Miracle-dz/UniFAR-FTUs huggingface dataset:
Matching and the Changing Properties of Accounting Earnings over the Last 40 Years

ABSTRACT: We present a theory that poor matching manifests as noise in the economic relation of advancing expenses to earn revenues. As a result, poor matching decreases the correlation between contemporaneous revenues and expenses, increases earnings volatility, decreases earnings persistence, and induces a negative autocorrelation in earnings changes. The empirical tests document these effects in a sample of the 1,000 largest U.S. firms over the last 40 years. We find a clear and economically substantial trend of declining contemporaneous correlation between revenues and expenses, increased volatility of earnings, declining persistence of earnings, and increased negative autocorrelation in earnings changes. The combined evidence suggests that accounting matching has become worse over time and that this trend has a pronounced effect on the properties of the resulting earnings. This evidence also suggests that the standard-setters’ stated goal of moving away from matching and toward more fair-value accoun.
Quantifying autophagosomes and autolysosomes in cells using imaging flow cytometry

Autophagy dysregulation has been implicated in numerous diseases and many therapeutic agents are known to modulate this pathway. Therefore, the ability to accurately monitor autophagy is critical to understanding its role in the pathogenesis and treatment of many diseases. Recently an imaging flow cytometry method measuring colocalization of microtubule associated protein 1B light chain 3 (LC3) and lysosomal signals via Bright Detail Similarity (BDS) was proposed which enabled evaluation of autophagic processing. However, since BDS only evaluates colocalization of LC3 and lysosomal signals, the number of autophagy organelles was not taken into account. We found that in cells classified as having Low BDS, there was a large degree of variability in accumulation of autophagosomes. Therefore, we developed a new approach wherein BDS was combined with number of LC3+ puncta, which enabled us to distinguish between cells having very few autophagy organelles versus cells with accumulation of autophagosomes or autolysosomes. Using this method, we were able to distinguish and quantify autophagosomes and autolysosomes in breast cancer cells cultured under basal conditions, with inhibition of autophagy using chloroquine, and with induction of autophagy using amino acid starvation. This technique yields additional insight into autophagy processing making it a useful supplement to current techniques. © 2015 International Society for Advancement of Cytometry
Germline BRCA1 Mutation Analysis in Indian Breast/Ovarian Cancer Families

Most of the predisposition to hereditary breast and ovarian cancer has been attributed to inherited defects in two tumor suppressor genes BRCA1 and BRCA2. To explore the contribution of BRCA1 mutations to hereditary breast cancer among Indian women, we examined the coding sequence of the BRCA1 gene in 14 breast cancer patients with a positive family history of breast and/or ovarian cancer. Mutation analysis was carried out using conformation sensitive gel electrophoresis (CSGE) followed by sequencing. Three mutations (21%) in the BRCA1 gene were identified. Two of them are novel mutations of which one is a missense mutation in exon 7 near the RING finger domain, while the other is a one base pair deletion in exon 11 which results in protein truncation. The third mutation, 185delAG, has been previously described in Ashkenazi Jewish families. To our knowledge this is the first report of a study of germline BRCA1 mutation analysis in familial breast cancer in India. Our data from 14 different families suggests a lower prevalence but definite involvement of germline mutations in the BRCA1 gene among Indian women with breast cancer and a family history of breast cancer.
Budget Standards and the Poverty Line

This article reports some of the results from a recent study which, among other things, developed and costed low cost budgets for a range of Australian households. A budget standard represents what is needed, in terms of goods, services and activities, to achieve a particular standard of living and what that costs in a particular place and time. A low cost budget standard is one designed to meet basic needs at a frugal level while still allowing social and economic participation consistent with community expectations. The low cost budget standard estimates for households living in Sydney in February 1997 are somewhat higher than the Henderson poverty line, partly a reflection of the high cost of housing in Sydney, but also a consequence of the low cost standard itself being above a poverty standard. In spite of this, the budget standard relativities for different households provide an estimate of the relative needs of Australian households in the 1990s which could replace the current much‐criticised equivalence scale.
High-resolution mapping of quantitative trait loci by selective recombinant genotyping.

