Miracle-dz/UniFAR-FTUs huggingface dataset:
Incentives, Opportunities, and Earnings Management Using Tax Expense

Prior studies that examine the effect of managerial incentives on investment or misreporting decisions typically hold firm characteristics constant and focus on a particular managerial incentive. However, managers’ responses to different types of incentives likely depend on firm characteristics that create opportunities to respond to those incentives. Using year-end tax expense manipulations as our setting, we examine the extent to which equity incentives, firm characteristics that create opportunities, and their interaction are associated with the decision to manage earnings. We show that stock price incentives (portfolio delta), risk-taking incentives (portfolio vega), and firm characteristics that create opportunities are associated with a greater propensity for firms to manage earnings using tax expense. Importantly, we find that portfolio delta has a greater effect on the earnings management decision when firm opportunities are higher, while we do not find evidence that the effect of portfolio vega varies with firm opportunities. Collectively, our results suggest that managers respond to stock price and risk-taking incentives differently depending on their opportunity sets.
Asset Safety versus Asset Liquidity

Many economists assume that safer assets are more liquid, and some have practically used “safe” and “liquid” as synonyms. But these terms are not synonyms, and mixing them up can lead to confusion and wrong policy recommendations. We build a multiasset model where an asset’s safety and liquidity are well defined and distinct, and we examine their relationship in general equilibrium. We show that the common belief that “safety implies liquidity” is generally justified but also identify conditions under which this relationship can be reversed. We use our model to rationalize, qualitatively and quantitatively, a prominent safety-liquidity reversal observed in the data.
Digital transformation in family-owned Mittelstand firms: A dynamic capabilities perspective

ABSTRACT Digital technologies are increasingly affecting industries worldwide in many ways. Although the adoption of digital technologies by firms has been studied extensively from a technical point of view, previous research lacks insight into the managerial aspects of digital transformation, which, given the transformation’s interdisciplinarity, might have substantial implications for information systems research. In particular, it is unclear how small and medium-sized family-controlled firms (known as family-owned Mittelstand firms) with resource constraints handle digital transformation. This paper addresses this gap by drawing on rich data from 127 semi-structured interviews in a multiple case study of 15 family-owned Mittelstand firms from Germany, Austria, and Switzerland. All of these firms are active in the manufacturing industry but vary in terms of their digital transformation progress. Based on within-case and cross-case pattern analysis, we propose that the digital transformation of Mittelstand firms is a process consisting of three stages, namely, process digitalisation, product and service digitalisation, and business model digitalisation, and we reveal triggers for each stage and the dynamic capabilities needed throughout this process. Moreover, we identify three combinations of enablers and barriers that support or hinder the development of dynamic capabilities and thus accelerate or impede the advancement of the digital transformation process.
Studies of haspin-depleted cells reveal that spindle-pole integrity in mitosis requires chromosome cohesion

Cohesins and their regulators are vital for normal chromosome cohesion and segregation. A number of cohesion proteins have also been localized to centrosomes and proposed to function there. We show that RNAi-mediated depletion of factors required for cohesion, including haspin, Sgo1 and Scc1, leads to the generation of multiple acentriolar centrosome-like foci and disruption of spindle structure in mitosis. Live-cell imaging reveals that, in haspin-depleted cells, these effects occur only as defects in chromosome cohesion become manifest, and they require ongoing microtubule dynamics and kinesin-5 (also known as Eg5) activity. Inhibition of topoisomerase II in mitosis, which prevents decatenation and separation of chromatids, circumvents the loss of cohesion and restores integrity of the spindle poles. Although these results do not rule out roles for cohesin proteins at centrosomes, they suggest that when cohesion is compromised, spindle-pole integrity can be disrupted as an indirect consequence of the failure to properly integrate chromosome- and centrosome-initiated pathways for spindle formation.
Technological Mindfulness and Work-life Balance

