Miracle-dz/UniFAR-FTUs huggingface dataset:
Custom Fit or Off-the-Shelf Standards: Dilemma of Financial Reporting in Interactive World Economy

Approach to accounting, and the world in which it operates has changed over half-a-millennium since Luca Pacioli. The past century has seen a great expansion of investment and trade across national boundaries. If financial reporting were standardized in all or most national jurisdictions, certain economies in training of accountants and analysts, preparation and audit of financial reports, writing of rules of financial reporting, and perhaps their enforcement world-wide could be achieved. This argument led to the creation of International Accounting Standards Committee and its successor International Accounting Standards Board which has produced a body of International Financial Reporting Standards (IFRS). There are also substantial counter-arguments pointing to important dis-economies of standardization. If even individual countries have difficulty defending their single set of domestic standards against the criticism (that they do not fit companies from various industries and sizes), it seems even less plausible that a single set of world-wide standards can offer an efficient solution. A single set of standards do not leave any room to learn from trial-and-error experimentation and cross-border comparisons, and risk freezing us into an inefficient system of reporting. Further, rule-making bureaucracies have limitations of their own, and without competition, could easily sink into authoritative irrationality.The arguments for as well as against standardization are qualitative, and it has been difficult so far to compare them to decide what is better. After the initial burst of enthusiasm in the European Union for this effort, the poor performance of IFRS during the global financial crisis has cooled the enthusiasm. Some even claim that this misguided effort towards standardization was one of causes of the crisis. As doubts are voiced in the U.S., China, Japan, India, and even U.K., France and Germany about the wisdom of giving a standards monopoly to a single private sector body, it is also time for the emerging economies to rethink the balance between for international and local standards and between written rules and social norms of various societies.
International Trade and Industrial Organization: Introduction

UNITED STATES economists may deserve credit for having promoted the statistical investigation of hypotheses about industrial organization. But theyand their less numerate forebears-must shoulder blame for our habitual acceptance of 'the nation' as the presumed geographic span of the market. The power of international competition to shape market structure and performance seemed modest in the giant US economy. The analytically messy problem of drawing appropriate market boundaries has not attracted the theorists. So one can readily understand the neglect of international forces prevalent in industrial organization research until the past decade (for a literature survey, see [3]). That neglect has become an increasing embarrassment, of course, as international links among national product markets have grown and revealed their influence to the naked eye. The unholy alliance between the tariff collector and the local monopolist is a long-standing one. Since World War II tariff barriers have been reduced substantially, and international trade (especially in manufactures) has grown more rapidly than national production in the industrial countries. The European Community and lesser preferential arrangements have taken bold steps toward erasing the economic barriers of national frontiers. The pervasive expansion of intraindustry trade shows that much of the enlargement of international commerce takes the form of increasingly fine division of labor within industries, rather than the sectoral specialization assumed in classical discussions of comparative advantage-this to the discomfiture of international-trade economists weaned on models of pure competition. Perhaps knowledge of the structure of international trade can be surmounted only if an industrial-organization economist is included in the climbing party! One might hope that internationalizing the field of industrial organization would greatly simplify its conceptual structure. If buyers and sellers the world around comprise 'the market' and the individual nation's transactors are a small fraction of the total, then the national market becomes a pricetaking subsector of the world market. Measures of national seller and buyer concentration lose their economic meaning, and enthusiasts for competition policy can confine their efforts to the occasional noisy demonstration at the front door of the tariff-setting authority. Alas, theoretical and empirical research have shown that the recognition of international influences on competition in the national market makes the subject more rather than less
Real Output Convergence and Trade Openness: Fuzzy Clustering and Time Series Evidence

In the now extensive literature on the convergence of real per capita output across countries over time, there is surprisingly little attention paid to the role of international trade. Some recent studies have illustrated that standard trade theories provide no clear prediction as to the impact of trade liberalization on output convergence. These studies have also provided somewhat ambiguous empirical evidence regarding this relationship, under-scoring the need for additional results in this area. This paper uses both standard and new approaches to testing for convergence in order to explore the extent to which the degree of trade openness may affect output convergence among countries. Using annual time-series data for 88 countries from the Penn World Table, we obtain somewhat mixed results, but on balance they are quite supportive of a positive relationship (though not necessarily causality) between trade openness and output convergence. Our results also suggest certain directions for further research that would shed more light on this important issue.
MAD1: Kinetochore Receptors and Catalytic Mechanisms

