Miracle-dz/UniFAR-FTUs huggingface dataset:
QUELLE DEVRAIT ÊTRE L'ALLURE DES DISTRIBUTIONS DE RÉSULTATS NON MANIPULÉS ?

In asserting that the number of firms reporting small profits is abnormally high, thus suggesting that earnings management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for unmanaged earnings. This has never in fact been demonstrated. This article seeks to confirm this assumption through a laboratory experiment, and also sets out to identify the general distribution pattern to be expected for unmanaged earnings. Normal distribution does not appear to be a good fit. The study's results also highlight the existence of downward management of earnings by firms with higher-than-average profits.
SmartCalculator: The individual and general cost-saving potential of dynamic electricity rates

In this paper, we propose the use of SmartCalculator, an application that can determine the cost-saving potential of dynamic electricity rates from individual energy-load profiles as compared with static rates. The objective of SmartCalculator is to determine the cost-saving potential - for individuals and in general - of dynamic electricity rates. Customers are often unsure about their energy-usage pattern, the changing market prices of energy and their possibility of altering their usage behavior to produce savings. SmartCalculator allows users to upload their own energy-load profiles (measured with commodity smart-metering/monitoring hardware) and calculates the cost-saving potential based on market data. The calculation of 86 individual load profiles demonstrates the usefulness of our concept. It shows clearly whether dynamic electricity rates should be used.
Pediatric Hospitalists: Quality Care for the Underserved?

Despite the rapid growth in pediatric hospitalist services, there is little empiric information about the impact of pediatric hospitalists. This study compared process and outcome variables related to the inpatient care of 182 pediatric patients, half of whom were cared for by hospitalists and half by their primary care providers ( P CP). Results indicated that, while hospitalists cared for patients of substantially lower socioeconomic status, they delivered care more economically for patients with asthma, with no significant differences in rates of return to the emergency room or rehospitalizations. Children in both services demonstrated equivalent levels of returning to their PCP for follow-up visits and were in equally good health 1 month after discharge. Additionally, no negative impact was evident on patient satisfaction at discharge; in fact, the hospitalists' patients were more satisfied with aspects of their care. Hospitalists may, therefore, provide a vital service by ensuring quality inpatient care for low-income children.
Generation and Characterization of Immortalized Human Microglial Cell Lines: Expression of Cytokines and Chemokines

Microglia are a major glial component of the central nervous system (CNS), play a critical role as resident immunocompetent and phagocytic cells in the CNS, and serve as scavenger cells in the event of infection, inflammation, trauma, ischemia, and neurodegeneration in the CNS. Studies of human microglia have been hampered by the difficulty of obtaining sufficient numbers of human microglia. One way to circumvent this difficulty is to establish permanent cell lines of human microglia. In the present study we report the generation of immortalized human microglial cell line, HMO6, from human embryonic telencephalon tissue using a retroviral vector encoding myc oncogene. The HMO6 cells exhibited cell type-specific antigens for microglia-macrophage lineage cells including CD11b (Mac-1), CD68, CD86 (B7-2), HLA-ABC, HLA-DR, and ricinus communis agglutinin lectin-1 (RCA), and actively phagocytosed latex beads. In addition, HMO6 cells showed ATP-induced responses similar to human primary microglia in Ca2+ influx spectroscopy. Both human primary microglia and HMO6 cells showed the similar cytokine gene expression in IL-1beta, IL-6, IL-8, IL-10, IL-12, IL-15, and TNF-alpha. Using HMO6 cells, we investigated whether activation was induced by Amyloid-beta fragments or lipopolysaccharide (LPS). Treatment of HMO6 cells with Amyloid-beta 25-35 fragment (Abeta(25-35)) or Amyloid-beta 1-42 fragment (Abeta(1-42)) led to increased expression of mRNA levels of cytokine/chemokine IL-8, IL-10, IL-12, MIP-1beta MIP-1, and MCP-1, and treatment with LPS produced same results. Expression of TNF-alpha and MIP1-alpha was not detected in unstimulated HMO6 cells, but their expression was later induced by long-term exposure to Abeta(25-35) or Abeta(1-42.) ELISA assays of spent culture media showed increased protein levels of TNF-alpha and IL-8 in HMO6 cells following treatment with Abeta(25-35) or LPS. Taken together, our results demonstrate that treatment of human primary microglia and HMO6 immortalized human microglia cell line with Abeta(25-35), Abeta(1-42) and LPS upregulate gene expression and protein production of proinflammatory cytokines and chemokines in these cells. The human microglial cell line HMO6 exhibits similar properties to those documented in human microglia and should have considerable utility as an in vitro model for the studies of human microglia in health and disease.
Nutrition and labor productivity in agriculture: Estimates for rural

