Miracle-dz/UniFAR-FTUs huggingface dataset:
Are IFRS Value-Relevant for Separate Financial Statements? Evidence for the Italian Stock Market

Using a sample of Italian firms, I nvestigate the value-relevance of separate financial statements as well as the effects of adopting IFRS. I find that separate financial statements provide investors with useful information, regardless of the accounting standard set used for their preparation. I also document significant differences in value‐relevance between Italian GAAP and IFRS, with IFRS being more informative than Italian GAAP. However,while results are robust for book value, they provide mixed evidence on net income. Overall, this study contradicts those who claim that separate financial statements serve taxation purposes only and provides evidence that adopting IFRS has increased the value ‐relevance of accounting data.
Interorganizational Policy Implementation: A Theoretical Perspective

During the last decade or so, there has been a virtual explosion of research on the subject of implementation. Some scholars have produced case studies of implementation success or failure in various policy sectors. I Others have aimed at producing a body of implementation theory. Of these, some have been almost exclusively theoretical, while other, mostly later, work has attempted some synthesis and integration of empirical findings into a set of general propositions.3 There have been methodological advances, comparative analyses, and studies of the effects of federal structure on implementation.4 Some analysts have tried to suggest that different categories of policy may have predictably different implementation results, while others have examined the implementability of judicial policies.5 One group of researchers has explicitly adopted a "topdown" perspective and has sought to find ways of structuring mandates so that implementers will have little chance to exercise discretion.6 Others, however, either have raised general criticisms of such an approach or at least have suggested conditions under which successful implementation would require substantial delegation. ' Considerable progress has been achieved in carving out this research field and in developing useful knowledge on the topic of implementation; however, much remains to be done. There is, as yet, no general agreement on a predictive theory of implementation or even on what variables are most important to consider. This paper is an attempt to systematize our knowledge in an important class of implementation efforts, interorganizational implementation. Often mandates require the efforts of two or more agencies for implementation. There are today many patterns of sustained cooperation across agency lines and levels of government, a phenomenon which the growing field of interorganizational theory addresses. How do such patterns begin? Some were obviously responses to policies that
Chronic forced swim stress inhibits ultra-low dose morphine-induced hyperalgesia in rats

Ultra-low doses of morphine (UL-morphine) induce hyperalgesia, which is assumed to be mediated by stimulatory G proteins (G&agr;s) signaling pathway. G&agr;s pathway inhibition and chronic stress both attenuate development of tolerance to analgesic effect of morphine. This study evaluated the effect of chronic stress on UL-morphine-induced hyperalgesia to find out if chronic stress interacts with the G&agr;s signaling pathway. Repeated daily forced swim stress was applied to induce chronic stress. UL-morphine (1 μg/kg, intraperitoneal)-induced hyperalgesia was assessed using the tail-flick test on day 6, in male rats that during days 1–5 received different treatments of swim stress, dexamethasone, swim stress following adrenalectomy (ADX) or swim stress after sham operation. Chronic stress by itself induced hyperalgesia in control and sham-operated rats but inhibited UL-morphine-induced hyperalgesia. In ADX animals, chronic stress did not produce hyperalgesia and could not inhibit UL-morphine-induced hyperalgesia. Chronic dexamethasone produced hyperalgesia but did not change the UL-morphine-induced hyperalgesia. Inhibition of UL-morphine hyperalgesia by chronic stress suggests that chronic stress interacts with the G&agr;s signaling pathway, which is responsible for UL-morphine-induced hyperalgesia. The absence of this effect in the ADX-rats or after repetitive dexamethasone administration demonstrates that hypothalamic–pituitary–adrenal (HPA) axis activation is necessary for controlling UL-morphine-induced hyperalgesia. Finally, the interaction of stress with the G&agr;s signaling pathway may provide an explanation for the inhibitory effect of stress on development of tolerance to the analgesic effect of morphine.
Dynamics of dynamic capabilities - the case of public broadcasting

