Miracle-dz/UniFAR-FTUs huggingface dataset:
Beyond-GAAP Corporate Reporting: Insights for Practice and Opportunities for Research

This paper focuses on the increasingly important area of corporate reporting beyond the audited GAAP financial statements and notes. Framed by comments received from Chief Financial Officers (CFOs) and by issues raised in the research literature, the paper investigates the literature and draws conclusions about the value of such reporting and about numerous practical and conceptual issues deserving additional research. Our analysis demonstrates that reporting beyond the GAAP statements is a central part of corporate disclosure and resulting valuation, and is central to the CFO's function, but is currently under-researched. Other prominent issues addressed in this paper include the role of disclosure regulation in influencing useful disclosure, calculating and managing the costs of disclosure, overcoming weaknesses in GAAP, determining what disclosures institutional and other investors need and use, managing relations with analysts, and reducing undesired effects of external disclosure on internal management. Our various extrapolations from limited research support the analysis and also represent research opportunities. The analysis and conclusions consider the perspectives of CFOs, information users, regulators and researchers. Among more than 30 conclusions are that reporting beyond GAAP has incremental value to GAAP, partly derived from its relationship with GAAP; that any increased regulation of beyond-GAAP reporting should focus on disclosure and reconciliation to GAAP rather than on content details in order to preserve reporting of useful firm-specific information; and that though the costs of beyond-GAAP reporting have not been studied, it is cost-effective and likely more so than GAAP reporting. Our intent throughout is to provide useful insights and generate increased interest among CFOs, users and regulators to encourage further research and among researchers to conduct it.
Developing a Method for Measuring "Working Out Loud"

OF DISSERTATION DEVELOPING A METHOD FOR MEASURING “WORKING OUT LOUD” Enterprise social network software platforms (ESNs) are increasingly being deployed in firms across almost every industry as a means of fostering employee collaboration. Although benefits in increased productivity, innovation, and employee engagement are highly touted, there is a high failure rate of these deployments. This often occurs because (1) there is a misapplied focus on technology adoption rather than adoption of the employee behaviors that are ultimately required to obtain those benefits, and (2) it is unclear what those behaviors are and how to measure them. “Working Out Loud” is one possible framework for understanding and measuring the behaviors necessary to fulfill the promise that ESN vendors advertise. It is loosely described as doing work in a way that makes it visible to others, and is often associated with the use of social business tools. As these tools proliferate within organizations, the Working Out Loud concept is becoming increasingly popular as an organizational and individual goal and mantra among social software vendors, their customers, and leading pundits and consultants in this space. Many benefits have been associated with Working Out Loud; however the concept is still somewhat amorphous. No attempts have been made to quantify it and little research has been done on whether the benefits attributed to it really exist. The common industry definition of Working Out Loud identifies two separate behaviors: narrating one’s work in the form of blog posts, status updates, etc. (typically individual behavior), and performing work in a transparent and observable way through the use of an enterprise social platform (typically group or team behavior). This research hypothesizes that these two behaviors do exist and are related but distinct, and thus scales can be developed to measure each. A survey was given to employees of Lexmark International, Inc. (the author’s employer). Exploratory and confirmatory factor analyses performed on the data confirmed the hypothesis and resulted in scales for individual and group Working Out Loud that are designed to be minimally intrusive so as to enable both researchers and practitioners to track an organization’s Working Out Loud behavior on an ongoing basis.
Mifepristone (Ru486) Antagonizes Monocyte Chemotactic Protein‐3 Down‐Regulation at Early Mouse Pregnancy Revealing Immunomodulatory Events in Ru486 Induced Abortion

Problem: The survival of an embryo bearing the paternal antigens within the immunocompetent environment of the maternal uterus renders ‘pregnancy’ to be a state of immunological paradox. The ratio of Th1/Th2 responses is crucial for pregnancy maintenance. Monocyte Chemotactic Protein‐3 (MCP3) is a pro‐inflammatory, CC chemokine and a Th1 effector which is capable of eliciting significant anti‐tumoral immune responses.
Supply Chain Performance Approaches for Indian Manufacturing Organizations

