Miracle-dz/UniFAR-FTUs huggingface dataset:
Detection of Earnings Management as a Measure of Income Smoothing on Fluctuations in Exchange Rates: Managerial Implications for Korean Exporters

Purpose – Foreign Exchange Rates (FER) have been one of the most significant factors for both Korean exporters and the economy of Korea. The purpose of this study is to evaluate whether exporters with a high level of Exchange Rate Elasticity of Sales (ERES) make the use of earnings management for Income Smoothing (IS). <br><br>Design/methodology – Income smoothing was obtained using the methodology suggested by Leuz, Nanda and Wysocki (2003). Accruals-based Earnings Management (AEM) was estimated using Discretionary Accruals (DA) calculated by the operant Jones Model developed by Dechow, Sloan and Sweeney (1995). Real Earnings Management (REM) was obtained using the methodologies suggested by Roychowdhury (2006) and Cohen and Zarowin (2010). Data were 2,402 firm years of public listed companies on the KRX, which were not in the financial industry and had a settlement of accounts in December for the period from 2013 to 2017. <br><br>Findings – Results of the evaluation are as follows. First, companies with higher levels of ERES have relatively lower levels of smoothing of reported income. This might be because a fluctuation in sales caused by an exchange rate fluctuation has a direct impact on the volatility of the reported income. Second, companies with high levels of both ERES and IS have a positive correlation with both AEM and REM. This might be because companies with high levels of IS engage in earnings management to smooth reported income. Specifically, it is possible to assume that for smoothing the reported income, not only AEM but also REM is practiced. Third, companies with high levels of ERES but low levels of IS have a negative correlation with both AEM and REM. This could be interpreted as companies exhibiting low levels of IS due to higher levels of ERES tend to control IS. In addition, such results were supported by firms relying highly on exporting, and are consequently sensitive to exchange rate fluctuation. Therefore, it may conclude that companies with high levels of ERES make the use of earnings management as a means of IS. <br><br>Originality/value – This study can find its significance from the fact that it is the first study, empirically verifying that companies of Korea, where exportation is a large part, use both AEM and REM as a means for smoothing reported income upon facing exchange rate fluctuations. In addition, it is highly expected that the results of this study could be useful for participants of financial markets when making IS-related decisions.
Further Analysis of the Interaction of the Cellular Protein TIAR with the 3' Terminal Stem-Loop of the West Nile Virus (WNV) Minus-Strand RNA

Cellular T-cell intracellular antigen-1 related protein (TIAR) binds to the 3' terminal stem-loop of the West Nile virus minus-strand RNA [WNV 3'(-) SL RNA]. TIAR binding sites were previously mapped on loop 1 (L1) and loop 2 (L2) of the 3' (-) SL RNA and mutations of these sites in a WNV infectious clone inhibited virus replication. In the present study, data from in vitro binding assays suggested that multiple TIAR proteins bind to each WNV 3′ (-) SL RNA in a positively cooperative manner. The tertiary structure of WNV 3′ (-) SL RNA was predicted and it was suggested that L2 forms an exposed loop while L1 forms an embedded loop. We propose that TIAR binds first to L2 and that this interaction facilitates the binding of a second TIAR molecule to L1. Data from in vitro assays also showed that TIAR binds specifically to the WNV 3' (-) SL RNA but not to the complementary WNV 5' (+) SL RNA and that the C-terminal prion domain of TIAR contributes to RNA binding specificity. Immunoprecipitation experiments indicated that TIAR interacts with the WNV 3' (-) SL RNA in cells. Colocalization of TIAR and viral dsRNA in the perinuclear region of WNV-infected cells was visualized using a proximity ligation assay. In WNV-infected, TIAR-overexpressing cells, increased extracellular virus yields, intracellular viral protein and RNA levels, and an increased ratio of viral plus-strand RNA to minus-strand RNA were observed. These data suggest that TIAR enhances WNV plus-strand RNA synthesis from the minus-strand template. WNV infections induce small TIAR foci formation in primate cells but not rodent cells. The TIAR foci are located in the perinuclear region and differ in size and location from arseniteinduced stress granules (SGs). However, the small TIAR foci contain many SG components, such as G3BP, PABP, and eIF3A, but not HuR. Arsenite-induced SG formation is still inhibited by WNV infection in these cells. eIF2α phosphorylation was observed in some infected cells that contained WNV-induced TIAR foci but viral NS3 protein accumulation was not inhibited. The data suggest that WNV-induced TIAR foci in primate cells are not canonical SGs. INDEX WORDS: West Nile virus, Flavivirus, TIAR, TIA-1, Viral RNA replication, Stress granules FURTHER ANALYSIS OF THE INTERACTION OF THE CELLULAR PROTEIN TIAR WITH THE 3' TERMINAL STEM-LOOP OF THE WEST NILE VIRUS (WNV) MINUS-STRAND RNA
Fertilization and Seeding Effects on Vegetative Cover After Wildfire in North-Central Washington State

