Miracle-dz/UniFAR-FTUs huggingface dataset:
Do managers use securitisation gains for real manipulation purposes

Recent corporate financial scandals show that managers, capital market intermediaries and financial statement users are unable to assess correctly the information disclosed by firms related to unconsolidated special purpose entities and securitisation transactions. In this paper, we present empirical evidence on the use of securitisation gains by firms for real manipulation of reported earnings. First, the estimation of the Heckman (1979) two-step selection model shows that securitisation gain is related to financial reporting determinants (leverage), economic determinants (free cash-flow and interest coverage ratio) corporate governance determinants (percent of shares owned by the CEO) and other control variables (firm sector and return on equity). Second, the estimation of the simultaneous equation approach using the seemingly unrelated regression (SURE) method (Zellner, 1962) shows that managers use discretionary accruals and securitisation gains as substitutes to manage their reported earnings. Additional analysis shows that securitization gains are used for real smoothing purposes.
Divergence of zebrafish and mouse lymphatic cell fate specification pathways

In mammals, the homeodomain transcription factor Prox1 acts as the central regulator of lymphatic cell fate. Its restricted expression in a subset of cardinal vein cells leads to a switch towards lymphatic specification and hence represents a prerequisite for the initiation of lymphangiogenesis. Murine Prox1-null embryos lack lymphatic structures, and sustained expression of Prox1 is indispensable for the maintenance of lymphatic cell fate even at adult stages, highlighting the unique importance of this gene for the lymphatic lineage. Whether this pre-eminent role of Prox1 within the lymphatic vasculature is conserved in other vertebrate classes has remained unresolved, mainly owing to the lack of availability of loss-of-function mutants. Here, we re-examine the role of Prox1a in zebrafish lymphangiogenesis. First, using a transgenic reporter line, we show that prox1a is initially expressed in different endothelial compartments, becoming restricted to lymphatic endothelial cells only at later stages. Second, using targeted mutagenesis, we show that Prox1a is dispensable for lymphatic specification and subsequent lymphangiogenesis in zebrafish. In line with this result, we found that the functionally related transcription factors Coup-TFII and Sox18 are also dispensable for lymphangiogenesis. Together, these findings suggest that lymphatic commitment in zebrafish and mice is controlled in fundamentally different ways.
The Relationship between Inflation and Economic Growth of China: Empirical Study from 1978 to 2007

This thesis is to research the relationship between inflation and economic growth of China from 1978 to 2007. No unambiguous conclusions on this problems have been obtained from previous literatures. This thesis will employ co-integration and error correction models accompanying with correlation matrix and the Granger Causality Test to examine the inflation-economic growth relationship. The data is annual time series from 1978 to 2007 of China. The results show that in the long run inflation positively relate to economic growth in bi-direction. China would pay attention to price level when develops economy. Besides, high speed increase of investment would cause inflation in the short run.
Breakthrough Technologies Transcriptomic Signature of the SHATTERPROOF 2 Expression Domain Reveals the Meristematic Nature of Arabidopsis Gynoecial Medial Domain 1 [ OPEN ]

Department of Plant and Microbial Biology (G.H.V., M.F.-V., B.S., L.R., J.B., A.N.S., R.G.F.) and Department of Computer Science and Bioinformatics Research Center (Q.H., S.H.), North Carolina State University, Raleigh, North Carolina 27606; Università degli Studi di Milano Dip. di BioScienze, Sezione di Botanica Generale, Milan, Italy 20133 (S.M., L.C.); and Department of Plant Biology, Swedish University of Agricultural Sciences, Uppsala, Sweden 750 07 (E.S.)
The Fertility and Women's Labor Force Participation puzzle in OECD Countries: The Role of Men's Home Production

Abstract One effect of Southern Europe's rapid fertility decline is the emergence of a positive cross-country correlation between women's labor force participation and fertility across developed countries, despite the continuing negative correlation between these factors within countries. This study uses individual-level data for several OECD countries to examine how men's participation in home production can explain the positive relationship between fertility and women's labor force participation at the cross-country level. It finds that women living in countries where men participate more in home production are better able to combine having children with market work, leading to greater participation in the labor force at relatively high fertility levels. Within each country however, women with higher relative wages continue to have lower fertility and to participate more in the labor force than lower-paid women due to the higher opportunity cost of remaining at home. This finding on men's home production can thus explain the positive cross-country correlation between female labor force participation and fertility.
Cognitive Dissonance, Status and Growth of the Underclass

