Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies

The study reports some evidence on the group accounting consequences of the implementation of IFRS in the UK. It examines how the adoption of IFRS has affected reported net profit and equity of UK listed companies. The contribution of the paper lays in reporting the evidence of the empirical consequences of the adoption of IFRS by identifying the underlying causes of these differences. These causes are not just identified at the level of individual standards but individual accounting procedures what allows for more thorough analysis. The data is derived from the IFRS 1 reconciliation requirement which provides the unique opportunity to compare the evidence of two different measurement bases for the same set of underlying economic events. The results show that goodwill treatment had the largest effect on reported profit resulting in the largest difference between IFRS and UK GAAP. There are however a variety of other group accounting effects.
Human Resource Planning Practice in Managing Human Resource: A Literature Review

Human resource planning is vital and foremost practice of human resource management. This article has explored theoretical grounds of human resource planning practice. Author has attempted to present comprehensive literature review on this imperative practice. This paper explores how human resource planning plays a strategic role in managing organizations. Author has detailed importance, strategic objectives and factors affecting human resource planning process. Moreover, this paper details human resource planning models, frameworks and processes of retaining and motivating employed workforce.
Audits of Public Companies

This paper develops a theory that explains why the government, on behalf of the public it serves, demands audits of public companies. Our theory argues that the government demands audits as a way to minimize private and public transaction costs defined as "the cost of measuring the valuable attributes of what is being exchanged and the costs of protecting rights and policing and enforcing agreements" (Dahlman 1979). The reduction of both types of transaction costs is a logical purpose of government as it maximizes the overall wealth of its citizens. The two different types of transaction costs, in turn, lead to two types of audits: private stewardship audits and public transparency audits. While stewardship audits employ contractual standards and fiduciary obligations to resolve agency problems, public audits employ generally promulgated standards for recognition, measurement and public disclosures that facilitate contracting among many constituents. Public audits also generally require auditor independence to objectively resolve broader economic, measurement, and communication issues. Our paper extends the theories of Jensen and Meckling (1976) and Watts and Zimmerman (1983, 1986) to incorporate public transaction costs and the effects of public disclosure and standards on independence. Our theory suggests a public policy emphasis on reducing transaction costs through independence, objective standards, and public accountability.
Are trading partners complementary in international trade

We use a unique dataset on trading transactions at the firm level to investigate a complementary effect in international transactions between sellers and buyers; trading transactions are more likely to be international when both sellers and buyers are large in size than when either sellers or buyers are large. Our econometric analysis provides evidence for the complementary effect between trading partners on the likelihood of international trade, which is most prominent for exports from North to South.
Heuristic Rules in the Field: Evidence from Royalty Shares in Scientific Teams

Using field data from a large U.S. technology transfer organization with over $50 million in annual revenue, we investigate four related issues regarding the sharing of licensing revenues by academic teams. First, we find that the main empirical regularity is a heuristic-based allocation of shares 1/n, equal shares to all unique inventors in a single invention team, and the use of the partition dependence (PD) rule, whereby inventors receive equal share within an invention and shares across inventions included in the same contract are equal. Second, when we examine the performance consequences of such equal sharing, we find it is negatively related to performance. Third, using both matched sample estimations and examining strategic switchers, i.e., the case of inventors who switch between equal and unequal sharing, we find that self-selection rather than shirking explains the negative performance. Finally, the pattern of their switching is random in time — i.e., there is no movement toward unequal rules over time so inventors are not learning to use unequal rules.
The Maximal SINR Selection Mode for 5G Millimeter-Wave MIMO: Model Systems and Analysis

In mmWave massive MIMO systems, the lens antenna array and beam selection by beamspace MIMO are employed to target the number of required RF chains reduced without obvious performance loss. For cost – effective, the number of RF chain is an allowable limitation, however, to obtain the near-optimal capacity efficiently, beam selection must require the exact information of the wide size of beamspace channel. Solution to this problem, in this paper we suggest analyzing whole beamspace based on maximal SINR. More specicfically, it is confirmed that the proposed beam selection algorithms achieve higher power efficiencies than a full system where all beams are employed.
Bibliographic pattern matching using the ICL Distributed Array Processor

This article discusses the use of the ICL Distributed Array Processor (DAP), a highly parallel array processor containing 4096 processing elements, for pattern‐matching operations in a bibliographic retrieval system. The hardware and software features of the DAP are described, together with a pattern‐matching algorithm that makes full use of the DAP's parallelism. This algorithm can be used to search for exact patterns, right‐hand or left‐hand truncated patterns, embedded patterns, patterns containing fixed‐length (FLDC) or variable‐length (VLDC) don't care characters, and patterns that specify adjacent words. Experiments with a set of 898 query patterns and 2472 titles and abstracts from the INSPEC database show that right‐hand truncation searches can be carried out on the DAP about ten times faster than searches using the Aho‐Corasick pattern‐matching algorithm on a Prime 550 minicomputer, the relative advantage of the DAP increasing linearly with a decrease in the number of query patterns. Simulated FLDC and VLDC searches on the DAP take about two and three times as long as right‐hand truncation searches, respectively. © 1988 John Wiley & Sons, Inc.
Transient receptor potential ankyrin 1 receptor stimulation by hydrogen peroxide is critical to trigger pain during monosodium urate-induced inflammation in rodents.

