Miracle-dz/UniFAR-FTUs huggingface dataset:
DISCUSSION OF The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia

ABSTRACT: Studying the impact of mandatory IFRS adoption on accounting quality in Australia provides a point of reference for comparison to other IFRS-adopting countries. It could also guide the process of transition for countries considering IFRS adoption. Similar to previous research, Chua et al. (2012) use earnings management, early loss recognition, and value relevance to surrogate accounting quality. The study concludes that there is accounting quality improvement as a result of less earnings management, early loss recognition, and increased value relevance. Although the reasons for the results are unexplored, this conclusion, similar to other prior research, is based on disputable interpretations that greater conservatism and lower earnings management reflect higher accounting quality.
Vertical Distribution of Methanogens in the Anoxic Sediment of Rotsee (Switzerland)

ABSTRACT Anoxic sediments from Rotsee (Switzerland) were analyzed for the presence and diversity of methanogens by using molecular tools and for methanogenic activity by using radiotracer techniques, in addition to the measurement of chemical profiles. After PCR-assisted sequence retrieval of the 16S rRNA genes (16S rDNA) from the anoxic sediment of Rotsee, cloning, and sequencing, a phylogenetic analysis identified two clusters of sequences and four separated clones. The sequences in cluster 1 grouped with those of Methanosaeta spp. , whereas the sequences in cluster 2 comprised the methanogenic endosymbiont ofPlagiopyla nasuta. Discriminative oligonucleotide probes were constructed against both clusters and two of the separated clones. These probes were used subsequently for the analysis of indigenous methanogens in a core of the sediment, in addition to domain-specific probes against members of the domains Bacteria andArchaea and the fluorescent stain 4′,6-diamidino-2-phenylindole (DAPI), by fluorescent in situ hybridization. After DAPI staining, the highest microbial density was obtained in the upper sediment layer; this density decreased with depth from (1.01 ± 0.25) × 1010 to (2.62 ± 0.58) × 1010 cells per g of sediment (dry weight). This zone corresponded to that of highest metabolic activity, as indicated by the ammonia, alkalinity, and pH profiles, whereas the methane profile was constant. Probes Eub338 and Arch915 detected on average 16 and 6% of the DAPI-stained cells as members of the domains Bacteriaand Archaea, respectively. Probe Rotcl1 identified on average 4% of the DAPI-stained cells as Methanosaeta spp. , which were present throughout the whole core. In contrast, probe Rotcl2 identified only 0.7% of the DAPI-stained cells as relatives of the methanogenic endosymbiont of P. nasuta, which was present exclusively in the upper 2 cm of the sediment. Probes Rotp13 and Rotp17 did not detect any cells. The spatial distribution of the two methanogenic populations corresponded well to the methane production rates determined by incubation with either [14C]acetate or [14C]bicarbonate. Methanogenesis from acetate accounted for almost all of the total methane production, which concurs with the predominance of acetoclastic Methanosaeta spp. that represented on average 91% of the archaeal population. Significant hydrogenotrophic methanogenesis was found only in the organically enriched upper 2 cm of the sediment, where the probably hydrogenotrophic relatives of the methanogenic endosymbiont of P. nasuta, accounting on average for 7% of the archaeal population, were also detected.
Trellis based Extended Min-Sum for decoding nonbinary LDPC codes

In this paper, we propose a new method to implement the Extended Min-Sum (EMS) algorithm based on trellis representation of inputting messages to the check node. The original EMS reduces the decoding complexity by choosing only nm most reliable values and by introducing the idea of configuration sets conf(nm, nc), where nc is the number of deviations from the most reliable output configuration. We propose to work directly on the deviation space by building a configuration trellis based on delta messages, which serves as a new reliability measure. The algorithm is called trellis-EMS (T-EMS). By using the new trellis representation, only nc+1 minimum values from each row of the trellis need to be considered, which reduces the ordering complexity. The trellis representation in the deviation space also reduces the number of output configurations tested, without any performance degradation. Our method is especially suitable for moderate field size q and large check node degree nonbinary LDPC codes.
A Review of the Aesthetic Treatment of Abdominal Subcutaneous Adipose Tissue: Background, Implications, and Therapeutic Options