Financial performance has been the primary measure of success in most organizations. The organizations have developed reporting systems and financial statements for measuring their supply chain performance on a monthly, quarterly and annual basis. Companies, however, have not done a good job developing effective real-time supply chain performance measurement and systems. Present day companies are operating their business in an everchanging and unpredictable environment and facing global competition at the same time. Hence, the concept of supply chain management (SCM) has gained importance at strategic level. Research work done so far has established that many companies of present era have not succeeded in maximizing their supply chain’s potential because they have often failed to develop the performance measures needed to fully integrate their supply chain. Indian manufacturing organizations are no different. In this paper, the authors intend to suggest the suitability of any particular approach in the context of Indian manufacturing organizations. Efforts have been made to incorporate all the necessary factors affecting the supply chain performance of a company and suitability of supply chain measurement approaches particularly to manufacturing organizations would be suggested. Data was collected from 100 manufacturing organizations across India and a scale was developed for supply chain performance approaches. The outcomes of the research work are expected to provide valuable implications for the Indian manufacturing organizations to understand determinants helpful in successful SCM operations.
High Dose Oral Furosemide with Salt Ingestion in the Treatment of Refractory Ascites of Liver Cirrhosis.

PURPOSE We aimed to evaluate and compare the efficacy and safety of high-dose furosemide+salt orally by comparing HSS+ furosemide (i.v.) and repeated paracentesis in patients with RA. METHODS This was a prospective study of 78 cirrhotic patients with RA, randomized into three groups: Group A (n= 25) i.v. furosemide (200-300 mg bid) and 3% hypotonic saline solution (HSS) (once or twice a day); Group B (n= 26) oral furosemide tablets (360-520 mg bid) and salt (2.5 g bid); and, Group C (n= 27) repeated large-volume-paracentesis (RLVP) with albumin infusion. Patients without hyperkalemia were administrated 100 mg of spironolactone/day. During the follow-up; INR, creatinine, and total bilirubin levels were measured to determine the change in MELD (model of end stage liver disease) score. RESULTS Hepatic encephalopathy (HE), severe episodes of spontaneous bacterial peritonitis (SBP) and pleural effusions (PE) occurred more frequently in Group C. Improvement in Child-Pugh and MELD score was better in Group A and B than Group C. In Group B, improvements were seen in the Child-Pugh and MELD score, reduction in body weight, duration and number of hospitalization. In Groups A and B, remarkable increases in diuresis were observed (706±116 to 2425±633 mL and 691±111 to 2405±772 mL) and serum sodium levels also improved. HE and SBP were occurred more often in group C (p<0.002). Hospitalization decreased significantly in Group B (p<0.001). There was no significant difference in survival among groups. CONCLUSION High dose oral furosemide with salt ingestion may be an alternative, effective, safe and well-tolerated method of therapy for RA.
Stock Crash and R2 around a Catastrophic Event: Evidence from the Great East Japan Earthquake

We investigate the effects of opacity of information a firm discloses on stock price synchronicity and crash risk. We develop an analytical model in the presence of firm-specific information and market-wide information. Stock price synchronicity is predicted to increase with the opacity of firmspecific information. Our model also reveals that stock crashes are more frequent and more severe for the opaque firms. These predictions are confirmed empirically. Further, our model predicts that after a catastrophic event stock prices become synchronous with the market because of investors’ limited attention, and hence the frequency and severity of a stock crash increase. We use the Great East Japan Earthquake as a representative catastrophe to examine these implications, and provide support for the model. Finally, we find that a stock price of a firm disclosing opaque information tends to be synchronous with the market, and hence experiences a more serious crash from the earthquake, which is consistent with the model.
Optimal CRL Releasing Strategy in Public Key Infrastructure

