Miracle-dz/UniFAR-FTUs huggingface dataset:
Conservatism And Auditor-Client Negotiations

This paper examines an auditor's incentives to take actions that lead to objective financial statements. Our results challenge the common perception that auditors are conservative. Under Generally Accepted Auditing Standards, the literal claim is that financial statements are the representations of management. Our view of the auditing process, however, focuses on its negotiated character. Financial statements should be read as a joint statement from the auditor and manager. The statement becomes a joint venture if the auditor is unwilling to provide an unqualified opinion on management's stated representations. At that point, the auditor and client begin negotiations in which the auditor may offer a revised statement. The client may threaten to dismiss him and find one more accepting of its views. Or they may decide to extend the audit to obtain more facts. In the end, compromises are usually found, statements are revised, and the auditor issues an unqualified opinion on the revised statements. '
A high power density, 6W MMIC for Ku/K-Band applications

A Ku/K-Band very small size MMIC high power amplifier (HPA) providing 6W of CW output power, 23dB of gain and 30% power added efficiency for application in the Ku/K-Band is presented. It is produced on a low cost, commercially available 0.25um pHEMT process. This MMIC is composed of three stage pHEMT and chip size is 3.5 /spl times/ 3.0 mm/sup 2/. The HPA achieved 570 mW output power per 1 mm/sup 2/ die area. This value is the highest power density at Ku/K/Ka-Band reported to date.
Predicted mate selection on the basis of personality characteristic and attachment styles

The existing study aimed was to anticipate the criteria of spouse selection based on personality traits and attachment styles. The subjects of this investigation were 33through multi phase cluster sampling. In order to the data, such questionnaires as 22 questions about the priority criteria of spouse selection , 60 questions about the personality , and 18 questions about adults’ attachment were utilized . The data resulted from the research suggested that the spouse selection criteria can be predicted by the personality traits and attachment styles of the people.
International Mobility Technology Research: A Delphi Study to Identify Challenges and Compensatory Strategies

ABSTRACT We sought to identify logistical and ethical challenges to performing wheelchair-related research in low- and middle-income countries and to generate a list of compensatory strategies to address these challenges. Thirteen individuals with experience in the field participated in an online Delphi study. The surveys asked participants to identify research challenges, suggest strategies to address the selected challenges, and critique each other's strategies. Participants identified challenges in the use of research techniques, compensation for participation that does not result coercion, oral and written translation materials, funding for research, collaboration with local professionals, and “respect for persons. ” Effective international mobility research requires time, cultural sensitivity, collaboration, and careful planning. An understanding of these requirements can allow researchers to anticipate and compensate for common pitfalls of their work, thus making the research more productive and beneficial to subjects. Future research is required to verify the general effectiveness of compensatory strategies.
Effect of P-glycoprotein modulation on the clinical pharmacokinetics and adverse effects of morphine.

