Miracle-dz/UniFAR-FTUs huggingface dataset:
Stakeholder Orientation and Accounting Conservatism: Evidence from a Natural Experiment

We examine the effect of the staggered adoption of state-level constituency statutes on stakeholder demand for accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions, thereby exogenously increasing a firm’s stakeholder orientation. Using a difference-in-differences analysis, we find that the increase in stakeholder orientation leads to a decrease in accounting conservatism. In other words, as firms shift attention to stakeholder interests, stakeholders become less concerned about shareholder expropriation and thus demand less conservatism. Cross-sectional analyses show stronger effects when there are potentially larger decreases in the demand for conservatism from customers, suppliers, and employees, and when equityholders and debtholders tend to have lower demand for conservatism. Further, we find the reduction in risk taking and the appointment of stakeholder-oriented directors as two potential channels through which the adoption of constituency statutes decreases stakeholders’ demand for conservatism.
Alternating Pointwise-Pairwise Learning for Personalized Item Ranking

Pointwise and pairwise collaborative ranking are two major classes of algorithms for personalized item ranking. This paper proposes a novel joint learning method named alternating pointwise-pairwise learning (APPL) to improve ranking performance. APPL combines the ideas of both pointwise and pairwise learning, and is able to produce a more effective prediction model. The extensive experiments with both explicit and implicit feedback settings on four real-world datasets demonstrate that APPL performs significantly better than the state-of-the-art methods.
Two Decades of Geographical Targeting in Food Distribution: Drawing Lessons from an Indian State

Reports emerging from recent studies on public distribution system (PDS) in India show significant improvements in consumption of food grains distributed through the PDS. Odisha is categorized as one of the states which has seen some sort of a revival of PDS (Khera, 2011). This article takes a long-term view of PDS in the State of Odisha, and argues that geographical targeting in Odisha had created a complex system of targeting, leading to large-scale errors of exclusion and information distortions at the ground level. The state subsidy provided by the Government of Odisha had in the past contributed to increased consumption of PDS rice immediately after introduction of targeting. However, in August 2008, the Government of Odisha wound up geographical targeting and started following a uniform price policy which seems to have contributed to a better performing PDS in the state. However, evidences show that in districts where universal PDS is in place, there are still large numbers of families outside the fold of PDS.
Isolation and characterization of rotavirus from feral pigeon in mammalian cell cultures

Summary Avian rotaviruses were isolated from feral pigeon faeces treated with trypsin using roller tube cultures of mammalian cells. Two pigeon strains, designated as strains PO-8 and PO-13, produced a marked cytopathic effect (CPE), small intracytoplasmic inclusion bodies and high titres of infectious particles in infected MA-104 and MDBK cell lines without cell adaptation and roller drum apparatus. The pigeon rotaviruses shared a common group specific antigen with the Lincoln strain of bovine rotavirus by indirect immunofluorescence, but differed from both the Lincoln strain and the Wa strain of human rotavirus in neutralization tests. The RNA segment profile of this virus on polyacrylamide gel electrophoresis differed from that of group A mammalian rotaviruses. The results of a serological survey suggested that antibody to pigeon rotaviruses was widespread in avian species in Japan.
Relationship Between Habitual Physical Activity and Insulin Levels Among Nondiabetic Men and Women: San Luis Valley Diabetes Study

Objective To determine whether higher levels of physical activity would be associated with lower fasting insulin and C-peptide levels in a free-living nondiabetic population. Research Design and Methods A cross-sectional study was conducted with a Hispanic and non-Hispanic white population of 442 men and 489 women with normal glucose tolerance (by World Health Organization criteria) in two rural Colorado counties. Total physical activity was assessed by a 7-day physical activity recall from which metabolic equivalents were estimated. Relationships between metabolic equivalents and fasting insulin and C-peptide were assessed while considering obesity, age, and other risk factors known to influence fasting insulin levels. Results Among all subjects, univariate analyses showed that higher activity levels were associated with lower mean fasting insulin and C-peptide levels (P < or equal to 0.05). Multiple linear regression showed that higher activity was significantly associated with lower values of log fasting insulin and C-peptide levels in men only (P < 0.001) independent of obesity, fat distribution, and age. Men in the highest tertile of activity had an adjusted mean fasting insulin level of 59.2 pM and fasting C-peptide level of 0.5 nM compared with a fasting insulin level of 72.7 pM and fasting C-peptide level of 0.6 mM for men in the lowest tertile of activity. The magnitude of the inverse association between activity and insulin was greatest in older rather than younger men. Physical activity was not associated with fasting insulin or C-peptide levels in women in the multivariate analyses. Conclusions Based on cross-sectional data, we conclude that higher levels of habitual physical activity are associated with lower fasting insulin and C-peptide levels in Hispanic and non-Hispanic white men.
Exercise-induced bronchospasm in a hot and dry region: study of asthmatic, rhinitistic and asymptomatic adolescents

