Miracle-dz/UniFAR-FTUs huggingface dataset:
Corporate Governance and Earnings Management: Jordanian Evidence

This study examines the relationship between earnings management and characteristics of corporate governance mechanism for a sample of Jordanian non-financial firms during the period 2006-2009. Earnings management is measured by discretionary accruals using Jones models. The characteristics examined are the existence of independence members within the board of directors, the size of the board of directors, the role duality (CEO/chairman), the percentage of insider ownership. In addition, two controlled variables have been employed in this study: size of the company and financial leverage. The results of this study reveal that the size of board of directors is the only variable that has a significant relation with earnings management. The findings of this study have important policy implications since they support encouraging applying corporate governance principles in order to control the behaviors of the board of directors which may lead to distortion in reported financial annual reports. As a result, the reliability and transparency of reported financial statements may be enhanced.
Estrogen and progesterone regulate alpha, beta, and gammaENaC subunit mRNA levels in female rat kidney.

BACKGROUND Estrogen and progesterone regulate alpha, beta, and gamma amiloride-sensitive epithelial sodium channel (ENaC) subunit mRNA levels in female rat kidney. Renal Na(+) handling differs between males and females. Further, within females Na(+) metabolism changes during the menstrual cycle and pregnancy. Electrolyte homeostasis and extracellular fluid volume are maintained primarily by regulated transport of Na(+) via the amiloride-sensitive Na(+) channel. This study examines the role of the female gender steroids in the regulation of expression of ENaC. METHODS We measured ENaC subunit mRNA levels in rat kidney using Northern blotting. Kidneys were taken from male and females at different ages and from adult ovariectomized rats treated with 17-beta-estradiol benzoate (estrogen) and/or progesterone for 8 or 24 hours. RESULTS The abundance of alpha, beta, and gammaENaC mRNA was significantly higher in female compared to male rat kidneys from 10 weeks of age (P= 0.001, P= 0.004, and P= 0.02, N= 10, respectively). These differences were abolished in ovariectomized rats. Treatment of ovariectomized rats with estrogen increased alphaENaC mRNA abundance in the kidney at both 8 and 24 hours (P < 0.05, N= 6; and P < 0.05, N= 7, respectively). Progesterone inhibited the effect of estrogen on alphaENaC mRNA at 8 hours but when given alone increased gammaENaC mRNA (P < 0.05, N= 3). Neither hormone, alone or in combination, had any significant effect on betaENaC mRNA levels at 8 or 24 hours. CONCLUSION Female gonadal steroids differentially modulate expression of ENaC subunit mRNA in the rat kidney.
Des systèmes d'ordonnancement flexibles et opportunistes

Les chercheurs en intelligence artificielle veulent determiner comment un systeme informatique doit etre organise pour qu'un comportement intelligent en emerge. La premiere partie de cette these montre comment des techniques qu'ils ont developpees peuvent etre utilisees pour resoudre des problemes d'ordonnancement Quatre systemes d'ordonnancement a court terme, appeles SOJA, ISIS, OPIS et SONIA, y sont presentes. De facon reciproque, l'etude des problemes d'ordonnancement nous permet d'etudier des situations dans lesquelles un systeme doit faire preuve d'un minimum d’intelligence. Il faut en effet selectionner des heuristiques et des algorithmes de recherche adaptes au probleme a resoudre. Ll faut aussi realiser un compromis entre l'interet et le cout de la mise en œuvre de diverses techniques de propagation. La deuxieme partie de cette these est consacree a la mise en œuvre d'un systeme adaptable de propagation de contraintes. Ce systeme est utilise pour tester et pour comparer differents compromis entre (1) le fait qu'une propagation importante d'informations permet de detecter longtemps a l'avance les consequences nefastes de l'evolution d'un atelier de fabrication et d'eviter de longues explorations d'espaces vides de solution et (2) la necessite de limiter la propagation parce qu'il s'agit d'une activite tres couteuse en temps de calcul.
Is love online or offline? Brand experience, brand love and brand equity in a fashion retail store