BACKGROUND The demand for aesthetic body sculpting procedures has expanded precipitously in recent years. Subcutaneous adipose tissue (SAT) deposits of the central abdomen are especially common areas of concern for both males and females. OBJECTIVE To review the available literature regarding the underlying pathophysiology of subcutaneous fat accumulation in the abdominal area and available treatment options. METHODS A MEDLINE and Google Scholar search was performed accordingly. RESULTS The preferential accumulation of SAT in the central abdomen is attributable to the reduced lipolytic sensitivity of its adipocytes. A number of therapeutic options are available for the treatment of central abdominal adiposity. Cryolipolysis, high-intensity focused ultrasound, nonthermal ultrasound, radiofrequency, and injection adipolysis lead to adipocyte destruction through multiple different mechanisms. Nonablative modalities such as injection lipolysis mobilize fat stores from viable adipocytes, although its effects may be curtailed in obese patients. Liposuction through tumescent technique, however, mechanically extricates SAT. CONCLUSION Although tumescent liposuction remains the gold standard for SAT removal, less invasive ablative and nonablative options for targeting localized deposits of adipose tissue now permeate the aesthetic marketplace. Limited results associated with these modalities mandate multiple sessions or combination treatment paradigms.
Tourism Destination Image, Satisfaction and Loyalty: A Study in Ixtapa-Zihuatanejo, Mexico

ABSTRACT The aim of this paper is to analyse the causal relationships among three key variables in tourism marketing: image, satisfaction and loyalty. It analyses the specific case of a tourism destination, approaching it not only from a cognitive perspective but also from an emotional one. It thus attempts to incorporate the experiential view into a construct such as the image of the tourism destination. Some hypotheses are put forward and tested in an empirical study of 140 American tourists visiting Ixtapa-Zihuatanejo (Mexico). Four dimensions of the tourism destination image are identified: natural resources, service quality, entertainment and affective image. The study demonstrates that the affective image is the main antecedent of loyalty.
An investigation into the financial barriers facing women entrepreneurs operating in SMMEs in Tshwane, South Africa

The South African women emancipation policy statement and gender equality are critical tools established by government to eradicate poverty among entrepreneurs operating in small business. Khula was established to act as a financial wholesaler to emerging entrepreneurs who needed finance to start and grow businesses. The Small Enterprise Development Agency was established to provide training needs to small business operators. Lack of finance is a major stumbling block to women entrepreneurs reaching their full economic potential in South Africa. Financial collaterals are barriers for women operating in SMMEs in Tshwane. The objective of the study was to investigate the financial barriers facing women entrepreneurs in Tshwane when starting or growing businesses. In order to achieve the results a structured questionnaire and interviews were used as method of collecting data. A sample of 300 women operating SMMEs in six townships of the Tshwane metropolitan area was analysed per a quota of 50 businesses per township. The results indicate that women entrepreneurs lack the financial collateral that is demanded by financial institutions when applying for finance to start or grow their business.
Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?

The general theme of examining components of earnings is of interest to both practitioners and academics, given its potential for allowing investors and analysts to more precisely forecast earnings and estimate firm value. For U.S. multinational firms, prior research indicates that while the foreign and domestic earnings components are value relevant, the market fails to fully incorporate the higher persistence of foreign earnings. However, findings of potential market mispricing can be attributed to alternative explanations such as unidentified risk factors or flaws in research design. In this study, we seek to circumvent these concerns by examining whether financial analysts (who are deemed to be sophisticated users of financial statements and act as intermediaries between companies and investors) fully incorporate the time-series properties of foreign and domestic earnings in formulating their earnings forecasts. Similar to market-based studies, we find that analysts do distinguish between foreign and domestic earnings. However, we find that analysts also fail to fully incorporate the higher persistence of foreign earnings. Finally, we find that analysts' underestimation of foreign earnings persistence appears to parallel the similar finding at the market level. We discuss how our findings relate to the prior literature, and what they imply for accounting research and practice. Specifically, our study complements previous research which appears to undermine the notion of an efficient market. Also, we find that analysts' bias is in the direction of lowering earnings expectations by underestimating the persistence of foreign earnings, which suggests that collusion with management to inflate earnings expectations is not a plausible explanation for the bias. Collectively, our findings suggest analysts' lack of effectiveness as information intermediaries.
THE FIRST STEP TOWARD A THEORY OF THE ENTREPRENEURIAL CAREER