OBJECTIVE Gout is a common cause of inflammatory arthritis and is provoked by the accumulation of monosodium urate (MSU) crystals. However, the underlying mechanisms of the pain associated with acute attacks of gout are poorly understood. The aim of this study was to evaluate the role of transient receptor potential ankyrin 1 (TRPA-1) and TRPA-1 stimulants, such as H2 O2 , in a rodent model of MSU-induced inflammation. METHODS MSU or H2 O2 was injected into the hind paws of rodents or applied in cultured sensory neurons, and the intracellular calcium response was measured in vitro. Inflammatory or nociceptive responses in vivo were evaluated using pharmacologic, genetic, or biochemical tools and methods. RESULTS TRPA-1 antagonism, TRPA-1 gene deletion, or pretreatment of peptidergic TRP-expressing primary sensory neurons with capsaicin markedly decreased MSU-induced nociception and edema. In addition to these neurogenic effects, MSU increased H2 O2 levels in the injected tissue, an effect that was abolished by the H2 O2 -detoxifying enzyme catalase. H2 O2 , but not MSU, directly stimulated sensory neurons through the activation of TRPA-1. The nociceptive responses evoked by MSU or H2 O2 injection were attenuated by the reducing agent dithiothreitol. In addition, MSU injection increased the expression of TRPA-1 and TRP vanilloid channel 1 (TRPV-1) and also enhanced cellular infiltration and interleukin-1β levels, and these effects were blocked by TRPA-1 antagonism. CONCLUSION Our results suggest that MSU injection increases tissue H2 O2 , thereby stimulating TRPA-1 on sensory nerve endings to produce inflammation and nociception. TRPV-1, by a previously unknown mechanism, also contributes to these responses.
Open Research Online Transferring the ‘War on Terror’ to the private sector: practice perspective on organisational tensions

Transferring the ‘War on Terror’ to the private sector: practice perspective on organisational tensions Conference or Workshop Item How to cite: Meadows, Maureen; Ball, Kirstie; Daniel, Elizabeth; Dibb, Sally and Spiller, Keith (2010). Transferring the ‘War on Terror’ to the private sector: practice perspective on organisational tensions. In: Strategic Management Society 30th Annual International Conference, 12-15 Sep 2010, Rome.
Overexpression of the fat mass and obesity associated gene (FTO) in breast cancer and its clinical implications.

BACKGROUND AND PURPOSE Incidence of breast cancer is increasing and seems to be associated with fatty foods, metabolism, and so on. The fat mass and obesity associated gene (FTO) has been intensively investigated in diabetes, obesity and the other diseases. Previous studies have reported that FTO SNPs are associated with breast cancer risk. Here, we investigated the expression of FTO in human breast cancer tissues and its relationship with the clinicopathological features. METHODS In this retrospective study, tissues from 79 patients with breast cancer were collected, as well as 43 cases of adjacent breast tissues. Immunohistochemistry was used to detect the expression of FTO. Statistical analysis was performed to assess the association between FTO expression and the clinicopathological features of breast cancer. RESULTS FTO was expressed in both mammary epithelial and breast cancer tissues, but with different degree. The expression level of FTO in breast cancer tissues was significantly higher than that in the adjacent breast tissues (P < 0.001). The percentage of FTO-positive expression in cases with hormone receptor (HR) negative and HER2 amplification was significantly higher than that in those with HR positive and HER2 negative (P = 0.001, P < 0.001). The positivity rate of FTO in breast cancer with P53 positive and histological grade 3 seemed to be higher than that with P53 negative and histological grade 1 or 2, respectively (P = 0.077, P = 0.082). There was no association between FTO expression and age, T stage, LN status, TNM stage, Ki67, and BMI in breast cancer. Besides, FTO expression in HER2-overexpressed subtype was significantly higher than that in Triple-negative and Luminal A/B1 subtypes (P < 0.001). CONCLUSION Our study suggests that FTO expression may have a vital role in the carcinogenesis of breast cancer, especially in HER2-overexpressed breast cancer.
A three-level static MILP model for generation and transmission expansion planning

