Miracle-dz/UniFAR-FTUs huggingface dataset:
Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers

Piotroski [2000] investigates value stocks and examines whether a simple, accounting-based fundamental analysis strategy, when applied to historical data, can further enhance the returns to investing in high book-to-market firms. This discussion of Piotroski [2000] focuses on two main issues. The first issue is general, and questions whether the empirical literature on pricing anomalies can advance our understanding of pricing behavior in the absence of a plausible and rejectable alternative hypothesis to market efficiency. The second issue is more specific, and explores whether the author's analysis of the data provides convincing evidence that a simple accounting-based trading strategy, when applied to high book-to-market firms, generates substantial abnormal returns?
The Impact of Participation in Activities while on Vacation on Seniors' Psychological Well-Being: A Path Model Application

This article extends earlier research regarding the relationships between senior travelers' participation in activities while on vacation, their overall satisfaction with their travel experiences, and their psychological well-being. A path model was developed to depict the direct and indirect relationships between these variables by using a sample of senior tourists traveling on North American escorted tour itineraries. Whereas the direct effect accounted for 98% of the relationships between the senior tourists'levels of participation in activities and their psychological well-being, the indirect effect was negligible. The study concluded that senior tourists'activity levels were significantly related to their psychological well-being, but their satisfaction with the tours was not.
Piezoelectric modal sensors/actuators based on microplates applying surface electrode patterning

We demonstrate an advanced design procedure to fabricate resonators based on flexible plates with piezoelectric films. Two design strategies are considered: i) optimized response (actuation or sensing) in a given mode; ii) implementation of a modal transducer by filtering specific modes. Sensors/actuators were designed by optimizing the surface electrode shape in both dimensions. A numerical finite element procedure, which considers the effective surface electrode covering the piezoelectric film as a binary function on each element, has been developed. Microcantilevers and microbridges were fabricated and their modal response characterized by laser Doppler vibrometry. Our calculations allowed us to predict, for a given mode in a plate with arbitrary boundary condition, the top electrode layout with higher displacement in resonance than any other electrode design for the same structure. Our experiments show that the implemented designs can suppress the contributions of different modes simply by shaping the surface electrodes.
Human resource management implications of dual-career couples

The dual-career couple is a contemporary phenomenon in Western industrialized nations. This Australian qualitative investigation explored the organizational issues associated with dual-career couples from the perspective of both dual-carrer couple members and their employing organizations. Overall, it was found that organizational responsiveness to dual-career issues was limited, and consequently dual-carrer couples themselves were forced to make most of the necessary accommodations. Human resource management implications of the dual-career couple are discussed. To date, however, such implications have been largely ignored by organizations. The findings of this study suggest that the failure of organizations to respond to dual-career issues results in costs, not only to the couple, but also to their employing organizations. Predictions for continued growth of the dual-career phenomenon mean that an organization s willingness to address dual-career issues may become an important element in achieving and re.
Decreased serum erythropoietin and its relation to anti-erythropoietin antibodies in anaemia of systemic lupus erythematosus.

OBJECTIVE This study was performed to assess erythropoietin levels and anti-erythropoietin antibodies in patients with systemic lupus erythematosus (SLE). METHODS The sera of 100 patients with SLE were investigated for serum erythropoietin levels and the presence of anti-erythropoietin antibodies by ELISA. Routine laboratory parameters such as peripheral blood count, relevant parameters of blood chemistry, and immunological parameters of SLE were recorded. RESULTS Erythropoietin levels were significantly decreased in SLE patients when related to individual haemoglobin and haematocrit values (P<0.001), suggesting an inadequate erythropoietin response in SLE. Anti-erythropoietin antibodies were found in 46% of SLE patients, and erythropoietin levels (but not haemoglobin or haematocrit values) were significantly decreased in these patients compared with patients without anti-erythropoietin antibodies. Serum erythropoietin concentration as determined by ELISA was reduced in the presence of anti-erythropoietin antibodies. Furthermore, anti-erythropoietin antibodies also correlated with younger age, decreased serum levels of complement factors C3 and C4 and elevated anti-double-stranded DNA antibodies. CONCLUSIONS We conclude that the anaemia of SLE is characterized by an inadequate erythropoietin response. Anti-erythropoietin antibodies are frequently present in SLE and interfere with the measurement of serum erythropoietin level. However, these antibodies are not associated with increased severity of SLE-associated anaemia.
Optimal Monetary Policy in an Interdependent World