AIMS To investigate the effect of acute P-glycoprotein inhibition by the multidrug-resistance (MDR) modulator valspodar (SDZ PSC 833; PSC) on the pharmacokinetics, and potentially adverse pharmacodynamic effects of morphine, and its principal pharmacologically active metabolites, morphine-3-glucuronide (M3G) and morphine-6-glucuronide (M6G). METHODS In a double-blind, three-way crossover study, the pharmacokinetic and potentially adverse pharmacodynamic effects (reaction time, transcutaneous PCO2, blood pressure) of morphine were compared with and without acute inhibition of P-glycoprotein by PSC. The effects of PSC alone were also evaluated. The study was performed in 18 healthy male volunteers and pharmacodynamic effects analysed by measuring the area under the effect (AUE) curve. 150 mg PSC (or its placebo) was given as an i.v. infusion over 2 h. With the expected inhibition of Pgp 1 h after starting PSC infusion, 7.5 morphine HCl (or its placebo) was infused over 2 h. RESULTS The infusion of PSC resulted in blood concentrations expected to inhibit Pgp mediated transport. While the pharmacokinetics of plasma morphine and M6G. were unaffected there was a small but statistically significant increase in the AUC and Cmax of M3G (11.8 and 8.3%, respectively). The t(1/2) and tmax were unaffected. The pharmacokinetic parameters of PSC were not affected by coadministration with morphine. PSC did not significantly affect the adverse events of morphine, as assessed by spontaneous reporting. Compared with PSC alone, morphine elicited an increase in reaction time (Emax 48 ms, compared with the predose absolute reaction time of 644 ms), which was not detected by the alertness-drowsiness score, indicating only slight sedation. There was a significant decrease in systolic blood pressure (Emin -9 mm Hg), and a trend for a fall in diastolic blood pressure (Emin -14.5 mm Hg) and respiratory rate (Emin -1.8 breath x min(-1)). For all these parameters, the effects of PSC/morphine were similar to that of PSC alone, suggesting some attenuation of morphine's effect. In contrast, morphine caused a significant increase in PCO2 (Emax 0.69 kPa) compared to PSC alone, indicating slight respiratory depression. This increase was similar to that of the PSC/morphine combination. CONCLUSIONS Acute inhibition of P-glycoprotein by PSC in this setting does not affect the pharmacokinetic or safety-related pharmacodynamic profile of morphine in a clinically significant manner.
The Transfer Function Relationship between Earnings and Market-Industry Indices: An Empirical Study

In recent years, there has been an increased emphasis on the forecasting of accounting earnings using the Box-Jenkins method of forecasting via autoregressive integrated moving average (ARIMA) models. ' Generally, however, these models are univariate by definition and do not provide for the statistical modeling of events which occur outside of the earnings series. The purpose of this study is to explore the impact of this limitation by employing a more general approach which incorporates market and industry index data into the forecast model. One reason for exploring this more general approach is that "Financial analysts have long recognized that economy-wide and industry-wide factors affect the financial numbers of individual firms. Index models enable quantification of the effects of these factors. Such quantification can be important when assessing financial trends in a firm and forecasting financial variables" (Foster [1978, p. 155]; see also Brown and Ball [1967] for further motivation for index models). This objective can be achieved through the use of the single-input transfer-function method developed by Box and Jenkins [1970]. The transfer function provides a more generalized form of the ARIMA model by incorporating an additional predictor variable, in addition to past earnings, in the form of a market or industry price index. Section 1 contains a brief discussion of the transfer function and
Tremors, no earthquake: the 2015 Danish parliamentary election

The 2015 election cemented a renewal of the Danish party system. The Danish People’s Party (Dansk Folkeparti) climbed to further heights, overtaking the Liberals (Venstre) as the largest non-socialist party in parliament, and became the second largest party ‒ quite an accomplishment for a party formed in 1995 on the ashes of the Progress Party (Fremskridtspartiet). The two parties at the poles of the economic dimension, the Red‒Green Alliance (Enhedslisten) and Liberal Alliance (Liberal Alliance) gained substantial electoral support, as did the Alternative (Alternativet), a completely new party. The historically main parties, the Liberals, Conservatives (Det Konservative Folkeparti), Social Liberals (Radikale Venstre) and Socialist People’s Party (Socialistisk Folkeparti) all lost electoral support. Only one of the five oldest parties increased its electoral share, namely the Social Democrats (Socialdemokraterne); however, the keys to the ministerial offices still had to be returned to Lars Løkke Rasmussen, the Liberal PM, who on election night in 2011 had proclaimed that these keys were merely being ‘lent to the opposition’ (Kosiara-Pedersen 2012: 420). Hence Denmark saw a change in party system and government, as in other recent Nordic elections (Arter 2015; Aylott and Bolin 2015). 1
How common and how large are cost overruns in transport infrastructure projects?