Using panel data for rural South India, a fixed-effects individual wage equation and farm production function are estimated that have calorie intake and nutritional status (weight-for-height) of workers as their arguments. Neither market wages, nor farm output, are observed to be responsive to changes in the daily energy intake of workers. However, both are highly elastic with respect to weight-for-height. These results suggest that, while the human body can adapt to inadequate nutrition in the short run, it cannot adapt as readily to chronic malnutrition that eventually results in loss of weight-for-height. Copyright 1988 by MIT Press.
Protein trans-Acting Factors Involved in Ribosome Biogenesis in Saccharomyces cerevisiae

The synthesis of ribosomes is one of the major cellular activities, and in eukaryotes, it takes place primarily, although not exclusively, in a specialized subnuclear compartment termed the nucleolus (125, 155). There, the rRNA genes are transcribed as precursors (pre-rRNAs), which undergo processing and covalent modification. Maturation of pre-rRNAs is intimately linked to their assembly with the ribosomal proteins (r-proteins). These processes depend on various cis-acting elements (6, 188), and they require a large number of nonribosomal protein trans-acting factors (97, 174, 193). Experimental evidence suggests that the basic outline of ribosome synthesis is conserved throughout eukaryotes. However, most of our knowledge comes from the combination of molecular genetic and biochemical approaches in the yeast Saccharomyces cerevisiae. This minireview is aimed at giving an insight into the functions of the many protein trans-acting factors involved in ribosome biogenesis in S. cerevisiae.
Economic impact of visitor spending at the Cape Argus Pick 'n Pay Cycle Tour

Sport events have become big business as countries as well as cities are competing fiercely to host major events. The purpose of this article is to determine the economic impact of visitor spending during the annual Cape Argus Pick ’n Pay Cycle Tour. Direct spending was determined based on a survey consisting of 583 respondents, while the impact of their spending was modelled using the Western Cape Sectoral Accounting Matrix. The results show that the event generates approximately R131 million via visitor spending, and that 1 400 jobs depend on the event. Some of the reasons for the economic success of the event include: the variety of participants that it attracts, the low cost of infrastructure development and the increased length of stay by participants.
POWER OPTIMIZED FM 0 / MANCHESTER ENCODER USING SOLS AND CLOCK GATING TECHNIQUE 1

The main objective of this project is to design a low power and reusable FM0/Manchester encoder for DSRC applications. Fully reused VLSI architecture using (similarity-oriented logic simplification) SOLS technique for both FM0 and Manchester encodings are proposed. Dedicated short-range communication is one-way or twoway short-range to medium-range wireless communication channels specifically designed for automotive use and a corresponding set of protocols and standards. The SOLS technique eliminates the limitation on hardware utilization by two core techniques: area compact retiming and balance logic-operation sharing. The balance logic-operation sharing efficiently combines FM0 and Manchester encodings with the identical logic components. Further, this project is enhanced by using clock gating technique to reduce the power consumption in memory organization.The power supply will be provided for corresponding accessed rows only.We have carried the simulation and verified the results using ISE simulator and synthesis is done on the XILINX ISE.
The connection of the stakeholder cooperation intensity and team agility in software development

