Miracle-dz/UniFAR-FTUs huggingface dataset:
Business Valuations: Advanced Topics

Preface The Basics General Framework for Business Valuations The Efficient Market Hypothesis Fair Market Value The Parameters of Valuation Practice Common Stock Valuation Models Premiums and Discounts The Capital Asset Pricing Model Estimating Betas Estimating the Market Risk Premium and Return Debt-Free Valuations Adjusting Betas Inflation and Valuation Federal Tax Valuations Issues in Federal Tax Valuations Special Tax Valuation Rules Litigation Trial Strategy and the Business Valuator Valuations for Divorce Appendixes Revenue Ruling 59-60 Annual Rates for Implicit Gross Domestic Product Price Changes Index
Pancreas retransplantation: a second chance for diabetic patients?

BACKGROUND If pancreas transplantation is a validated alternative for type 1 diabetic patients with end-stage renal disease, the management of patients who have lost their primary graft is poorly defined. This study aims at evaluating pancreas retransplantation outcome. METHODS Between 1976 and 2008, 569 pancreas transplantations were performed in Lyon and Geneva, including 37 second transplantations. Second graft survival was compared with primary graft survival of the same patients and the whole population. Predictive factors of second graft survival were sought. Patient survival and impact on kidney graft function and survival were evaluated. RESULTS Second pancreas survival of the 17 patients transplanted from 1995 was close to primary graft survival of the whole population (71% vs. 79% at 1 year and 59% vs. 69% at 5 years; P=0.5075) and significantly better than their first pancreas survival (71% vs. 29% at 1 year and 59% vs. 7% at 5 years; P=0.0008) regardless of the cause of first pancreas loss. The same results were observed with all 37 retransplantations. Survival of second simultaneous pancreas and kidney transplantations was better than survival of second pancreas after kidney. Patient survival was excellent (89% at 5 years). Pancreas retransplantation had no impact on kidney graft function and survival (100% at 5 years). CONCLUSION Pancreas retransplantation is a safe procedure with acceptable graft survival that should be proposed to diabetic patients who have lost their primary graft.
Characterization of intracranial aneurysms using CT angiography.

CTangiographyacceptancetechnique[1-4]. isthataConventional angiography, however, remainsthegoldstandardforthediagnosis andcharac-terization ofintracranial aneurysms. MRan-giography isnowthetechnique ofchoice fornoninvasive screening ofintracranial aneu-rysms[5]. Reports haveshownthatCTan-giography hasasensitivity forthedetection ofaneurysms thatissimilartothatofMRangiog-
Evidence for Propagation of Activation Across an Accessory Atrioventricular Connection in Types A and B Pre‐excitation

The sequence of atrioventricular activation was studied in two human subjects with type B Wolff-Parkinson-White syndrome (WPW) and in a dog with spontaneous type A WPW. In all three subjects a focal spot of pre-excitation was demonstrated at the A-V margin of the right ventricle (RV). In the two human subjects with type B WPW, the area of pre-excitation was located on the anterior aspect of the RV and in the dog with type A the pre-excited area was located on the posterior aspect of the RV. A probable Kent bundle electrogram was recorded from the A-V margin in one of the human patients. Serial sections (7 &mgr;) of a block taken from the region of pre-excitation in the dog revealed an anomalous A-V communication (Kent bundle). Propagation velocity across this pathway was estimated to be 0.3 mm/msec. Electrophysiologic data recorded from one of the human subjects at the onset and during an episode of supraventricular tachycardia demonstrated an atrioventricular-atrial sequence of excitation. The mechanism of initiation of the tachycardia was a ventriculo-atrial echo following a premature atrial contraction blocked in the anomalous pathway. Surgical separation of right atrium and RV at the site of pre-excitation normalized the activation and ECG and abolished the tachycardia in both patients.Ventricular fibrillation occurred repeatedly in the dog as a direct result of the rapid ventricular rate permitted by the Kent bundle subsequent to induced atrial fibrillation. Correlation of the activation sequence with the body surface potentials suggests an updated conceptual model for electrocardiographic typing of WPW. In a third patient, who demonstrated an atypical form of WPW, the region of pre-excitation could not be precisely defined and interruption of an accessory pathway was unsuccessful.
Finite Fields and Their Applications

