Miracle-dz/UniFAR-FTUs huggingface dataset:
A review of the current debate on the determinants and consequences of mandatory IFRS adoption

Purpose - This paper aims to analyze the economic and financial reporting consequences of International Financial Reporting Standards (IFRS) adoption. Design/methodology/approach - Literature review. Findings - The survey of the IFRS adoption literature shows that the implementation of IFRS has been successful in reducing information asymmetry, improving the quality of information for users, enhancing transparency and comparability and positively influencing capital markets. In general, the positive effects of IFRS are associated with firms in strong enforcement regimes that have incentives to comply. The survey find enforcement of IFRS to be a recurring theme throughout the literature reviewed and is therefore an area which requires development. Practical implications - In particular, there is a need to develop a mechanism for the enforcement of accounting standards internationally. Hence, there is a need for collaboration between the International Accounting Standards Board and regulatory bodies around the world to maximize the effectiveness of international accounting standards. Originality/value - Given the considerable discussion about mandating IFRS for US firms by the Securities and Exchange Commission, this study’s results are both important and well-timed.
The Relationship Between Back Pain and Future Vertebral Fracture in Postmenopausal Women

Study Design. Cross sectional and prospective observational study in Japanese postmenopausal women. Objective. The aim of the study was 2-fold. The first was to investigate what kind of comorbidities could be found in conjunction with back pain in Japanese postmenopausal women. The second was to investigate whether significant relationship between baseline back pain and future fracture exists or not. Summary of Background Data. Back pain has been reported to be associated with vertebral degeneration or vertebral fracture. However, there has been no available data that indicates the relationship between back pain and future fracture risks. Methods. The subjects who visited their practitioner were examined for their prevalent back pain or pains in other site. Bone mineral density, body height, body weight, and serum parameter were measured at baseline, and comorbidities were investigated by interview. Fragility fractures were also assessed at baseline and then followed up with 1- to 2-year intervals. The correlation between back pain and baseline characteristics was investigated by logistic regression analysis. The hazard ratio of back pain to future vertebral fracture was estimated by multivariate Cox regression analysis. Results. A total of 899 postmenopausal ambulatory women (62.5 ± 10.3 years old) were enrolled and 81 subjects were dropped out from the study within 1 year. The remaining 818 postmenopausal women (62.1 ± 10.3 years) were followed-up for 5.7 ± 3.5 years. Compared to the group without pain, the group with back pain had significantly higher age, lower bone mineral densities at lumbar spine and hip, and higher number of prevalent vertebral fractures. The back pain was significantly associated with rheumatic arthritis (odds ratio [OR]: 2.01, P < 0.05), prevalent vertebral fracture (OR: 4.60, P < 0.001) and osteoporosis (OR: 2.14, P < 0.001). A total of 189 future fractures were observed, of which the most frequent was vertebral fractures (78.3%). The fact that baseline back pain was a significant risk factor for time-dependent vertebral fractures (hazard ratio: 1.62, 95% confidence interval: 1.16–2.27, P = 0.005) was demonstrated by the Cox hazards model after adjusting for traditional risk factors, such as age, bone mineral density, and prevalence of vertebral fractures. Conclusion. The data obtained in this study indicated that the back pain is significantly associated with osteoporosis and rheumatoid arthritis and that it can be useful predictor for future vertebral fracture risk in Japanese postmenopausal women in clinical settings.
A Fatherly Eye: Indian Agents, Government Power, and Aboriginal Resistance in Ontario, 1918-1939

Sneyd, B. (2004). A Fatherly Eye: Indian Agents, Government Power, and Aboriginal Resistance in Ontario, 1918-1939. By Robin Jarvis Brownlie. (Toronto: Oxford University Press, Canadian Social History Series, 2003. Pp. x+204, b&w illustrations. ISBN 0195417844 paper, ISBN 0195418913 cloth). Ethnologies, 26(2), 324–327. doi:10.7202/013759ar Ce document est protégé par la loi sur le droit d'auteur. L'utilisation des services d'Érudit (y compris la reproduction) est assujettie à sa politique d'utilisation que vous pouvez consulter en ligne. [https://apropos.erudit. org/fr/usagers/politiquedutilisation/]
Low socioeconomic status is associated with chronic musculoskeletal complaints among 46,901 adults in Norway