Today agile software development methods are used to create new systems, applications, and services in a wide range of industries. This paper analyzes the differences in stakeholder cooperation intensity for different levels of agile development. Two teams used a stakeholder identification framework to identify stakeholders' involvement for the new software system development. The teams are also measured by two industry agile measurement tests. The results show a connection between the level of agility and stakeholder cooperation intensity; and interestingly, the increase in intensity is with technical stakeholders, rather than with business people and customers as literature has suggested.
Undifferentiated (Embryonal) Sarcoma of the Liver: Clinical and Pathologic Study of 16 Cases with Emphasis on Immunohistochemical Features

Undifferentiated (embryonal) sarcoma of the liver is a primitive mesenchymal neoplasm with predilection for individuals in the first 2 decades of life. In this study (10 boys, 6 girls), children in the age range of 6–10 years were most commonly affected (63%). Clinical features most frequently noted on presentation were abdominal pain or a palpable mass. In two cases there was cardiac involvement caused by invasion of the inferior vena cava with extension into the right atrium and ventricle; both children died of progressive dyspnea from tumor embolization to the lungs. One patient was a member of a kindred with the cancer family syndrome (Li-Fraumeni syndrome). There were 13 tumor-related deaths (86% mortality); one child was alive with recurrent tumor in the upper abdomen. Complete surgical resection was attempted in 10 of 15 children who underwent exploratory laparotomy; 2 were alive and well 1 and 5 years later, whereas 1 patient had a recurrence in the upper abdomen 3 years after diagnosis. Ultrastructural study (five cases) and immunohistochemistry (11 cases) supported a mesenchymal origin for the tumor, but failed to identify any diagnostic immunophenotype or specific line of differentiation. Coexpression of vimentin and cytokeratin was seen in three cases. Prompt detection of this aggressive tumor with complete surgical resection is the key to a successful outcome, but this is very difficult to achieve. Recent experience suggests that aggressive adjuvant chemotherapy may improve survival in some cases.
The management of antiplatelet therapy in acute coronary syndrome patients with thrombocytopenia: a clinical conundrum

Dual antiplatelet therapy (DAPT) consisting of aspirin and a P2Y 12 receptor antagonist is a fundamental component of acute coronary syndrome (ACS) management, with longstanding endorsements by both 1,2 Dual antiplatelet therapy reduces the risk of both stent thrombosis and spontaneous ischaemic events, at the cost of an increased bleeding risk. 3,4 The management of antiplatelet therapy in ACS patients with thrombocytopenia poses a particular challenge for physicians, as they are at higher risk of both bleeding and, paradoxi-cally, ischaemic
A Comparison Between the Methods of Apportionment Using Power Indices: the Case of the us Presidential Elections

In this paper we compare five well-known methods of apportionment, advanced respectively by Adams, Dean, Hill, Webster and Jefferson. The criterion used for this comparison is the minimization of the distance between a power vector and a population vector. Power is measured with the well-known Banzhaf power index; the populations are those of the constituent states of the U.S.A. We first explain the conditions under which this comparison has plausibility. We then compare apportionment methods in terms of their capacity to move power in states closer to their populations. The election of the U.S. President by an electoral college is studied by examining 22 censuses since 1790. Our analysis is largely based on that used in the book by Balinski and Young [2001]. The empirical findings are linked to theoretical results.
DISEÑO DE UN MODELO DE DIRECCIÓN POR COMPETENCIAS BÁSICAS DISTINTIVAS PARA LAS PYMES EXPORTADORAS DE LA CIUDAD DE MEDELLÍN