In the literature on international monetary policy, the paradigm is that gains from coordination are fairly small. Monetary policy is conducted to stabilize macroeconomic fluctuations and gains from policy coordination arise from preventing national monetary authorities from strategically manipulating the terms of trade by means of these stabilization policy instruments. However, as it has been emphasized by \cite{lucas:2003a}, welfare gains from stabilizing fluctuations are generically small since they are of second order. In this paper, I develop a dynamic stochastic two-country model with sticky wages and a cash-in-advance restriction which is in the spirit of the New Open Economy Macroeconomics framework. In this environment, monetary authorities can manipulate the terms of trade by conducting a general short-run monetary policy using both the nominal interest rate and the money supply. The money supply affects the terms of trade by altering the nominal exchange rate ex post and it is used in the traditional way so as to stabilize macroeconomic fluctuations. The nominal interest rate affects the terms of trade by changing expected inflation ex ante. Self-oriented national policymakers use the nominal interest rates to raise the terms of trade ex ante. This leads to an inefficient inflation tax whose welfare effects are of first order. Consequently, gains from monetary policy coordination are of first order.
Political Interference and Earnings Manipulation in Chinese Firms

Mainland China's economic system is in transition from a socialist system to a free economy. Chinese market standards tend to mirror those of developed countries, but unlike companies in developed markets, Chinese firms lack monitoring functions and are subject to strong political interference. The managers of firms with substantial state ownership are often designated by the state and are under strong pressure to comply with government requests for funds even when this is not in the company's interest. As this article illustrates, managers of Chinese listed firms offer rights issues to public shareholders and then transfer the proceeds to the state by distributing cash dividends. Firm income is often falsified in the financial statements issued before the rights-issue offering. During the three years prior to a rights issue, the gains from long-term investment, nonoperating income and revenue from related-party sales appear to be higher than would be expected. This implies that earnings are deliberately inflated before rights issues to meet profitability requirements set by the China Securities Regulatory Commission and implicates state ownership. Because the government has strong influence on the authorizing banks, firms with greater state ownership are less likely to manipulate earnings before rights issues.
Does student employment really impact academic achievement? The case of France

Student employment is usually thought to curb academic achievement. Our research relating to a survey at a French university in 2012 emphasizes the significance of the intensity of student working hours. Allowance for the endogeneity of student employment reinforces the negative effects, particularly for young people working more than 16 hours a week. However, the academic achievement of those working fewer than 8 hours per week seems unaffected. The type of employment also affects the chances of success: students with public sector jobs appear to be less prone to failure, possibly because of more flexible working hours.
[Breast cancer in monozygotic twins].

SUMMARY Breast cancer is a multifactorial disease. Twin studies comparing the disease concordance rate in identical twin pairs serve to differentiate the influence of genetic and environmental factors in the disease development. AIM OF THE STUDY To assess breast cancer risk for an identical twin sister of a patient with breast cancer. PATIENTS AND METHODS Five monozygotic twin families were examined during 2005- 2011 in which at least one of the monozygotic sisters developed breast cancer.In 4 breast cancer women from 4 families, molecular genetic analysis of BRCA1 and BRCA2 genes was performed. RESULTS The median followup period was 12.6 years (7 to 24 years). No pair of monozygotic sisters was concordant for breast cancer. Familial breast/ ovarian cancer syndrome due to BRCA1 gene mutation was confirmed in one pair. These twins were phenotypically discordant, the first one developing breast cancer at the age of 54 years, her co sister suffering from ovarian cancer at the age of 43 years. In the other 4 nonBRCA families, breast cancer was diagnosed at the age of 38- 50 years (median 44 years) in one of the sisters; the other twins remain healthy through the followup period. CONCLUSION We did not observe concordance for breast cancer in 5 pairs of monozygotic twins. Based on results of published studies, the life time breast cancer risk for a healthy identical twin of a breast cancer nonBRCA woman is around 20- 30 %. Other nonhereditary risk factors must exist to explain the discordant phenotype. This highlights that environmental factors play an important role in breast cancer development. In case of BRCA associated breast cancer, breast cancer risk for the healthy co twin is the same as that for other BRCA mutation carriers, i.e. 45- 85%.
Guidelines for endoscopic submucosal dissection and endoscopic mucosal resection for early gastric cancer