Selective recombinant genotyping (SRG) is a three-stage procedure for high-resolution mapping of a QTL that has previously been mapped to a known confidence interval (target C.I.). In stage 1, a large mapping population is accessed and phenotyped, and a proportion, P, of the high and low tails is selected. In stage 2, the selected individuals are genotyped for a pair of markers flanking the target C.I. , and a group of R individuals carrying recombinant chromosomes in the target interval are identified. In stage 3, the recombinant individuals are genotyped for a set of M markers spanning the target C.I. Extensive simulations showed that: (1) Standard error of QTL location (SEQTL) decreased when QTL effect (d) or population size (N) increased, but was constant for given "power factor" (PF = d(2)N); (2) increasing the proportion selected in the tails beyond 0.25 had only a negligible effect on SEQTL; and (3) marker spacing in the target interval had a remarkably powerful effect on SEQTL, yielding a reduction of up to 10-fold in going from highest (24 cM) to lowest (0.29 cM) spacing at given population size and QTL effect. At the densest marker spacing, SEQTL of 1.0-0.06 cM were obtained at PF = 500-16,000. Two new genotyping procedures, the half-section algorithm and the golden section/half-section algorithm, allow the equivalent of complete haplotyping of the target C.I. in the recombinant individuals to be achieved with many fewer data points than would be required by complete individual genotyping.
A Note on a Method for the Analysis of Significances en masse

This note concerns the derivation of the p-mean significance levels, in the case of independent tests, for a mass-significance method developed by Eklund [l]. The solution is reached by formulating and solving an urn problem. Some comparisons are made with the p-mean significance levels of Duncan's multiple range test.
Heterogeneous expression of repolarizing, voltage‐gated K+ currents in adult mouse ventricles

Previous studies have documented the expression of four kinetically distinct voltage‐gated K+ (Kv) currents, Ito,f, Ito,s, IK,slow and Iss, in mouse ventricular myocytes and demonstrated that Ito,f and Ito,s are differentially expressed in the left ventricular apex and the interventricular septum. The experiments here were undertaken to test the hypothesis that there are further regional differences in the expression of Kv currents or the Kv subunits (Kv4.2, Kv4.3, KChIP2, Kv1.5, Kv2.1) encoding these currents in adult male and female (C57BL6) mouse ventricles. Whole‐cell voltage‐clamp recordings revealed that mean (±s.e.m.) peak outward K+ current and Ito,f densities are significantly (P < 0.001) higher in cells isolated from the right (RV) than the left (LV) ventricles. Within the LV, peak outward K+ current and Ito,f densities are significantly (P < 0.05) higher in cells from the apex than the base. In addition, Ito,f and IK,slow densities are lower in cells isolated from the endocardial (Endo) than the epicardial (Epi) surface of the LV wall. Importantly, similar to LV apex cells, Ito,s is not detected in RV, LV base, LV Epi or LV Endo myocytes. No measurable differences in K+ current densities or properties are evident in RV or LV cells from adult male and female mice, although Ito,f, Ito,s, IK,slow and Iss densities are significantly (P < 0.01) higher, and action potential durations at 50% (APD50) are significantly (P < 0.05) shorter in male septum cells. Western blot analysis revealed that the expression levels of Kv4.2, Kv4.3, KChIP2, Kv1.5 and Kv2.1 are similar in male and female ventricles. In addition, consistent with the similarities in repolarizing Kv current densities, no measurable differences in ECG parameters, including corrected QT (QTc) intervals, are detected in telemetric recordings from adult male and female (C57BL6) mice.
Understanding user evaluations of information systems