ABSTRACT Background: Exercise-induced bronchospasm (EIB) is the bronchial narrowing that occurs after intense exercise in a significant number of asthmatics and in some non-asthmatics. This study aims to evaluate the occurrence of EIB in adolescents with asthma, rhinitis and respiratory asymptomatics in a hot and dry climate. Research design and methods: This is a cross-sectional study based on an epidemiological study that evaluated the prevalence of asthma in schoolchildren in a semi-arid zone of Brazil. The EIB was defined as a reduction in forced expiratory volume in first second (FEV1) greater than 10%. Results: A total of 114 individuals participated in the study (36.8% male), of whom 54 were asymptomatic, 30 asthmatic and 30 with rhinitis. Asthmatics presented a higher proportion of EIB in comparison to rhinitis and asymptomatics (46.7% vs. 13.3% and 7.4%, p = 0.001) and none of the individuals had severe EIB (ΔFEV1 ≥ 50%). Conclusions: A large proportion of the asthmatics selected from the community for the clinical study had EIB. Among participants with rhinitis, EIB was found in slightly more than 10%, while in the asymptomatics the frequency was slightly more than 5%. This study presents an important aspect in individuals living in hot and dry climates.
Establishment path and management innovation of mutually beneficial nonprofit organization (MBNPO): A study based on integrated marketing communications (IMC) theory

Research about the modern mutually beneficial nonprofit organizations (MBNPOs) has great value because of the increasingly important role that the MBNPO plays in society. The establishment and management of MBNPOs are critical for its development. ,Integrated marketing communications (IMC) theory is applied to the research on establishment and management innovation. The establishment of MBNPOs needs four sequential steps: identifying the target group, providing services to meet the demand of stakeholders, designing appropriate communication tactics and deploying proper organizational structure to accomplish efficient communication. ,Three types of approach enable traditional enterprises to transform into MBNPOs: product innovation, operational innovation and synergetic development. The application of IMC theory accomplishes management innovation of MBNPOs in three aspects: leading market-orientation specific to stakeholder-orientation, making management innovation systematic in MBNPOs and clarifying targets of management innovation in MBNPOs. ,This is one of the first examinations of establishment path and management innovation of MBNPO based on IMC theory.
Effect of Rating Time for Cold Start Problem in Collaborative Filtering

Cold start is one of the main challenges in recommender systems. Solving sparsechallenge of cold start users is hard. More cold start users and items are new. Sine many general methods for recommender systems has over fittingon cold start users and items, so recommendation to new users and items is important and hard duty. In this work to overcome sparse problem, we present a new method for recommender system based on tensor decomposition that use time dimension as independent dimension. Our method uses extra information of sequence of rating time which specify time duration of ratings. We test our method on dataset of Each Movie with 2 data types. One type has cold start users and items and another hasn’t cold start users and items. Result shows that using time dimension has more effect on cold start users and items than others.
EVALUATION OF CALCIFIED CAROTID ARTERY ATHEROMAS DETECTED BY PANORAMIC RADIOGRAPH ABOVE 50-YEARS-OLD IN ISFAHAN

The purpose of our study was to evaluate the incidence of CCAAs detected on panoramic radiographs of above 50-years – old patient population. Further, we evaluated the relationship between CCAAs and general and oral health examinations. Calcified carotid artery atheromas or CCAAs are projected on panoramic radiographs as a radiopaque nodular mass or masses adjacent to the cervical vertebrae at or below the intervertebral space between C3 and C4 We concluded that, panoramic radiography should be evaluated not only for pathosis of teeth and jaws, but also for other incidental findings, especially in the soft tissue region of the neck. The incidental findings could provide potentially life saving informations especially for those elderly people who are at risk for stroke .
Submucosal Lipoma of the Ascending Colon as a Source of Massive Lower Gastro-intestinal Bleeding: a Case Report

Abstract Colonic lipomas are relatively uncommon lesions. They have been documented as the source of massive low gastro-intestinal bleeding in only five previous reports in the English language literature. We report an extremely rare case of massive haemorrhage caused by an ascending colon submucosal lipoma and review the pathophysiology, diagnosis and management.
The Technological Innovations and Their Impact on the Economy