Purpose: This paper examines the contribution of brand experience to brand equity, by fostering a specific and strong emotional response to a brand – brand love. Specifically, it investigates possible differences between online and offline settings of fashion retail brand. Design/methodology/approach: Based on 794 consumers’ responses to a questionnaire (560 offline consumers and 294 online consumers), the research goals were achieved and hypotheses were tested using a structural equation model. Findings: The findings show that brand experience is important when it comes to stimulate emotional responses, namely brand love, which in turn contributes to reinforce brand equity. The differences between the offline and online settings are striking, since only the sensory dimension of brand experience is negatively associated with brand love. Research limitations: The results are limited to one specific fashion retail brand and generalizations should be taken carefully. Practical implications: Managers should pay particular attention to the emotional stimuli a brand offers to consumers. Building on these stimuli through experiences enhances strong emotional responses, contributing to the brand equity. Originality/value: Research on the paths to brand equity in a retail environment, by examining online and offline settings, are still scarce. Specifically, tracing this path by combining brand experience and brand love, within the framework of the customer-brand relationship theory, has an interesting potential but is still underdeveloped.
Expression of the multidrug resistance gene in osteosarcoma: A pilot study

Resistance to combination chemotherapy remains a challenge in the treatment of osteosarcoma yet has not been studied extensively in this tumour. One mechanism of multiple drug resistance is increased expression of the multidrug resistance gene (mdr1). The level of mdr1 messenger RNA (mRNA) expression has been found to correlate with the degree of drug resistance in a number of tumour cell lines in vitro, which suggests that it also may be useful as a predictor of similar resistance in vivo. Using a highly sensitive assay based on the polymerase chain reaction to measure the amount of mdr1 mRNA, we detected various levels of mdr1 expression in 18 osteosarcoma specimens from 15 patients with resectable nonmetastatic osteosarcoma. At follow‐up at a minimum of 30 months later, a trend toward a worse outcome was observed in patients with tumours exhibiting high levels of mdr1 expression. The results of this pilot study suggest that a larger scale prospective investigation of the effect of mdr1 gene expression on outcome in osteosarcoma is warranted.
Mesenchymal stromal cell therapy in ischemic heart disease

Abstract Although, treatment of ischemic heart disease (IHD) has improved considerably within the last decades, it is still the main cause of death worldwide. Despite maximum treatment, many IHD patients suffer from refractory angina and heart failure, which severely limits their daily lives. Moreover, IHD is very costly for the health care system. Therefore, new treatment options and strategies are being researched intensely. Stem cell therapy to improve myocardial perfusion and stimulate growth of new cardiomyocytes could be a new way to go. Nevertheless, the results from clinical studies have varied considerably, probably due to the use of many different cell lines obtained from different tissues and the different patient populations. The present review will focus on treatment with the mesenchymal stromal cell from bone marrow and adipose tissue in animal and patients with acute and chronic IHD (CIHD).
The transmembrane homotrimer of ADAM 1 in model lipid bilayers

Fertilin is a transmembrane protein heterodimer formed by the two subunits fertilin α and fertilin β that plays an important role in sperm–egg fusion. Fertilin α and β are members of the ADAM family, and contain each one transmembrane α‐helix, and are termed ADAM 1 and ADAM 2, respectively. ADAM 1 is the subunit that contains a putative fusion peptide, and we have explored the possibility that the transmembrane α‐helical domain of ADAM 1 forms homotrimers, in common with other viral fusion proteins. Although this peptide was found to form various homooligomers in SDS, the infrared dichroic data obtained with the isotopically labeled peptide at specific positions is consistent with the presence of only one species in DMPC or POPC lipid bilayers. Comparison of the experimental orientational data with molecular dynamics simulations performed with sequence homologues of ADAM 1 show that the species present in lipid bilayers is only consistent with an evolutionarily conserved homotrimeric model for which we provide a backbone structure. These results support a model where ADAM 1 forms homotrimers as a step to create a fusion active intermediate.
Implementing Panic-Focused Psychodynamic Psychotherapy into Clinical Practice