We present a model of cognitive adaptation to examine the growth and behaviours of the underclass. In the model, individuals experiencing cognitive dissonance between status seeking and social recognition adapt their attitudes regarding what is deemed status worthy. This yields the endogenous formation of an underclass in which non-pecuniary social returns counteract the effect of traditional incentives (i.e. wages) in motivating behaviour. By gaining insight into the process of psychological adaptation of those living in poverty, the paper sheds light on economic policies that mitigate the disenfranchisement and hence the growth of the underclass.
Pathophysiological mechanisms of atrial fibrillation: a translational appraisal.

Atrial fibrillation (AF) is an arrhythmia that can occur as the result of numerous different pathophysiological processes in the atria. Some aspects of the morphological and electrophysiological alterations promoting AF have been studied extensively in animal models. Atrial tachycardia or AF itself shortens atrial refractoriness and causes loss of atrial contractility. Aging, neurohumoral activation, and chronic atrial stretch due to structural heart disease activate a variety of signaling pathways leading to histological changes in the atria including myocyte hypertrophy, fibroblast proliferation, and complex alterations of the extracellular matrix including tissue fibrosis. These changes in electrical, contractile, and structural properties of the atria have been called "atrial remodeling. " The resulting electrophysiological substrate is characterized by shortening of atrial refractoriness and reentrant wavelength or by local conduction heterogeneities caused by disruption of electrical interconnections between muscle bundles. Under these conditions, ectopic activity originating from the pulmonary veins or other sites is more likely to occur and to trigger longer episodes of AF. Many of these alterations also occur in patients with or at risk for AF, although the direct demonstration of these mechanisms is sometimes challenging. The diversity of etiological factors and electrophysiological mechanisms promoting AF in humans hampers the development of more effective therapy of AF. This review aims to give a translational overview on the biological basis of atrial remodeling and the proarrhythmic mechanisms involved in the fibrillation process. We pay attention to translation of pathophysiological insights gained from in vitro experiments and animal models to patients. Also, suggestions for future research objectives and therapeutical implications are discussed.
EARLY ENDOTOXIC SHOCK RESULTS IN ENHANCED VASODILATOR RESPONSES TO NITROGLYCERIN BUT UNALTERED RESPONSES TO NEUROPEPTIDES CALCITONIN GENE‐RELATED PEPTIDE AND SUBSTANCE P

To determine the role that vasoactive neuropeptides, calcitonin gene-related peptide, and substance P play in tissue-blood flow regulation during early septic shock, we examined the responsiveness of arteries removed from pigs 3 h after administration of Escherichia coli lipopolysaccharide or saline vehicle. The carotid, cranial mesenteric, and left anterior descending coronary arteries were excised, and rings were cut from each vessel. Constrictor responses were obtained to cumulative doses of norepinephrine or potassium chloride. Rings were reconstricted and challenged with acetylcholine, substance P, calcitonin gene-related peptide, and nitroglycerin. Lipopolysaccharide significantly increased the cranial mesenteric artery's response to high concentrations of norepinephrine and the response to nitroglycerin in all vessels. This enhancement of responses to nitroglycerin suggests augmented smooth-muscle responsiveness to an exogenous source of nitric oxide, possibly associated with early depression of basal endothelial function. Depression of agonist-induced nitric oxide release may mask such enhancement with endothelial-dependent dilators and may enhance the response to adrenergic constrictors in some vascular beds.
Playing-related musculoskeletal disorders in music students-associated musculoskeletal signs.