In response to the rapid and wide acceptance and use of endoscopic treatments for early gastric cancer, the Japan Gastroenterological Endoscopy Society (JGES), in collaboration with the Japanese Gastric Cancer Association (JGCA), has produced ‘Guidelines for ESD and EMR for Early Gastric Cancer’, as a set of basic guidelines in accordance with the principles of evidence‐based medicine. These Guidelines cover the present state of knowledge and are divided into the following seven categories: Indications, Preoperative diagnosis, Techniques, Evaluation of curability, Complications, Long‐term postoperative surveillance, and Histology. Twenty‐three statements were finally accepted as guidelines, and the majority of these were obtained from descriptive studies with lower evidence levels. A number of statements had to be created by consensus (the lowest evidence level), as evidence levels remain low for many specific areas in this field.
Simian varicella: a model for human varicella‐zoster virus infections

Simian varicella virus (SVV) causes a natural varicella‐like disease in nonhuman primates. Epizootics of simian varicella occur sporadically in facilities housing Old World monkeys. SVV is antigenically and genetically related to varicella‐zoster virus (VZV), the etiologic agent of varicella (chickenpox) and herpes zoster (shingles) in humans. The SVV and VZV genomes are similar in size and structure, share 70%–75% DNA homology and are co‐linear with respect to gene organisation. Simian varicella is a highly contagious disease characterised by fever and vesicular skin rash and may progress to pneumonia and hepatitis. Infected monkeys may resolve the disease within 2 weeks although epizootics are sometimes associated with high morbidity and mortality. SVV, like VZV, establishes life‐long latent infection, as indicated by detection of viral DNA within neural ganglia. Subsequently, SVV may reactivate to cause secondary disease and spread of the virus to susceptible monkeys. The relatedness of VZV and SVV and the similarities in the clinical symptoms and pathogenesis of human and simian varicella make SVV infection of nonhuman primates an excellent animal model to investigate VZV pathogenesis and latency, and to evaluate potential antiviral strategies. Copyright © 2004 John Wiley & Sons, Ltd.
Expression of human immunodeficiency virus (HIV)-binding lectin DC-SIGNR: Consequences for HIV infection and immunity.

DC-SIGNR is a human immunodeficiency virus (HIV)-binding C-type lectin that is expressed on endothelium in the hepatic sinusoids, lymph node sinuses and placenta. Like closely related DC-SIGN, DC-SIGNR can bind both ICAM-3 and HIV and can potentiate HIV infection of T lymphocytes in trans. In the present study we have investigated reasons underlying the restricted distribution of DC-SIGNR and have examined DC-SIGNR expression in relation to HIV entry receptors. We show that DC-SIGNR expression does not depend on endothelial cell specialization or on activation state. DC-SIGNR-positive endothelium continues to express DC-SIGNR in conditions of hyperplasia, whereas the molecule is lost after neoplastic transformation, most likely as a result of changes in the microenvironment of the endothelial cells. We have further shown that CCR5, but not CD4, is coexpressed with DC-SIGNR on hepatic sinusoidal and placental capillary endothelial cells. However, CD4-positive CCR5-positive cells, such as hepatic Kupffer cells, placental Hofbauer cells, and CD4-positive T lymphocytes in lymph nodes, can be found adjacent to DC-SIGNR-positive endothelium. Therefore, DC-SIGNR may be able to mediate HIV infection of these cells in trans. Finally, we demonstrate that DC-SIGN and DC-SIGNR can be coexpressed on lymph node sinus endothelial cells, which may lead to modulation of the function of both molecules.
An institutional perspective of accountants' new roles – the interplay of contradictions and praxis