This study examines the impact of technological mindfulness on work-life balance among accountants in the Klang Valley, Malaysia. Mindfulness is defined as constantly aware of what we are doing, aware of the consequences of actions, and able to observe the stimuli without reliance on the outdated category of actions that may reduce users’ attention level. The power of mindfulness in information system (IS) use in the workplace should enhance the outcome of users’ behaviour and work-life balance. It is fairly well understood that when work and personal life are out of balance, the stress level is likely to increase. Employees tend to bring their work home, work for long hours, and that has caused negative outcomes. For example, accountants are exposed to acute demands of services in dealing with changes and forces in business life as a result of globalisation. Underutilising the benefits of IS could impact accountants’ credibility and reputation. This study intends to explore the practices of mindfulness in IS and its impact on work-life balance. In general, the qualitative methodology was employed using case study and interviews. In selecting the cases to be included in the study, attempts were made to include accountants that use IS as mandatory in IS-intensive organisations. A set of interview questions was prepared and interviews were conducted. The findings revealed that learning and practice, knowledge sharing, IS features exploration, high visualisation, reflective thinking, creative thinking, coaching and training are some of the practices of technological mindfulness. These practices have helped IS users to be more efficient and effective in the workplace, aware of what they are doing, improve work performance and more creative in utilising the benefits of IS. Indirectly, IS users able to leave the office early and spend more time for their families and other activities. Meanwhile, the contributions of the study are two-fold: i) theoretical implication - it promotes to the new rival of theories that goes beyond the theoretical tradition of IS use; ii) practical implication - the employer has the ultimate responsibility to know the virtues and abilities of workers particularly in achieving better performance and job satisfaction. It is suggested that mindfulness theory bridging is the gap in IS innovation research as the existing models are more useful for understanding users’ intention and technology replacement decision.
Leptin and adiponectin: Distribution and associations with cardiovascular risk factors in men and women of the general population

In view of the increasing prevalence of obesity worldwide, understanding the role of the recently discovered adipokines leptin and adiponectin is of high clinical relevance. The aim of the present study was to assess the association between levels of leptin and adiponectin with age, known cardiovascular risk factors and to establish whether there are differences between men and women of the general population.
Effects of dissolved oxygen concentration on hybridoma growth and metabolism in continuous culture

Oxygen transport is a major limitation in large‐scale mammalian cell culture. The effects of the dissolved oxygen concentration (DO; from 0.1 to 100% saturation with air) on Sp2/0‐derived mouse hybridomas were investigated using continuous culture. The steady‐state concentration of viable cells increased with decreasing DO until a critical dissolved oxygen concentration of 0.5% of air saturation was reached. The cell concentration declined at lower DO because of incomplete glutamine oxidation, and the specific lactate production from glucose increased to offset the reduced energy production from glutamine. Cell viability increased as the DO was decreased; the viability continued to increase even when the DO was reduced below 0.5%. The specific oxygen uptake rate was essentially constant for DO ≥ 10% of air saturation and then decreased with decreasing DO. The P/O ratio (ATP molecules produced per O atom consumed) appears to change from 2 to 3 between 10 and 0.5% DO. The specific ATP production rate calculated using this assumption decreases only slightly with decreasing DO. The optimum DO of 50% for antibody production is different than the optimum (∼ 0.5% DO) for cell growth.
FTIR‐I Compositional Mapping of the Cartilage‐to‐Bone Interface as a Function of Tissue Region and Age