Objective: To determine the effectiveness of manualized panic-focused psychodynamic psychotherapy (PFPP) in routine care in Germany. Method: German psychoanalysts were trained according to the PFPP manual. Fifty-four consecutive outpatients with panic disorder (with or without agoraphobia) were randomly assigned in a 2:1 ratio to PFPP or cognitive-behavioural therapy (CBT) plus exposure therapy. Subjects (female 57.4%; mean age 36.2 years) had high rates of psychiatric (68.5%) and somatic (64.8%) comorbidity, and previous psychiatric treatments (57.4%). Assessments were performed pre- and posttreatment and at 6-month follow-up. The primary outcome measure was the Panic Disorder Severity Scale. Results: Both treatments were highly effective. In patients randomized to PFPP, remission was achieved in 44.4% at termination and by 50% at follow-up (CBT 61.1 % and 55.6%, respectively). No significant differences were found. Emotional awareness, a posited moderator of good outcome in psychotherapies, was significantly higher in the CBT group at baseline. It was found to be a strong moderator of treatment effectiveness in both treatments. After adjusting for initial Levels of Emotional Awareness Scale (LEAS) scores, effect sizes (ESs) for the primary outcome were Cohen d = 1.28, from pre- to posttreatment, and d = 1.03, from pretreatment to follow-up, for PFPP, and d = 1.81 and 1.28 for CBT, respectively. Conclusions: PFPP was implemented effectively into clinical practice by psychoanalysts in the community in a sample with severe mental illness with large ESs. Assessment of LEAS may facilitate the identification of patients suitable for short-term psychotherapy. (Clinical Trial Registration Number: German Clinical Trials Register, DRKS00000245; Universal Trial Number, U1111-1112-4245)
Optimization for Laser-Propelled Spacecraft at All Launching Times

In the DE-STAR lab, we propose to use phased laser array with photon propellant in order to achieve significantly higher speed for the spacecraft. During the simulation, the laser is sometimes turned off to avoid cancellation of force or acceleration. However, if we shut off the laser accurately, the duration rises and drops even when the launch time is altered slightly, which makes the real implementation difficult. In this paper, we optimize the algorithm, modifying the craft’s orbit to maximize the propelling force. As a result, we stabilize the chaotic outcomes and minimize the time of transit for the craft to reach a target in space.
Assessing quality of life in patients with head and neck cancer: cross-validation of the European Organization for Research and Treatment of Cancer (EORTC) Quality of Life Head and Neck module (QLQ-H&N35).

OBJECTIVE To evaluate the reliability and validity of a new, disease-specific quality-of-life measure for patients with head and neck cancer: the European Organization for Research and Treatment of Cancer (EORTC) Quality of Life Questionnaire--QLQ-H&N35. DESIGN Cross-sectional study using questionnaire data and medical chart review. SETTING Academic tertiary care otolaryngology clinic. PARTICIPANTS One hundred twenty ambulatory patients, including 30 patients with advanced head and neck cancer in each of the following stages of treatment: (1) prior to treatment, (2) during active treatment, (3) within 6 months of completing treatment, and (4) more than 6 months after completing treatment. In addition, (5) a comparison group of 40 patients without malignant disease was included (total sample, N = 160). MAIN OUTCOME MEASURES Scores on EORTC Quality of Life Core Questionnaire (QLQ-C30) and head and neck module (QLQ-H&N35), Profile of Mood States, and Impact of Events Scale. RESULTS The QLQ-H&N35 demonstrated acceptable reliability (internal consistency). It successfully discriminated between cancer patients and the comparison group, and among subgroups of cancer patients at different phases of treatment (construct validity). The instrument was sensitive to the effects of radiation treatment and to site of disease. Its low-to-moderate correlations with the EORTC core questionnaire indicated that the QLQ-H&N35 provided unique information (discriminant validity). Scores were significantly associated with a number of demographic variables. CONCLUSION Results support the use of this disease-specific measure to assess quality of life among patients with advanced head and neck cancer.
Factors That Influence Voluntary Disclosure and Implications on Cost of Capital (In Banking Industry on Indonesia Stock Exchange for Period 2015 – 2017)

