Miracle-dz/UniFAR-FTUs huggingface dataset:
Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making

Abstract International Financial Reporting Standards (IFRS) are issued in English and subsequently translated into a multitude of languages to make them accessible to non-English-speaking IFRS users. In an international work context, IFRS users apply either the original English version or a translated version of an IFRS standard to input information presented in different languages. While research has reported numerous challenges inherent in IFRS translation, we know very little about the actual impact of using different languages on decision-making. Based on a series of 2 × 2 between-subjects experiments with German students who possessed different levels of accounting knowledge, we investigate the influence of language on decision-making. Our experimental manipulations entail the language of the accounting standard used (English vs. German) and the language of the input case information (English vs. German). Our German participants made decisions about a series of cases relating to IAS 24 Related Party Disclosures. Based on an expert benchmark solution for the cases, we determine the quality of participants’ decisions. We find that the use of IAS 24 in the participants’ mother tongue (German) has a positive impact on decision-making quality. We also find some support for a positive influence of the native language of the input case information relative to English input case information. Moreover, participants’ accounting knowledge and English language skill are positively associated with decision-making quality.
Performance of Full Compositional W/Cu Functionally Gradient Materials Under Quasi-Steady-State Heat Loads

To investigate the performance of graded structure materials under steady-state heat load, six-layered W/Cu functionally gradient materials with full compositional distributions (from 0% to 100%) fabricated by resistance sintering under ultrahigh-pressure method were tested under the electron beam material testing scenario using the fusion relevant quasi-steady-state heat load in the range of 6.5–9.8 MW/m2 and compared to the W/Cu samples with sharp joint. The specimens were loaded for about 5 s, and then indirectly cooled for 30 s. It is identified that the graded transition layers can really ameliorate the thermal mismatch, and thus prolong the fatigue lifetime. These results were examined by the thermal-stress analysis using finite element method. Moreover, the inserting of graded interlayers may suppress the formation of center vertical cracks of W layer. However, the copper melt exudation within gradient layers occurred under extreme high heat loads of 9.8 MW/m2, which should be avoided by essential thermal analysis and proper structure design.
Election of Water Resources Management Entity Using a Multi-Criteria Decision (MCD) Method in Salta Province (Argentine)

At present, the water resources are a strategic element each time more necessary and limited becoming a source of conflicts. For that, it is fundamental to create an independent and competent entity with good reputation and social acceptation. This entity must be able to obtain, store and process all data dispersed in different entities creating a network for these purposes. Finally, it must be able to organize different branches between the government and the final users. Using one of the wellknown Multicriteria Decision Methods(MCDM) with several realistic alternatives and several criteria identified in expert seminars in Salta and Madrid, we have obtained hopeful results and more recently new modifications introduced have generated better results.
Light-mediated regulation of phospholipid synthesis in Rhodopseudomonas sphaeroides

The relationship between the culture levels of guanosine-5'-diphosphate-3'-diphosphate (ppGpp) and the rates of synthesis and accumulation of cellular phospholipids was examined in cultures of Rhodopseudomonas sphaeroides that had been subjected to immediate decreases in incident light intensity. After a high-to-low light transition of high-light-adapted cells, an immediate inhibition of total cellular phospholipid production occurred coincident with a rapid accumulation of culture ppGpp. The inhibition of phospholipid accumulation occurred at the level of phospholipid synthesis rather than turnover, and both the extent of ppGpp accumulation and the degree of inhibition of phospholipid synthesis were directly dependent upon the magnitude of the light transition. Maximum inhibition (greater than 90%) of the rate of cellular phospholipid synthesis occurred after transitions from 5,350 to 268 1x and lower, including transitions to the dark, with comparable inhibition being exerted upon the rates of synthesis of individual species of phospholipids. Reinitiation of culture phospholipid accumulation in cultures shifted from 5,350 to 1,070 1x and lower occurred 65 to 70 min subsequent to the downshift in light intensity, apparently irrespective of the culture level of ppGpp.
Role of presynaptic reuptake on dopamine modulation of cortico-striatal activity in TD learning