Organizations spend millions of dollars on information systems to improve organizational or individual performance, but objective measures of system success are extremely difficult to achieve. For this reason, many MIS researchers (and potentially MIS practitioners) rely on user evaluations of systems as a surrogate for MIS success. However, these measures have been strongly criticized as lacking strong theoretical underpinnings. Furthermore, empirical evidence of their efficacy is surprisingly weak. Part of the explanation for the theoretical and empirical problems with user evaluations is that they are really a measurement technique rather than a single theoretical construct. User evaluations are elicited beliefs or attitudes about something, and they have been used to measure a variety of different "somethings. " What is needed for user evaluations to be an effective measure of IS success is the identification of some specific user evaluation construct, defined within a theoretical perspective that can usefully link underlying systems to their relevant impacts. We propose task-technology fit (TTF) as such a user evaluation construct. The TTF perspective views technology as a means by which a goal-directed individual performs tasks. TTF focuses on the degree to which systems characteristics match user task needs. We posit that higher task-technology fit will result in better performance. Further, we posit that users can successfully evaluate task-technology fit. This latter proposition is strongly supported in a survey of 259 users in 9 companies.
Impact of Norwood versus hybrid palliation on cardiac size and function in hypoplastic left heart syndrome

Objective The hybrid approach for hypoplastic left heart syndrome (HLHS) could theoretically result in better preservation of right ventricular (RV) function then the Norwood procedure. The aim of this study was to compare echocardiographic indices of RV size and function in patients after Norwood and hybrid throughout all stages of palliation. Methods 76 HLHS patients (42 Norwood, 34 hybrid) were retrospectively studied. Echocardiography was obtained before stage I, before and after stage II, and before and after Fontan. Median follow-up was 4.9 years (range 1.1–8.5). Results Baseline characteristics before stage I were similar. Hybrid patients demonstrated a significant decrease in RV fractional area change (FAC) between baseline and pre-stage II (36±9% vs 27±6%; p<0.01); Norwood patients remained stable (32±10% vs 32±7%; p=0.21). At pre-stage II, moderate/severe tricuspid valve (TV) regurgitation was found in nine Norwood (33%) and four hybrid (18%) patients (p=0.19). After stage II, the difference in FAC became insignificant (29±7% vs 25±8%, p=0.08) and moderate/severe TV regurgitation (TR) was found in 13 Norwood (48%) and four hybrid patients (19%) (p=0.18). At pre-Fontan, RV FAC was similar after Norwood and hybrid (34±5% vs 33±6%, p=0.69), which remained unchanged after Fontan. After Fontan, one Norwood and one hybrid patient had moderate TR. RV and TV size were similar for both groups at each time point. Conclusions Patients after Norwood and hybrid procedures had equivalent indices of RV size, and systolic and diastolic function throughout all stages of palliation. Small differences in individual RV and TV indices are likely to be explained by differences in physiology or surgical timing rather than by intrinsic differences in myocardial and valve function.
Dietary sodium intake by semi-quantitative food frequency questionnaire among undergraduate students of Mahidol University.

OBJECTIVE To assess sodium intake and identify its sources among undergraduate students aged 17 to 20 years who lived in the dormitory of Mahidol University, Salaya Campus. MATERIAL AND METHOD A cross sectional study was conducted among 170 students in July 2007. Data were collected using a semi-quantitative food frequency questionnaire. RESULTS The mean total daily sodium intake was 5,225.0 +/- 2,228.9 mg for males and 4,497.9 +/- 2,091.2 mg for females. Male students consumed significantly higher sodium than females (p = 0.030). Daily sodium intake mainly came from one plate meals in the campus cafeteria which the average was 2,852.3 +/- 1,421.8 mg/day in males and 2,042.3 +/- 1,214.2 mg/day in females. Males consumed significantly higher sodium from one plate meals than females (p < 0.001). In addition, the average sodium intake from seasoning added during consumption was 539.8 +/- 498.8 mg/day in males and 473.3 +/- 514.5 mg/day in females. Dietary sodium intake among students was 2-fold higher than recommended amount (2,400 mg per day). CONCLUSION The findings revealed that the undergraduate students who mainly consumed one plate meals are at risk of high sodium intake. Nutrition promotion for reducing sodium consumption in students and food vendors is needed for early prevention of chronic diseases in later life.
Infection Control Programs in Italian Hospitals