Soft tissue‐to‐bone transitions, such as the osteochondral interface, are complex junctions that connect multiple tissue types and are critical for musculoskeletal function. The osteochondral interface enables pressurization of articular cartilage, facilitates load transfer between cartilage and bone, and serves as a barrier between these two distinct tissues. Presently, there is a lack of quantitative understanding of the matrix and mineral distribution across this multitissue transition. Moreover, age‐related changes at the interface with the onset of skeletal maturity are also not well understood. Therefore, the objective of this study is to characterize the cartilage‐to‐bone transition as a function of age, using Fourier transform infrared spectroscopic imaging (FTIR‐I) analysis to map region‐dependent changes in collagen, proteoglycan, and mineral distribution, as well as collagen organization. Both tissue‐dependent and age‐related changes were observed, underscoring the role of postnatal physiological loading in matrix remodeling. It was observed that the relative collagen content increased continuously from cartilage to bone, whereas proteoglycan peaked within the deep zone of cartilage. With age, collagen content across the interface increased, accompanied by a higher degree of collagen alignment in both the surface and deep zone cartilage. Interestingly, regardless of age, mineral content increased exponentially across the calcified cartilage interface. These observations reveal new insights into both region‐ and age‐dependent changes across the cartilage‐to‐bone junction and will serve as critical benchmark parameters for current efforts in integrative cartilage repair. © 2014 American Society for Bone and Mineral Research.
Contribution à l'identification des systèmes : - par une méthode de surparamétrisation - en traitement des eaux

Ce memoire de these est presente en deux parties distinctes ayant pour theme commun l'identification. La premiere partie traite de l'identification des systemes discrets par surparametrisation. Trois algorithmes d'identification sont proposes et une etude theorique de la convergence est realisee par l'intermediaire des moments discrets. La troisieme technique proposee est basee sur l'estimateur des moindres carres etendus. Elle realise un bon compromis entre la precision de l'estimation et la charge de calcul induite par la surparametrisation. Par la suite, on s'interesse a la reduction d'un modele surparametrise en utilisant le principe d'invariance des moments. Dans le cas des systemes d'ordre fini, une technique est developpee pour determiner un modele d'ordre minimal en minimisant un critere quadratique pondere, calcule sur les moments. Dans le cas des systemes d'ordre eleve, l'objectif est d'obtenir un modele reduit d'ordre inferieur a celui du systeme. Une methodologie d'identification par surparametrisation et de reduction de modele est proposee avec une quantification de l'erreur de modelisation. La seconde partie du memoire presente deux cas d'application de techniques d'identification en chimie et en genie des procedes. On s'interesse tout d'abord a l'identification d'un parametre inaccessible a l'experimentation dans un systeme oxydant utilise en traitement de l'eau. On presente egalement une methode basee sur les moments et sur les techniques d'identification par surparametrisation, permettant de caracteriser l'ecoulement d'un liquide dans un reacteur
Investigation of in Vitro Anthelmintic activity of Azadirachta Indica Leaves

The aqueous extract of Azadirachta Indica Leaves was investigated for anthelmintic activity using earthworms (Pheretima posthuma), tapeworms (Raillietina spiralis) and roundworms (Ascaridiagalli). Various concentrations (10-70 mg/ml) of plant extract were tested in the bioassay. Piperazine citrate (10 mg/ml) was used as reference standard drug whereas distilled water as control. Determination of paralysis time and death time of the worms were recorded. Extract exhibited significant anthelmintic activity at the concentration of 40 mg/ml. The result shows that aqueous extract possesses vermicidal activity and found to be effective as an anthelmintic. Therefore, the anthelmintic activity of the aqueous extract of Azadirachta Indica Leaves has been reported
Interaction between ESRα polymorphisms and environmental factors in osteoporosis

We hypothesized that environmental factors might affect the relationship between genetic predisposition and the risk of bone mineral density (BMD) loss. Cases were 114 Japanese women with a confirmed diagnosis of postmenopausal osteoporosis and controls were 171 general Japanese women. Genetic risk of SNPs in the estrogen receptors was analyzed by a case–control study. The interaction between gene and environmental factors for osteoporosis were assessed by a case‐only design. Significant increases in osteoporosis risk were observed with minor alleles of rs2077647 located in the first exon and rs2234693 located in the first intron of estrogen receptor α (ESRα). Haplotype CC at these risk SNPs was strongly associated with osteoporosis risk (odds ratio [OR] = 3.15, 95% confidence interval [CI] = 1.83–5.41). There was a statistically significant interaction between haplotype CC and alcohol drinking; moderate alcohol consumption decreased genetic risk of osteoporosis (OR = 0.22, 95%CI = 0.05–0.83). © 2012 Orthopaedic Research Society. Published by Wiley Periodicals, Inc. J Orthop Res 30:1529–1534, 2012
A Study on Applying Parallelism for Construction of Steiner Tree Algorithms in VLSI Design