Our study highlights the internal dynamics of strategic renewal by exploring the functioning of dynamic capabilities during strategic renewal in a public organisation facing rapid changes in its environments. The analysis focuses on how the organisation's capacities to sense, seize, and reconfigure manifest themselves in the organisational context, and how they relate to each other. The empirical data was collected at the Finnish Broadcasting Company by means of a quantitative survey for all personnel. According to the results, the dynamic capabilities differ between the organisational sub-units, and the context affects the way they relate to change performance. In addition, the sensing capability seems to have an indirect effect on the organisation's change performance, mediated by the seizing and reconfiguring capabilities. Our study conceptually and empirically contributes to the young tradition of applying the dynamic capability view in the context of public organisations.
Into the Wild: Neuroergonomic Differentiation of Hand-Held and Augmented Reality Wearable Displays during Outdoor Navigation with Functional Near Infrared Spectroscopy

Highly mobile computing devices promise to improve quality of life, productivity, and performance. Increased situation awareness and reduced mental workload are two potential means by which this can be accomplished. However, it is difficult to measure these concepts in the “wild”. We employed ultra-portable battery operated and wireless functional near infrared spectroscopy (fNIRS) to non-invasively measure hemodynamic changes in the brain’s Prefrontal cortex (PFC). Measurements were taken during navigation of a college campus with either a hand-held display, or an Augmented reality wearable display (ARWD). Hemodynamic measures were also paired with secondary tasks of visual perception and auditory working memory to provide behavioral assessment of situation awareness and mental workload. Navigating with an augmented reality wearable display produced the least workload during the auditory working memory task, and a trend for improved situation awareness in our measures of prefrontal hemodynamics. The hemodynamics associated with errors were also different between the two devices. Errors with an augmented reality wearable display were associated with increased prefrontal activity and the opposite was observed for the hand-held display. This suggests that the cognitive mechanisms underlying errors between the two devices differ. These findings show fNIRS is a valuable tool for assessing new technology in ecologically valid settings and that ARWDs offer benefits with regards to mental workload while navigating, and potentially superior situation awareness with improved display design.
The HOG pathway controls osmotic regulation of transcription via the stress response element (STRE) of the Saccharomyces cerevisiae CTT1 gene.

The HOG signal pathway of the yeast Saccharomyces cerevisiae is defined by the PBS2 and HOG1 genes encoding members of the MAP kinase kinase and of the MAP kinase family, respectively. Mutations in this pathway (deletions of PBS2 or HOG1, or point mutations in HOG1) almost completely abolish the induction of transcription by osmotic stress that is mediated by stress response elements (STREs). We have demonstrated previously that STREs also mediate induction of transcription by heat shock, nitrogen starvation and oxidative stress. This study shows that they are also activated by low external pH, sorbate, benzoate or ethanol stress. Induction by these other stress signals appears to be HOG pathway independent. HOG1‐dependent osmotic induction of transcription of the CTT1 gene encoding the cytosolic catalase T occurs in the presence of a protein synthesis inhibitor and can be detected rapidly after an increase of tyrosine phosphorylation of Hog1p triggered by high osmolarity. Consistent with a role of STREs in the induction of stress resistance, a number of other stress protein genes (e.g. HSP104) are regulated like CTT1. Furthermore, catalase T was shown to be important for viability under severe osmotic stress, and heat shock was demonstrated to provide cross‐protection against osmotic stress.
Amyotrophic lateral sclerosis: an update.