Abstract Objective: To quantify the frequency and features of infection control programs implemented in Italian public hospitals. Methods: In 2000, a questionnaire was mailed targeting all teaching and research hospitals and those with more than 300 beds, and a random sample of 50% of the district hospitals with fewer than 300 beds. Results: The overall response rate was 80%. Fifty percent of the 428 respondent hospitals claimed to have an infection control committee, 43% an infection control physician (average, 1 infection control physician per 2,963 beds), and 33% an infection control nurse (average, I infection control nurse per 572 beds). Having an infection control committee, nurse, and physician occurred significantly more frequently in Northern and Central Italy, where the Regional Authority had implemented a regional infection control policy, and in larger hospitals. Thirty-nine percent of the hospitals claimed to have ongoing surveillance in place, mostly based on laboratory results. Eighty percent of the hospitals had defined at least one written protocol related to infection control policies, mostly for housekeeping, cleaning, disinfecting and sterilizing patient equipment, or standard precautions; on the contrary, policies aimed at preventing specifie infections were less frequent. Conclusion: This national representative survey showed that the infrastructure for infection control is suboptimal when compared with the guidelines and surveys published in other countries.
The direction of technical change: a study based on the inter-provincial panel data of China

Technical change is usually biased and benefits some factors more than others; however, the literature on the effect of technical progress is limited to the direction of technical change. For developing countries, whether technical change is biased towards particular factors is of central importance. We apply the framework of Acemoglu, D. (2002, ‘Directed technical change’, The Review of Economic Studies, 69, 781–809) to develop explanations for the following questions: What kind of production function is appropriate to special economies? If and to what degree technical change is biased towards particular factors? Based on inter-provincial panel data of China, this paper shows that: First, biased production functions are more appropriate than neutral ones. Second, the elasticity of substitution between labour and capital is less than a unity within the interval of 0.50 to 0.70, which indicates the asymmetric effect of technical progress on the productivity of capital and labour (a bias clearly in favour of capital). Third, the extents of bias in CES, VES, and CEEDx are 0.424, 0.108, and 0.213, and more biased towards capital at 3.6%, 1.3%, and 2.2% (from 1978 to 2010). This paper indicates that a crucial issue in China is how to change the direction of technical change and promote the productivity of labour.
THE VALUE OF WATER RIGHTS IN AGRICULTURAL PROPERTIES IN THE PHOENIX ACTIVE MANAGEMENT AREA

This paper estimates the value of water rights in the Phoenix Active Management Area (AMA), Arizona. Within AMAs groundwater rights cannot be transferred separately from the agricultural land to which they apply. As a result there is no separate market for ground water rights. The lack of a market creates two problems: there is no direct signal of the scarcity of water and no mechanism for reallocating water from low-to-high value uses. Water can only be reallocated by changing land use. With the growth of metropolitan Phoenix the value of water committed to residential, commercial or industrial use has increased rapidly relative to the value of water committed to agriculture. This has led to the reallocation of land from agriculture to urban uses. To estimate the implied value of the water right we used the hedonic price method to explore the impact of water rights on property values using 391 agricultural land transactions that occurred between 2001 and 2010. We tested two main hypothesis that (1) the marginal willingness to pay (MWTP) for water rights is higher in more developed urban areas than it is in undeveloped rural areas, and that (2) that the MWTP for water rights in urban areas varies across cities. We found the MWTP for water rights to be highest among properties in urbanized or urbanizing areas where a large proportion of the land has already been developed. Additionally, we found that the MWTP for water rights varies significantly across cities within Maricopa County.
Socioeconomic Determinants of Children’s Health in Russia: A Longitudinal Study

This article explores dynamic links among the health status of children, measured by standardized height, socioeconomic characteristics of their parents and communities, and related shocks, using a 4‐period‐long panel of children from Russia's Longitudinal Monitoring Survey. Specific attention is given to the endogenous effect of lagged height on current height, which can be thought of as the catch‐up effect or the lingering effect of poor health. We find that while such an effect is significant, it is substantially smaller than that typically found in the literature. It is also shown that exploring the dynamic relationship between health and socioeconomic factors allows for a better understanding of the impacts of time‐varying socioeconomic variables on child growth.
Conference Overview: Major Themes and Directions for the Future

