Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Financial Statement Comparability on Divergence of Opinion among Investors

This study investigates the effect of financial statement comparability on the divergence of opinion among investors in Korea. As prior research shows that the behavior of investors is different from that of analysts, we further examine whether investors will respond differently to comparability, as analysts do. Specifically, we focus on the investor and empirically test for associations between measures of financial statement comparability and measures of investors` uncertainty regarding the information conveyed in financial statements. Comparable financial statements allow investors to better interpret financial statement information with lower costs by enabling them to identify similarities and differences among a firm`s economic events, thus better anticipating the future performance of the firm. Investors perceive lower comparability to be an indicator of greater uncertainty regarding future earnings forecasts, resulting in a greater disagreement among investors. We use De Franco et al. (2011)`s measure of comparability based on the distance between accounting earnings for two firms with identical economic events. We use Com prix et al. (2011) and Kim et al. (2012)`s measures of investor uncertainty. They are: (1) share turnover, (2) unexpected share turnover, (3) return volatility, (4) unexpected return volatility, and (5) analysts` forecast dispersion. To test the association between comparability and divergence of opinion among investors, we collected data listed in the Korean Stock Exchange from 2003 to 2011 fiscal year. Using 4,092 firm-year observations, the result supports the hypothesis that financial statement comparability is negatively associated with divergence of opinion among investors. High comparable financial statements make it possible for information users to better interpret financial statement information with lower costs and decrease the divergence of opinion among investors. This study contributes to the literature on accounting and divergence of opinion in Korea from an investor`s perspective, and to the growing literature that examines the benefits of financial statement comparability by providing evidence that investors respond differently to comparability as analysts do, and reduce divergence of opinion among investors in Korea. This study also provides direct evidence supporting the IFRS`s (2010) assertion that comparability enhances the decision usefulness of accounting information.
Amygdala fMRI lateralizes temporal lobe epilepsy

Objective: To characterize the clinical value of an fMRI task activating the amygdala in controls and patients with mesial temporal lobe epilepsy (MTLE). Methods: A fearful face fMRI paradigm using video sequences was developed and investigated in 17 patients with epilepsy (12 had MTLE [6 right- and 6 left-sided]) and 17 healthy control subjects. Reproducibility was demonstrated by reimaging 12 of the control subjects. In addition, parahippocampal activation was measured using Roland’s Hometown Walking Task within the same session in all patients and in nine of the control subjects. Results: A fearful face paradigm led to significant amygdala activation (p < 0.001) in all subjects. Amygdala activation was bilateral in control subjects and clearly lateralized in patients with MTLE. Dissociated amygdala and parahippocampal activation was found in three MTLE patients. A combination of results from both fMRI paradigms improved the lateralization of the side of seizure onset in patients with MTLE. Conclusions: fMRI activation of the amygdala evoked by an animated fearful face paradigm is strong, reproducible, and specific in individual subjects. The combination of the fearful face paradigm and Roland’s Hometown Walking Task provides a more reliable presurgical mapping of mesial temporal lobe structures.
Properties of group B streptococci with protein surface antigens X and R

A total of 128 bovine and 134 human group B streptococci were serotyped by conventional methods. Among the bovine cultures, 60 (47%) had type antigen X, and among the human cultures, 53 (39%) had type antigen R. The occurrence of type antigens X and R was significantly related to the growth pattern of the bacteria in fluid media. Type X- and R-positive cultures and most of the nontypeable cultures predominantly formed long chains and grew as granular sediment with clear supernatant. In addition, group B streptococci with surface antigen X or R showed compact colony formation in soft agar and reacted positively in the salt aggregation test. These properties, possibly caused by the surface charges of the X- and R-positive cultures, might be related to bacterial pathogenicity.
Capacity precommitment, communication, and collusive pricing: theoretical benchmark and experimental evidence

We use a first-capacity-then-price-setting game as a theoretical benchmark for an experimental study which identifies capacity precommitment, intra-play communication, and prior experience as crucial factors for collusive pricing. The theoretical model determines capacity thresholds above which firms have an incentive to coordinate on higher than equilibrium prices. The experimental data confirm that intra-play communication after capacity but before price choices fosters collusion only for capacity levels exceeding these thresholds. If communication is abandoned, prices nevertheless remain high. Asymmetry in capacities decreases the reliability of price messages as well as the probability to coordinate on equal prices.
Uptake and persistence of human associated Enterococcus in the mussel Mytilus edulis: relevance for faecal pollution source tracking

Aims: Micro‐organisms and molecular markers for microbial source tracking (MST) in coastal waters are often present at low numbers, and often exhibit significant variability in time and space. In this study, we investigated the uptake, accumulation, and persistence of human associated Enterococcus in the mussel Mytilus edulis.
THE DEVELOPMENT OF THE PRODUCTION PROCESSES IN AN ACTIVE CIRCULAR ECONOMY SYSTEM, A VIEW OF RECIRCULATION