Aims: A study was undertaken to evaluate the relationship between socioeconomic status (SES) and chronic musculoskeletal complaints (MSC), and to determine how this relationship is influenced by change in SES. Methods: Two consecutive public health surveys within the county of Nord-Trøndelag, Norway, were conducted in 1984—86 (HUNT-1) and 1995—97 (HUNT-2). Among 46,901 adults who participated in both surveys, 24,127 persons (51%) in HUNT-2 who reported MSC continuously for at least 3 months during the past year were defined as having chronic MSC. Prevalence of chronic MSC was estimated at nine anatomical sites using multiple logistic regression with odds ratio (OR) and 95% confidence interval (CI) as measures of association with SES. Results: When defining SES by educational level, type of occupation, or income, low status was associated with increased prevalence of chronic MSC (age-adjusted analyses). The negative influence of low education or low occupation level was not eliminated by increasing the level of education or occupation from HUNT-1 to HUNT-2, in contrast with what was found for individuals with higher income level in HUNT-2 than in HUNT-1. The relationship with SES was more evident among individuals with musculoskeletal symptoms≥15 days during the past month than among those with less than 15 days, evident at all nine different anatomical sites. The strongest relationship was found between low SES and prevalence of widespread chronic MSC. Conclusions: Individuals with low SES had higher prevalence of chronic MSC than those with high SES. Future studies should try to clarify whether chronic MSC are a cause or consequence of low SES.
Optimizing outcomes in ADHD treatment: from clinical targets to novel delivery systems

Our knowledge and understanding of the underlying neurobiology and symptomatic expression of ADHD has advanced dramatically over the past decade. Associated with these advances has been a similar explosion of new treatment options to individualize treatment for our patients. This article will: ∙ review strategies to measure ADHD symptoms and functional difficulties while seeking to achieve full symptomatic remission throughout the day ∙ summarize recent findings regarding the management and prioritization of ADHD and comorbid conditions and ∙ discuss the various pharmacologic treatment options with a focus on recently developed molecules and novel delivery systems
Systematic literature review of the effects of food and drink advertising on food and drink‐related behaviour, attitudes and beliefs in adult populations

A large body of research confirms that food advertising affects the food preferences and behaviour of children. The impact of food advertising on adults is less clear. We conducted a systematic review exploring the effects of advertising of food and non‐alcoholic drinks (referred to as ‘food’ throughout) on food‐related behaviour, attitudes and beliefs in adult populations.
MOOC Dropout Prediction Based on Dynamic Embedding Representation Learning

Massive Open Online Courses (MOOCs) received great attentions in recent years. Most MOOCs have huge number of participants, which usually introduce another challenge—the extremely high dropout rate. Thus, people use a large amount of user-item interaction data collected from the MOOC platform to predict the dropout behaviors for further analysis. Dynamic embedding representation learning presents an attractive opportunity to model the dynamic evolution of users and items, where each user (item) can be embedded in a Euclidean space. This article introduces and analyzes the application of the joint dynamic user-item embedding algorithm in the MOOC dropout prediction. The empirical results indicated that the model has low dependence on data volume. Moreover, the model is robust to label-flipping attacks. Therefore, we believe that the model performances under different settings can be used to guide the real-world MOOC dropout prediction.
Likelihood-based multivariate fuzzy model with linear inequality constraints

In this paper, we investigate the multivariate linear regression of fuzzy data when model parameters are constrained by a set of linear inequalities. It is motivated by the facts that the measurement results of device in real-life situations are always not precise numbers and that (model) structure involving linear inequalities is usually faced to in practice. With assuming fuzzy data are seen as a possibility distribution associated to a precise realization of a random variable, we first propose a restricted fuzzy expectation/conditional maximization (RFECM) algorithm for calculating restricted maximum likelihood estimates of parameters of interest from fuzz data. We then demonstrate the convergence of RFECM algorithm. Using RFECM finally establishes the so-called likelihood-based multivariate fuzzy linear regression model with crisp inputs and fuzzy outputs, constrained by linear inequalities. Some simulations are conducted to validate the performance of our proposed model.
The Finger Flexion Related Feature Extraction Method Based on Wavelet Time-Frequency Analysis in ECoG Signals