Drastic and inclusive technology progress is changing the economy of Russia and foreign countries. This progress significantly impacts production forces. This paper analyzes theoretical and applied approaches to the investigation of production forces development. I reveal the role and importance of innovations in science and technology as well as their impact on various segments of the economy. I analyze the conceptual framework used for technological shifts. The paper describes the indicators showing the level of scientific and technological potential development in various countries and regions including the Urals. I define growth areas in technology and assess their contribution to gross domestic product (GDP) growth. The administrations and authorities at federal and regional levels impact the development of science, innovations, technologies and breakthrough areas. The development of these spheres leads to the increase in productivity of social activities, production and business activity. The paper reveals the impact of the technological breakthrough in such latest fields as the alternative energy sources, drones, electric car industry, storage and delivery of energy. This fields transform the economy and society. Furthermore, they change theoretical concepts of functional and institutional social structure. The development paradigm is to be modified from fuel and raw model to the innovative and technological one. The economic development and scientific and technological potential are interrelated. I discuss the reason of close attention to the development of science, technologies, innovations in the developed countries. as well as the measures to stimulate their development. The article studies the mechanism and tools of science and education funding in various regions of the world. The results of the research may be used for updating the strategy of scientific and technological development of Russia and its regions in the current situation as well as for choosing necessary conceptual approaches to the development of the economy.
A Multiscale Nonhydrostatic Atmospheric Model Using Centroidal Voronoi Tesselations and C-Grid Staggering

AbstractThe formulation of a fully compressible nonhydrostatic atmospheric model called the Model for Prediction Across Scales–Atmosphere (MPAS-A) is described. The solver is discretized using centroidal Voronoi meshes and a C-grid staggering of the prognostic variables, and it incorporates a split-explicit time-integration technique used in many existing nonhydrostatic meso- and cloud-scale models. MPAS can be applied to the globe, over limited areas of the globe, and on Cartesian planes. The Voronoi meshes are unstructured grids that permit variable horizontal resolution. These meshes allow for applications beyond uniform-resolution NWP and climate prediction, in particular allowing embedded high-resolution regions to be used for regional NWP and regional climate applications. The rationales for aspects of this formulation are discussed, and results from tests for nonhydrostatic flows on Cartesian planes and for large-scale flow on the sphere are presented. The results indicate that the solver is as acc.
Isolation Enhancement Between Two Packed Antennas With Coupling Element

This letter introduces a coupling element to enhance the isolation between two closely packed antennas for 2.4-GHz wireless local area network (WLAN) application. The proposed structure occupies two antenna elements and a coupling element in between. By putting a coupling element that artificially creates an additional coupling path between the antenna elements, the antenna isolation can be enhanced. The advantage of this design is that no extra space is needed for antenna elements. With the proposed design, more than 15 dB isolation can be achieved for two parallel individual inverted-F antennas (IFAs) with 5-mm spacing. Parametric studies for the design are also included to show how to increase isolation bandwidth and control the isolation frequency.
Rapid identification of the NAT2 genotype in tuberculosis patients by multicolor melting curve analysis.

AIM NAT2 genotype is an indicator for isoniazid dosage adjusting for tuberculosis treatment. Multicolor melting curve analysis (MMCA) was evaluated as a potential method for NAT2 genotyping. MATERIALS & METHODS 352 blood samples were analyzed by MMCA kit (Zeesan Biotech Co., Xiamen, China) targeting NAT2 SNPs at T341C, C481T, G590A and G857A, and direct sequencing was used as control. RESULTS The sensitivity, specificity and accuracy of the MMCA assay for rapid NAT2 genotype detection were 97.9, 99.6 and 99.1% respectively, whereas for intermediate genotypes the values were 99.5, 98.7 and 99.1%, respectively, and for slow genotypes the values were 100% for the three aspects. The 24 saliva and blood for the control samples were also successfully analyzed using the MMCA assay, both produced uniform outcomes. CONCLUSION The MMCA assay described in our study is very promising for the efficient determination of NAT2 genotype, and can facilitate the personalized dosing of isoniazid.
The activities of a school‐based teacher educator: a theoretical and empirical exploration