It has been shown that midbrain dopamine neurons and the dopamine neuronal activity in the striatum mimic reward prediction error signal of the temporal difference learning (TDL) paradigm. James Houk proposed a theoretical model to explain the cellular basis of this dopamine activity. Our goal is to verify this model with simulations in GENESIS and CHEMESIS. This paper reports preliminary results from the simulations of this intracellular signaling scheme. The main result reported here is the influence of presynaptic reuptake on dopamine activity at the cortico-striatal synapse. It appears that the reuptake affects the rate of formation of D1/spl I.bar/DA receptor complex that in turn would have a bearing on the timing mechanisms operating in TDL.
A Note on the Local Expectations Hypothesis: A Discrete-Time Exposition

Cox, INGERSOLL, AND Ross [1] distinguished various forms of the expectations hypothesis of the term structure of interest rates. They proved that, with one exception, these are consistent with general equilibrium only in the trivial case in which interest rates are nonrandom. The exception is the Local Expectations Hypothesis. Because of this nonexistence result, those who regard the expectations hypothesis as a natural starting point in investigating the term structure of interest rates are motivated to understand under what restrictions the local expectations hypothesis is valid. In our experience, many readers of Cox, Ingersoll, and Ross's paper-particularly those not conversant with stochastic calculus-have difficulty following the discussion. Such readers may find it easier to work through an analysis of the local expectations hypothesis in a more familiar discrete-time framework. This paper provides such an exposition. In continuous time, the local expectations hypothesis states that the conditional expected rates of return on bonds of all maturities over the next instant are equal to each other and to the instantaneous spot interest rate. Cox, Ingersoll, and Ross proved (p. 783 ff.) that the local expectations hypothesis is valid in an exchange economy if the dynamics of consumption are locally certain. In a stochastic constant-returns-to-scale production economy, they showed that the local expectations hypothesis will be valid under locally certain production dynamics if, in addition, agents have logarithmic utility. The analogous definition of the local expectations hypothesis in discrete time is that the conditionally expected one-period rates of return on bonds of all maturities are equal to each other and to the one-period interest rate. Two examples below illustrate that the local expectations hypothesis is valid in discrete-time economies under the same conditions as in continuous-time economies. These examples work because a sufficient condition for the validity of the local expectations hypothesis is that the marginal utility of consumption be locally certain. This might happen either because consumption itself is locally certain (as in both of the above-mentioned examples) or because the utility function exhibits risk neutrality and there is strictly positive consumption in every period. A third example shows that risk neutrality alone does not imply the local expectations hypothesis if zero consumption can occur. The reason is that the implication of risk neutrality that rates of interest are nonrandom requires the exclusion of corner solutions, a restriction which is violated if zero consumption can occur.
Representation of elderly persons and women in published randomized trials of acute coronary syndromes.

CONTEXT Elderly persons and women were underrepresented in randomized controlled trials (RCTs) prior to 1990. Since then, efforts have been made to correct these biases, but their effect is unclear. OBJECTIVE To determine whether the percentage of elderly persons and women in published clinical trials of acute coronary syndromes has increased and how this enrollment compared with disease prevalence. DATA SOURCES The MEDLINE and Cochrane databases were searched for English-language articles from January 1966 to March 2000 regarding myocardial infarction, unstable angina, or acute coronary syndromes. Additional data sources included meta-analyses, review articles, and cardiology textbooks. Estimates of community-based myocardial infarction rates came from the National Registry of Myocardial Infarction and the Worcester Heart Study. STUDY SELECTION Published RCTs of acute coronary syndrome patients were included and trials enrolling 50 patients or fewer, those without clinical end points, papers published in a language other than English, and unpublished manuscripts were excluded. Of 7645 studies identified, 593 RCTs were selected for review. DATA EXTRACTION The RCTs were abstracted by 2 of the authors for year of publication, source of support (ie, funding), pharmacotherapy, study phase, number of study sites, trial location, number of patients, mean age of the study population, and any age exclusion criteria for enrollment. DATA SYNTHESIS The number of published RCTs with explicit age exclusions has declined from 58% during 1966-1990 to 40% during 1991-2000. Trial enrollment of patients aged 75 years or older increased from 2% for studies published during 1966-1990 to 9% during 1991-2000, but remains well below their representation among all patients with myocardial infarction (37%) in the United States. Enrollment of women has risen from 20% for studies published between 1966-1990 to 25% during 1991-2000, but remains well below their proportion of all patients with myocardial infarction (43%) in the United States. CONCLUSIONS Attempts at making cardiovascular RCTs more inclusive appear to have had limited success; thus, women and elderly persons remain underrepresented in published trial literature relative to their disease prevalence. Because safety and efficacy can vary as a function of sex and age, these enrollment biases undermine efforts to provide evidence-based care to all cardiac patients.
Disclosure patterns of eating and weight concerns to clinicians, educational professionals, family, and peers.