The purpose of this article is to present the advantages of secondary recycling in the production processes of the important component of the circular economy. The fierce growth of resource demand by industry over the last decades has prompted the competent authorities to come up with measures to support the sustainable development of resources on our planet. We have reviewed an array of circular economy literature incorporating into it the concept of recirculation. Following the grounded theory procedure we have analysed 59 papers in the field of circular economy published between 1998 and 2018 so as to see the current state of knowledge regarding the recirculation dimension of circular enterprises.
Globally convergent relative attitude observers for three-platform formations

This paper presents relative attitude filters for a formation of three mobile platforms based on direction measurements between the platforms, in addition to rate gyro readings. In short, relative attitude estimates are initially obtained from the raw direction measurements using a computationally efficient algebraic method, which has no ambiguities. Afterwards, an attitude and rate gyro bias observer is proposed, which is also computationally efficient and that provides filtered estimates of both the relative attitude between the platforms and the rate gyro bias. The stability is analyzed and it is shown that the error converges to zero for all initial conditions under some mild constraints on the filter gains. Simulation results are presented, in the presence of sensor noise, that illustrate the achievable performance of the proposed solutions.
Speaker identification using pairwise log-likelihood ratio measures

T-norm and GMM-UBM are two predominant log-likelihood ratio (LLR)-based approaches for speaker verification in the last decade. In this paper, we embed T-norm and GMM-UBM in the new approaches based on cross likelihood ratio (CLR), named the pairwise LLR measures, for speaker identification tasks. This pairwise LLR measures can provide some extent of compensation for the conventional speaker identification method especially when client speaker models are not robust. Our experimental results show that the proposed pairwise LLR methods outperform the conventional GMM-UBM speaker identification approach.
Characterization of the B Cell Epitopes Associated with a Truncated Form of Pseudomonas Exotoxin (PE38) Used to Make Immunotoxins for the Treatment of Cancer Patients1

Recombinant immunotoxins composed of an Ab Fv fragment joined to a truncated portion of Pseudomonas exotoxin A (termed PE38) have been evaluated in clinical trials for the treatment of various human cancers. Immunotoxin therapy is very effective in hairy cell leukemia and also has activity in other hemological malignancies; however, a neutralizing Ab response to PE38 in patients with solid tumors prevents repeated treatments to maximize the benefit. In this study, we analyze the murine Ab response as a model to study the B cell epitopes associated with PE38. Sixty distinct mAbs to PE38 were characterized. Mutual competitive binding of the mAbs indicated the presence of 7 major epitope groups and 13 subgroups. The competition pattern indicated that the epitopes are discrete and could not be reproduced using a computer simulation program that created epitopes out of random surface residues on PE38. Using sera from immunotoxin-treated patients, the formation of human Abs to each of the topographical epitopes was demonstrated. One epitope subgroup, E1a, was identified as the principal neutralizing epitope. The location of each epitope on PE38 was determined by preparing 41 mutants of PE38 in which bulky surface residues were mutated to either alanine or glycine. All 7 major epitope groups and 9 of 13 epitope subgroups were identified by 14 different mutants and these retained high cytotoxic activity. Our results indicate that a relatively small number of discrete immunogenic sites are associated with PE38, most of which can be eliminated by point mutations.
Entity Relationship Diagram Approach to Defining Cyber-attacks

Cyber-attack studies are at the core of cybersecurity studies. Cyber-attacks threaten our ability to use the Internet safely, productively, and creatively worldwide and are the source of many security concerns. However, the "cyber-attack” concept is underdeveloped in the academic literature and what is meant by cyber-attack is not clear. To advance theory, design and operate databases to support scholarly research, perform empirical observations, and compare different types of cyber-attacks, it is necessary to first clarify the “concept of cyber-attack”. In this thesis, the following research question is addressed: How to represent a cyber-attack? Entity Relationship Diagrams are used to examine definitions of cyber-attacks available in the literature and information on ten successful high-profile attacks that is available on the Internet. This exploratory research contributes a representation and a definition of the concept of cyber-attack.
NORMAL COMPUTED TOMOGRAMS IN ACUTE HEAD INJURY: CORRELATION OF INTRACRANIAL PRESSURE, VENTRICULAR SIZE, AND OUTCOME