PURPOSE OF REVIEW The aim is to review recent publications on amyotrophic lateral sclerosis (ALS). RECENT FINDINGS The Awaji recommendations for electrophysiological diagnosis will permit earlier clinical trials entry. The use of ultrasound to visualize fasciculations, even in deep muscles, will contribute to earlier diagnosis, as well. Unfortunately, recent clinical trials in ALS have been disappointing, as illustrated by the negative lithium trials. New, less expensive, trial designs and the inclusion of patients early in the course of ALS are positive approaches for future trials. The search for ALS biomarkers continues and a number of encouraging reports have been published, but no features unique to ALS have yet transformed this field. The most exciting advances in ALS arise from protein studies and genetics. Recognition that the ubiquitinated cytosolic inclusions in sporadic ALS, as well as in some patients with frontotemporal dementia (FTD), contain TDP-43, and that some familial cases (and a few sporadic cases) have mutations of the TDP-43 gene has transformed previous concepts on ALS pathogenesis. Other newly recognized mutations linked to ALS, such as fused-in-sarcoma (FUS) and valosin-containing protein (VCP), have not only widened the spectrum of genes involved in ALS but also consolidated the close relation between ALS and FTD. SUMMARY ALS research is entering a new phase that should generate new proposals regarding putative therapies, or strategies for disease treatment. A continuing difficulty, however, is early clinical diagnosis and, especially, the need for identification of a unique biomarker, sensitive to clinical change in the course of the disease.
The Pharmacotherapy Implications of Ventricular Assist Device in the Patient With End-Stage Heart Failure

Advances in mechanical circulatory support, such as the use of ventricular assist devices (VADs), have become a means for prolonging survival in end-stage heart failure (HF). VADs decrease the symptoms of HF and improve quality of life by replacing some of the work of a failing heart. They unload the ventricle to provide improved cardiac output and end-organ perfusion, resulting in improvement in cardiorenal syndromes and New York Heart Association functional class rating. VADs are currently used as a bridge to heart transplantation, a bridge to recovery of cardiac function, or as destination therapy. Complications of VAD include bleeding, infections, arrhythmias, multiple organ failure, right ventricular failure, and neurological dysfunction. Patients with VAD have unique pharmacotherapeutic requirements in terms of anticoagulation, appropriate antibiotic selection, and continuation of HF medications. Pharmacists in acute care and community settings are well prepared to care for the patient with VAD. These patients require thorough counseling and follow-up with regard to prevention and treatment of infections, appropriate levels of anticoagulation, and maintenance of fluid balance. A basic understanding of this unique therapy can assist pharmacists in attending to the needs of patients with VAD.
Induction of Innate Immunity against Herpes Simplex Virus Type 2 Infection via Local Delivery of Toll-Like Receptor Ligands Correlates with Beta Interferon Production

ABSTRACT Toll-like receptors (TLRs) constitute a family of innate receptors that recognize and respond to a wide spectrum of microorganisms, including fungi, bacteria, viruses, and protozoa. Previous studies have demonstrated that ligands for TLR3 and TLR9 induce potent innate antiviral responses against herpes simplex virus type 2 (HSV-2). However, the factor(s) involved in this innate protection is not well-defined. Here we report that production of beta interferon (IFN-β) but not production of IFN-α, IFN-γ, or tumor necrosis factor alpha (TNF-α) strongly correlates with innate protection against HSV-2. Local delivery of poly(I:C) and CpG oligodeoxynucleotides induced significant production of IFN-β in the genital tract and provided complete protection against intravaginal (IVAG) HSV-2 challenge. There was no detectable IFN-β in mice treated with ligands for TLR4 or TLR2, and these mice were not protected against subsequent IVAG HSV-2 challenge. There was no correlation between levels of TNF-α or IFN-γ in the genital tract and protection against IVAG HSV-2 challenge following TLR ligand delivery. Both TNF-α−/− and IFN-γ−/− mice were protected against IVAG HSV-2 challenge following local delivery of poly(I:C). To confirm that type I interferon, particularly IFN-β, mediates innate protection, mice unresponsive to type I interferons (IFN-α/βR−/− mice) and mice lacking IFN regulatory factor-3 (IRF-3−/− mice) were treated with poly(I:C) and then challenged with IVAG HSV-2. There was no protection against HSV-2 infection following poly(I:C) treatment of IFN-α/βR−/− or IRF-3−/− mice. Local delivery of murine recombinant IFN-β protected C57BL/6 and IRF-3−/− mice against IVAG HSV-2 challenge. Results from these in vivo studies clearly suggest a strong correlation between IFN-β production and innate antiviral immunity against HSV-2.
The benefits of e-health support for older family caregivers in rural areas