Despite the hundreds of billions of dollars being spent on infrastructure development -- from roads, rail and airports to energy extraction and power networks to the Internet -- surprisingly little reliable knowledge exists about the performance of these investments in terms of actual costs, benefits and risks. This paper presents results from the first statistically significant study of cost performance in transport infrastructure projects. The sample used is the largest of its kind, covering 258 projects in 20 nations worth approximately US$90 billion (constant 1995 prices). The paper shows with overwhelming statistical significance that in terms of costs transport infrastructure projects do not perform as promised. The conclusion is tested for different project types, different geographical regions and different historical periods. Substantial cost escalation is the rule rather than the exception. For rail, average cost escalation is 45% (SD=38), for fixed links (tunnels and bridges) it is 34% (62) and for roads 20% (30). Cost escalation appears a global phenomenon, existing across 20 nations on five continents. Cost estimates have not improved and cost escalation not decreased over the past 70 years. Cost estimates used in decision-making for transport infrastructure development are highly, systematically and significantly misleading. Large cost escalations combined with large standard deviations translate into large financial risks. However, such risks are typically ignored or underplayed in decision-making, to the detriment of social and economic welfare.
Spinal neoplastic instability: biomechanics and current management options.

BACKGROUND Often the spine is afflicted from primary or metastatic neoplastic disease, which can lead to instability. Instability can cause deformity, pain, and spinal cord compression and is an indication for surgery. Although overt instability is uniformly agreed upon, it is sometimes difficult for specialists to agree on subtle degrees of instability due to lack of objective criteria. METHODS In this article, treatment options and the spine instability neoplastic system are discussed and the neoplastic instability literature is reviewed. RESULTS The Spinal Instability Neoplastic Score helps specialists determine whether instability is present and when surgery may be indicated. However, other parameters such as spinal cord compression and extent of disease dictate whether surgery is the most appropriate option. A wide range of fusion techniques exists, each one tailored to the location of the lesion and goals for surgery. CONCLUSIONS To optimize results, expert knowledge on the techniques and patient selection is of importance. Furthermore, a multidisciplinary approach is required because treatment of neoplastic disease is multimodal.
Hip resurfacing arthroplasty versus large-diameter head metal-on-metal total hip arthroplasty: comparison of three Designs from the Finnish Arthroplasty Register

Background and Aims: Large headed metal-on-metal total hip arthroplasty may produce more metal ions than hip resurfacing arthroplasty. Increased metal-ion levels may be associated with higher revision rates due to adverse reaction to metal debris. The purpose of our study was to compare the survivorship of three hip resurfacing arthroplasty designs with their analogous cementless large-diameter head metal-on-metal total hip arthroplasties. Material and Methods: Based on data obtained from the Finnish Arthroplasty Register, the revision risks of three metal-on-metal hip resurfacing arthroplasty/total hip arthroplasty design couples performed during 2001–2011 were analyzed using the Cox regression model. Results: In the Cox regression analysis for compared design pairs adjusted for age, gender, operated side, head size, diagnosis, and implant, there was no statistically significant difference in revision risk between ReCap hip resurfacing arthroplasty and Bimetric/ReCap total hip arthroplasty (risk ratio = 1.43, confidence interval = 0.95–2.14, p = 0.09) or between Birmingham hip resurfacing arthroplasty and Synergy/Birmingham hip resurfacing total hip arthroplasty (risk ratio = 1.35, confidence interval = 0.75–2.43, p = 0.31). However, the revision risk of Corail and Summit/articular surface replacement total hip arthroplasty (ASR HRA) was significantly increased compared to ASR HRA. (risk ratio = 0.73, confidence interval = 0.54–0.98, p = 0.04). Conclusion: We conclude that the short-term revision risk of large headed metal-on-metal total hip arthroplasties was not increased compared to analogous hip resurfacing arthroplasties in two out of three devices studied at a nationwide level. There may be implant-related factors having an effect on the success of single manufacturer devices. However, more information on the incidence of adverse soft-tissue reactions in these patient cohorts is needed.
The Neurobiological Bases of Memory Formation: From Physiological Conditions to Psychopathology