To assess the predictive value of a normal computed tomographic (CT) scan obtained shortly after head injury, we reviewed all cases of patients with acute closed injury seen at the North Carolina Baptist Hospital over a 42-month period for whom initial CT scanning and continuous intracranial pressure (ICP) monitoring had been done. Of 160 patients meeting those criteria, the initial CT scan was interpreted as normal in 17 patients, all of whom had a Glasgow coma scale score of 9 or less. Of those 17 patients, 7 had elevated ICP (higher than 25 mm Hg) and required mannitol. Six of the 7 had a major pulmonary injury. From the 27 CT scans of the 17 patients, we calculated an inverse cella media index and compared it to previously published standards in an attempt to delineate more quantitatively the "slit ventricles" often seen in cases of head injury. Two patients died of extracranial injuries; I had severe disability and 2 had moderate disability - all related to extracranial factors. The remaining 12 made good recoveries. From these findings, we conclude that a normal initial CT scan in patients with closed head injury and pulmonary injury does not preclude increased ICP (and thus should not preclude ICP monitoring) and that patients with closed head injury and a normal initial CT scan in the absence of associated extracranial injuries should make a good recovery.
Bladder Transplantation of Amniotic Fluid Stem Cell may Ameliorate Bladder Dysfunction After Focal Cerebral Ischemia in Rat

The objective is to investigate whether human amniotic fluid stem cells (hAFSCs) grafting into the bladder may influence bladder functional and molecular changes in an animal stroke model. Female rats were divided into three groups: sham, middle cerebral artery occlusion (MCAO) alone, and MCAO plus 1 × 106 hAFSCs transplanting into bladder wall. Bladder function was analyzed by cystometry at days 3 and 10 after MCAO. The expressions of bladder nerve growth factor (NGF), M2‐muscarinic, M3‐muscarinic, and P2X1 receptors were measured by immunohistochemistry and real‐time polymerase chain reaction. When compared with sham‐operated group, MCAO alone rats had significant increase in residual volume and decrease in voided volume and intercontraction interval; however, these bladder dysfunctions were improved following hAFSCs transplantation. The immunoreactivities of NGF, M3, and P2X1 significantly decreased at days 3 and 10, but M2 increased at day 3 after MCAO. Following hAFSCs transplantation, the immunoreactivities of NGF and P2X1 significantly increased at day 3, and M2 increased at day 10 after MCAO. The mRNAs of NGF, M2, and M3 significantly increased at day 3, but NGF and M2 decreased at day 10 after MCAO. Following hAFSCs transplantation, there was significant decrease in M2 mRNA at day 3 and increase in P2X1 mRNA at days 3 and 10 after MCAO. Bladder dysfunction caused by MCAO can be improved by hAFSCs transplanting into bladder which may be related to the expressions of bladder NGF, and muscarinic and P2X1 receptors. Stem Cells Translational Medicine 2017;6:1227–1236
Alloantibody‐induced platelet serotonin release is blocked by antibody to the platelet PL antigen

Summary. Anti‐platelet antibodies are known to activate the platelet release mechanism, usually measured by [14C]serotonin secretion. We have made immunoglobulin preparations of antibodies to HLA antigens, blood group A and platelet‐specific P1A1 antigen on the platelet surface and have defined the optimal conditions for [14C]serotonin secretion by washed platelets. For optimal [14C]serotonin release, platelets were washed in apyrase and suspended in Tyrode‐albumin with Ca++ and Mg++ and fibrinogen. Anti‐P1A1 at high concentration did not cause [14C]serotonin release and inhibited serotonin release by other alloantibodies to antigens on the platelet surface. This was shown to be a result of the inhibition of fibrinogen binding to the platelet by bound anti‐P1A1.
Appropriate technology, human capital, and economic development

This research focuses on the role played by human capital in explaining cross-country productivity differences, and also in shaping the world allocation of capital stocks. The central question of the first essay iswhat determines whether a country is better at using some technologies than others? A widely held view is that a country’s ability to absorb and implement technologies is tied to its human capital. In this chapter, we construct a novel specification of technology that incorporates this idea. Countries are comprised of a range of industries with heterogeneous productivities. In high human capital countries, productivity is maximized for industries with the most sophisticated technologies, while in low human capital countries, productivity is maximized for industries with less sophisticated technologies. A key result is that both aggregate total factor productivity and the industrial structure of an economy are driven by inter-industry variations in productivity which in turn is a function of human capital. We embed this specification within a standard production function framework and undertake a development accounting exercise. Our results indicate that almost half of the variation in aggregate TFP differences can be explained by the distribution of inter-industry TFP. The second essay models the entry of foreign multinationals within the technology-skill complementarity framework. Foreign and domestic firms engage in a Bertrand competition over each industry. The equilibrium solution of the model yields the threshold industry starting from which foreign firms edge out domestic firms. Interest rates are endogenously determined within the model and this allows us to observe the extent to which the international capital markets are globalized. Our findings suggest that financial markets are characterized by imperfect capital mobility. Therefore we carry out a hypothetical experiment by analyzing the reallocation of the world capital stock under perfect capital mobility.
Factors associated with condom use negotiation by female sex workers in Bangladesh