Summary We conducted a pragmatic, mixed methods study comparing rural family caregivers receiving e-health caregiver support (n = 35) with a control group (n = 21) receiving conventional, non-e-health, caregiver support. After 18 months, the benefits of support were evaluated using the Care Effectiveness Scale (40-items exploring the domains of preparedness, enrichment and predictability). In all domains the e-health group scored significantly higher than the control group. The adjusted difference for overall benefits was 3.0 (P = 0.02) on the scale 0-10. In addition, semi structured interviews were conducted with a sub-sample of the caregivers. For the e-health group flexibility, availability and being able to individualise the support were essential factors. All caregivers in the control group found conventional support to be beneficial, but also stressed unmet needs related to the conventional support being standardised and non-flexible. The study suggests that providers of caregiver support should offer e-health support as an alternative to conventional caregiver support, as it can be more beneficial to family caregivers.
An anthropometric study of facial height among four endogamous communities in the Sunsari district of Nepal.

INTRODUCTION Facial anthropometry has well-known implications in health-related fields and has been utilised for forensic purposes in the past. It provides an indication of the variations in facial shape in a population. The facial anthropometric profile of a population can characterise the distinctive features of a likely face in that population. The present study aimed to examine the differences in facial height proportions and facial growth patterns in different communities in the Sunsari district of Nepal. METHODS The upper facial height (UFH) and lower facial height (LFH) proportions of 857 subjects (429 male and 428 female) aged between three and 18 years old from four communities (Brahmin, Chhetri, Rai and Limbu) in the Sunsari district of Nepal were calculated, and comparisons were made. RESULTS Significant differences (p is less than 0.05) in the UFH and LFH percentages were observed between the Brahmin and Rai, Brahmin and Limbu, Chhetri and Rai, and Chhetri and Limbu communities. CONCLUSION The study concluded that there is evidence of statistically significant differences of the upper and lower face height proportions among the different racial groups. A change in the facial height proportions of the various age groups was evident. However, differences in facial height proportions between male and female were found to be insignificant.
Critical role of p38 mitogen-activated protein kinase signaling in septic lung injury*

Objective: Leukocyte-mediated tissue damage is a key feature in septic lung injury, although the signaling mechanisms behind pulmonary recruitment of leukocytes remain elusive. The aim of the present study was to define the role of p38 mitogen-activated protein kinase (MAPK) signaling in septic lung injury. Design: Prospective experimental study. Setting: University hospital research unit. Subjects: Male C57BL/6 mice. Interventions: Pulmonary edema, bronchoalveolar infiltration of leukocytes, levels of myeloperoxidase, and CXC chemokines were determined 6 and 24 hrs after cecal ligation and puncture (CLP). The specific p38 MAPK inhibitors SB 239063 and SKF 86002 were given immediately before CLP induction. Phosphorylation and activity of p38 MAPK were determined by immunoprecipitation and Western blot. Measurements and Main Results: CLP induced clear-cut pulmonary damage characterized by edema formation, leukocyte infiltration, and increased levels of CXC chemokines in the lung. Moreover, CLP increased phosphorylation and activity of p38 MAPK in the lung, which was markedly inhibited by SB 239063. Interestingly, inhibition of p38 MAPK signaling protected against CLP-induced lung damage and edema. Indeed, both SB 239063 and SKF 86002 decreased CLP-induced leukocyte recruitment in the bronchoalveolar space and formation of CXC chemokines in the lung. Conclusions: Our data demonstrate that p38 MAPK signaling constitutes a key role in regulating CXC chemokine production in septic lung injury and that inhibition of p38 MAPK activity abolishes pulmonary infiltration of leukocytes as well as lung edema. These novel findings suggest that targeting the p38 MAPK signaling pathway may pave the way for a new therapeutic strategy against lung injury in polymicrobial sepsis.
Variable tap-length algorithm using lattice structured LMS adaptive filters

In a classic implementation of lattice structure adaptive filters, the number of taps are often fixed making it hard to achieve the best potential performance. In this paper, we propose a novel dynamic method to search for the optimum tap-length while adapting the lattice joint process estimator coefficients. The concept of pseudo fractional tap-length (FT) is incorporated in the lattice joint process estimation structure, where the proposed algorithm needs little extra computational complexity in order to attain optimization for both of the adaptive filter coefficients and the filter tap-length.
miR-19a and miR-424 target TGFBR3 to promote epithelial-to-mesenchymal transition and migration of tongue squamous cell carcinoma cells