BACKGROUND Pain and overuse are common problems for musicians. Up to 80% of professional musicians suffer from playing-related musculoskeletal disorders (PRMD). The prevalence rate in music students is very high as well. Sufficient data on the underlying musculoskeletal dysfunctions however is scarce. Additionally, the self-assessment of health in musicians seems to differ compared to non-musicians, which might influence their attitudes concerning preventive strategies. AIM Evaluation of frequency of PRMD in music students, investigation of signs and symptoms in music students compared to non-music controls, comparison of self-reported health and well-being between the two groups. DESIGN Prospective, cross-sectional, case control, non-randomized. SETTING Other (University volunteers). POPULATION Music students in comparison to a non-music control group. METHOD Musculoskeletal examination and questionnaire of 36 volunteers of a music university and 19 volunteer students of an university of education were analyzed. The total number of musculoskeletal dysfunctions and differences between the student groups were examined. The personal pain and health self-rating were compared between music and non-music students. RESULTS Eighty one percent of musicians experienced PRMD. Musicians experienced 6.19 pain regions on average compared to 4.31 of non-musicians. Musicians experiencing PRMD reported significantly (P<0.05) more pain locations than musicians without. Music students presented with nearly the double amount (8.39 versus 4.37) of musculoskeletal dysfunctions per person compared to the non-music control group. Nevertheless, musicians significantly (P<0.05) rated their health more positively than the controls. CONCLUSION Musicians presented with more pain regions and a higher amount of musculoskeletal dysfunctions. Further studies evaluating the clinical relevance and their role in the development of PRMD are warranted. CLINICAL REHABILITATION IMPACT Screening of musicians for musculoskeletal dysfunction may identify those musicians at increased risk. Early treatment may prevent PRMD in musicians. Additional research is needed to confirm our hypothesis.
Mikrodaten, Gewichtung und Datenstruktur der Längsschnittstudie Sozio-oekonomisches Panel (SOEP)

Die Daten des Sozio-oekeonomischen Panels (SOEP) werden seit 1984 auf Grundlage eines mit dem Befragungsinstitut Infratest abgestimmten Erhebungskonzepts jahrlich erhoben. Erfasst werden die Daten zentral in Munchen bei TNS Infratest, aufbereitet in Munchen und beim DIW Berlin, um dann moglichst zeitnah durch die SOEP-Gruppe am DIW Berlin an externe Nutzer weitergegeben zu werden. Das komplexe Zusammenspiel von Erhebung, Aufbereitung, Speicherung und Weitergabe der SOEP-Daten wird laufend aktualisiert und immer wieder an die jeweiligen befragungs- und datentechnischen Erfordernisse angepasst. Beispielsweise erfolgten Mitte der 80er Jahre noch alle Datenarbeiten im DIW Berlin als Mainframe-Anwendungen (IBM VM/370). Die Daten wurden von Infratest als Rohdaten (EBCDIC) mit fixer Bespaltung auf Magnetbandern ubertragen. Der Umstieg auf Unix- Server erfolgte Mitte der 90er Jahre - die Daten wurden dann zum Teil auf Disketten und derzeit komplett auf CD beziehungsweise DVD geliefert. Der inzwischen weit uber 20 Jahre umfassende Erhebungszeitraum spiegelt sich jedoch nicht nur in den Veranderungen der technischen Datenaufbereitung, sondern auch in den eigentlichen SOEP-Daten wieder. Neben der durch den Fall der Mauer motivierten Ausdehnung des Erhebungsgebietes auf die neuen Bundeslander zeigen sich in den SOEP-Daten weitere im Laufe der Zeit erfolgte exogene Schocks der Bevolkerungsgrose und -struktur in Deutschland. Beispielsweise stieg im Zuge des Familiennachzugs, u. a. infolge des Burgerkriegs Anfang der 90er Jahre in Jugoslawien, der Umfang der entsprechenden SOEP-Substichprobe stark an,1 wohingegen sich z. B. das Subsample der Spanier aufgrund von Re-Migration nach dem Zusammenbruch des Franco-Regimes, den ersten freien Wahlen in Spanien 1977 und der Einbeziehung Spaniens in die EU stark verkleinert hat. Auch die aus den offenen Angaben der Befragten geauserten Sorgen zeigen die mit weltpolitischen Ereignissen einhergehenden Angste in der Bevolkerung auf - um AIDS, um Rechtsradikalismus, um die Ost-West-Integration, um Krieg und Terrorismus.
Computational type theory