Through the use of structural equation modeling (SEM), on data obtained from the Panel Study of Entrepreneurial Dynamics (PSED), this research takes the first step toward developing a theory of the entrepreneurial career. Building on research from the areas of entrepreneurial traits, career development, and occupational choice, a theoretically-based model is presented and tested. Results support the differentiation of entrepreneurs from those with no current entrepreneurial intentions, representing an important first step in defining the entrepreneurial career.
Estimating Team Strength in the NFL

For NFL football fans, comparing team abilities and speculating on the outcomes of team matchups is one of the most enjoyable aspects of following the game. The comparison of teams can be a source of intense argument, with discussions commonly peppered with anecdotes and cherry-picked information to support the contention of one team being better than another. Various web sites promote a semblance of scientific rigor by computing power rankings, numerical team ratings, and other related quantities that are ostensibly reliable measures of team strength. But if interest centers on a serious study of NFL team strength, how can we appeal to a solid statistical foundation to measure ability and predict game outcomes?
Serum growth hormone binding protein and hepatic GH binding sites in the Lewis dwarf rat: effects of IGF-I and GH.

A radioimmunoassay (RIA) for the rat growth hormone binding protein (GHBP) was developed using a synthetic peptide (corresponding to the hydrophilic carboxyl-terminal sequence of mouse GHBP) as standard and a monoclonal antibody (MAb 4.3) reactive with this peptide as the primary antibody. The values for GHBP concentration obtained for normal rats using this assay compare favourably with those obtained by gel filtration and ELISA methods. The concentration of GHBP in normal male rats at 11 weeks of age (680 +/- 30 ng/ml, SEM, n = 9) was significantly less than the concentration in normal females (943 +/- 47 ng/ml, SEM, n = 25). In 11-week-old dwarf male rats the concentration of GHBP was 423 +/- 35 ng/ml (n = 8); less than in dwarf females (542 +/- 32, P < 0.05, n = 9) and normal males (680 +/- 30, P < 0.001, n = 9). The GHBP concentration in dwarf rats was not age-dependent, whereas in normal females the concentration of GHBP increased with age. The availability of an RIA which is not susceptible to interference by endogenous GH, will facilitate further studies on hormonal and nutritional regulation of the rat GHBP. The assay was applied to studying the effects of IGF-I infusion (240 micrograms/day for 1 week) and GH injection (65 micrograms/100 g body weight, twice daily for 1 week and 4 weeks) on the serum concentration of GHBP in 11-week-old Lewis dwarf rats. Hepatic GH binding sites were also measured in desaturated membranes from the same animals. (ABSTRACT TRUNCATED AT 250 WORDS)
Cost efficiency and value driver analysis of insurers in an emerging economy

This study investigated cost inefficiencies and its relationship with value drivers of insurers in United Arab Emirates (UAE). The study revealed that there were 21-33% cost inefficiencies in these insurers under different model specifications of stochastic frontier and DEA; value drivers such as lower leverage risk, lower capital risk significantly improved cost efficiencies consistent with Basel II norms; ROE positively influenced cost efficiencies with further trade off between increased profit margin, decreased asset utilization and|or reduced equity multiplier by the insurer managements to achieve a target-ROE; and the trend of cost efficiency was improving during 2000-2004. The study suggests that stock insurers could overcome their cost inefficiencies through adoption of efficient measures such as risk mapping of clients, risk prioritization besides ALM techniques. The study has direct implications for individual and institutional investors in making their portfolio investment decisions in insurance sector, policymakers, and regulators to closely monitor inefficient insurers consistent with Basel II norms. Copyright © 2008 John Wiley & Sons, Ltd.
Life-time portfolio selection model