Abstract Recent years have witnessed a flurry of commentaries, mainly in the professional accounting literature, on new business-oriented roles for management accountants. Often premised on the generalisation of survey data, such work undoubtedly provides useful publicity to the underlying trends. However, to date, empirical research into the dynamics of role(s) change in actual organisations is scarce. This paper describes the emergence of new team/process-oriented roles for so-called ‘hybrid’ accountants in the manufacturing division of a multinational pharmaceuticals organisation. Adopting institutional theory, the following provides insight into role(s) change, as processes that encompass both institutional embeddedness and transformational agency. We highlight institutional contradictions that create potential openings for change, and discuss the praxis that underpin when, how and why role(s) change is carved out.
Residents’ perceptions of tourism development – implications for small economies business: the case study of Ali Sadr, Iran

Ali Sadr Cave is the world's largest water cave and is a protected national heritage of Iran. This paper examines the residents’ perceptions of tourism development. In total, 250 residents of Ali Sadr village were interviewed. To improve the economic outcomes of the exchange between individuals from various cultural backgrounds, it is important to resolve the conflicts between residents and international tourists. In the management of tourism in the region, the local people who strongly support tourism development are not involved much. This paper concludes with recommendations for tourism managers to improve the economic outcomes of local people through tourism development.
Visual Dynamics for Robotic Control with Generative Adversarial Networks

A mobile robotic system can gather a lot of visual data associated with its own actions by exploring an environment and interacting with objects, with little or none human assistance. These data can be leveraged by a learning agent to construct a dynamic model of how visual scenes would change given its own actions. This project explores a design of a deep neural network architecture and a staged training scheme to acquire such visual dynamic models. A generative adversarial net (GAN) is used to approximate the manifold of real scenes, a corresponding deep encoder is trained to project novel scenes onto the manifold and robot actions are interpreted as traversing on the manifold through a fully connected network. The proposed training scheme and architecture have been tested with both synthetic and real data. Qualitative results and analysis are detailed in this report.
Progressive liver injury in chronic hepatitis C infection correlates with increased intrahepatic expression of Th1‐associated cytokines

An imbalance between T helper cell (Th)1 and Th2‐like cytokines has been described in several chronic infectious diseases. We therefore analyzed the intrahepatic messenger RNA (mRNA) expression of Th1‐like (interleukin [IL]‐2, interferon [IFN]‐gamma) and Th2‐like (IL‐4, IL‐10) cytokines in chronic hepatitis C patients (n = 17) and controls (n = 6) and correlated the results with liver histology and intrahepatic viral load. Intrahepatic cytokine mRNA and hepatitis C virus (HCV) RNA were quantitatively assessed by polymerase chain reaction (PCR) using a dot‐ blot hybridization technique. Liver biopsy specimens were histologically graded using the Scheuer Score. IFN‐gamma and IL‐2 mRNA expression were significantly upregulated in chronic HCV vs. controls (P < .002, P < .04, respectively). Both correlated significantly with histological fibrosis and portal tract inflammation. In contrast, the expression of IL‐10 mRNA was decreased in cirrhosis and chronic HCV compared with controls (P < .02, P < .0001, respectively). IL‐4 mRNA was detected inconsistently at low levels in all groups. Intrahepatic viral load did not correlate with either cytokine expression or tissue injury. In conclusion, the progressive liver injury seen in chronic HCV is associated with the upregulation of intrahepatic Th1‐like cytokines and the downregulation of IL‐10, a Th2‐like cytokine. These results suggest a role for delayed‐type hypersensitivity immune reactions in HCV related liver injury.
High false-negative rate of HER2 quantitative reverse transcription polymerase chain reaction of the Oncotype DX test: an independent quality assurance study.