Article history: We present a study of the factorization of the polynomial X m − 1 in M2(F2)(X) and we determine the period of any reversible polynomial of this polynomial ring by using skew polynomial rings. These results are applied to the construction of the class of quasi- cyclic codes Ω(P ) introduced by Cayrel et al. Furthermore, we present a new construction of the self dual subclass.
Algorithms for structure-based grouping in XML-OLAP

Purpose – The purpose of this paper is to propose efficient algorithms for structural grouping over Extensible Markup Language (XML) data, called TOPOLOGICAL ROLLUP (T‐ROLLUP), which are to compute aggregation functions based on XML data with multiple hierarchical levels. They play important roles in the online analytical processing of XML data, called XML‐OLAP, with which complex analysis over XML can be performed to discover valuable information from XML.Design/methodology/approach – Several variations of algorithms are proposed for efficient T‐ROLLUP computation. First, two basic algorithms, top‐down algorithm (TDA) and bottom‐up algorithm (BUA), are presented in which the well‐known structural‐join algorithms are used. The paper then proposes more efficient algorithms, called single‐scan by preorder number and single‐scan by postorder number (SSC‐Pre/Post), which are also based on structural joins, but have been modified from the basic algorithms so that multiple levels of grouping are computed with a.
Re-Action of Market to Sharia Compliant Index (KMI-30): An Opinion Survey of Accounting & Finance Executives

Islamic banking has shown tremendous growth in the first decade of 21st century. By the end of 2011, global volume of assets under Islamic finance has reached to US$ 1,289 billion. In Pakistan, Islamic banking has displayed a tremendous annual average growth of 76% during the last seven years and accounts for more than 7% of the market share (SBP-2011). One of the major constraints faced by Islamic banking in local market is the liquidity management through investing in marketable securities. As per Islamic banking regulations Sharia compliance of underlying security is prerequisite to qualify for investment by an Islamic bank. This led to the screening of equity securities through Sharia compliance filtering criteria. This study documents the perception of key players in industry about Sharia compliant equities, to highlight the market reaction about KSE-Meezan Index (KMI-30). Survey results suggest that although a majority of respondents correctly perceive the theoretical framework of Islamic Index, however participation in the process is very low (less than 30%).
Diminishing adenovirus gene expression and viral replication by promoter replacement

The adenovirus E4 promoter was replaced by a synthetic promoter composed of a minimal TATA box and five consensus 17-mer yeast GAL4-binding-site elements. The viral vectors, which also contained human factor IX (hFIX) cDNA driven by Rous sarcoma virus long terminal repeat in the E1 region, were then constructed and expanded in 293 cells permanently expressing GAL4/VP16 fusion protein. Viral replication and expression of adenovirus E4 genes and late genes (hexon and fiber) were evaluated in vitro in the human lung carcinoma cell line H1299. Viral replication and viral gene expression were dramatically reduced in the cells transduced by vectors with a replaced E4 promoter compared to the levels in the cells transduced by vectors with the wild-type E4 promoter. The levels of transgene (hFIX) expression remained similar between vectors with or without E4 promoter replacement. These results indicate that diminution of viral gene expression and viral replication is achievable by promoter replacement.
SPLENIC RUPTURE FOLLOWING ROUTINE COLONOSCOPY