In the field of financial economics, many researchers have developed optimal portfolio selection models. Unfortunately, those models cannot be implemented directly by investors since the coefficient of risk aversion is an exogenous variable. However, even if investors have no idea about their attitudes toward risk, investors might specify a maximum probability of failing to reach a specific portfolio threshold. According to this argument, we regard stop-loss level as portfolio threshold and penetrate the attitude towards risk through the stop-loss level. Then, we can achieve investor’s optimal life-time portfolio selection model. Key words: Dynamic asset allocation, portfolio optimization, value-at-risk, stop-loss.
One Quarter of Humanity: Malthusian Mythology and Chinese Realities. By James Z. Lee and Wang Feng. [Cambridge, MA and London: Harvard University Press, 1999. xiii+248 pages. £12.95. ISBN 0-674-0709-3.]

This short, provocative, and important book makes two major claims: first, that the low fertility that is well documented for historical Chinese populations is due to rational demographic decision-making rather than to environmental stress; and secondly, that the source of this rational decision-making is the fundamental prevalence of collective authority in China, as opposed to the fundamental emphasis on individual rights in the West.
Metformin-carbonic anhydrase interaction facilitate lactate accumulation in type 2 diabetes

Metformin has emerged as the most widely prescribed antidiabetic medication for the management of type 2 diabetes. Among the widely accepted mode of its action, is reduction of hepatic glucose production. The risk of lactic acidosis is common with metformin usage. Recent data revealed that Metformin, in addition to its glucose reduction action, might be responsible for specifically inducing lactic acidosis. The present review can help us explore the possible mechanism by which this process occurs in order to develop means of avoiding lactic acidosis. Metformin exerts its action, by inhibiting hepatic gluconeogenesis. Carbonic anhydrase a ubiquitous Zinc metalloenzyme has been found to not only facilitate in/out flux of lactate through monocarboxylate transporters across cells, but also to be responsible for the provision of bicarbonate for the first step of hepatic gluconeogenesis. Thus inhibition of carbonic anhydrase will results in defective provision of bicarbonate for hepatic glucose production and hence low blood glucose. Metformin decreases hepatic lactate uptake, through yet to be fully explained mechanism, however, these effects require further investigation. Here, the role of carbonic anhydrase in lactate transport and the rise in blood lactate level upon carbonic anhydrase inhibition has been discussed. New understanding of the carbonic anhydrase inhibition action of metformin in the liver and the implications of carbonic anhydrase inhibition has been discussed and will be important in design and development of novel antidiabetic drugs. Google scholar database search was performed using the following terms: “metformin”, “gluconeogenesis”, “carbonic anhydrase”, “lactate”. There was no restriction on the year the paper was published. Only manuscripts written in English were considered.
The Public Right of Access &#x2013; Some Challenges to Sustainable Tourism Development in Scandinavia

Scandinavian countries are widely associated with an attractive natural environment. A long history of settlement, and use of wildland resources and relatively sparse populations have led to distinct land-use practices and access traditions. Scandinavia has developed a strong public access regime, partly founded in legal constructs, that grant extensive freedom of movement to the general public even on private property. The right of public access is founded in the Scandinavian tradition of outdoor recreation ('friluftsliv'). For centuries outdoor recreation practices and public access have only experienced moderate pressure and the historic relationships Scandinavians have with nature can be interpreted in the light of different environmental strategies. However, Scandinavia is also part of a global nature-tourism context and subject to the rapid changes the way in which society looks at and uses nature. Changing public values, changes in use patterns, increasing diversity of users and a tendency to commodify nature experiences bring challenges to environmental management and the tourism industry alike. In this paper we discuss how the past is linked to future challenges related to public access. We also discuss how environmental authorities and the tourism industry need to think about some of these issues in order to develop sustainable tourism and outdoor recreation strategies.
The moderating effect of adherence-promoting interventions with clients on evidence-based practices for children and adolescents with mental health problems.