El presente trabajo permite reconocer el modelo de direccion por competencias basicas distintivas (DCBD),como herramienta para que las pymes exportadoras de Medellin puedan medir su competitividad internacional,a partir de los recursos, competencias y capacidades existentes en su estructura administrativa y organizacional.Para ello se disena un modelo de tipo cualitativo no probabilistico que combina escalas de medicion de linkertcon otras de diferencial semantico, cuyo producto es una matriz que permite clasificar la competencia esencialen tres categorias: valiosa, rara y exclusiva. De esta manera, las empresas pueden conocer que tan preparadasse encuentran, en terminos de sus recursos y capacidades, para internacionalizarse. El factor innovador deesta herramienta consiste en adicionar a los modelos de competencias basicas distintivas la orientacion haciala internacionalizacion
Ionizing radiation exposure and cancer risk among Norwegian nurses

The influence of occupational exposure to ionizing radiation on risk of radiation-related cancers was studied among Norwegian nurses. A cohort of 43 316 nurses who graduated between 1914 and 1984, and were registered by the Norwegian Board of Health's registry of nurses, was followed up from 1953 through 2002 by linkage to the Norwegian Cancer Registry by unique personal identification numbers. Indicators of radiation exposure were developed from data on work history. Internal analyses were performed with Poisson regression, according to time since first potential radiation exposure, duration of exposure, and period of first exposure, using unexposed nurses as reference group. No clear association was found between exposure to ionizing radiation and cancers of the breast, thyroid, ovary, or leukemia, malignant melanoma or other skin cancer. Increased risk of lung cancer was found in the subgroups of nurses first exposed after 1950 (rate ratio=1.47, 95% confidence interval: 0.97–2.23, 26 cases), and in nurses with less than 20 years since first exposure (rate ratio=3.41, 95% confidence interval: 1.67–6.99, 9 cases), but the most likely explanation was confounding by smoking. No firm evidence that nurses potentially exposed to ionizing radiation had increased risk of radiation-related cancer was found.
Financial Rating of European Technology Companies: An International Comparison

The purpose of this study is to investigate possibilities to uniform financial rating of technology companies in Europe from the perspective of a potential investor. The data consist of financial statements of 6,370 companies from seventeen European countries and the US in 1993-1996. The data from 1994-1996 are used to measure three-year success and the data from 1993 to predict this success. Success is measured by the principal factor of six performance measures. Country risk, percentage change in GDB, size, and eight financial ratios calculated for 1993 are used as predictors of success in the binary logistic analysis. Copyright Blackwell Publishers Ltd 2002.
The creation of European regulatory agencies and its limits: a comparative analysis of European delegation

Agency creation at the European Union (EU) level differs from that at the national one. European regulatory agencies (ERAs) have limited formal powers and separation from other actors, resembling networks rather than stand-alone agencies. ERAs for economic regulation have been created later and in smaller numbers than for social regulation. Using a historical rational analysis, this paper argues that past delegations to other non-majoritarian institutions at the EU and national levels condition the creation of European agencies. The Commission has defended its existing role and powers, accepting ERAs when they aid its strategy to increase its own reach and ensuring that it has many controls over them. When member states have created independent regulatory agencies (IRAs), those IRAs have defended their autonomy and resisted strong ERAs. Formalized EU networks of IRAs have hindered the establishment of powerful ERAs and when created, ERAs have involved layering and conversion of those networks. Hence formal delegation to ERAs has been limited and uneven.
Sectoral credit risk in the euro area

This article outlines a method to compute market-based corporate default risk indicators at sectoral level and evaluates systemic and idiosyncratic determinants of default risk. This approach takes into account observed and unobserved common factors and the presence of different degrees of cross-section dependence in the form of economic proximity. The results contribute to the fi nancial stability literature with a contingent claims approach to a sector-based analysis with a less dominant macro focus while being compatible with existing stress-testing methodologies in the literature. A disaggregated analysis of the different corporate and fi nancial sectors allows for a more detailed assessment of specifi cities in terms of sectoral risk profi le, i.e. heterogeneity of business models, risk exposures and interaction with the rest of the macro environment.
Can your genes make you more prone to pneumococcal disease?