Public key infrastructure has been proposed as a promising foundation for verifying the authenticity of communicating parties and transferring trust over the internet. One of the key issues in public key infrastructure is how to manage certificate revocations. Various technical solutions dealing with key revocation have been proposed. However, to the best of our best knowledge, no rigorous efforts have been made to understand the behavior of certificate revocation requests based on empirical data. Furthermore, there is no study on the managerial aspect of Certificate Revocation Release. In this study, based on the empirical data collected from VeriSign, we prove that a revocation system will become stable after a period of time. We show that different certificate authorities should take different strategies for releasing different types of certificate revocations. We also provide the exact steps by which certificate authorities can follow to derive optimal releasing strategies.
An Analytical Surface Potential Model Accounting for the Dual-Modulation Effects in Tunnel FETs

In this paper, an analytical model of the channel surface potential in the tunnel field effect transistors (TFETs) is established and verified. The dual-modulation effects in TFETs that the surface potential of the channel is alternatively controlled by the gate bias and drain bias in different operating regimes are emphasized and studied. The transition point corresponding to the switching between the two operating regimes is also analyzed quantitatively. For the first time, a closed-form analytical model of the surface potential in TFETs, including the impacts of both the gate voltage and drain voltage is proposed. Furthermore, a compact current model of the TFET-based on the derived surface potential expression is given. The model predicted tunneling current agree well with the TCAD simulation results in all operating regions of TFETs, which will be helpful for the circuit properties simulation of the TFET.
Générateur de code multi-temps et optimisation de code multi-objectifs. (Multi-Time Code Generation and Multi-Objective Code Optimisation)

La compilation est une etape indispensable dans la creation d'applications performantes.Cette etape autorise l'utilisation de langages de haut niveau et independants de la cible tout en permettant d'obtenir de bonnes performances.Cependant, de nombreux freins empechent les compilateurs d'optimiser au mieux les applications.Pour les compilateurs statiques, le frein majeur est la faible connaissance du contexte d'execution, notamment sur l'architecture et les donnees utilisees.Cette connaissance du contexte se fait progressivement pendant le cycle de vie de l'application.Pour tenter d'utiliser au mieux les connaissances du contexte d'execution, les compilateurs ont progressivement integre des techniques de generation de code dynamique.Cependant ces techniques ne se focalisent que sur l'utilisation optimale du materiel et n'utilisent que tres peu les donnees.Dans cette these, nous nous interessons a l'utilisation des donnees dans le processus d'optimisation d'applications pour GPU Nvidia.Nous proposons une methode utilisant differents moments pour creer des bibliotheques adaptatives capables de prendre en compte la taille des donnees.Ces bibliotheques peuvent alors fournir les noyaux de calcul les plus adapte au contexte.Sur l'algorithme de la GEMM, la methode permet d'obtenir des gains pouvant atteindre 100~\% tout en evitant une explosion de la taille du code.La these s'interesse egalement aux gains et couts de la generation de code lors de l'execution, et ce du point de vue de la vitesse d'execution, de l'empreinte memoire et de la consommation energetique.Nous proposons et etudions 2 approches de generation de code a l'execution permettant la specialisation de code avec un faible surcout.Nous montrons que ces 2 approches permettent d'obtenir des gains en vitesse et en consommation comparables, voire superieurs, a LLVM mais avec un cout moindre.
Older public sector workers’ retirement planning, participation, and preparedness

Once retired from a career job, individuals must live off savings, Social Security, and pensions or earnings from post-retirement work. Those who have made adequate plans for retirement are more likely to be able to meet their desired levels of consumption once retired and are less likely to end up relying on public assistance or having to reenter the labor market. While much attention has been paid to participation in voluntary retirement saving plans, less is known about workers’ planning for retirement. Using administrative records linked to a large-scale survey, we explore what factors are associated with both objective and subjective measures of planning for retirement among public sector workers in North Carolina. We find that only about half our sample of workers ages 50-69 have made a retirement plan. We show that individuals who exhibit higher levels of time discounting, or impatience, are also less likely to plan for retirement and that financial literacy is associated with higher rates of planning. We also show that planning is related to wealth accumulation and retirement preparedness.
Finnish Deposit Banks 1980–1993: Years of Rapid Growth and Crisis