OBJECTIVE The current study investigated disclosure of eating and weight concerns to professionals, peers, and family. METHOD Responses to a telephone questionnaire probing disclosure patterns were analyzed in a sample of 216 adult subjects with eating or weight symptoms, concerns, or problems. RESULTS Nearly all of the sample (97.7%) had disclosed information about eating or weight symptoms or concerns to someone. Only 57% of the sample had disclosed this information to a health care professional. However, among subjects who had not otherwise volunteered information about their concerns, those who were queried were more likely than not to disclose them to health care professionals, counselors, and coaches. Disclosure to a health care professional or school counselor was associated with a higher likelihood of subsequent treatment seeking. DISCUSSION These data suggest that individuals with disordered eating may be quite amenable to disclosing symptoms in clinical settings. Asking about an eating disorder may enhance detection and facilitate treatment in clinical settings.
Do Changes in the Minimum Wage Impact Obesity in the U.S.?

We investigate how changes in federal and state minimum wages affect body mass index and the probability of obesity using data from the 1990 through 2008 waves of the Behavioral Risk Factor Surveillance System. After controlling for unobserved trends at the state level we find that, in contrast to previous work that only accounts for state and year fixed effects, there is a positive relationship between the minimum wage and both mean body mass index and the probability of being obese. Further, we offer the first comprehensive analysis of the price and income components of the minimum wage effect.
Heston‐Type Stochastic Volatility with a Markov Switching Regime

We construct a Heston‐type stochastic volatility model with a Markov switching regime to price a plain‐vanilla stock option. A semi‐analytic solution, which contains a matrix ODE is obtained and numerically calculated. Our model is flexible enough to provide a wide variety of volatility surfaces for the same volatility level but different regimes. © 2015 Wiley Periodicals, Inc. Jrl Fut Mark 36:902–919, 2016
How Do Antegrade Enemas Work? Colonic Motility in Response to Administration of Normal Saline Solution Into the Proximal Colon

Objective: The aim of the study was to evaluate the colonic motor response to the administration of normal saline into the proximal colon. Patients and Methods: Pediatric patients undergoing colonic manometry received a saline infusion (10–20 mL/kg) in 10 minutes through the central lumen of a catheter placed into the proximal colon. We compared the number of high-amplitude propagated contractions (HAPCs), motility index, frequency and propagation of other phasic contractions in the 20 minutes before and after normal saline infusion, meal ingestion, and bisacodyl administration. Results: Thirteen patients, mean age 9.4 ± 5.8 years, received the saline infusion (3 in the cecum, 8 in the hepatic flexure, and 2 in the transverse colon). In the first 20 minutes after saline infusion, the number of contractions (P = 0.005), distance of propagation of contractions (P = 0.007), frequency of contractions (P = 0.009), and motility index (P = 0.003) were significantly higher compared with baseline. Mean amplitude and number of HAPCs were not significantly different from baseline. Motility parameters after saline and after ingestion of a meal did not differ. All of the measured motility variables significantly increased after bisacodyl stimulation. Bisacodyl increased the motility index and HAPCs more than either saline infusion (P = 0.002) or meal intake (P < 0.001). Conclusions: Infusion of saline into the proximal colon is associated with an increase in colonic motility; however, at the volume and rate used in the present study it does not consistently stimulate HAPCs.
Planning for literacy learning