The formation of long-term memories is a function necessary for an adaptive survival. In the last two decades, great progress has been made in the understanding of the biological bases of memory formation. The identification of mechanisms necessary for memory consolidation and reconsolidation, the processes by which the posttraining and postretrieval fragile memory traces become stronger and insensitive to disruption, has indicated new approaches for investigating and treating psychopathologies. In this review, we will discuss some key biological mechanisms found to be critical for memory consolidation and strengthening, the role/s and mechanisms of memory reconsolidation, and how the interference with consolidation and/or reconsolidation can modulate the retention and/or storage of memories that are linked to psychopathologies.
Survival analysis of bank loans and credit risk prognosis

Standard survival analysis methods model lifetime data where cohorts are tracked from the point of origin, until the occurrence of an event. If more than one event occurs, a special model is chosen to handle competing risks. Moreover, if the events are defined such that most subjects are not susceptible to the event(s) of interest, standard survival methods may not be appropriate. This project is an application of survival analysis in a consumer credit context. The data used in this study was obtained from a major South African financial institution covering a five year observation period from April 2009 to March 2014. The aim of the project was to follow up on cohorts from the point where vehicle finance loans originated to either default or early settlement events and compare survival and logistic modeling methodologies. As evidenced by the empirical Kaplain Meier survival curve, the data typically had long term survivors with heavy censoring as at March 2014. Cause specific Cox regression models were fitted and an adjustment was made for each model, to accommodate a proportion p of long term survivors. The corresponding Cumulative Incidence Curves were calculated per model, to determine probabilities at a fixed horizon of 48 months. Given the complexity of the consumer credit lifetime data at hand, we investigated how logistic regression methods would compare. Logistic regression models were fitted per event type. The models were assessed for goodness of fit. Their ability to differentiate risk were determined using the model Gini Statistics. Model assessment results were satisfactory. Methodologies were compared for each event type using Receiver Operating Characteristic curves and area under the curves. The Results show that survival methods perform better than logistic regression methods when modelling lifetime data in the presence of competing risks and long term survivors.
An approach for intrusion detection using fuzzy feature clustering

This work discusses the approach for intrusion detection and classification by devising a membership function, inspired from [43] and is used in this work to carry the dimensionality reduction of processes present in the training set. The reduced process representation is then used to perform classification and prediction for detecting intrusion. The reduced representation of processes retains the system call distribution same as the initial process representation.
Cracks in the Rainbow: Group Commonality as a Basis for Latino and African-American Political Coalitions

The focus of this article is on mass attitudes and the propensity of blacks and Latinos to build electoral coalitions. The theoretical argument is that perceived commonality between Latinos and African-Americans is essential to constructing mass political alliances. Using recent public opinion data, this research explores the levels of perceived commonality between blacks and Latinos and in particular studies the process by which Latinos come to feel close to African-Americans. This article tests four main hypotheses: pan-Latino affinity, acculturation, perceived discrimination, and racial identity. Findings suggest that pan-Latino affinity is a robust predictor of Latino/black commonality, but that long-term Latino political acculturation, in its current form, is unlikely to result in particularly high levels of closeness to blacks. The conclusion of the article points to the important role that Latino leadership and political organizations play in promoting strong pan-ethnic identities and suggests that the prospects for future coalitions between African-Americans and Latinos rest, in part, on the development of these more inclusive Latino orientations.
Effect of the Properties of Gold Wire on the Ability of Low-looped Wire Bonding