This study aims to examine profitability, public share ownership, and size of voluntary disclosure and cost of capital. In addition to examining direct effects, this study considers indirect effects, namely the voluntary disclosure mediating the relationship between profitability, public share ownership, and firm size with the cost of capital. This research was conducted on 41 banking companies listed on the Indonesia Stock Exchange in the observation period 2015 2017 with a total sample of 123 banking companies. Data collection techniques used documentation methods on the official website of Indonesia Stock Exchange and Yahoo Finance. This research data uses panel data, and to test intervening variables with path analysis. The results are profitability has no influence on voluntary disclosure; public share ownership has a negative influence on voluntary disclosure; firm size has an influence on voluntary disclosure; profitability, public share ownership, and size has no influence on cost of capital; voluntary disclosure has no influence on cost of capital; and voluntary disclosure cannot mediate relationship between profitability, public share ownership, and firm size to cost of capital. Keywords—cost of capital; firm size; profitability; public share ownership; voluntary disclosure
Credit Card Fraud Detection for Online Banking Transactions

: Online transactions are increasing day by day. It is very helpful in daily routine life. When online transactions are increasing, fraud transactions also increases. Some algorithm and techniques are applied in online backing for detection of fraudulent transaction and reducing it. In this paper various algorithm like K-Nearest Neighbour, Random Tree, AdaBoost and Logistic Regression are used and a comparative study is shown between them. A methodology to detect fraudulent transactions is proposed in this system. There are various challenges which includes distinguishing between normal and fraudulent transaction seems it looks very similar to each other. Parameters to detect such transactions are Time, Amount and Transaction Frequency.
Efficient Multi-Step Planning for Robotic Manipulation

Multi-step planning is a promising technique for solving complex manipulation problems directly in the state space of the object, however, previous formulations were too slow to be practical except on problems with small search spaces. In this paper we propose and demonstrate two optimizations for this technique that together yield a significant speed-up on a previously used benchmark problem. The optimizations are 1. using the A* discrete search algorithm with proposed heuristics, and 2. a data structure for tracking the search graph. Depending on initial configuration, our results show a 2.7x-12.8x speed up in planning time as well as significant reductions in other search tree metrics. This faster planning algorithm also allows us to demonstrate the multi-step planning process on a combinatorially more complex tabletop planning problem.
Stochastic resonance of asymmetric bistable system driven by binary signals under α stable noise

In this paper the asymmetric bistable system excited by binary aperiodic signals is taken as a model and the average symbol error rate is regarded as an index to study stochastic resonance (SR) phenomenon. Firstly, the SR driven by binary signals under α stable noise is studied. Secondly, the interplay between the α stable noise parameters α, β, and the system parameters a, b, r on the resonant output effect is explored. The results show that weak binary signals detection can be realized by adjusting the system parameters a, b and r. The optimal values solved by these parameters can make the system produce the best SR effect. For a certain a or b, there is an optimal value under different α or β. For the parameter r, there is an optimal value under different α, and there are several optimal values under different β. Moreover, when α or β is given different values, the evolution laws in asymmetric bistable SR system excited by binary signals are same. The results lay a foundation for realizing the adaptive parameter adjustment in asymmetric bistable SR system with α stable noise.
How and when do conglomerates influence the creativity of their subsidiaries?

Research Summary: We develop a framework for understanding how and when membership in a conglomerate affects a subsidiary's creativity. Focusing on “sectoral” conglomerates with several subsidiaries in the same industry, we explain that the effect has two components: an imprinting effect at the time of affiliation, and a concurrent effect from ongoing interactions with other subsidiaries. In the context of the high‐end fashion industry, we find that a subsidiary's creativity increases when it joins a conglomerate with either very low or high creativity. We interpret this as an imprinting effect of the environment inside a conglomerate on how effectively a subsidiary is integrated. Furthermore, over time, the creativity of a subsidiary increases with the creativity of other subsidiaries. The results provide evidence of creativity “spillovers” within conglomerates. Managerial Summary: We examine the role that fashion conglomerates like LVMH or Kering play in the creativity of their subsidiaries. These conglomerates create value through internal transfers of operational and creative practices. Some conglomerates are better at integrating subsidiaries after acquisition than the others: it seems that the better integrators are conglomerates that either have other creative subsidiaries or subsidiaries that lack creativity. Furthermore, conglomerates with other creative subsidiaries continuously improve the creativity of their member firms, probably due to their ability to transfer high‐quality internal practices.
Frank Miller: Inventor of the One-Time Pad