Effective planning is an important part of meeting the learning needs of students in middle years classrooms. Yet this is a task with inherent complexity. It requires teachers to juggle the demands of curriculum, pedagogy and assessment, while considering short and long term goals and objectives, the diverse needs of students and relevant contextual factors. Additionally, teachers with a contemporary philosophy of middle years education often come together to cooperatively plan and teach a major project. This adds another layer of complexity as decisions have to be made about how to work collaboratively as a team. Because all teachers, regardless of their specialist teaching area, are teachers of literacy, expertise in planning for content learning as well as literacy learning is essential.
Fuzzy Neural Network Model Using a Fuzzy Learning Vector Quantization with the Relative Distance

In this paper, we propose a fuzzy LVQ (Iearning vector quantization) which is based on the fuzzification of LVQ. The proposed fuzzy LVQ uses the different learning rate depending on whether classification is correct or not. When the classification is correct, it uses the combination of a function of the distance between the input vector and the prototypes of classes and a function of the number of iteration as the fuzzy learning rate. On the other hand, when the classification is not correct, it uses the combination of the fuzzy membership value and a function of the number of iteration as the fuzzy learning rate. The proposed FLVQ (fuzzy LVQ) is integrated into the supervised IAFC (integrated adaptive fuzzy clustering) neural network 5. We used iris data set to compare the performance of the supervised IAFC neural network 5 with those of LVQ algorithm and back propagation neural network. The supervised IAFC neural network 5 yielded fewer misclassifications than LVQ algorithm and back propagation neural network.
Effect of Plyometric Training on Neural and Mechanical Properties of the Knee Extensor Muscles

Abstract This study investigated neuromuscular adaptations of the knee extensors after 8 weeks of plyometric training. 23 subjects were randomly assigned to an intervention group and a control group. We measured isometric maximum voluntary torque (iMVT), rate of torque development (RTD) and impulse (IMP) over different time intervals. The neural drive to muscles was estimated with the interpolated twitch technique and normalized root mean square of the EMG signal. Contractile properties, H reflexes as well as jump height in squat jump (SJ) and countermovement jump (CMJ) were evaluated. Neuromuscular testing was performed at 2 knee angles, i. e. , 80° and 45° (0°=full extension). The iMVT at 80° knee flexion was 23.1 N · m (95% CI: 0.1–46.1 N · m, P=0.049) higher at post-test for the intervention group compared with controls. The same was true for RTD and IMP in the time interval 0–50 ms [308.7 N · m · s−1 (95% CI: 28.8–588.6 N · m · s−1, P=0.033) and 0.32 N · m · s (95% CI: 0.05–0.60 N · m · s, P=0.026), respectively]. These changes were accompanied by enhanced neural drive to the quadriceps muscle. Jump height in SJ and CMJ was higher at post-test for the intervention group compared with controls. Parameters at 45° knee flexion, contractile properties and evoked potentials did not differ between groups. Although hypertrophic changes were not measured, data suggest that the training regime probably induced mainly neural adaptations that were specifically related to the knee angle. The strength gains at 80° knee flexion likely contributed to the enhanced jump height in SJ and CMJ.
Evaluation of Bear Rub Surveys to Monitor Grizzly Bear Population Trends