This study investigates the growth of Finnish deposit banks over the period 1980-1993.We examine the growth in balance sheets, lending and deposits of the public as well as major changes in the balance sheet structure.The focus of the study is first on the overall banking industry and second on the commercial, savings and cooperative banks as groups, including a separate treatment of the largest commercial banks.The study ends with a brief comparison of the Nordic countries.Also included is a discussion of changes that have occurred in the banking environment, but the emphasis is on the effects of bank-specific microeconomic factors on the rapid acceleration in the growth of bank lending and on the heating up of competition for market share, which took place after lending rates were deregulated and foreign exchange regulations eased.The micro factors examined are the change in banks' risk profile during the period of rapid growth as well as the various incentives behind the growth and competition for market share.To be sure, changes in the banking environment and macroeconomic developments have played a role in fomenting the banks' profitability crisis in the beginning of the 1990s, but the main reasons for the crisis can be found in the banks' strategic choices.
Governance of a Fragile Eurozone

When entering a monetary union, member countries change the nature of their sovereign debt in a fundamental way, i.e. they cease to have control over the currency in which their debt is issued. As a result, financial markets can force these countries’ sovereigns into default. In this sense, the status of member countries of a monetary union is downgraded to that of an emerging economy. This makes the monetary union fragile and vulnerable to changing market sentiments. It also makes it possible that self-fulfilling multiple equilibria arise. This paper analyses the implications of this fragility for the governance of the eurozone. It concludes that the new governance structure (ESM) does not sufficiently recognize this fragility. Some of the features of the new financial assistance in fact are likely to increase this fragility. In addition, it is also likely to prevent member countries from using the automatic stabilizers during a recession. This is surely a step backward in the long history of social progress in Europe. The author suggests a different approach to deal with these problems.
Ilizarov Treatment Protocols in the Management of Infected Nonunion of the Tibia

Objectives: We present a treatment algorithm comprising 4 Ilizarov methods in managing infected tibial nonunion, using nonunion mobility and segmental defect size to govern treatment choice. Design: Decision protocol analysis study. Setting: A university-affiliated teaching hospital. Patients/Participants: Seventy-nine patients were treated with 1 of 4 Ilizarov protocols. All patients had undergone at least one previous operation, 38 had associated limb deformity, and 49 had nonviable nonunions. Twenty-six had a new muscle flap at the time of Ilizarov surgery, and 25 had preexisting flaps reused. Intervention: Twenty-six cases were treated with monofocal distraction, 19 with monofocal compression, 16 with bifocal compression/distraction, and 18 with bone transport. Main Outcome Measurements: The primary outcome measure was the absence of recurrent infection. Secondary outcomes included bone union, complications, the Association for the Advancement of Methods of Ilizarov (ASAMI) bone and functional classification scores, and any need for further unplanned surgery. Results: Infection was eradicated in 76 cases (96.2%) with a mean follow-up duration of 40.8 months (range 6–131). All 3 infection recurrences occurred in the monofocal compression group. Following the initial Ilizarov method alone, union was achieved in 68 cases (86.1%) and was highest among the monofocal distraction (96.2%) and bifocal compression/distraction groups (93.8%). Monofocal compression achieved the lowest union rate (73.7%), significantly lower ASAMI scores, and a refracture rate of 31.6%. Bone transport secured union in 77.8% with a 44.4% unplanned reoperation rate. However, infection-free union was 100% after further treatment. Conclusions: Monofocal compression is not recommended for treating infected, mobile nonunions. Distraction (monofocal or bifocal) was effective and achieved higher rates of union and infection clearance. Level of Evidence: Level III.
Stores and consumers : two perspectives on food purchasing