Abstract The invention of the one-time pad is generally credited to Gilbert S. Vernam and Joseph O. Mauborgne. We show that it was invented about 35 years earlier by a Sacramento banker named Frank Miller. We identify which Frank Miller it was, and speculate on what might have led him to his idea. We also discuss whether or not Mauborgne might have known of Miller's work, especially via his colleague Parker Hitt.
Adolescent Adherence to Oral Therapy for Leukemia: A Focus Group Study

This secondary qualitative analysis of extant focus group data was performed to develop an understanding of suboptimal adherence to 6-mercaptopurine therapy in adolescents with acute lymphoblastic leukemia. Six participants, aged 16 to 23 years at the time of data collection, were interviewed about their adherence to oral maintenance chemotherapy during their treatment for acute lymphoblastic leukemia. The primary aim of the study was to understand the role of adolescent development in adolescents' perception of adherence to therapy. The secondary aim was to understand how factors other than development, including the features of the disease such as its chronic nature and family involvement, can affect treatment adherence to 6-mercaptopurine. Four broad themes emerged as critical elements in adolescent adherence to oral maintenance therapy: a desire for normalcy, egocentrism, concrete thinking, and parental involvement. Incorporation of these themes into clinical practice with adolescents may help increase adherence and improve clinical outcomes.
Simulation Analysis of a Compound Investment Strategy for Mutual Funds: A Case Study on an Investment Trust Company

This study adopted a simulation analysis based on back-testing historical data to evaluate the performance of a compound investment strategy which was proposed by a securities investment trust company for suggesting its customers in mutual fund investment. The compound strategy requires investors to choose a source-fund and a sub-fund or a set of sub-funds which have negative correlations or low correlations with the source-fund in their portfolio. Then we examined the performance of the strategy under three scenarios of past stock market in Taiwan, including A) TAIEX index initially decreasing then increasing, B) TAIEX index initially increasing then decreasing, and C) TAIEX index in long-term bullish trend. We compared the performance of the strategy with the following four benchmarks: 1) TAIEX index performance, 2) the performance of lump-sum (LS) investing approach in source-fund, 3) the performance of LS investing approach in sub-fund, and 4) the performance of dollar-cost averaging approach for sub-fund. The result shows that the compound strategy outperforms the benchmarks in two market scenarios with the feature of turning point.
Negative‐pressure wound dressings to secure split‐thickness skin grafts in the perineum

Several researches have shown that negative‐pressure wound dressings can secure split‐thickness skin grafts and improve graft survival. However, in anatomically difficult body regions such as the perineum it is questionable whether these dressings have similar beneficial effects. In this study, we evaluated the effects of negative‐pressure wound dressings on split‐thickness skin grafts in the perineum by comparing wound healing rate and complication rate with that of tie‐over dressings. A retrospective chart review was performed for the patients who underwent a split‐thickness skin graft to reconstruct perineal skin defects between January 2007 and December 2011. After grafting, the surgeon selected patients to receive either a negative‐pressure dressing or a tie‐over dressing. In both groups, the initial dressing was left unchanged for 5 days, then changed to conventional wet gauze dressing. Graft success was assessed 2 weeks after surgery by a single clinician. A total of 26 patients were included in this study. The mean age was 56·6 years and the mean wound size was 273·1 cm2. Among them 14 received negative‐pressure dressings and 12 received tie‐over dressings. Negative‐pressure dressing group had higher graft taken rate (P = 0·036) and took shorter time to complete healing (P = 0·01) than tie‐over dressing group. The patients with negative‐pressure dressings had a higher rate of graft success and shorter time to complete healing, which has statistical significance. Negative‐pressure wound dressing can be a good option for effective management of skin grafts in the perineum.