Abstract Wildlife managers need reliable estimates of population size, trend, and distribution to make informed decisions about how to recover at-risk populations, yet obtaining these estimates is costly and often imprecise. The grizzly bear (Ursus arctos) population in northwestern Montana, USA, has been managed for recovery since being listed under the United States Endangered Species Act in 1975, yet no rigorous data were available to evaluate the program's success. We used encounter data from 379 grizzly bears identified through bear rub surveys to parameterize a series of Pradel model simulations in Program MARK to assess the ability of noninvasive genetic sampling to estimate population growth rates. We evaluated model performance in terms of 1) power to detect gender-specific and population-wide declines in population abundance, 2) precision and relative bias of growth rate estimates, and 3) sampling effort required to achieve 80% power to detect a decline within 10 years. Simulations indicated that ecosystem-wide, annual bear rub surveys would exceed 80% power to detect a 3% annual decline within 6 years. Robust-design models with 2 simulated surveys per year provided precise and unbiased annual estimates of trend, abundance, and apparent survival. Designs incorporating one survey per year require less sampling effort but only yield trend and apparent survival estimates. Our results suggest that systematic, annual bear rub surveys may provide a viable complement or alternative to telemetry-based methods for monitoring trends in grizzly bear populations.
Growth Hormone Treatment Increases Circulating Lipoprotein(a) in Children with Chronic Renal Failure

Cardiovascular disease is the major cause of death in chronic renal failure (CRF) patients managed by dialysis or kidney transplantation. Whilst the use of human growth hormone (hGH) is of established benefit in CRF children particularly in those with short stature, in the present study we assessed in CRF children the effect of hGH treatment on circulating lipoprotein(a) [Lp(a)], a genetically determined cardiovascular risk factor. We studied 15 CRF children treated by dialysis or conventional therapy and after kidney transplantation. Overnight fasting blood samples were collected immediately before and after 6 months hGH treatment. In all but one of the children there was a significant increase in serum Lp(a) over the 6 month treatment period -(+)66.7% over the basal levels (range 14 to 180%). After the hGH treatment, in six children Lp(a) levels were elevated to above 300 mg/l, the cut-off level for increased coronary artery disease (CAD) risk. Concomitantly/children also had an increase in serum levels of IGF-I (+96.4%) and insulin (+85.8%). All children had an accelerated growth velocity during the treatment; there was no effect on serum creatinine. Our study shows that hGH treatment in CRF children, though beneficial in its growth promoting effects, increases the already characteristically high levels of serum Lp(a), a risk factor for CAD, and that serum Lp(a) monitoring during treatment with hGH may be useful in evaluating future cardiovascular risk.
Upping the Ante: Towards a Better Benchmark for Chinese-to-English Machine Translation

There are many machine translation (MT) papers that propose novel approaches and show improvements over their self-defined baselines. The experimental setting in each paper often differs from one another. As such, it is hard to determine if a proposed approach is really useful and advances the state of the art. Chinese-to-English translation is a common translation direction in MT papers, although there is not one widely accepted experimental setting in Chinese-to-English MT. Our goal in this paper is to propose a benchmark in evaluation setup for Chinese-to-English machine translation, such that the effectiveness of a new proposed MT approach can be directly compared to previous approaches. Towards this end, we also built a highly competitive state-of-the-art MT system trained on a large-scale training set. Our system outperforms reported results on NIST OpenMT test sets in almost all papers published in major conferences and journals in computational linguistics and artificial intelligence in the past 11 years. We argue that a standardized benchmark on data and performance is important for meaningful comparison.
Modification of MMT to support peer-to-peer networking

Currently multimedia service such as VoD and realtime streaming is a dominant service in the Internet. The user of the multimedia service can use various devices such as desktop, laptop, and tablet. This means that the device which receives media data may belong to heterogeneous network. Since each network has own characteristics, delivering media data would better to consider the characteristics of each network. In order to support media transport over heterogeneous network, ISO/IEC JTC1/SC29/WG11 (MPEG) has been developing a standard called MPEG media transport (MMT). Peer-to-peer networking is an effective method for data delivery over network and it can mitigate the burden on server and increase the service quality in terms of transmission time. Thus MMT needs to support peer-to-peer networking in order to support a huge number of users. In this paper, we proposed the modification of MMT to support peer-to-peer networking.