ABSTRACT Previous studies indicate that TGFBR3 (transforming growth factor type III receptor, also known as betaglycan), a novel suppressor of progression in certain cancers, is down-regulated in tongue squamous cell carcinoma (TSCC). However, the role of this factor as an upstream regulator in TSCC cells remains to be elucidated. The present study was designed to elucidate whether TGFBR3 gene expression is regulated by two microRNA molecules, miR-19a and miR-424. The study also aimed to determine if these microRNAs promote migration of CAL-27 human oral squamous cells. Immunohistochemistry (IHC) and western blot analyses demonstrated that TGFBR3 protein levels were dramatically down-regulated in clinical TSCC specimens. Conversely, bioinformatics analyses and qRT-PCR results confirmed that both miR-19a and miR-424 were markedly up-regulated in clinical TSCC specimens. In this study, we observed that transfection of a TGFBR3-containing plasmid dramatically inhibited epithelial-to-mesenchymal transition (EMT) and migration in CAL-27 cells. Co-immunoprecipitation analyses also revealed that TGFBR3 forms a complex with the β-arrestin 2 scaffolding protein and IκBα. Furthermore, overexpression of TGFBR3 decreased p-p65 expression and increased IκBα expression; these effects were subsequently abolished following knockdown of β-arrestin 2. Moreover, over-expression of miR-19a and miR-424 promoted migration and EMT in CAL-27 cells. We also observed that the promotion of EMT by miR-19a and miR-424 was mediated by the inhibition of TGFBR3. Our study provides evidence that miR-19a and miR-424 play important roles in the development of TSCC. These results expand our understanding of TGFBR3 gene expression and regulatory mechanisms pertaining to miRNAs.
H3.3 turnover: A mechanism to poise chromatin for transcription, or a response to open chromatin?

Histone H3.3 turnover displays distinct dynamics at various genomic elements such as promoters, enhancers, gene bodies, and heterochromatic regions, suggesting that it is differentially regulated according to chromatin context. Incorporation of variant histones into chromatin provides a mechanism to modulate chromatin states in addition to histone modifications. The replication‐independent deposition and replacement of histone variant H3.3, i.e. H3.3 turnover, is mainly associated with transcriptional activity. H3.3 or H3.3‐like histone turnover has been studied in various organisms from yeast to mammals. Here, we review the recent progress on this topic. The diversified turnover profiles of H3.3, and their corresponding underlying mechanisms, may reflect distinct requirements for chromatin accessibility in different biological events.
Semi-supervised learning and social media text analysis towards multi-labeling categorization

In traditional text classification, classes are mutually exclusive, i.e. it is not possible to have one text or text fragment classified into more than one class. On the other hand, in multi-label classification an individual text may belong to several classes simultaneously. This type of classification is required by a large number of current applications such as big data classification, images and video annotation. Supervised learning is the most used type of machine learning in the classification task. It requires large quantities of labeled data and the intervention of a human tagger in the creation of the training sets. When the data sets become very large or heavily noisy, this operation can be tedious, prone to error and time consuming. In this case, semi-supervised learning, which requires only few labels, is a better choice. In this paper, we study and evaluate several methods to address the problem of multi-label classification using semi-supervised learning and data from social networks. First, we propose a linguistic pre-processing involving tokeni-sation, recognition of named entities and hashtag segmentation in order to decrease the noise in this type of massive and unstructured real data and then we perform a word sense disambiguation using WordNet. Second, several experiments related to multi-label classification and semi-supervised learning are carried out on these data sets and compared to each other. These evaluations compare the results of the approaches considered. This paper proposes a method for combining semi-supervised methods with a graph method for the extraction of subjects in social networks using a multi-label classification approach. Experiments show that the performance of the proposed model increases in 4 p.p. the precision of the classification when compared to a baseline.