e present a survey of the different approaches that can be parallelized and also the parallel algorithms available today with special concern to Rectilinear steiner tree for VLSI Design and their appropriateness for high-performance computing. Thus, we review the parallel algorithms for solving the Stiener tree problem as it is of great importance for very large scale integration routing and wire length estimation. As the steiner problem in general is NP-hard, it is difficult to develop a polynomial-time algorithm to solve the problem exactly. This is why the most of research has looked at finding efficient heuristic algorithms. Additionally, many authors focused their work on utilizing the ever-increasing computational power and developed many parallel methods for solving the problem. Hence we are able to obtain better results in less time than ever before.The study shows that the accessibility of multi-core CPUs has given new impulse to the shared memory parallel programming approach. , Hybrid parallel programming is the current way of harnessing the capabilities of computer clusters with multi-core nodes. On the other hand, high performance heterogeneous programming is found to be an increasingly well accepted paradigm, as a result of the availability of multi-core CPUs and GPUs systems. The use of open industry standards like OpenMP, MPI, or OpenCL, as opposed to proprietary solutions, seems to be the way to categorize and extend the use of parallel programming models. Here, we present a survey of the parallel methods for solving the stiener tree problem specifically for VLSI design
Autophagic cell death induced by TrkA receptor activation in human glioblastoma cells

The neurotrophin receptor tropomyosin‐related kinase A (TrkA) and its ligand nerve growth factor (NGF) are expressed in astrocytomas, and an inverse association of TrkA expression with malignancy grade was described. We hypothesized that TrkA expression might confer a growth disadvantage to glioblastoma cells. To analyze TrkA function and signaling, we transfected human TrkA cDNA into the human glioblastoma cell line G55. We obtained three stable clones, all of which responded with striking cytoplasmic vacuolation and subsequent cell death to NGF. Analyzing the mechanism of cell death, we could exclude apoptosis and cellular senescence. Instead, we identified several indications of autophagy: electron microscopy showed typical autophagic vacuoles; acridine orange staining revealed acidic vesicular organelles; acidification of acidic vesicular organelles was prevented using bafilomycin A1; cells displayed arrest in G2/M; increased processing of LC3 occurred; vacuolation was prevented by the autophagy inhibitor 3‐methyladenine; no caspase activation was detected. We further found that both activation of ERK and c‐Jun N‐terminal kinase but not p38 were involved in autophagic vacuolation. To conclude, we identified autophagy as a novel mechanism of NGF‐induced cell death. Our findings suggest that TrkA activation in human glioblastomas might be beneficial therapeutically, especially as several of the currently used chemotherapeutics also induce autophagic cell death.
Frontal Lobe Epilepsy Associated With Tuberous Sclerosis: Electroencephalographic-Magnetic Resonance Image Fusioning

We studied the topographic relationships between cortical and subcortical lesions shown on magnetic resonance images (MRI) and sources of epileptiform activity in a series of nine children with intractable epilepsy and tuberous sclerosis complex. Although video-electroencephalographic (EEG) monitoring was suggestive of a frontal seizure onset, interictal EEG was, in seven of nine cases, in the form of apparently bisynchronous discharges. In all cases, the use of a short time lag estimation procedure based on a nonlinear correlation function between surface recorded EEG signals allowed the detection of a lateralized onset of EEG paroxysmal activity. Furthermore, a computerized method based on a source localization EEG-MRI image fusioning procedure, has revealed a topographic concordance between well-defmed frontal cortical lesions shown on MRI and site of onset of paroxysmal discharges. Lennox-like EEG patterns frequently reported in children with tuberous sclerosis complex could be the result of the tendency of frontal tubers to induce secondary bilateral synchrony, with implications in the medical and eventually surgical management of the often drug-resistant associated seizures. (J Child Neurol 1998;13:33-38).
The effects of online customer reviews and managerial responses on travelers’ decision-making processes