In the brain-computer interface system, the feature extraction of brain signals is a crucial procedure. Especially in the multi-channel brain signals such as Electroencephalogram (EEG), Electrocorticography (ECoG), the channel which has the most correlation with the goal human activity and intention is the priority concern. However, because of the complicated extraction to the feature of the human fine part movements, most of the previous studies are aiming at the imaginary or real activity of large body parts, and their features are usually used in classification tasks. Thus, in order to extract the feature which has a higher linear correlation with fine body part such as fingers, this paper proposes a method combining wavelet time-frequency analysis and principal component analysis (PCA) to extract finger flexion related feature. In the first step, the multi-channel signals will be pre-processed. Then the time-frequency spectrum of each channel's signal is calculated by continuous wavelet transform. After that the spectrum is optimized, and the first wavelet time-frequency spectrum principal component (Wtspc) is extracted by PCA. At last, the Wtspc, which has the highest correlation to the corresponding finger flexion, is chosen as the final feature. The experiment results indicate that the Wtspc feature which extracted by our method has a higher correlation than original signals and typical time-domain features in the previous studies. Particularly, in the local finger flexion period, the Wtspc feature highly demonstrates a linear correlation with corresponding finger flexion.
Localized Leg Volume Index: A New Method for Body Type–Corrected Evaluation of Localized Leg Lymphedematous Volume Change

Background Volume measurement is one of the most common evaluations for lower-extremity lymphedema. However, volume comparison between different patients with different physique may be inappropriate, and it is difficult to evaluate localized limb volume change using leg volume evaluation. Methods Localized leg volumes (Vk, k = 1–5) and localized leg volume indices (LEVIk) at 5 points (1, thigh; 2, knee; 3, lower leg; 4, ankle; 5, foot) of 106 legs of 53 examinees with no leg edema were calculated based on physical measurements, leg circumferences and lengths, and body mass index (BMI). Interrater and intrarater reliabilities of LEVIk were assessed, and Vk and LEVIk were compared between lower BMI (BMI < 22 kg/m2) group and higher BMI (BMI ≥ 22 kg/m2) group. Results Interrater and intrarater reliabilities of LEVIk were all high (all: r > 0.98). Between lower and higher BMI groups, significant differences were observed in all Vk: V1 (P = 3.7 × 10−7), V2 (P = 4.7 × 10−8), V3 (P = 4.5 × 10−5), V4 (P = 1.6 × 10−3), and V5 (P = 2.4 × 10−4). Regarding LEVI between groups, significant differences were seen in LEVI3 (P = 0.009), LEVI4 (P = 0.004), and LEVI5 (P = 1.3 × 10−7); no significant difference was seen in LEVI1 (P = 0.23) or LEVI2 (P = 0.51). Conclusions Localized leg volume index is a highly reproducible and convenient method for evaluation of localized volume change of the lower extremity, which is less affected by body type compared with leg volumetry.
The Making of Neurexins

Abstract: Neurexins are neuronal cell‐surface proteins with up to thousands of isoforms. These isoforms are generated by alternative splicing of transcripts from six promoters in three genes. The structure of neurexins resembles cell‐surface receptors with a modular architecture suggestive of a sequential assembly during evolution. Neurexins probably perform multiple functions in the brain. They participate in intercellular junctions in which β‐neurexins tightly bind to a second class of neuronal cell‐surface receptors called neuroligins. Intracellularly, the neurexin/neuroligin junction is bound by CASK on the neurexin side and PSD95 on the neuroligin side. CASK and PSD95 are homologous membrane‐associated guanylate kinases that bind to the neurexin/neuroligin junction via PDZ domains, creating an asymmetric junction (neurexin/neuroligin) with similar intracellular binding partners. In addition to a function as cell‐adhesion molecules, neurexins may also serve as a signalling receptor, because a class of ligands for α‐neurexins called neurexophilins is similar to peptide hormones. Finally, at least one neurexin isoform, neurexin Iα, represents a high‐affinity receptor for α‐latrotoxin, which is a potent excitatory neurotoxin. Thus, neurexins constitute a large family of neuronal receptors that may be involved in multiple interactive functions between neurons.
Effects of running distance and performance on incident benign prostatic hyperplasia.