Land surface treatments are often applied after severe wildfires to mitigate runoff and erosion threats. However, questions remain about treatment effectiveness, even as treatment costs continue to rise. We experimentally evaluated the effects of seeding and fertilization treatments on vegetative and total soil cover for two growing seasons after the Pot Peak wildfire in the eastern Cascade Mountains. Without treatments, vegetative cover averaged 15% the first year and 27% the second year after wildfire. Fertilization significantly increased vascular plant cover and reduced bare soil area in both years, but differences between low and high fertilization levels were not significant. Fertilization also increased cryptogam cover. Seeding alone was generally ineffective; however, the combination of fertilization with a seed mixture containing the native forb, yarrow (Achillea millefolium L.), produced the highest vascular plant cover and lowest bare soil area. Our results suggest that fertilization may be more effective than seeding, probably providing a degree of protection from erosion, especially the second year after fire. However, treatment effectiveness must be evaluated in context against costs and potential ecosystem impacts. FOR . S CI. 55(6):494-502.
Computational and Experimental Evidence That Auxin Accumulation in Nodule and Lateral Root Primordia Occurs by Different Mechanisms

The formation of root lateral organ formation typically requires the de novo generation of a primordium, initiated at the site of local auxin accumulation. Legume roots are a particularly interesting example in this respect, as they can give rise to both lateral roots and root nodules. The initiation of the latter primordium is much less understood. Using computer simulations we start with an unbiased comparison of different mechanisms that a priori seemed capable of producing local auxin accumulation. These mechanisms all produce different characteristic signatures, of which a reduction of auxin efflux best matches the morphology of nodule primordia. This leads to the prediction that root nodule positions would not be affected by root curvature - contrary to lateral root primordia that are initiated by increased influx - which we experimentally confirmed. We further investigate how changes in the in silico root segment affect the induction and shape of local auxin maxima and discuss the functional implications of these findings with respect to nodule type and bounding the developmental zone where nodulation takes place.
A Business Cycle Capital Asset Pricing Model

An asset pricing model is introduced that captures the market, liquidity, credit, and business cycle risks. The explicit incorporation of economic-phase-switching business cycle risks makes the predicted return volatility equal to the observed return volatility. Therefore, the concerns over excessive volatility and equity premium puzzle become insignificant in the model. The risk-return tradeoff dynamic disequilibrium model builds on the equilibrium CAPM, taken as its steady state. It has no worse explanatory power than that of the Fama-French three-factor model and its variants but significantly better out-of-sample predictive power and ex post S&P 500 portfolio returns over the last 20-year period.
Allelopathic Effects of Three Intertidal Marine Macrophytes on the Growth of Nanochlorum sp.