The mitotic checkpoint monitors kinetochore-microtubule attachment, delays anaphase onset and prevents aneuploidy when unattached or tensionless kinetochores are present in cells. Mitotic arrest deficiency 1 (MAD1) is one of the evolutionarily conserved core mitotic checkpoint proteins. MAD1 forms a cell cycle independent complex with MAD2 through its MAD2 interaction motif (MIM) in the middle region. Such a complex is enriched at unattached kinetochores and functions as an unusual catalyst to promote conformational change of additional MAD2 molecules, constituting a crucial signal amplifying mechanism for the mitotic checkpoint. Only MAD2 in its active conformation can be assembled with BUBR1 and CDC20 to form the Mitotic Checkpoint Complex (MCC), which is a potent inhibitor of anaphase onset. Recent research has shed light on how MAD1 is recruited to unattached kinetochores, and how it carries out its catalytic activity. Here we review these advances and discuss their implications for future research.
Scarring: The Psychological Impact of Past Unemployment

This paper provides some of the first empirical evidence on the psychological impact of past unemployment. Using eleven waves of the German socio-economic panel (GSOEP) data set, we show, as is now standard, that those currently unemployed have far lower life satisfaction scores than do the currently employed. We also show that, over the whole sample, well-being is lower the greater has been the past experience of unemployment. In this sense, unemployment scars. However, an interaction term between current and past unemployment attracts a positive coefficient. This suggests a habituation effect whereby the negative well-being effect of unemployment is much lower for those who have been unemployed more often in the past. We also use the panel aspect of our data to present some evidence that those who suffer greater falls in well-being on entering unemployment are less likely to remain unemployed one year later. Together these findings offer a psychological explanation of persistent unemployment.
Is global diversification rational? Evidence from emerging equity markets through mixed copula approach

In this article, we aim to model the level and structure of the dependence between the world's leading stock markets and those of the emerging market groups – Europe, Latin America and Far East. To this end we use a mixture model of Gaussian, Gumbel and Gumbel survival copulas. Our results indicate that none of the pairs of stock markets exhibit a right-tail dependence structure. All valid models exhibit a mixture of Gaussian and left-tail dependence structure. Our findings imply that Gaussian dependence structure is dominant in most of the models. The emerging equity markets in the European region exhibit the most significant dependence structure with the world leaders. Furthermore, most of the emerging equity markets have a significant dependence structure with the US stock market. We further compare our findings with the results of the conventional correlation coefficients and conclude the importance of using copula models in analysing the portfolio diversification opportunities. Our findings overall indicate two important remarks: First, the copula models reveal better indicators for global investors to establish a diversified portfolio; Second, international equity markets exhibit significant dependence, which leaves a smaller opportunity to benefit from international portfolio diversification.
FgER: Fine-Grained Entity Recognition

Fine-grained Entity Recognition (FgER) is the task of detecting and classifying entity mentions into more than 100 types. The type set can span various domains including biomedical (e.g., disease, gene), sport (e.g., sports event, sports player), religion and mythology (e.g., religion, god) and entertainment (e.g., movies, music). Most of the existing literature for Entity Recognition (ER) focuses on coarse-grained entity recognition (CgER), i.e., recognition of entities belonging to few types such as person, location and organization. In the past two decades, several manually annotated datasets spanning different genre of texts were created to facilitate the development and evaluation of CgER systems (Nadeau and Sekine 2007). The state-of-the-art CgER systems use supervised statistical learning models trained on manually annotated datasets (Ma and Hovy 2016). In contrast, FgER systems are yet to match the performance level of CgER systems. There are two major challenges associated with failure of FgER systems. First, manually annotating a large-scale multi-genre training data for FgER task is expensive, time-consuming and error-prone. Note that, a human-annotator will have to choose a subset of types from a large set of types and types for the same entity might differ in sentences based on the contextual information. Second, supervised statistical learning models when trained on automatically generated noisy training data fits to noise, impacting the model’s performance. The objective of my thesis is to create a FgER system by exploring an off the beaten path which can eliminate the need for manually annotating large-scale multi-genre training dataset. The path includes: (1) automatically generating a large-scale single-genre training dataset, (2) noise-aware learning models that learn better in noisy datasets, and (3) use of knowledge transfer approaches to adapt FgER system to different genres of text.
Reviewing Less—Progressing More

Editorial: Presumably, academic journals exist and publish articles to disseminate new ideas. Somehow that simple goal has been lost. Today, articles appear in print only after a referee is convinced that all other alternative explanations for its results have been ruled out. In reality, no article can exclude every possible alternative, so this is basically an exercise in futility. The criterion for publication should be that once an article crosses some threshold it is good enough to publish. The problem seemingly lies in our inability to say "good enough. " But this is a problem we can fix. The Author 2012. Published by Oxford University Press on behalf of The Society for Financial Studies. All rights reserved. For Permissions, please e-mail: journals.permissions@oup.com. , Oxford University Press.
The Impact of Short-Term Exposure to Pb and Cd on Flavonoid Composition and Seedling Growth of Common Buckwheat Cultivars

