30–143.43). Conversely, the incidence of thrombocytopenia did not differ between the two groups. Conclusions Regorafenib and TAS-102 have similar efficacy but different adverse event profiles. Differences in the toxicity profiles of the two drugs will help guide treatment selection.
Relationship between Suicidality and Low Self-esteem in Patients with Schizophrenia

Objective Low self-esteem is associated with suicide risk in the general psychiatric population. The aim of this study was to examine associations between suicidality and self-esteem in patients with schizophrenia. Methods Subjects meeting the Diagnostic and Statistical Manual of Mental Disorders, 4th edition (DSM-IV) diagnostic criteria for schizophrenia were enrolled. Sociodemographic and clinical variables, including previous suicide attempt history, were assessed. Psychopathology, self-esteem, and self-perceived stigma were also measured using the Positive and Negative Syndrome Scale, the Rosenberg Self-Esteem Scale (SES), the Beck Depression Inventory (BDI), the Beck Hopelessness Scale, and the Korean version of the Internalized Stigma of Mental Illness scale (K-ISMI). Results Of the total of 87 participants, 20 (23.0%) had attempted suicide. Patients with a history of suicide attempts had significantly higher scores on the BDI (p=0.036) and K-ISMI (p=0.009), and significantly lower scores on the SES (p=0.001). Analysis of covariance revealed that the SES scores were significantly lower in patients with a history of previous suicide attempts than in those with no history, after controlling for K-ISMI and BDI scores (p=0.039). Conclusion Low self-esteem appears to represent a psychological dimension that is closely related to suicide risk. Therefore, clinical attention should be paid to the evaluation and enhancement of low self-esteem in schizophrenia patients with suicidality. A longitudinal prospective study is required to ascertain whether low self-esteem leads suicide attempts.
Centre de Recherche pour le Développement Economique ( CEREDEC ) CEREDEC Working Paper WP / 19 / 021 Foreign Aid Complementarities and Inclusive Human Development in Africa

This study complements existing literature by assessing how various types of foreign aid complement each other in boosting inclusive human development in Africa. (a) When ‘aid to social infrastructure’ is moderated with other aid types, ‘action on debts’ is substitutive whereas ‘aid to the production sector’, ‘aid for program assistance’ and humanitarian assistance are complementary. (b) ‘Aid to the production sector’ (‘action on debt’) is complementary (substitutive) to ‘aid for economic infrastructure’. (c) Whereas ‘action on debt’ is a substitute to ‘aid to the production sector’, ‘aid for social infrastructure’ and ‘aid for economic infrastructure’ are complementary. (d) ‘Action on debt’ is a substitute for ‘aid to the multi-sector’. (e) While ‘aid for social infrastructure’ and ‘action on debt’ are substitutive to ‘aid for program assistance’; humanitarian assistance is complementary. (f) The following are substitutes to ‘action on debt’: ‘aid for economic infrastructure’, ‘aid to the production sector’, ‘aid to the multi-sector’ and ‘programme assistance’. (g) ‘Aid for social infrastructure’ and ‘programme assistance’ are complementary to humanitarian assistance. The findings reveal various patterns that inform policy makers on the relevance of sequencing aid types to enhance inclusive development. Future research should focus on country-specific studies. JEL Classification: B20; F35; F50; O10; O55
Efficiency of Traffic Flow with Mutual Concessions of Autonomous Cars Using Deep Q-Network

In recent years, the development of autonomous operation technology has been actively carried out in a various research institutions and companies. Many experiments are conducted in public road to confirm whether one autonomous car can drive safely. However, autonomous operation with inter-vehicle communication has not been much researched. In this paper, we implement mutual concessions of autonomous cars with Deep Q-Network (DQN), which is a deep neural network structure used for estimation of Q-value of the Q-learning method. To verify the effectiveness of mutual concessions, we develop an experiment environment for verification of autonomous operation with radio control (RC) cars. We implement mutual concessions of autonomous cars at the confluence in the roundabout. DQN is applied for the decision-making mechanism to decide velocity in the roundabout based on the position of others and the status of congestion. As a result of our experiment, we confirmed that the autonomous cars with DQN can realize high transfer efficiency in the roundabout.
Evolution of curvature under thermal cycling in sandwich assembly bonded by sintered nano-silver Paste

An optical measurement system was developed to study the residual curvature of sandwiched assembly bonded by three different kinds of die-attachment materials, i.e., nano-silver paste, Pb/Sn solder, and SAC305, in this paper. Effect of bondline thickness on thermal residual stress in the assembly was investigated. The curvatures of the assemblies were found significantly decreased when increasing the bondline thickness. We found that all the sandwiched assemblies at ambient temperature concave towards the alumina side and the residual bending was relieved as the temperature rose. It also turned out that the residual curvature in the assembly grew as the joint size increased. The residual bending in nano-silver assembly fell in between those of Pb/Sn solder and lead-free solder, SAC 305 (Sn96.5Ag3.0Cu0.5). The influence of temperature cycling in the range of -40°C to 125 °C on the thermal residual stress of the sintered nano-Ag was also studied. The severity of the residual curvature in all the structures was mitigated to some extent with increasing number of cycles.
An autoethnography of trusted data governance with a focus on food data