What characterises the grocery store — customer relation? Can grocery stores expect to have an active role in households’ management of everyday life? Can households, on the other hand demand active participation and help from the stores? By which methods can we learn more both about food-related consumer behaviour and about the relation between stores and consumers? Based on two empirical studies of consumer behaviour, this books deals with these issues. In the first part of the book an empirical study using 165 weeks of POS scanner data for fourteen product categories is presented. These data were used to analyse effects of different promotional activities, and the results indicated that in-store activities, particularly in the form of in-store display, were important. The results from the first study brought the question of store — customer relation into focus, why this relation was studied next. The second part of the book consists of this exploratory, empirical study applying participant interviewing. In this case it meant talking to grocery shoppers while observing them. Some ten households with small children were accompanied to the grocery store, providing a context based consumer perspective. Different aspects of food and purchasing, such as interest in food and the social role of the meal, were treated. Tentatively, the dimensions planning and involvement are suggested as dimensions by which to separate households or shopping trips from each other. If validated, these dimensions might be useful as instruments for retailers interested in adapting to their customers different needs and purchasing behaviours. The concluding part discusses the two empirical studies, both in terms of method and in terms of contribution to knowledge on consumer behaviour. One important issue is here the value, for a single researcher, of combining two studies with such different methods.
Exploring loss to follow-up: abnormal Pap screening in Hispanic patients.

PURPOSE The loss of patients to follow-up for abnormal findings from Pap screenings is an important public health concern, particularly among poor and minority women. This study explores factors affecting incomplete follow-up among a group of Hispanic women with low incomes. DESCRIPTION OF STUDY A qualitative descriptive study was conducted of 11 Hispanic patients with incomplete Pap smear follow-up at a public clinic in a major city in south Texas. Patients were interviewed using a semistructured, open-ended schedule of questions, and their medical records were abstracted. The clinic's five staff members also were interviewed. Comparative chronologies were constructed for each case, contrasting patient and staff accounts of the same set of events. All data were coded by at least two investigators. RESULTS All study patients had mildly abnormal Pap smear results and had not met the follow-up criteria, but all understood and were committed to Pap screening. Although viewed by staff as noncompliant, none of the patients viewed her behavior this way. This staff-patient discrepancy was attributable to poor communication, mixed messages, clinic errors, and, perhaps most importantly, to a conflict between program policies and the specific circumstances of individual cases. Two case examples are presented to illustrate key points. CLINICAL IMPLICATIONS Strategies that may help to reduce loss to follow-up among similar patients include the following: allowing clinic staff more flexibility in follow-up procedures for women who have consistently normal follow-up tests, including Spanish translations of written messages; enlisting patients' agreement in setting appointments; and updating patient records to reflect follow-up care that had been received in other clinics.
A High Efficiency E-Band CMOS Frequency Doubler With a Compensated Transformer-Based Balun for Matching Enhancement

This letter presents a broadband high efficiency frequency doubler based on a new and effective compensation technique. A transformer based input balun achieves good balanced performance and input matching by the newly invented central capacitor based compensation technique. It demonstrates a peak conversion gain (CG) of -2.5 dB and peak efficiency of 9.7% with a saturated output power of 2.5 dBm at 74 GHz. The doubler exhibits a 3 dB CG bandwidth of 28 GHz from 62 to 90 GHz. The fundamental rejection is larger than 20 dB. The doubler is fabricated in a 65 nm CMOS technology with chip area of 0.6×0.45 mm2 and consumes 9-14 mW power.
Adenovirus RIDα uncovers a novel pathway requiring ORP1L for lipid droplet formation independent of NPC1

Expression of the adenovirus protein RIDα rescues the cholesterol storage phenotype in NPC1-deficient cells by inducing formation of lipid droplets. The function of RIDα is independent of NPC1 but dependent on NPC2 and the oxysterol-binding protein ORP1L. This study provides the first evidence that ORP1L plays a role in sterol transport and LD formation.