We present a three-level equilibrium model for the expansion of an electric network. The lower-levelmodel represents the equilibrium of a pool-based market; the intermediate level represents the Nash equilibrium in generation capacity expansion, taking into account the outcomes on the spot market; and the upper-level model represents the anticipation of transmission expansion planning to the investment in generation capacity and the pool-based market equilibrium. The demand has been considered as exogenous and locational marginal prices are obtained as endogenous variables of the model. The three-level model is formulated as a mixed integer linear programming (MILP) problem. The model is applied to a realistic power system in Chile to illustrate the methodology and proper conclusions are reached.
Anticholinergic drugs rescue synaptic plasticity in DYT1 dystonia: Role of M1 muscarinic receptors

Broad‐spectrum muscarinic receptor antagonists have represented the first available treatment for different movement disorders such as dystonia. However, the specificity of these drugs and their mechanism of action is not entirely clear. We performed a systematic analysis of the effects of anticholinergic drugs on short‐ and long‐term plasticity recorded from striatal medium spiny neurons from DYT1 dystonia knock‐in (Tor1a+/Δgag) mice heterozygous for ΔE‐torsinA and their controls (Tor1a+/+ mice). Antagonists were chosen that had previously been proposed to be selective for muscarinic receptor subtypes and included pirenzepine, trihexyphenydil, biperiden, orphenadrine, and a novel selective M1 antagonist, VU0255035. Tor1a+/Δgag mice exhibited a significant impairment of corticostriatal synaptic plasticity. Anticholinergics had no significant effects on intrinsic membrane properties and on short‐term plasticity of striatal neurons. However, they exhibited a differential ability to restore the corticostriatal plasticity deficits. A complete rescue of both long‐term depression (LTD) and synaptic depotentiation (SD) was obtained by applying the M1‐preferring antagonists pirenzepine and trihexyphenidyl as well as VU0255035. Conversely, the nonselective antagonist orphenadrine produced only a partial rescue of synaptic plasticity, whereas biperiden and ethopropazine failed to restore plasticity. The selectivity for M1 receptors was further demonstrated by their ability to counteract the M1‐dependent potentiation of N‐methyl‐d‐aspartate (NMDA) current recorded from striatal neurons. Our study demonstrates that selective M1 muscarinic receptor antagonism offsets synaptic plasticity deficits in the striatum of mice with the DYT1 dystonia mutation, providing a potential mechanistic rationale for the development of improved antimuscarinic therapies for this movement disorder. © 2014 International Parkinson and Movement Disorder Society
A Low-Power Broadband 200 GHz Down-Conversion Mixer with Integrated LO-Driver in 0.13 $\mu$m SiGe BiCMOS

This letter presents an active 200 GHz fundamental down-conversion mixer based on the Micromixer topology for low-power high data-rate wireless communications. The mixer-core operation requires a -5 dBm LO-signal, which is generated on-chip from an external single-ended source of only -20 dBm by means of a power-efficient LO-driver and a passive balun. Mixer, LO-driver and balun have been implemented together in a 450 GHz SiGe BiCMOS technology occupying a circuit core area of 0.21 mm2. For a 200 GHz LO-signal, the characterized circuit exhibits a maximum conversion gain of 5.5 dB over a 3 dB RF-bandwidth of 30 GHz, requiring only 17.4 and 22.5 mW of DC-power in the mixer core and in the LO-driver, respectively.
Analyzing interactions between treatments , side effects , and eligibility criteria in clinical trials

I) Goals and Purpose Patients with serious diseases, such as cancer, may be faced with choosing from a number of clinical trials. This is particularly true for pediatric cancer patients, where participation in clinical trials, often multiple clinical trials, is very high [5]. In addition, trials usually have eligibility criteria that prevent patients from participating based on various conditions, including past treatments. This means that participation in one trial may prevent a patient from participating in another trial later on. The goal of this project is to develop and implement an algorithm that can automatically recognize potential conflicts between the treatments in one clinical trial and the eligibility criteria of another clinical trial. Since eligibility criteria are written in free text, they must first be translated into a structured knowledge representation before being processed by an algorithm. Thus, the focus of the student project was twofold: to investigate an approach to parsing eligibility criteria from the literature to determine its applicability to our problem, and to design an algorithm and knowledge representation for conflict analysis.
Recidivism After Treatment in a Forensic Youth-Psychiatric Setting

The aim of this study was to examine the effect of treatment characteristics on recidivism in a forensic youth-psychiatric outpatient clinic. The treatment offered comprised functional family therapy (FFT), individual cognitive behavioural therapy (CBT), or CBT in combination with parent training. Some of the youth additionally participated in aggression replacement training (ART). FFT and ART were implemented as a trial version, meaning that most therapists had not received formal training yet. Treatment characteristics related to recidivism were length of treatment, type of treatment, number of sessions, and the therapist. The longer the period of treatment and the greater the number of sessions, the higher the recidivism, even after controlling for risk of recidivism based on static risk factors. Juveniles who participated in ART reoffended more often than juveniles who had not participated in such training. Given the fact that FFT and ART were not well-implemented trial versions, it can be concluded that poorly implemented treatment leads to poor outcomes.
Bluetongue Virus Entry into Cells