The aim of this study was to compare the tolerance of seedlings of three Polish buckwheat cultivars (Hruszowska, Kora, and Luba) for short-term exposure to Pb and Cd. Seedlings were grown under controlled conditions in Hoagland nutrient solution, with the addition of low/high Pb or Cd ions (0.01 and 1.00 mM, respectively). After 3 days of treated seedling growth, the levels of total anthocyanins and content of particular flavonoids were measured. The presence of low concentrations of both Pb and Cd resulted in a small stimulation of the growth of seedlings of all studied cultivars, while higher doses inhibit root growth and, to a much lesser extent, that of shoots. Cadmium (Cd) ions were more harmful for growth of buckwheat seedlings than Pb ions. More resistant to stress caused by the presence of high concentrations of Pb and Cd in the growth medium were seedlings of Hruszowska and Luba cultivars, compared to Kora seedlings. Cotyledons of more resistant cultivars (Hruszowska and Luba) contained much more flavonoids than cotyledons of Kora.
Angiotensin II activates H+‐ATPase in type A intercalated cells in mouse cortical collecting duct

ANG II increases Cl− absorption in the mouse CCD by increasing transcellular transport across type B intercalated cells, through an H+‐ATPase and Cl−/HCO3− exchanger (pendrin)‐dependent mechanism. Thus, we asked if ANG II induces subcellular redistribution of pendrin or the H+‐ATPase, using quantitative immunogold cytochemistry of mouse CCDs perfused in vitro. ANG II (10 nM) application to the bath did not change the subcellular distribution of pendrin or the H+‐ATPase in B cells, but increased apical plasma membrane H+‐ATPase expression 3‐fold in A intercalated cells. To determine if ANG II increases H+‐ATPase‐mediated H+ secretion, Jt‐CO2 was measured under identical conditions. Under basal conditions, HCO3− secretion was observed (Jt‐CO2 = −4.2 ± 2.2 pmol/mm/min), while HCO3− absorption (Jt‐CO2 = 2.5 ± 1.1 pmol/mm/min, P < 0.05) was observed with ANG II applied to the bath, consistent with apical H+‐ATPase activation. Finally, application of the H+‐ATPase inhibitor, bafilomycin, generated a more lumen‐negative transepithelial voltage, VT, in the presence, but not in the absence of ANG II. Conclusions: ANG II increases apical plasma membrane H+‐ATPase expression and function. Increased H+ secretion may increase NaCl absorption by:
Environmental Justice in Transportation Planning

Abstract Environmental justice is a public policy goal of ensuring that the adverse human health or environmental effects of government activities do not fall disproportionately upon minority populations or low-income populations. This article presents a practical approach to measure the extent to which the air quality or noise consequences of a transportation system change would disproportionately affect those populations. The approach applies a geographic information system (GIS) to blend U.S. Census data with the results from emission and dispersion models of vehicle-generated pollutants, and from noise propagation models. Air pollution and noise contours can thus be overlaid upon data representing race and income levels, to discern whether disproportionate effects would occur.
An examination of organisation and suborganisation readiness for total quality management

The study introduced a set of indicators of organisation and suborganisation readiness for TQM adoption. The measurement of these indicators has acceptable levels of reliability. The study results indicate that organisations and suborganisations differ along the TQM readiness indicators and that there is no specific consistent pattern for the differences. These results suggest that each organisation or suborganisation has a unique path to be followed for TQM adoption. The other implications of the results and suggestions for future research were discussed.
Investment and the persistence of price uncertainty

Abstract Do permanent and transitory price uncertainty have a differential impact on investment? In a sample of Italian industries, a negative relationship between the accumulation of fixed capital and the persistence of price uncertainty is indicated by a measure of the size of the random walk associated to the price forecast errors computed from auxiliary regressions. This empirical finding confirms the existence of moderate costs of inflation related to the investment response and suggests that persistent price shocks dynamics affect the accumulation process more than relatively transitory impulses, a result which is not in contrast with irreversibility theories: accordingly, agents are waiting for more information, until temporary uncertainty is resolved.
Defining a Gold Standard for a Swedish Sentiment Lexicon: Towards Higher-Yield Text Mining in the Digital Humanities

There is an increasing demand for multilingual sentiment analysis, and most work on sentiment lexicons is still carried out based on English lexicons like WordNet. In addition, many of the non-English sentiment lexicons that do exist have been compiled by (machine) translation from English resources, thereby arguably obscuring possible language-specific characteristics of sentiment-loaded vocabulary. In this paper we describe the creation from scratch of a gold standard for the sentiment annotation of Swedish terms as a first step towards the creation of a full-fledged sentiment lexicon for Swedish.
Signal Processing Asynchronous zero-forcing adaptive equalization