Computational type theory provides answers to questions such as: What is a type? What is a natural number? How do we compute with types? How are types related to sets? Can types be elements of types? How are data types for numbers, lists, trees, graphs, etc. related to the corresponding notions in mathematics? What is a real number? Are the integers a subtype of the reals? Can we form the type of all possible data types? Do paradoxes arise in formulating a theory of types as they do in formulating a theory of sets, such as the circular idea of the set of all sets or the idea of all sets that do not contain themselves as members? Is there a type of all types? What is the underlying logic of type theory? Why isn’t it the same logic in which standard set theories are axiomatized? What is the origin of the notion of a type? What distinguishes computational type theory from other type theories? In computational type theory, is there a type of all computable functions from the integers to the integers? If so, is it the same as the set of Turing computable functions from integers to integers? Is there a type of computable functions from any type to any type? Is there a type of the partial computable functions from a type to a type? Are there computable functions whose values are types? Do the notations of an implemented computational type theory include programs in the usual sense? What does it mean that type theory is a foundational theory for both mathematics and computer science? There have been controversies about the foundations of mathematics, does computational type theory resolve any of them, do these controversies impact a foundation for computing theory? This article answers some of these questions and points to literature answering all of them.
Comparison of the results of human embryo biopsy and outcome of PGD after zona drilling using acid Tyrode medium or a laser.

BACKGROUND Zona pellucida opening for blastomere removal can be done by mechanical or chemical means, or by laser. So far, only limited data on the use of laser systems for zona drilling in cases of PGD are available. METHODS Results of embryo biopsy and outcome of PGD in two periods were compared. In the first period, acid Tyrode medium was used for zona drilling. In the second period, zona drilling was performed by a 1.48 micro m infrared laser. RESULTS In the first period, 59 cycles resulted in 53 biopsy procedures with 356 biopsied embryos. In the second period, these numbers were 69 cycles, 69 biopsy procedures and 402 biopsied embryos. Fewer blastomeres were intact (95.2%) after zona drilling with acid Tyrode than after laser zona drilling (98.3%, P = 0.02). Rates of positive HCG (37.5% versus 35.5%), ongoing pregnancy rates (31.3% versus 25.0%) and ongoing implantation rates (18.9% versus 14.9%) did not differ. CONCLUSIONS The use of a laser for zona drilling in cases of PGD is an easier procedure and results in more intact blastomeres. Since similar pregnancy rates are obtained, it is advantageous to use a laser for zona drilling. Further follow-up is necessary to prove the safety of this procedure.
Development of the FOSQ-10: a short version of the Functional Outcomes of Sleep Questionnaire.

INTRODUCTION The Functional Outcomes of Sleep Questionnaire (FOSQ), has been used in research and clinical practice to measure the impact of daytime sleepiness on activities of daily living. The purpose of this study was to develop a shorter version of the instrument (FOSQ-10) that may be more easily implemented in clinical practice. METHODS Data from a study of CPAP-treated obstructive sleep apnea (OSA) patients (Sample 1) (n = 155, AHI = 63 +/- 31) were used to develop the FOSQ-10. Of the 30 original FOSQ items, 10 questions representing each of the 5 subscales were selected if they had a normal distribution of responses and the largest pre- to post-treatment effect size. The psychometric properties of the instrument were then evaluated with data from a second, independent sample of CPAP-treated OSA patients (n = 51 AH I = 51 +/- 28). RESULTS Internal consistency of the FOSQ-10 was alpha = 0.87. Pre-treatment correlations of the 2 scales was r = 0.96. After 3 months of treatment the correlation was r = 0.97 (P < 0.0001). Subscales were also highly correlated at baseline and following treatment. Effect sizes for both instruments were highly correlated and indicated ability to measure meaningful change. Differences were observed between scores on the FOSQ-10 for normal controls and OSA patients. CONCLUSIONS The FOSQ-10 is a psychometrically strong instrument that performs similarly to the long version. The rapidly completed and easily scored FOSQ-10 shows promise for application in the clinical setting.
The Influence of Corporate Risk Exposures on the Accuracy of Earnings Forecasts