To the Editor, I read with great interest the article by Rasul et al. Splenic rupture is an unusual complication of colonoscopy with reported incidence of 0.004%. However, certain points need clarification. In the reported case, surveillance colonoscopy was performed after 1 year of polypectomy for large tubulovillous adenoma. I would like to state here that the National Polyp Study showed that follow-up colonoscopy at 1 year after polypectomy is low yielding. A consensus statement by the US Multi-Society Task Force on Colorectal Cancer and the American Cancer Society on postpolypectomy surveillance recommends the next colonoscopy after 3 years for 1–3 adenoma, tubulovillous adenoma, any adenoma more than 1 cm, and high-grade dysplasia. If colonoscopic examination is normal at 3 years or shows lowrisk adenomatous lesion, repeat it again in 5 years. The proposed mechanisms for splenic rupture during colonoscopy are: direct trauma by a loop of colon, fragile spleen in case of splenomegaly, and traction on the splenocolic ligament. According to Saad and Rex, splenic injuries usually occur in women, and 36% are associated with difficult colonoscopy. High-risk factors for splenic injury include: prior abdominal surgery, inflammatory bowel disease, therapeutic colonoscopy, difficult procedure, coagulopathies, treatment with hematopoietic growth factors, intestinal or pancreatic inflammatory process, and pre-existing splenic disease. Tse et al. proposed that the spleen may be at increased risk of rupture when the patient is in the supine position. In the left lateral position, the spleen and its ligaments are lax and fall on the left side while in the supine position, forces exerted on the spleen due to gravity and traction during endoscopy oppose each other. The Italian Society of Surgery on ‘safety in surgery’ described splenic injury as a third complication after hemorrhage and bowel perforation.
Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure

The objective of this study is to examine how certain contextual factors in auditor-client conflicts affect the perceived ability of auditors to resist client pressure. A review of the literature resulted in the identification of four factors hypothesized to affect sophisticated financial statement users' perceptions of audit conflict outcomes: nature of conflict issue, client's financial condition, provision of MAS by the audit firm, and the degree of competition in the audit services market. A full-factorial, repeated measures ANOVA experiment was conducted using senior loan officers as subjects. The results indicate that a client in good financial condition is perceived as being more likely to obtain its preferred outcome to an audit conflict than a client in poor financial condition. Clients are also viewed as being more likely to obtain their preferred resolution to a conflict when the conflict issue is not dealt with precisely by the technical standards. C ONFLICT between client management and the audit firm is apparently occurring with increasing frequency [Fried and Schiff, 1981, p. 327]. Conflicts having serious implications for the successful completion of the audit are commonly centered around such issues as the need to make adjustments to the financial statements, the propriety of the client's accounting principles, and the adequacy of financial statement disclosure. Recently, the realization that audit conflict is potentially a serious threat to the viability of the independent audit function has spurred the interest of both regulatory authorities and researchers. The Cohen Commission focused on this issue, stating: "Often, the independent auditor's task is to persuade people [management] to do precisely what they do not want to do" [AICPA, 1978, p. 105]. In some cases, however, the party doing the most effective persuading may be client management. ' The apparent increasing trend of management attempts to influence its auditors' reporting behavior ' In a 1982 discussion of "audit failures," The Wall Street Journal [Morris, 19821 reported that clients often appear to be successful in coercing their auditors to go along with questionable accounting practices. This paper is based on my dissertation at the University of Oklahoma. I would like to thank the firm of Deloitte Haskins & Sells for funding my research and the following members of my committee for their advice and encouragement: Shane Moriarity, Robert Owens, Ned Schrems, Harold Grasmick, and especially my chairman, Bart Ward. The comments and assistance of Ted Mock, James Manegold, Skip Shockley, Doug Andrews, the Editor, and two anonymous reviewers are also gratefully
Recognition Memory for Objects, Place, and Temporal Order: A Disconnection Analysis of the Role of the Medial Prefrontal Cortex and Perirhinal Cortex

Recognition memory requires judgments of the previous occurrence of stimuli made on the basis of the relative familiarity of individual objects, or by integrating information concerning objects and location, or by using recency information. The present study examined the role of the medial prefrontal cortex (mPFC) and perirhinal cortex (PRH) in these distinct recognition memory processes using a series of behavioral tests: a novel object preference task, an object-in-place task, and a temporal order memory task. Also, a disconnection procedure was used to test whether these regions form components of an integrated system for recognition memory. Male DA rats received bilateral lesions in the PRH or mPFC or unilateral lesions placed in both cortices in either the same (PRH–mPFC IPSI) or contralateral (PRH–mPFC CONTRA) hemispheres. A fifth group underwent sham surgery (SHAM). In the object-in-place and temporal order memory tasks, the PRH, mPFC, and PRH–mPFC CONTRA groups were significantly impaired. However, performance in the novel object preference task was only impaired in the PRH group. No group was impaired in the object location task. These results demonstrate that the mPFC and PRH are crucial for object-in-place associational and recency discriminations, whereas the PRH but not the mPFC is important for the discrimination of novel and familiar individual objects. Importantly, these results provide direct support for the hypothesis that to make discriminations based on associational or recency information, both cortical regions operate within an integrated neural network for recognition memory.
Puromycin‐ and methotrexate‐resistance cassettes and optimized Cre‐recombinase expression plasmids for use in yeast