Digital data receivers often operate at a fixed sampling rate 1/Ts that is asynchronous to the baud rate 1/T. A digital equalizer that processes the incoming signal will also be asynchronous, and its adaptation is commonly based on extensions of the LMS algorithm. In this paper, we develop and analyze a much simpler approach that is based on zero-forcing adaptation techniques. Numerical results for an idealized optical recording channel serve to illustrate the merits of the approach. LMS-like performance is found to be within reach at a fraction of the cost of LMS. Copyright © 2004 AEI.
Occurrence of aflatoxin B1 and ochratoxin A in dried vine fruits from Greek market

Twenty-six samples of dried vine fruits from Athens and Thebes (Central Greece) market were simultaneously extracted and cleaned up by immunoaffinity columns and analysed for aflatoxin B1 (AFB1) and ochratoxin A (OTA). A combination of ELISA and HPLC methods was applied for the determination of AFB1. Recovery was 97.6%, RSD 6.46%, while the limit of detection (LOD) and limit of quantification (LOQ) were 0.05 μg kg−1 and 0.09 μg kg−1, respectively. OTA concentrations were only estimated by ELISA. Results revealed the presence of AFB1 in 23% of the samples (mean 1.4 μg AFB1 kg−1), but none exceeded the EU limit (2 μg AFB1 kg−1). However, OTA was detected in 100% of the samples (mean 47.2 μg OTA kg−1). Six samples were found to be contaminated at high levels (median 120.6 μg OTA kg−1) and 18 exceeded the EU limit (10 μg OTA kg−1).
Re-Testing Liquidity Constraints in Ten Asian Developing Countries

This paper suggests that the strength or weakness of the economy can affect short-run consumption and consumer borrowing in the credit markets, and that these behavioural changes are key factors determining liquidity constraints. A nonlinear threshold model is developed, with the threshold variable of the real GDP growth dividing the model into two regimes: strong economy and weak economy. The model is used to test again for liquidity constraints on consumers in the ten Asian countries analyzed in Habibullah et al. (2006). Of the ten countries, seven are found to exhibit nonlinearity in their consumption data. This confirms that levels of economic growth affect the proportion of consumers who are liquidityconstrained. Weak economic growth is found to be associated with higher levels of liquidity constraints, and strong economic growth with lower levels of constraints. JEL Classification Code: E21, E32, C22
US Security Strategy and the Gains from Bilateral Trade

We explore the geo-strategic determinants of bilateral trade flows between the USA and the rest of the world. We develop a three-party model of security and trade patterns and use data on military assistance and troop deployments over the 1950–2009 period to validate its predictions. We find that security assistance has significant, positive impacts on the shares of bilateral trade between the USA and the recipient country, results that are robust to issues of reverse causality and hold across different sectors.
Bacterial genes induced within the nodule during the Rhizobium–legume symbiosis

During the symbiosis between the bacterium Rhizobium meliloti and plants such as alfalfa, the bacteria elicit the formation of nodules on the roots of host plants. The bacteria infect the nodule, enter the cytoplasm of plant cells and differentiate into a distinct cell type called a bacteroid, which is capable of fixing atmospheric nitrogen. To discover bacterial genes involved in the infection and differentiation stages of symbiosis, we obtained genes expressed at the appropriate time and place in the nodule by identifying promoters that are able to direct expression of the bacA gene, which is required for bacteroid differentiation. We identified 230 fusions that are expressed predominantly in the nodule. Analysis of 23 sequences indicated that only three encode proteins known to be involved in the Rhizobium–legume symbiosis, six encode proteins with homology to proteins not previously associated with symbiosis, and 14 have no significant similarity to proteins of known function. Disruption of a locus that encodes a protein with homology to a cell adhesion molecule led to a defect in the formation of nitrogen‐fixing nodules, resulting in an increased number of nitrogen‐starved plants. Our isolation of a large number of nodule‐expressed genes will help to open the intermediate stages of nodulation to molecular analysis.
Can Blogging Enhance Subjective Well-Being Through Self-Disclosure?

Based on the self-disclosure theory and the social capital theory, this study investigates if bloggers' self-disclosure enhances their social capital and if these capitals in turn enhance perception of subjective well-being (SWB). The results reveal that the self-disclosure of bloggers significantly and directly affects a blogger's perception of social integration, bonding social capital, and bridge social capital, which in turn promote bloggers' SWB. It appears that as bloggers share their inner thoughts of their moods/feelings with others through writing, they may gain greater social support and improve their social integration. Therefore, self-disclosure through blogging may serve as the core of building intimate relationships. Furthermore, social capital, built through blogging, may improve a blogger's satisfaction with his or her social contact, interpersonal communication, and overall quality of life.