Negotiation for condom use by female sex workers with their male clients can enhance condom use. A cross-sectional study was conducted among 1395 female sex workers; 439 from two brothels, 442 from 30 hotels, and 514 from streets of two cities in Bangladesh to determine the predictors of condom use negotiation. Consistent condom use rates in the 7 days prior to interview were reported to be 16.2%, 21.7%, and 4.5% among the brothel, hotel, and street-based female sex workers, respectively. Overall, 28.1% of female sex workers negotiated for condom use with their clients. Participation in behaviour change communication (BCC) programmes (AOR, 1.5; 95% CI, 1.2–2.0) and self-perceived risk of human immunodeficiency virus infection (AOR, 1.8 95% CI, 1.6–2.1) were positive predictors for condom negotiation. Compared to the hotel-based female sex workers, street (AOR, 0.6; 95% CI, 0.4–0.9) and brothel-based female sex workers (AOR, 0.7; 95% CI, 0.5–0.9) were less likely to negotiate for condom use. Female sex workers in Bangladesh are at high risk for sexually transmitted infection / human immunodeficiency virus infection because of low overall negotiation for condom use. Participation in BCC programmes had positive effect on condom negotiation by female sex workers, and should be strengthened in commercial sex venues.
The bereitschaftspotential in jerky movement disorders

Objective To assess the diagnostic value of the bereitschaftspotential (BP) in jerky movement disorders. Methods A cross-sectional case series of 48 patients with psychogenic jerks, Gilles de la Tourette syndrome (GTS) or myoclonus was investigated. We measured the BP prior to the spontaneous jerk and voluntary wrist extension. In addition, the various jerky movements were imitated by 25 healthy subjects. Results For patients with psychogenic jerks, we observed significantly more BPs; however, the BP was not identified prior to self-paced wrist extensions in 59% of cases. In contrast, none of the patients with the clinical diagnosis of myoclonus had a BP prior to their jerks but did have a BP prior to intentional wrist extension. In GTS, we demonstrated a BP in a minority of cases preceding motor tics and with a shorter duration in comparison with patients with psychogenic jerks. In healthy control subjects, a BP was found preceding all movements in all cases. The absence of a BP prior to intended wrist extension had a sensitivity of 0.59, specificity of 0.98 and positive likelihood ratio of 25 for the diagnosis of psychogenic jerks. Conclusions We demonstrate that the BP can aid in the differentiation of jerky movements. Patients with psychogenic jerks significantly more often have a BP prior to their jerks and with a significantly earlier onset compared with GTS patients. A novel finding of our study is the absence of a BP prior to intentional movements for patients with psychogenic jerks. Validation in a prospective cohort is needed.
Software obsolescence risk assessment approach using multicriteria decision‐making

System obsolescence issues are a routine occurrence, especially for systems with a high utilization of commercial electronic components or software applications with a long operational life. The extended length of a system's development can often result in obsolescence well before system production and fielding begins. Obsolescence affects individual electronic components and availability of materials, as well as access to experienced personnel, processes, and software. Legacy application software obsolescence is influenced by multiple factors. Included in these factors are hardware obsolescence, increased software maintenance, commercial off‐the‐shelf software obsolescence, growth in technical debt, growth in complexity, and a lack of embedded business rule documentation. These criteria influence subjective management decisions in the remediation of current or future obsolescence risk. A multicriteria decision‐making (MCDM) approach is proposed to evaluate the impact of multiple obsolescence elements over the life cycle of a software application with consideration for the knowledge, preference, and subjectivity of experts to better inform the risk assessment and timing of future mitigation strategies. The resulting MCDM score provides a break point for a quantifiable increase in obsolescence risk.
Oral Exposure to Trypanosoma cruzi Elicits a Systemic CD8+ T Cell Response and Protection against Heterotopic Challenge

ABSTRACT Trypanosoma cruzi infects millions of people in Latin America and often leads to the development of Chagas disease. T. cruzi infection can be acquired at or near the bite site of the triatomine vector, but per os infection is also a well-documented mode of transmission, as evidenced by recent microepidemics of acute Chagas disease attributed to the consumption of parasite-contaminated foods and liquids. It would also be convenient to deliver vaccines for T. cruzi by the oral route, particularly live parasite vaccines intended for the immunization of reservoir hosts. For these reasons, we were interested in better understanding immunity to T. cruzi following oral infection or oral vaccination, knowing that the route of infection and site of antigen encounter can have substantial effects on the ensuing immune response. Here, we show that the route of infection does not alter the ability of T. cruzi to establish infection in muscle tissue nor does it impair the generation of a robust CD8+ T cell response. Importantly, oral vaccination with attenuated parasites provides protection against wild-type (WT) T. cruzi challenge. These results strongly support the development of whole-organism-based vaccines targeting reservoir species as a means to alleviate the burden of Chagas disease in affected regions.