Teacher education all over Europe is increasingly becoming school‐based oriented. This implies new roles for those who support student teachers learning in school. This article describes the way four school‐based teacher educators fulfill their role as educators of student teachers who learn how to teach while participating in the workplace. Based on theoretical notions derived from the literature on teacher education and workplace learning, the Cognitive Apprenticeship Model was specified and used in a case study as a framework to describe the activity of these school‐based teacher educators. They use tools (e.g., apprenticeship assignments) developed within the teacher education institute and rely on their professional knowledge as experienced schoolteachers. This results in student teachers being provided with useful tricks which, however, hardly helps them to interpret and elaborate their experiences from a more conceptual or theoretical perspective. Also the possibilities of the social context of the school as a learning environment are not systematically used.
Characterization of Mono-sex Nile tilapia (Oreochromis niloticus) Hatcheries inBangladesh

survey was conducted of the mono-sex tilapia hatcheries in Bangladesh to analyze the structure and management of the hatchery sector in Bangladesh. Eighty-five hatcheries were surveyed by a questionnaire designed to obtain information on owner details, staffing, hatchery production capacity, management processes, and performance for the year 2009, and data from farms supplied by each hatchery. Thirteen quantitative variables were used for a principal component analysis (PCA). Four principal components had eigenvalues greater than 1, collectively expressing 77.0% of the total variance with the first two components, (50.8% of total variance) reflecting the volume of fry production and available facilities. Multiple correspondence analysis (MCA) was used to include qualitative variables related to hatchery management and educational level of the owners in the analysis. A two-step cluster analysis using the results of PCA and MCA identified two different groups of hatcheries. One cluster was characterized by high capacity of production of fry, infrastructure and manpower. The other cluster had moderate scales of production. In summary, the management of hatcheries was very similar across Bangladesh with the main difference between them being scale of fry production.
PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL)

The purpose of this study is analyze the influence of audit tenure and audit firm specialization of manufacturing towards audit report lag (ARL). The dependent variable of this study is audit report lag which is proxied as the number of days from the year-end to the date recorded as the opinion signature date in the auditors report and the independent variables of this study are audit tenure and audit firm specialization of manufacturing. Control variables in this study are restatements, leverage, return on assets , loss and corporate size. The population s of this research are all manufacture companies that listed in Indonesia Stock Exchange (BEI) in the period 2014-2015. The sample of this study consist of 98 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Otoritas Jasa Keuangan in the period 2013-2015. The data that used in this research was secondary data from financial statement and independent auditor’s report of manufacturing companies. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis. The results of this study indicates that audit firm specialization of manufacturing has significant negatif influence towards audit report lag (ARL). However, audit tenure has positif influence and did not significant towards audit report lag (ARL). This result suggests the manufacture firms can reduce audit report lag (ARL) by hiring an audit firm specialization of manufacturing.
Quantum Work Statistics with Initial Coherence

The two-point measurement scheme for computing the thermodynamic work performed on a system requires it to be initially in equilibrium. The Margenau–Hill scheme, among others, extends the previous approach to allow for a non-equilibrium initial state. We establish a quantitative comparison between both schemes in terms of the amount of coherence present in the initial state of the system, as quantified by the l1-coherence measure. We show that the difference between the two first moments of work, the variances of work, and the average entropy production obtained in both schemes can be cast in terms of such initial coherence. Moreover, we prove that the average entropy production can take negative values in the Margenau–Hill framework.
LIO-SAM: Tightly-coupled Lidar Inertial Odometry via Smoothing and Mapping

We propose a framework for tightly-coupled lidar inertial odometry via smoothing and mapping, LIO-SAM, that achieves highly accurate, real-time mobile robot trajectory estimation and map-building. LIO-SAM formulates lidar-inertial odometry atop a factor graph, allowing a multitude of relative and absolute measurements, including loop closures, to be incorporated from different sources as factors into the system. The estimated motion from inertial measurement unit (IMU) pre-integration de-skews point clouds and produces an initial guess for lidar odometry optimization. The obtained lidar odometry solution is used to estimate the bias of the IMU. To ensure high performance in real-time, we marginalize old lidar scans for pose optimization, rather than matching lidar scans to a global map. Scan-matching at a local scale instead of a global scale significantly improves the real-time performance of the system, as does the selective introduction of keyframes, and an efficient sliding window approach that registers a new keyframe to a fixed-size set of prior "sub-keyframes. " The proposed method is extensively evaluated on datasets gathered from three platforms over various scales and environments.
Reducing Stress in Healthcare: Evidence from Using an Integration Design Model

The rapid and broad adoption of electronic health record (EHR) systems has produced a technological burden that includes systems that have poor usability, reduce efficiency and increase workload for the user. Research shows that healthcare professionals experience elevated levels of stress in the work environment and many consider leaving the healthcare field. A Person-Technology (P-T) fit model helps explain how stress in the work environment is related to the usability of a system. Traditional principles for designing healthcare tools focus on tactical human-computer interactions and do not typically consider human-computer integration. Data from two healthcare system projects that used an integration model of design expands the scope of traditional design principles to include a human-computer symbiosis. The integration model resulted in improvements to usability scores using standard metrics. Implications and future research are discussed.