Benthic marine macrophytes produce secondary metabolites which when released to the environment could potentially influence the immediate surroundings to the detriment of their competitors (i.e., other species of algae or phytoplankton). The response of the phytoplankton, Nanochlorum sp. to crude extracts (1% and 4% concentration) of the intertidal macrophytes Gracilaria salicornia, Chaetomorpha linum and Sargassum polycystum was investigated. On the average, there was a significant decrease (40-61% decrease at 4% conc. and 11-40% decrease at 1% conc.) in cell densities three days after the addition of the extracts relative to the control. Crude extracts of some common intertidal macrophytes may contain allelochemicals that could inhibit the growth of phytoplankton. The potential applications of these allelopathic effects in controlling phytoplankton blooms in small ponds and tanks have been suggested and needs further investigation.
Young students and desire to social entrepreneurship: the impact of government's role

The main aim of the research was intended in assessing the role of the Indonesian government towards the promotion of social entrepreneurship in the country. The research was focused on addressing the level of awareness about the concept of social enterprise and what it means in Indonesia, especially among young students. For achieving this aim, a survey was conducted among students in Jakarta, Indonesia. The survey reflected the assessment of government role in the promotion of social entrepreneurship in Indonesia. The results noted that when it came to social entrepreneurship, it is the government that acts as a vital role in communication what a social enterprise is and its role to the members of the society. From the regression analysis, it was identified that there is a significant relationship between the promotion of social entrepreneurship and the role of the Indonesian government. However, the study also identifies that while the promotion of social enterprise is essential, the role of innovation and its link to the building resilient social enterprises needs more attention.
DRY EYE IN SYSTEMIC LUPUS ERYTHEMATOSUS PATIENTS

Objective: To study the association of dry eye with lupus disease activity and cumulative damage. To verify if epidemiological, treatment and autoantibody profile of SLE (systemic Lupus erythematosus) patients influence the presence of dry eye. Methods: We studied 70 SLE patients for the presence of dry eye by Schirmer test, disease activity by SLEDAI (SLE-Disease activity index) and cumulative damage by SLICC/ACR DI (Systemic Lupus International Collaborating Clinics/American College of Rheumatology Damage Index). Patients were also submitted to the OSDI (Ocular Surface Disease Index) questionnaire. Epidemiological and treatment data and autoantibody profile were extracted from the charts. Results: Dry eye by Schirmer test was present in 51.4% of the sample. No association of the presence of dry eye with SLEDAI and SLICC DI were found (p = ns). Subjective symptoms of dry eye measured by OSDI showed a modest correlation with SLEDAI (Spearman rho = 0.32). Treatment profile did not influence in the presence of dry eye that was more common in older patients (p < 0.0001). Anti dsDNA had a negative association with the presence of positive Schirmer test (p = 0.0008). Conclusions: Dry eye detected by Schirmer test in SLE patients has no association with disease activity nor cumulative damage. Anti dsDNA seems to have a protective effect in this context.
Investigation of Risk Of Bias due to Unreported and SelecTively included results in meta-analyses of nutrition research: the ROBUST study protocol [version 2; peer review: 2 approved]

Background: Dietary guidelines should be informed by systematic reviews (SRs) of the available scientific evidence. However, if the SRs that underpin dietary guidelines are flawed in their design, conduct or reporting, the recommendations contained therein may be misleading or harmful. To date there has been little empirical investigation of bias due to selective inclusion of results, and bias due to missing results, in SRs of food/diet-outcome relationships. Objectives: To explore in SRs with meta-analyses of the association between food/diet and health-related outcomes: (i) whether systematic reviewers selectively included study effect estimates in meta-analyses when multiple effect estimates were available; (ii) what impact selective inclusion of study effect estimates may have on metaanalytic effects, and; (iii) the risk of bias due to missing results (publication bias and selective non-reporting bias) in meta-analyses. Methods: We will systematically search for SRs with meta-analysis of the association between food/diet and health-related outcomes in a generally healthy population, published between January 2018 and June 2019. We will randomly sort titles and abstracts and screen them until we identify 50 eligible SRs. The first reported meta-analysis of a binary or continuous outcome in each SR (the ‘index meta-analysis’) will be evaluated. We will extract from study reports all study effect estimates that were eligible for inclusion in the index meta-analyses (e.g. from multiple instruments and time points) and will quantify and test for evidence of selective inclusion of results. We will also assess the risk of bias due to missing results in the index meta-analyses using a new tool (ROB-ME). Open Peer Review
Midwives’ Attitudes Toward and Experience With a Tablet Intervention to Promote Safety Behaviors for Pregnant Women Reporting Intimate Partner Violence: Qualitative Study