This special issue of the Economic Policy Review presents the proceedings of "Financial Services at the Crossroads: Capital Regulation in the Twenty-First Century," a conference hosted by the Federal Reserve Bank of New York in partnership with the Bank of England, the Bank of Japan, and the Board of Governors of the Federal Reserve System. The conference, held in New York on February 26-27, 1998, examined a wide variety of topics: the impact of capital standards on bank risk taking, new industry approaches to quantifying risk and allocating capital, proposals for reforming the current structure of capital rules, and the role of capital regulation in bank supervision.
Lifetime Improvement of Metallized Film Capacitors by Inner Pressure Strengthening

Metallized polypropylene film capacitors (MPPFCs) are widely used in pulse power systems for their characteristics of high reliabilities, high energy densities, and excellent pulse power handling capabilities. The teardown showed that the capacitance loss decreased gradually from the outer layers to the inner layers in a cylindrical MPPFC winding. This paper concentrates on the inner pressure in the MPPFC winding. First, the effects of the inner pressure on the self-healing and the lifetime are investigated. The lifetime can be extended by the inner pressure strengthening. Second, an inner pressure calculation formula is presented. The effects of the heat treatment and wrapped film on the pressure are considered. In addition, the heat treatment and wrapped films are chosen to strengthen the pressure. Finally, the experiments are designed to validate the effect of the lifetime improvement by the methods of the inner pressure strengthening. Results show that the lifetime can be extended by 30% with rational heat treatment and by 38% with rational design of the wrapped film.
Outdoor Recreation in a Protected Area in Southern Durango, Mexico: Analysis of Local Residents' Perceptions

This research evaluated perceptions of local residents from three communities in southern Durango, Mexico, toward planning outdoor recreation in the Michilía Biosphere Reserve (MBR). We used personal interviews to gather information about the barriers that keep people from participating in recreation activities and concerns about potential impacts of increasing recreation in the MBR. Sixty-five percent of the survey participants had never visited the MBR. Lack of knowledge, lack of time, and lack of money were the main reasons residents gave for not visiting MBR. Results also found significant differences among residents of the three communities in their perceptions of some of the potential impacts of outdoor recreation including higher risk of wildfires, loss of traditional values, overcrowding, and an increase in labor supply. The implications of these findings are relevant for developing strategies to involve residents in public forums concerned with outdoor recreation planning for the MBR.
Future trends in E-Learning

E-learning is defined as pedagogy empowered by digital technology which involves learning done at a computer, usually connected to a network, giving us the opportunity to learn almost anytime, anywhere. Today, E-learning allows to share and manage knowledge and skills of the professionals and to get the right information to the right people whenever they need it. This paper explains the types of E-Learning and the benefits of E-Learning. It also throws light on the trends in E-Learning. It analyzes how technology has changed value propositions in businesses and academics.
ATC-PSQUAL scale: A proposal to measure perceived quality of the Air Traffic Control Service

Este trabajo describe el desarrollo de la construccion de un instrumento de 21 items, llamado ATC-PSQUAL, para medir la calidad percibida del servicio de Control de Transito Aereo (ATC- Air Traffic Control). Inicia con la conceptualizacion y operativizacion de la calidad del servicio, la conceptualizacion de los servicios ATS y la metodologia empleada en el desarrollo de la investigacion, continuando con el procedimiento utilizado en la construccion y refinacion de la escala multi-items para medir el constructo referenciado. Posteriormente, se presentan las evidencias de la fiabilidad y validez de constructo del instrumento propuesto, basados en observaciones (encuestas) efectuadas a clientes del servicio ATC (pilotos de aeronaves) que han usado en los ultimos tres meses el servicio prestado por la Unidad Administrativa Especial de Aeronautica Civil (Autoridad aeronautica colombiana), en el espacio aereo designado como FIR/UTA Barranquilla.  El trabajo concluye con el importante aporte del instrumento ATC-PSQUAL para el mejoramiento del servicio ATC, no solo para la aviacion civil en Colombia sino tambien a nivel mundial, constituyendose en un estudio pionero en el sector aeronautico, basado en la disciplina del marketing de servicio, que deja abierta la discusion para futuros estudios sobre el tema.