PURPOSE Benign prostatic hyperplasia (BPH) is generally not considered a preventable condition. Our goal is to assess whether running (a vigorous physical activity) and 10-km race performance (an indicator of cardiorespiratory fitness) reduce BPH risk. METHODS Prospective cohort study of incident BPH in 28,612 nonsmoking, nonvegetarian, nondiabetic men. RESULTS The 1899 men (6.64%) reported physician-diagnosed incident BPH during (mean +/- SD) 7.74 +/- 1.84 yr of follow-up. Survival analyses showed significantly lower risk with both longer distance run (km x wk(-1); P < 0.0001) and faster 10-km performance (m x s(-1); P = 0.0004) independent of age, BMI, and meat, fish, fruit, and alcohol intake. When adjusted for age, the fastest men (> or =4.0 m x s(-1)) had 32% lower risk than the slowest men (<3 m x s(-1); P = 0.0006). The decline in incidence extended throughout the performance range, with even the fastest category (> or =4 m x s(-1)) having significantly lower risk than the penultimate fastest category (3.5-4.0 m x s(-1); P = 0.03). The decline in BPH risk with running distance was independent of performance. BPH incidence was more strongly related to the average of the baseline and the follow-up distance run than to concurrent changes in running distance between baseline and follow-up. Incident BPH was significantly lower in men who ran >16 than <16 km x wk(-1) (P = 0.05), >32 than 16-32 km x wk(-1) (P = 0.02), and >48 than 32-48 km x wk(-1) (P = 0.04). CONCLUSIONS Greater distances run per week may reduce BPH risk independent of BMI, 10-km performance, and diet. If the relationship is causal, then this health benefit accrues at greater exercise doses and intensities than the minimum guideline levels currently recommended.
The population dynamics of bacteria in physically structured habitats and the adaptive virtue of random motility

Why is motility so common in bacteria? An obvious answer to this ecological and evolutionary question is that in almost all habitats, bacteria need to go someplace and particularly in the direction of food. Although the machinery required for motility and chemotaxis (acquiring and processing the information needed to direct movement toward nutrients) are functionally coupled in contemporary bacteria, they are coded for by different sets of genes. Moreover, information that resources are more abundant elsewhere in a habitat would be of no value to a bacterium unless it already had the means to get there. Thus, motility must have evolved before chemotaxis, and bacteria with flagella and other machinery for propulsion in random directions must have an advantage over bacteria relegated to moving at the whim of external forces alone. However, what are the selection pressures responsible for the evolution and maintenance of undirected motility in bacteria? Here we use a combination of mathematical modeling and experiments with Escherichia coli to generate and test a parsimonious and ecologically general hypothesis for the existence of undirected motility in bacteria: it enables bacteria to move away from each other and thereby obtain greater individual shares of resources in physically structured environments. The results of our experiments not only support this hypothesis, but are quantitatively and qualitatively consistent with the predictions of our model.
Properties of two EBV Mta nuclear export signal sequences.

The Epstein-Barr virus (EBV) Mta protein is a posttranscriptional regulator of EBV lytic gene expression that affects RNA splicing and transport. Mta mediates cytoplasmic accumulation of unspliced EBV replication gene transcripts and shuttles between the nucleus and cytoplasm. Mta contains a recognized leucine-rich, putative nuclear export signal (NES) between aa 227 and 236. Deletion of this signal sequence eliminated shuttling, while mutation of the core LXL motif in the putative NES diminished but did not abolish the ability of Mta to shuttle from donor to recipient cells in a heterokaryon assay. A double mutation of the LXL motif plus an upstream VTL motif eliminated shuttling, suggesting that Mta may have two NES motifs. In confirmation of this, transfer of either the sequence encoding the leucine-rich aa 227-236 motif or that encoding the adjacent hydrophobic aa 218-227 sequence to a GFP-NLS-pyruvate kinase reporter protein conferred the property of cytoplasmic accumulation onto the heterologous protein. Cytoplasmic accumulation of both the aa 225-237 and 218-227 containing reporters was minimal in the presence of the inhibitor leptomycin B, indicating that both motifs mediated Crm-1-dependent export. Mutations in the NES signal sequences abolished the ability of Mta to mediate cytoplasmic accumulation of BALF2 replication gene transcripts. This included mutation of the LXL motif which still showed cytoplasmic shuttling, suggesting that the NES mutations might have additional effects on Mta function. Wild-type Mta co-immunoprecipitated with the splicing factor SC35 and colocalized with SC35 in transfected cells, modifying endogenous SC35 distribution within the nucleus to give more intense, rounded spots. Interestingly, the NES mutant proteins appeared to have altered interactions with the splicing complex, binding more tightly to SC35 in co-immunoprecipitation assays. These observations suggest a linkage between the splicing and export functions of Mta.
Effect of UV irradiation on transduction by coliphage T1