The pneumococcus & humans: colonization versus invasive disease Streptococcus pneumoniae (the pneumococcus) is the most common cause of community -acquired pneumonia in Europe and the USA, and more than 1 million children under 5 years of age worldwide die from pneumococcal disease each year [1,2]. Intermittent, asymptomatic colonization of the nasopharynx by S. pneumoniae is common in the general population, and a key question is why only a minority of colonized individuals develop life-threatening invasive disease (defined by the isolation of S. pneumoniae from a normally sterile site) [3]. As with other infectious diseases, the likelihood of developing clinical disease following exposure typically reflects an interaction between microbial factors (such as pneumococcal serotype and other virulence factors) and acquired and genetic host factors. Acquired host risk factors for the development of invasive pneumo coccal disease (IPD) are well described and include extremes of age, cigarette smoking, malnutrition and comorbidities such as HIV infection [4–7]. However, study of the possible role of host genetic variation in susceptibility to IPD has been neglected until recently.
Some Evidence on the Adjustment of Producer Prices

We document producer price adjustment using a low-inflation micro price dataset. On average 24% of prices adjust each month, with an average increase/decrease of 6%. Producer prices adjust more frequently than consumer prices, but their size of adjustment is typically smaller. Sectoral heterogeneity in the frequency of price adjustment is strongly related to heterogeneity in the cost structure. Fluctuations in aggregate producer price inflation occur to a large extent through variation in the relative share of upward and downward price adjustment.
Phosphorylated BvgA is sufficient for transcriptional activation of virulence‐regulated genes in Bordetella pertussis.

In Bordetella pertussis the expression of virulence factors is coordinately regulated by the BvgS and BvgA proteins, members of the bacterial two‐component signal transduction family, BvgS being the transmembrane sensor and BvgA the regulator. Activation of virulence gene expression requires phosphorylation of BvgA. On the basis of observed differences in the regulation of individual genes, the existence of accessory regulators has been postulated. They were supposed to be necessary for expression of genes encoding adenylate cyclase toxin (cya) and pertussis toxin (ptx), but not required for the expression of fha, encoding filamentous hemagglutinin. To clarify this issue we investigated the mechanism of activation of the BvgAS‐controlled genes by performing in vitro run‐off transcription experiments. We show, using purified RNA polymerase of B.pertussis, that phosphorylated BvgA is sufficient for transcriptional activation of the major virulence genes, thus providing good evidence that BvgA regulation operates directly with the transcription initiation machinery at the promoters of the virulence genes without a requirement for accessory activators. In addition, our results indicate that activation of the different promoters may involve distinct mechanisms. We suggest that the previously observed differences in regulation of individual virulence‐associated genes reflect differences in the phosphorylation state of BvgA.
Education plc: Understanding Private Sector Participation in Public Sector Education

© 2007 Stephen J. Ball. All rights reserved. Is the privatisation of state education defendable? Did the public sector ever provide a fair education for all learners? In Education plc, Stephen Ball provides a comprehensive, analytic and empirical account of the privatisation of education. He questions the kind of future we want for education and what role privatisation and the private sector may have in that future. Using policy sociology to describe and critically analyse changes in policy, policy technologies and policy regimes, he looks at the ethical and democratic impacts of these changes and raises the following questions: Is there a legitimacy for privatisation based on the convergence of interests between business and the 'third way' state? Is the extent and value of private participation in public education misunderstood? How is the selling of private company services linked to the remodelling of schools? Why have the technical and political issues of privatisation been considered but ethical issues almost totally neglected? What is happening here, beyond mere technical changes in the form of public service delivery? Is education policy being spoken by new voices? Drawing upon extensive documentary research and interviews with senior executives from the leading 'education services industry' companies, the author challenges preconceptions about privatisation. He concludes that blanket defence of the public sector as it was, over and against the inroads of privatisation, is untenable, and that there is no going back to a past in which the public sector as a whole worked well and worked fairly in the interests of all learners, because there was no such past. This book breaks new ground and builds on Stephen Ball's previous work on education policy. It should appeal to those researching and studying in the fields of social policy, policy analysis, sociology of education, education research and social economics.