Here we expand the set of tools for genetically manipulating Saccharomyces cerevisiae. We show that puromycin‐resistance can be achieved in yeast through expression of a bacterial puromycin‐resistance gene optimized to the yeast codon bias, which in turn serves as an easy‐to‐use dominant genetic marker suitable for gene disruption. We have constructed a similar DNA cassette expressing yeast codon‐optimized mutant human dihydrofolate reductase (DHFR), which confers resistance to methotrexate and can also be used as a dominant selectable marker. Both of these drug‐resistant marker cassettes are flanked by loxP sites, allowing for their excision from the genome following expression of Cre‐recombinase. Finally, we have created a series of plasmids for low‐level constitutive expression of Cre‐recombinase in yeast that allows for efficient excision of loxP‐flanked markers. Copyright © 2015 John Wiley & Sons, Ltd.
How do Shareholders Use Their Say-on-Pay Votes in the United States? Evidence from 2011 and 2012

This paper examines shareholder disapproval of CEO compensation as expressed through their advisory vote on executive compensation (say-on-pay) as required by Section 951 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Using a sample of 884 votes by S&P 500 firms in 2011 and 2012, I find that higher CEO salary, a weak link between pay and performance, and higher dilution from stock option grants are associated with lower say-on-pay approval. In addition, I find evidence that shareholders are sophisticated in their examination of CEO compensation by voting against excess compensation over what is deserved due to performance and other determining factors.
Multi-stakeholder land-water management how are sustainable measures constructed in practice?

This article explores how multi-stakeholder land-water management is practiced in a sub-catchment setting. This is done through a real-time process study of a single critical case on how stakeholders construct willow plantation as a sustainable measure, i.e. a measure that produces mutual benefits for the water environment, farming and local economy. By introducing Pickering’s construct of ‘the mangle’ a deepened understanding of complex multi-stakeholder management systems and how they can be managed in the direction of sustainable change is obtained. The conclusion identifies implications of the study for EU Water Frame Directive participatory policy and for existing management research in multi-stakeholder land-water management processes.
18α-Glycyrrhetinic Acid Induces Phenotypic Changes of Skeletal Muscle Cells to Enter Adipogenesis

The importance of connexins is implicated in proliferation and differentiation of cells. In skeletal muscle cells, connexin43 (Cx43) has been identified as the major connexin, and gap-junctional communication mediated by connexins has been shown to be required for their myogenic differentiation. In addition, inhibition of connexin function has been shown to induce transdifferentiation of osteoblasts to an adipocytic phenotype. In the present study, we examined whether the inhibition of connexin function could induce phenotypic changes in skeletal muscle cells. Treatment of skeletal muscle cells with an inhibitor of connexin function, 18α-glycyrrhetinic acid (AGRA), resulted in a reduction in the number of MyoD-positive cells and complete inhibition of myotube formation, concomitantly with an increase in the number of C/EBPα-positive cells. AGRA-treated cells cultured in adipogenic differentiation medium could give rise to mature adipocytes that express both PPARγ and C/EBPα. The presence of AGRA during adipogenic differentiation did not inhibit adipogenesis of skeletal muscle cells. AGRA treatment did not affect Cx43 expression in skeletal muscle cells but reduced its phosphorylation. These results indicate that inhibition of connexin function induces phenotypic changes of skeletal muscle cells to enter adipogenesis.
Practically relevant concentrations of deoxynivalenol in diets for growing-finishing pigs offered as mash or pellets