Background Violence against women is considered a global health problem, and intimate partner violence (IPV) around the time of childbirth can have severe consequences for mother and child. Prenatal care is considered a window of opportunity to address IPV and ask women about exposure to violence since women are in regular contact with health care providers. Mobile health (mHealth) interventions might overcome the barriers to talking about IPV face-to-face. Objective Our objective was to explore midwives’ attitudes toward a tablet intervention consisting of information about IPV and safety behaviors as well as their experiences with recruiting pregnant women of different ethnic backgrounds in a randomized controlled trial (RCT). Methods Individual interviews were conducted with 9 midwives who recruited participants for an RCT to test a video to promote safety behaviors delivered on a tablet during prenatal care. Analysis was guided by thematic analysis. Results Midwives perceived the tablet intervention as an appropriate supplement during prenatal care to provide information about IPV and promote safety behaviors. They participated in the RCT primarily to obtain more knowledge regarding how to communicate about IPV. The intervention was perceived as an anonymous door-opener to talk about IPV and a good solution to ensure that every woman gets the same information. However, the content of the intervention had to be trustworthy and align with the information the midwives provide to women. Given the sensitivity of IPV, midwives outlined the importance of following the intervention with face-to-face communication. Midwives reported technical problems and a high demand on their time as the main challenges to recruiting women. They experienced challenges recruiting women of different ethnic backgrounds due to linguistic barriers and the women’s skepticism about scientific research. Conclusions The tablet intervention might help midwives communicate about IPV. Although the video was considered as an anonymous door-opener to talk about IPV, midwives outlined the importance of following the intervention with face-to-face communication. The scarcity of midwives’ time during consultations has to be considered when implementing the intervention. Further research is needed to overcome barriers that limit inclusion of women from different ethnic backgrounds. Trial Registration ClinicalTrials.gov NCT03397277; https://clinicaltrials.gov/ct2/show/NCT03397277
Effets de nanomatériaux chez deux espèces de bivalves le long d'un gradient de salinité : approches intégrées physiologiques et moléculaires

Les nanotechnologies sont en plein essor et menent a l’incorporation de nanomateriaux manufactures (NMM) dans les produits d’usage courant. La synthese de NMM et l’utilisation des produits en contenant conduit au rejet dans l’environnement de NMM pour lesquels le risque n’est pas encore connu. Les proprietes physico-chimiques particulieres des NMM rendent difficile l’evaluation de leur toxicite qui reste encore actuellement non completement elucidee. Cette these est integree au projet ANR NanoSalt (2013 - 2017) et vise a evaluer le devenir et les effets de NMM de dioxyde de cerium et d’oxyde de cuivre sur deux especes de bivalves representatives des eaux douces (Corbicula fluminea) et des eaux marines (Scrobicularia plana). Les organismes ont ete exposes a des concentrations realistes de ces NMM a differentes etapes de leur cycle de vie et ce, a travers la mise en place d’expositions de plus en plus proches des conditions environnementales (micro- et mesocosmes). Actuellement, tres peu d'etudes de nanotoxicologie ont adopte une approche de biologie moleculaire pour evaluer et comprendre les effets des NMM chez les invertebres, particulierement chez les especes non sequencees. Un des objectifs de la these etait d’utiliser l'approche de qPCR pour evaluer la perturbation de l’expression de genes par les NMM. Ce travail a permis de determiner le devenir et le comportement des NMM dans les differentes conditions d’exposition. L’evaluation des effets des NMM a ete realisee a differents niveaux biologiques (moleculaire, cellulaire, individuel). L’utilisation d’outils de statistiques multivariees s’est revelee particulierement utile pour analyser les variations d’expression des nombreux genes cibles. L’approche multi-marqueurs sur plusieurs niveaux biologiques a permis l’integration d’un grand nombre de donnees qui a generalement permis de departager les effets des differentes formes de NMM.
Determining the Impact of an Educational Intervention on Family Medicine Residents’ Social Cognitions and Behavior for Discussing Physical Activity