With the advents and applications of modern packages that employ very thin, die stacking or multi-tiered technologies, low-looped wire bonding with conventional gold wire attracted more attentions. The effect of the size and type of gold wire on the bonding quality, low-looped ability were studied and analyzed. After the serial experiments, such as ball pull test, ball shear test, HAZ length measurement, on the bonding ability of 0.6~1.2 mil gold wire , it could be found that larger gold wire diameter could achieve better mechanical performance, smaller electrical resistance, and longer HAZ which worsens the low-looped ability. Under the integrated and compromised consideration on material cost, mechanical performance, low-looped ability and electrical property of different size gold wire, 1.0 mil gold wire was recommended. Finally the compare tests including ball pull test, ball shear test, HAZ height test and KOH cratering test on the 1st bonding pad on three types of gold wire with diameter 1.0mil from different supplier were finished to analyze the effect of gold wire type on the low-looped bonding ability, and an optimizing gold wire type was selected
Effects of the Interaction between Race and Urbanization on Votes of Southern Congressmen

The urbanization and racial composition of congressional districts have often been used separately to explain southern members' voting behavior. This study, however, examines the possibility that these sociodemographic forces may interact to induce southern legislators to cast their roll-call votes in a more liberal direction. Using ordinary least squares regression, the author finds that this joint effect is a powerful predictor of liberal voting. Further analysis of districts in the deep South alone also supports the hypothesis of interaction. The findings suggest that southern Democrats representing urban districts with a sizable or diversified minority population tend to be the most liberal of the southern congressional delegation.
Osteoblast-like cell attachment and proliferation on turned, blasted, and anodized titanium surfaces.

PURPOSE The purpose of this study was to investigate the cellular activities of MG63 osteoblast-like cells on modified titanium surfaces. MATERIALS AND METHODS MG63 osteoblast-like cells were cultured on titanium disks (n = 20 in each group) with turned, resorbable blast media (RBM)-treated, or anodized surfaces. The surfaces of commercially available implants of Osstem (Osstem Implant) were reproduced for the titanium disks. The morphology of cells cultured on these disks was examined using scanning electron microscopy. X-ray photoelectron spectroscopy (XPS) was employed for the analysis of surface chemistry. Specimens were also evaluated with an initial cell adhesion assay to compare initial adhesion, with a methyl tetrazol sulfate (MTS) assay to compare the proliferation ability, and with an alkaline phosphatase (ALP) assay to compare the differentiation ability. Statistical significance of the differences was determined using the Kruskal-Wallis test for the cell adhesion assay and analysis of variance for the MTS and ALP assays. RESULTS Attached cells with more defined lamellopodia and flattened morphology were observed on the anodized and RBM surfaces than on the turned surfaces. The titanium surfaces were all oxidized as titanium oxide and polluted by carbon determinants, as determined by XPS. Anodized titanium surfaces exhibited calcium and phosphorus peaks. Initial cell attachment activity, cell proliferation activity, and ALP activity were higher on the anodized surfaces than on the other surfaces. Cell differentiation on the anodized surfaces at culture day 10 was significantly higher (P < .05) than on the other surfaces. CONCLUSIONS Surface treatment by anodization may improve initial attachment of cells, proliferation ability, and differentiation activity, which play important roles in providing better osseointegration of implants. More rapid and stronger osseointegration of implants may make it possible to offer the best anchorage and shorten the healing time required prior to functional loading.
Does Binary Classification of Motivation Carry Weight (Note 1)

With the population of postgraduates increasing in China, their academic study has attracted the attention of second language acquisition researchers. But the research into postgraduates’ motivation and autonomy is unfortunately scarce. This study explores the relationship between learning motivation and learner autonomy among English-major postgraduates based on the questionnaire administered to 117 participants. In view of the complicatedness of the postgraduates’ academic study, both intrinsic motivation and extrinsic motivations were further divided into two types. The results show that: 1) four types of motivation differ significantly and the strongest is motivation for job; 2) although each type of motivation positively correlates with the perceived autonomy, yet only type of intrinsic motivation and one type of extrinsic motivation has predictive power for the perceived autonomy. It indicates that binary classification of motivation does not work well in predicting the postgraduates’ perceived autonomy.