PURPOSE HER2 (ERBB2) status is an important prognostic and predictive marker in breast carcinoma. In recent years, Genomic Health (GHI), purveyors of the Oncotype DX test, has been separately reporting HER2 by reverse transcription polymerase chain reaction (RT-PCR) to oncologists. Because of the lack of independent evaluation, this quality assurance study was undertaken to define the concordance rate between immunohistochemistry (IHC)/fluorescent in situ hybridization (FISH) and GHI RT-PCR HER2 assay. METHODS All patients at three participating laboratories (Magee-Womens Hospital [Pittsburgh, PA], Cleveland Clinic [Cleveland, OH], and Riverside Methodist Hospital [Columbus, OH]) with available HER2 RT-PCR results from GHI were included in this study. All IHC-positive and equivocal patient cases were further evaluated and classified by FISH at respective laboratories. RESULTS Of the total 843 patient cases, 784 (93%) were classified as negative, 36 (4%) as positive, and 23 (3%) as equivocal at the three institutions using IHC/FISH. Of the 784 negative patient cases, 779 (99%) were also classified as negative by GHI RT-PCR assay. However, all 23 equivocal patient cases were reported as negative by GHI. Of the 36 positive cases, only 10 (28%; 95% CI, 14% to 45%) were reported as positive, 12 (33%) as equivocal, and 14 (39%) as negative. CONCLUSION There was an unacceptable false-negative rate for HER2 status with GHI HER2 assay in this independent study. This could create confusion in the decision-making process for targeted treatment and potentially lead to mismanagement of patients with breast cancer if only GHI HER2 information is used.
Addiction as an Attachment Disorder: White Matter Impairment Is Linked to Increased Negative Affective States in Poly-Drug Use

Substance use disorders (SUD) have been shown to be linked to various neuronal and behavioral impairments. In this study, we investigate whether there is a connection between the integrity of white matter (WM) and attachment styles as well as different affective states including spirituality in a group of patients diagnosed for poly-drug use disorder (PUD) in comparison to non-clinical controls. A total sample of 59 right-handed men, comprising the groups of patients with PUD (n = 19), recreational drug-using individuals (RUC; n = 20) as well as non-drug using controls were recruited (NUC; n = 20). For the behavioral assessment, we applied the Adult Attachment-Scale, the Affective Neuroscience Personality-Scale (short version) and the Multidimensional Inventory for Religious/Spiritual Well-Being. Diffusion Tensor Imaging was used to investigate differences in WM neural connectivity. Analyses revealed decreased Fractional Anisotropy and decreased Mean Diffusivity in PUD patients as compared to RUC and NUC. No differences were found between RUC and NUC. Additional ROI analyses suggested that WM impairment in the superior longitudinal fasciculus (SLF) and the superior corona radiata (SCR) was linked to more insecure attachment as well as to more negative affectivity. No substantial correlation was observed with spirituality. These findings are mainly limited by the cross-sectional design of the study. However, our preliminary results support the idea of addiction as an attachment disorder, both at neuronal and behavioral levels. Further research might be focused on the changes of insecure attachment patterns in SUD treatment and their correlation with changes in the brain.
Micro-Segmenting 5G

The forthcoming 5G mobile networks shall be heterogeneous in nature and embody a large number and variety of devices. Moreover, Internet of Things applications – like surveillance and maintenance – will use 5G extensively due to its high availability and quality of connectivity. However, the heterogeneous services, applications, users, devices, and the large amount of network traffic will bring challenges for the security of the mobile network. It will be important to provide isolated segments from the network for applications that require a high level of security. This paper presents the potential of micro-segmenting 5G networks. Microsegmentation is a concept that has been considered in data center networking to enforce the security of a data center by monitoring the flows inside the data center. In this paper we describe how the micro-segmentation concept could fit into the 5G security architecture and provide scenarios of how software mobile networks can facilitate securing IoT.