ABSTRACT This paper reports on two experimental studies in which we measured the effects of positive and negative evaluations of hotel attributes in online customer reviews on travelers’ decision-making processes. First, we disentangled the impact of guest evaluations of three different types of hotel attributes (cognitive, sensory and affective) on readers’ booking intentions and their intentions to recommend the hotel. We found that both variables are positively affected by the presence of positive evaluations of sensory and cognitive hotel attributes and, to a lesser extent, by the presence of positive evaluations of affective hotel attributes. Next, we compared the added value of two different types of managerial responses. We found that personalized managerial responses are significantly more important than general responses. Moreover, if the online hotel review contains a mix of positive and negative evaluations of cognitive, sensory and affective hotel attributes, personalized managerial responses can significantly boost the effectiveness of the guest review (i.e., attitude towards the hotel and the impact on decision-making with regard to booking the hotel) compared to generic managerial responses.
Association of COPD With Risk for Pulmonary Infections Requiring Hospitalization in HIV-Infected Veterans

Background:Pulmonary infections remain more common in HIV-infected (HIV+) compared with uninfected individuals. The increase in chronic lung diseases among aging HIV+ individuals may contribute to this persistent risk. We sought to determine whether chronic obstructive pulmonary disease (COPD) is an independent risk factor for different pulmonary infections requiring hospitalization among HIV+ patients. Methods:We analyzed data from 41,993 HIV+ Veterans in the nationwide Veterans Aging Cohort Study Virtual Cohort from 1996 to 2009. Using International Classification of Diseases, Ninth Revision codes, we identified baseline comorbid conditions, including COPD, and incident community-acquired pneumonia (CAP), pulmonary tuberculosis (TB), and Pneumocystis jirovecii pneumonia (PCP) requiring hospitalization within 2 years after baseline. We used multivariable Poisson regression to determine incidence rate ratios (IRRs) associated with COPD for each type of pulmonary infection, adjusting for comorbidities, CD4+ cell count, HIV viral load, smoking status, substance use, vaccinations, and calendar year at baseline. Results:Unadjusted incidence rates of CAP, TB, and PCP requiring hospitalization were significantly higher among persons with COPD compared to those without COPD (CAP: 53.9 vs. 19.4 per 1000 person-years; TB: 8.7 vs. 2.8; PCP: 15.5 vs. 9.2; P ⩽ 0.001). In multivariable Poisson regression models, COPD was independently associated with increased risk of CAP, TB, and PCP (IRR: 1.94, 95% confidence interval [CI]: 1.64 to 2.30; IRR: 2.60, 95% CI: 1.70 to 3.97; and IRR: 1.48, 95% CI: 1.10 to 2.01, respectively). Conclusions:COPD is an independent risk factor for CAP, TB, and PCP requiring hospitalization among HIV+ individuals. As the HIV+ population ages, the growing burden of COPD may confer substantial risk for pulmonary infections.
Robust query-by-singing/humming system against background noise environments

Under background noise environments, the performance of the Query-by-Singing/Humming (QbSH) system is considerably degraded. Since human pitch information is used as a feature vector for the QbSH system, a noise robust pitch estimation algorithm is inevitable. Thus, a novel pitch-estimation method is proposed by integrating temporal-autocorrelation and spectral-salience methods. As a pre-processing block, spectral smoothing is applied to enhance the stationarity of the noisy input signal. To calculate the similarity between the MIDI database and input humming signal, the dynamic time warping (DTW) algorithm is used. Jang's corpus and AURORA2 database are selected as humming and background noise signals, respectively. Compared with the standard pitch estimation algorithm in the ITU-T G.729 speech codec, the proposed pitch estimation method improves the average accuracy by 11.7% for the 0 dB signal-to-noise ratio (SNR) noise case. It also improves top-20 ratio and mean reciprocal rank (MRR) of the proposed QbSH system, on average, by 7.4% and 0.13, respectively.