We examine how corporations' exposures to interest rates, exchange rates, and commodity prices are related to investors' and analysts' expectations about firms' earnings. The results indicate that investors and analysts encounter difficulties estimating the earnings effects of the risk exposures that companies face. Stock returns around earnings announcements are associated with the magnitude of both recent quarter and lagged shocks to interest rates, exchange rates and commodity prices, especially for firms with large ex-ante exposures to these risks. Further, although intra-quarter revisions to analysts' forecasts do incorporate information about the earnings effects of the risk shocks, analysts' earnings forecasts do not fully resolve the uncertainty created by recent quarter and lagged shocks. Overall, the results suggest that analysts resolve between 28% and 56% of the total uncertainty created by interest rate, exchange rate, and commodity price shocks (the percentage reduction depends on the types and magnitudes of a given firm's exposures). The results are consistent with arguments that corporate financial risk exposures are not transparent to investors or analysts, and support recent research arguing that firms' hedging strategies consider this source of earnings uncertainty.
Teacher as Researcher: Teachers Search and Research: Questioning Educational Practices

Teachers engage in responsive teaching every day. They collect information about their students, interpret that information, and make instructional decisions (any decisions, really) basedon the information collected, on their observations and other gathered information. This process emcompasses the responsive teaching cycle (adapted from Whitin, Mills, & CYKeefe, 1990). Although common, many of these searches for responsive teaching are part of a classroom’s privatelife. The difference between teachers searching and teachers researching lies in the systemization and purpose of the process and in the reliance on data. According to Hansen (1997), “A teacher researcher, among other things, is a questioner. Her questions propel her forward (p. 1). Teacher researchers engage in a “deliberate, solution-oriented investigation that is group or personally owned and conducted” (Johnson, 1993, Y2). They study their own practices while seeking to address specific situations (Corey, 1953). Amos Hatch (2006) wrote that:
The financial effects of ISO 9000 registration for Danish companies

This paper presents some of the most important findings of a study of the financial consequences of ISO 9000 registration for Danish companies, based on data from annual accounts available to the public. The purpose of the article is, firstly, to present the results from a survey of the conduct of all Danish registered companies in order to assess the financial effects of registration and, secondly, to discuss the findings in the light of previous research within the area.
Surgeon General emphasizes nicotine addiction in annual report on tobacco use, consequences.

NICOTINE ADDICTION is the subject of the 20th report of the Surgeon General of the Public Health Service on the health consequences of tobacco use. Its major conclusions are: Cigarettes and other forms of tobacco are addicting. Nicotine is the drug in tobacco that causes addiction. The pharmacologic and behavioral processes that determine tobacco addiction are similar to those that determine addiction to drugs such as heroin and cocaine. In his foreword to the seven-chapter report, which was issued this week, Robert E. Windom, MD, Assistant Secretary for Health, emphasizes: "Recognizing tobacco use as an addiction is critical both for treating the tobacco user and for understanding why people continue to use tobacco despite the known health risks. Nicotine is a psychoactive drug with actions that reinforce the use of tobacco. Efforts to reduce tobacco use in our society must address all the major influences that encourage continued use, including
Electrophoretic fingerprinting of benzodiazepine tablets in spike drinks

Over the last few years, there has been an increase in the reports of drug‐facilitated crimes. The list of drugs associated with these crimes is extensive and benzodiazepines constitute one of the groups of substances more commonly used. The sedative properties, which characterize benzodiazepines, are enhanced when such drugs are combined with alcohol, being more attractive for committing these types of crimes. In this work, a capillary electrophoresis method was applied to the analysis of 63 different samples of club drinks spiked with benzodiazepine tablets. The resulting electropherograms were processed and analyzed with the chemometric multivariate techniques: principal component analysis (PCA) and soft independent modeling of class analogies (SIMCA) classification. The PCA results allowed a clear differentiation of each drug class in a 3D plot. In addition, the SIMCA classification model (5% significance level) showed that eight out of nine test samples were automatically assigned by software to their proper sample class. The conflicting sample was correctly classified in the Coomans’ plot (95% confidence). This novel approach based on the comparison of electrophoretic profiles of spiked drinks by chemometric tools allows determining the benzodiazepine used for drink spiking without the use of drug standards. Moreover, it provides an opportunity for the forensic laboratories to incorporate the identification capability provided by the electrophoretic fingerprinting of benzodiazepine solutions in existing or new databases.