Lysates of the virulent coliphage T1 transduce seven markers between strains of Escherichia coli with reproducilble efficiencies which range from 10(-7) to 10(-5). The ability of a UV-irradiated lysate to transduce Arg(+), Str(R), Trp(+), Lac(+), and Pro(+) is 90% and Bio(+) is 99% inactivated by doses which inactivate plaque formation of T1 by six orders of magnitude. A dose of irradiation which causes a 1- to 2-log drop in the titer of T1 stimulated Gal(+) transduction by two- to three-fold; no other marker tested was stimulated. Irradiation causes dislinkage of some co-transducible markers but not others.
ust to be certain : Confirming the factor structure of the Intolerance of ncertainty Scale in patients with obsessive-compulsive disorder

Intolerance of Uncertainty (IU) is a cognitive construct in obsessive-compulsive disorder (OCD); yet no studies exist confirming the factor structure of the most widely used measure of IU, the Intolerance of Uncertainty Scale (IUS), in OCD patients. Moreover, no studies have examined how scores on this measure relate to OCD symptom dimensions. Accordingly, the present study examined a 12-item twofactor revised version of the IUS (IUS-12) in 205 OCD patients. Confirmatory factor analysis verified the bsessive-compulsive disorder
Nonlinear estimation of neural processing time from BOLD signal with application to decision‐making

The extraction of information about neural activity timing from BOLD signal is a challenging task as the shape of the BOLD curve does not directly reflect the temporal characteristics of electrical activity of neurons. In this work, we introduce the concept of neural processing time (NPT) as a parameter of the biophysical model of the hemodynamic response function (HRF). Through this new concept we aim to infer more accurately the duration of neuronal response from the highly nonlinear BOLD effect. The face validity and applicability of the concept of NPT are evaluated through simulations and analysis of experimental time series. The results of both simulation and application were compared with summary measures of HRF shape. The experiment that was analyzed consisted of a decision‐making paradigm with simultaneous emotional distracters. We hypothesize that the NPT in primary sensory areas, like the fusiform gyrus, is approximately the stimulus presentation duration. On the other hand, in areas related to processing of an emotional distracter, the NPT should depend on the experimental condition. As predicted, the NPT in fusiform gyrus is close to the stimulus duration and the NPT in dorsal anterior cingulate gyrus depends on the presence of an emotional distracter. Interestingly, the NPT in right but not left dorsal lateral prefrontal cortex depends on the stimulus emotional content. The summary measures of HRF obtained by a standard approach did not detect the variations observed in the NPT. Hum Brain Mapp, 2012. © 2010 Wiley Periodicals, Inc.
MOLECULAR STRUCTURE-BASED PREDICTION OF HUMAN ABDOMINAL SKIN PERMEABILITY COEFFICIENTS FOR SEVERAL ORGANIC COMPOUNDS

Mechanistically based predictions of skin permeability coefficients ( K p) derived solely on the basis of molecular structure information of organic compounds have not been reported previously. The objective of the present study was to predict the human abdominal K p of structurally unrelated organic compounds using a mechanistic equation that takes into account compound-specific and species-specific determinants of K p, and relates the compound-specific determinants directly to molecular structure information. The method consisted of obtaining predictions based on a modified form of the conventional equation used to describe K p