In this paper, we will tell an interesting story about how the national food traceability system for Ireland evolved from a small private venture into an important government/business partnership that relied extensively on IT. The story is narrated by the long-term CEO of an outsourcing company that developed the software and was deeply involved in operational aspects of the system at all stages of its evolution. The main focus in the story concerns the way IT governance evolved over time as the system evolved. Trusted data is essential to prove safe food and Ireland is renowned for its safe, quality and sustainable food. The systems that produce the information needed to support safe food were developed by a (then) small company in the south west of Ireland. This paper is a first-hand account (autoethnography) by its CEO of how the systems were developed over time with a focus on the governance decisions made over the stages of system development. The systems collect, process, manage, record and report data required for food safety, quality and sustainability. The data is comprehensive and some of the data, e.g. carbon emissions on farm, was measured for the first time ever in the world, inside the farm gate. The paper presents a detailed account of the evolution of I.T. Governance examining key decision making along the way. We conclude with some key recommendations and a template for governance that shows how the provision of a high quality of service to all stakeholders, the integrity and security of data, and the expertise of the people must be a focus to allow full membership of the data programme,
Foreign Direct Investment in Tourism and Economic Growth: Panel Data of OECD Countries

It is debated whether foreign direct investment (FDI) exerts significant influence on economic growth. This paper aims to examine the effect of FDI in tourism on economic growth. The particular focus on tourism provides insight on possible contradictory process that previous literature have captured. This paper analyzes panel data of 18 OECD countries from 2005 to 2012 using system GMM developed by Arellano and Bover (1995) and Blundell and Bond (1998). The results show that FDI in tourism industry does not significantly affect economic growth. Furthermore, the absorptive capacities, human capital and trade openness, that are proven to work for aggregate FDI do not work for tourism-related FDI. Therefore governments are advised to take precaution against the common wisdom that FDI (in aggregate) contributes to economic growth. As this paper suggests, tourism industry, among other sectors, presents itself as an exception.
Use of the bisphosphonate drug alendronate for palliative management of osteosarcoma in two dogs

The bisphosphonate drug alendronate was used to suppress bone remodelling and tumour osteolysis as a palliative treatment for two dogs with osteosarcoma, one of the tibia and one of the maxilla. A spiral fracture associated with the tibial tumour healed after it was stabilised with an external skeletal fixator. Both dogs remained comfortable and survived for 12 and 10 months respectively after diagnosis, despite the fact that neither primary tumour was resected.
Task-dependent impedance and implications for upper-limb prosthesis control

Modern-day prosthetic limbs are currently unable to imitate the versatile interaction behaviors of real human arms. Although humans can vary the impedance of their arms, commercially available prosthetic limbs have impedance properties that cannot be directly controlled by users. We investigate the hypothesis that user-selectable prosthesis impedance properties could improve the user’s ability to interact effectively with a variety of environments. We report the results of a series of human subject studies exploring this hypothesis using either a virtual prosthesis or a robot arm as a prosthesis proxy. We observed human performance with different stiffness and damping levels in the prosthesis proxy in two one-degree-of-freedom tasks: (1) a force minimization task and (2) a trajectory tracking task. The virtual prosthesis studies focus on human performance in an ideal simulated system to avoid limitations of a physical implementation, whereas the robot arm study focuses on performance changes that result from limitations of physical robotic hardware. The virtual prosthesis results showed that task-dependent impedance can improve user performance and that users can evaluate the effects of changing impedance. The robot arm results showed similar performance benefits of task-dependent impedance in a physical robotic system. These studies identified areas in which non-ideal characteristics of the physical system limited users’ performance; most notably, the physical system could not achieve the low damping levels that helped subjects reduce contact forces in the virtual prosthesis studies. Thus, we identify some design considerations for prostheses with user-selectable impedance that can achieve useful impedance ranges for improving user performance.
[Maintenance electroconvulsive therapy in elderly psychotic unipolar depression].

BACKGROUND AND OBJECTIVE This study was designed to assess the safety and efficacy of continuation/maintenance electroconvulsive therapy (ECT) in elderly psychotic major depressed patients after ECT remission. PATIENTS AND METHOD Using a longitudinal randomized single-blind design, we compared the two-year outcome of two subgroups of psychotic unipolar depressed elderly patients who were ECT remitters: one treated with a maintenance nortriptyline regimen (n = 13) and one treated with combined maintenance ECT plus nortriptyline (n = 6). RESULTS During 2 years of maintenance treatment in elderly psychotic unipolar depressed ECT remitters, relapse/recurrence rates were significantly higher in the nortriptyline subgroup than in the combined ECT plus nortriptyline subgroup. The tolerability of both treatments was similar. CONCLUSIONS This study supports the use of combined maintenance ECT and antidepressant treatment in elderly psychotic unipolar depressed patients who are ECT remitters.
How board network affects firm performance and innovation incentives in transition economics : the case of Armenia

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