ABSTRACT Bluetongue virus (BTV) is a member of the Orbivirus genus within the Reoviridae family. Like those of other members of the family, BTV particles are nonenveloped and contain two distinct capsids, namely, an outer capsid and an inner capsid or core. The two outer capsid proteins, VP2 and VP5, are involved in BTV entry into cells and in the delivery of the transcriptionally active core to the target cell cytoplasm. However, very little is known about the precise mechanism of BTV entry. In this report, using RNA interference, we demonstrate that inhibition of the clathrin-dependent endocytic pathway correlates with reduced BTV internalization and subsequent replication. Furthermore, by using the ATPase inhibitor bafilomycin A1, we show that exposure of the virus to acidic pH is required for productive infection. Moreover, microscopic analysis of cells incubated with BTV indicated that the virus is internalized into early endosomes, where separation of the outer capsid and inner core occurs. Together, our data indicate that BTV undergoes low-pH-induced penetration in early endosomes following clathrin-mediated endocytosis from the plasma membrane, supporting a stepwise model for BTV entry and penetration.
First-principles study of the electronic properties of simple hexagonal graphite.

The electronic properties of simple hexagonal graphite have been studied in the framework of the density-functional technique, using nonlocal ionic pseudopotentials and a large number of plane waves. This work leads to a first-step qualitative understanding of the electronic properties of nonperiodic structures such as pregraphitic and disordered carbons (turbostratic graphite), which are composed of periodic regions of simple hexagonal graphite surrounded by domains of the usual (Bernal) form of graphite. Particular attention has been paid to the comparison with the properties of the Bernal graphite. The valence charge density, the density of states, the band structure, as well as a description of the electronic energies at the Fermi level are provided. The latter is parametrized by a tight-binding model, and compared to the Slonczewski-Weiss-McClure model of Bernal graphite electronic energies. The Fermi surface is calculated and an exchange of hole and electron pockets between these two forms of graphite is observed. The behavior of electronic energies under pressure, and the associated deformation potentials, are also studied.
Two new cascaded multilevel inverters with less number of components by using series submultilevel inverters

In this paper, two new cascaded inverters are proposed, by using the series connection of new Sub-multilevel inverters. Each of the proposed Sub-multilevel inverters consists of three batteries and eight power switches. Four algorithms are presented to determine the voltages of these batteries for each of the proposed structures. In this study the comparison between the proposed structures with conventional structures has been done. At first, the proposed algorithms of new structures are compared with each other and after that comparisons between proposed structures based on selected algorithms and the traditional structures are performed. This comparison shows that the proposed inverters can produce high number of output voltage levels due to determined number of power electronic switches. Also blocked voltage of the proposed structures is smaller than other compared structures which leads to reduce size and weight of the proposed inverters. Other advantages of these structures are reduction of voltage sources number, DC sources variety, the conduction losses and the number of power diodes. In order to demonstrate the correct operation of the proposed structures and applied algorithms, simulation results by using PSCAD/EMTDC software are shown.
The Dynamics of Residential Real Estate Sector in Bangladesh: Challenges Faced and Policies Sought

Real sector is the growth centre for the development of an economy. Bangladesh, being one of the densely populated nations in the world has been experiencing severe inadequacy of housing shortage for its citizens. Although majority of the population are segmented into the middle and low income groups, still the housing for all has been a fallacy in Bangladesh. The private sector housing real estate developers have contributed a small proportion in the national housing demand and supply gap for the last more than twenty years. Despite inadequate policy preparations, these real estate developers have been successfully making business although the middle and low income households are still untapped. With the larger proportion of people living in this income group, the private housing real estate sector has a huge scope to grow in this country. The positive notion is supported by many key indicators such as increasing house rent, inadequate and costly land, easier financing availability and more. To pave the way for the organic development of the industry, the problem of long existent inadequate financing availability at flexible terms and costs must have to be removed immediately, and wider scope has to be created for Non Resident Bangladeshis. With many other issues, this study attempts to identify the current status of the private housing real estate in Bangladesh, presents deeper insights of the critical factors for increasing its coverage, and thus finally recommends some immediate policy measures.
Visions of IT: The Implementation of IT-Enabled Organizational Change

What commonly held visions do planners have about the strategic use of IT for organizational transformation? Pursuit of this question was prompted by a research gap between planned organizational change and the often unsuccessful ways in which IT has been used to implement change. A longitudinal ethnographic study of two organizations has revealed a contrast between the perceptions of change architects and IT users regarding IT-based change initiatives. Our findings reveal that IT-based organizational change initiatives can run into trouble at implementation from the peripheral treatment given work in strategic visions.