Abstract Problem: Primary care providers are recognized as important advocates for physical activity (PA); yet, clinical PA discussions remain infrequent. Educational approaches promoting the uptake of strategies that are proven to increase patient PA levels are effective for improving primary care providers’ social cognitions and behavior for discussing PA with patients. However, research on the effectiveness of such educational interventions among family medicine residents is limited. Intervention : Using the Theory of Planned Behavior (TPB), an interactive, educational intervention was developed to increase PA discussion between first year family medicine residents and their patients. This study aimed to determine the impact of the intervention on residents’ social cognitions and behavior for discussing PA with all adult (18–64 years) patients. Context : The intervention condition was comprised of 15 first year residents (2017/2018) who: (1) received the full intervention, and (2) completed both the pre- and post-intervention TPB questionnaires assessing changes in PA discussion social cognitions, and (3) had their medical charts reviewed for PA discussion behavior. The nonintervention condition was comprised of 15 first-year residents (2016/2017) who were randomly selected to have their medical charts reviewed for PA discussion behavior. Impact : Although no significant differences in social cognitions were observed pre- vs. post-intervention, intervention condition residents’ perceptions of feeling adequately trained to discuss PA increased post-intervention (p = 0.005). A difference in residents’ PA discussion behavior was observed between conditions at post (p = 0.01), where PA was discussed at more patient visits among intervention condition residents. Lessons Learned : Findings suggest that the observed effect of resident PA discussion behavior being greater in the intervention condition at post may be attributed to the intervention condition residents having received the theory-based, educational workshops. This study highlights the importance of educating and training residents on strategies for PA discussion; however, future interventions should address both the reflective and automatic processing aspects of behavior and strive to influence organizational factors that impact resident behavior for discussing PA. Supplemental data for this article is available online at at 10.1080/10401334.2021. 1891542
The limited potential of ecotourism to contribute to wildlife conservation.

Wildlife Society Bulletin 2000, 28(1):61–69 Peer refereed ourism to natural areas has been touted for its potential to allow sustainable development of ecosystems and to provide incentives to preserve these areas instead of converting them to other uses. A particular variety, ecotourism, stresses minimal human impact on native ecosystems and cultures. Ecotourism is demonstrating some promise as a profitable and relatively non-damaging form of economic enterprise. An honest accounting of this industry, however, also demands an examination of its negative impacts. While the negative side effects of ecotourism are alleged to be less than those of traditional tourism, wildlife managers may benefit from an awareness thereof. These side effects can be described in terms of damage inflicted, intentionally or unintentionally, upon native flora and fauna, indigenous cultures, and various ecological assets. On a deeper level, the mechanism by which tourism is developed, operated, and organized can influence the ability to maintain healthy ecosystems, protect environmental assets, and sustain environmental benefits to humans. Government agencies designed to administer tourism areas are vulnerable to bureaucratic developments that may diminish their capacity and willingness to protect ecosystem functions. Private entrepreneurs may not be able to maintain long-term profit by ecotourism as competition for travelers increases. Eventually, economic incentives to protect natural areas based on ecotourism may dissipate, reducing the incentives to protect natural areas from more intrusive forms of human development.