Poor adherence of children and adolescents to evidence-based psychosocial interventions remains a fundamental impediment to treatment effectiveness. To maintain client adherence, researchers and clinicians have employed a number of adherence-promoting strategies, from telephone calls and letters to providing transportation costs and child care to motivational enhancement therapies. However, the influence of adherence promoters on intervention outcomes has not been reported. This study examined the moderating effect of adherence-promoting strategies in a survey and meta-analysis of randomized clinical trials of cognitive behavioral treatments, interpersonal therapy, and psycho-education for children and adolescents with mental health problems (k = 33). Results indicated the type and intensity of adherence promoters' moderated study effect sizes according to client characteristics (age, gender, diagnosis). Preliminary findings suggest that males had higher effect sizes when more intensive adherence-promoting efforts were employed. Adherence-promoting efforts were associated with lower effect sizes for youths who were diagnosed with externalizing disorders. Results of this study suggest directions for future research to clarify clinical guidelines to maximize retention in evidence-based psychotherapy.
The International Xenotransplantation Association consensus statement on conditions for undertaking clinical trials of porcine islet products in type 1 diabetes – Chapter 5 : Recipient monitoring and response plan for preventing disease transmission

Xenotransplantation of porcine cells, tissues and organs may be associated with the transmission of porcine microorganisms to the human recipient. A previous, 2009, version of this consensus statement focused on strategies to prevent transmission of porcine endogenous retroviruses (PERVs). This version addresses potential transmission of all porcine microorganisms including monitoring of the recipient and provides suggested approaches to the monitoring and prevention of disease transmission. Prior analyses assumed that most microorganisms other than the endogenous retroviruses could be eliminated from donor animals under appropriate conditions which have been called “designated pathogen-free” (DPF) source animal production. PERVs, integrated as proviruses in the genome of all pigs cannot be eliminated in that manner and represent a unique risk. Certain microorganisms are by nature difficult to eliminate even under DPF conditions; any such clinically relevant microorganisms should be included in pig screening programs. With the use of porcine islets in clinical trials, special consideration has to be given to the presence of microorganisms in the isolated islet tissue to be used and also to the potential use of encapsulation. It is proposed that microorganisms absent in the donor animals by sensitive microbiological examination do not need to be monitored in the transplant recipient; this will reduce costs and screening requirements. Valid detection assays for donor and manufacturing-derived microorganisms must be established. Special consideration is needed to preempt potential unknown pathogens which may pose a risk to the recipient. This statement summarizes the main achievements in the field since 2009 and focus on issues and solutions with microorganisms other than PERV.
On the topology of polynomials with bounded integer coefficients

For a real number $q>1$ and a positive integer $m$, let $Y_m(q):={\sum_{i=0}^n\epsilon_i q^i:\; \epsilon_i\in \{0, \pm 1,. , \pm m\}, n=0, 1,. }. $ In this paper, we show that $Y_m(q)$ is dense in ${\Bbb R}$ if and only if $q<m+1$ and $q$ is not a Pisot number. This completes several previous results and answers an open question raised by Erd\"{o}s, Jo\'{o} and Komornik.
Are Wage Increases in Chinese State Industry Efficient? Productivity in Nanjing's Machine-Building Industry

"Since China's economic reform began, wages in state enterprises have increased at rates much faster than the rate of price inflation. This paper investigates the source of this rapid wage increase for a sample of Chinese state-owned machine-building enterprises to determine whether increased wages can be best explained by changes in productivity, changes in the output market, or changes in input markets. CES production function estimates find the marginal product of labor was stagnant between 1980 and 1992 but initially higher than wages. Rising wages were therefore consistent with other evidence that the reform process cost the state sector its labor monopsony. " ("JEL" P31) Copyright 1999 Western Economic Association International.