Abstract A complete 2×3 two factorial design was applied to investigate the effects of Fusarium-infected wheat (2.5 mg DON/kg, 0, 25 and 50% of the diets), feed processing (mash and pellets) and the interactions thereof on fattening pigs (96, n = 16/group). Feed-to-gain ratio was significantly increased by contaminated wheat (2.65; 2.62 and 2.73 kg/kg for diets containing 0, 25 and 50%Fusarium-infected wheat, respectively) while digestibility of nutrients and metabolizable energy were not affected by the wheat batch. The feed processing also resulted in significant differences in feed-to-gain ratio but was accompanied by significant effects on the digestibility of organic matter and crude fat and on the metabolizable energy. Clinical chemical parameters were not significantly altered by the inclusion of the infected wheat. The lymphocyte proliferation capacity was not significantly affected by any of the experimental factors. A contribution of the feed processing to the variation of the deoxynivalenol (DON) effect may not be deduced from the present results.
Quambalaria leaf and shoot blight on Eucalyptus nitens in South Africa

Quambalaria spp. cause leaf and shoot dieback diseases on young Eucalyptus trees in Australia, Thailand, South America and South Africa. The disease was first recorded in South Africa in the early 1990s but has been restricted to nurseries in the subtropical north-east coastal area of the country, without resulting in great effect. Recent disease surveys in the Mpumalanga Province of South Africa have revealed extensive shoot and leaf dieback, as well as stem cankers on 1-year-old E. nitens trees. Some symptoms of the disease resembled Quambalaria leaf and shoot blight. However, this was the first time it had occurred on the stems of larger trees, on E. nitens or in the cold temperate region of the country. The aim of this study was to identify the causal agent of the disease and to test different Eucalyptus spp. and clones of relevance to the South African forestry industry for their susceptibility to the pathogen. Comparisons of DNA sequence data for the ITS and 5.8S regions were used to identify the fungus. Results showed that the pathogen represented Q. eucalypti. Inoculation trials showed that all the material tested was susceptible to infection by Q. eucalypti. This study shows that Q. eucalypti has become elevated from a relatively minor nursery pathogen to one that can cause significant damage on a wide range of Eucalyptus spp. in both temperate and sub-tropical areas of South Africa.
Infrastructure Upgrades and Foreclosure with Coexistence of Service-Based and Facility-Based Firms

We investigate the incentives for facility-based firms to invest in infrastructure upgrades and to foreclose service-based firms. We focus on asymmetric regulation regarding service-based firms' access to the infrastructure held by a facility-based firm. Spillovers from the infrastructure upgrades made by a regulated facility-based firm on service-based firms play a key role in the incentives for making these upgrades. The spillover effect can enhance the incentives for the regulated facility-based firm to make upgrades if access prices are not regulated. The existence of rival facility-based firms strengthens the incentives for a regulated facility-based firm to make infrastructure upgrades, especially when the spillover effect is significant. Furthermore, if access prices are not regulated, the existence of rival facility-based firms weakens the incentives for a regulated facility-based firm to foreclose service-based firms.
Sampled-Data Modeling of Hysteretic Converters Accounting for Intracycle Waveform Propagation

This paper proposes a small-signal model for variable-switching-frequency hysteretic converters operating in continuous conduction mode (CCM) and discontinuous conduction mode (DCM). The model is capable of predicting flip-bifurcation phenomena when the hysteretic converter operates below the CCM/DCM boundary. By developing a discrete-time state-space model of the converter, the z-domain model is derived using the advanced z-transform. Such a tool is suitable to transform in the z-domain signals varying within a switching cycle. A comparison with exact simulations is provided to validate the proposed model. The propagation delay of the feedback control circuit is included due to its significant influence on the low-frequency open-loop gain. Experimental results run on a test chip including a 10-MHz TSMC 0.18 μm-process hysteretic-mode buck converter are also reported along with the model results.
Community question.

THE BED manager scanned the whiteboard in the busy office of an acute psychiatric ward. 'What about this man, WL? ' she asked. 'He's been in for nearly two weeks. Can he go on weekend leave? ' The nurse in charge was sceptical, but an urgent admission was imminent, and there was no room. So WL was informed that he was ready for a trial period at home, and his bed was swiftly changed for the new arrival. Such is life in the inner-city psychiatric ward, where demand relentlessly exceeds supply.