Miracle-dz/UniFAR-FTUs huggingface dataset:
The Effect of Fair Value Accounting on Jordanian Investment Properties

The financial reporting in Jordan has witnessed significant improvements in the past twenty years; these improvements were a result from the adoption of the International Financial Reporting Standards (IFRS). The main objective of this study was to examine whether developments in financial reporting environment following the adoption of IFRS resulted in more relevant financial information over time. This study uses a quantitative methodology in addressing the research questions. The relevance of fair value has been tested by studying the effect of fair value measurement applications for investment properties on the financial performance of Jordanian firms, its share prices and market values, the study also examined the effect of unrealized gains and losses on financial statements. Ohlson (1995) theoretical frameworks have been used to examine this relationship. A sample of Jordanian firms (consisting of 41 real estate companies) listed in the Amman stock exchange during the 2008–2011 time period has been used. Our study findings, based on the results of multiple regression analysis showed that financial performance of Jordanian real estate companies is significantly positively related to investment properties valued at fair values. Furthermore, the book value incremental information content is greater than information content of the net income and the unrealized gain & losses inclusion in owners' equity increases the explanatory power of the firm's market value model of real estate companies. This study concludes that fair value accounting measurements for Jordanian real estate companies have been value relevant during all the period of the study.
Factors influencing the transfer of good practice

The views expressed in this report are the authors' and do not necessarily reflect those of the Department for Education and Skills. 2.1 Relationships and trust 8 2.11 Prior relationships 8 2.12 Trusting relationships 10 2.13 Relationships and tacit knowledge 11 2.14 It matters who it is: 'The person connection is significant' 12 2.2 Teacher and institutional identity in practice transfer 13 2.21 Originators' sense of self 13 2.22 Partners' sense of self 15 2.23 Hierarchies and resentments 17 2.24 Why inequalities matter 18 2.25 Positive directions 19 2.26 Contested issues 20 2.3 Learner engagement 22 2.31 'Learner-engaged' practice transfer and control of the process 22 2.32 Promoting positive experience of 'being a partner' 23 2.4 Understanding time 25 2.41 Creating a 'good practice' 25 2.42 Learning to transfer practices 26 2.43 Learning and adapting a new practice 26 ii Section 3 ENABLING TRANSFER 3.1 The work of transfer 29 3.11 Characterising approaches to transfer 29 3.12 The three approaches in action 29 3.13 'Transfer of practice' or 'Joint practice development'? 32 Joint practice development 32 Coaching 33 'ICT Innovators' as a model of joint practice development 33 Digging deeper, digging together 34 3.2 Structures and transfer 35 3.21 Time 35 Internal mechanism for creating time 35 Institutional recognition of individuals 36 External mechanisms for creating time 37 3.22 Communication 37 3.23 Funding 38 Different ways in which funds were deployed 38 Issues of accountability 39 3.24 The role of technology in promoting practice transfer 39 3.3 People and transfer (1) Headteachers and staff 40 3-31 The role of headteachers 40 Setting the tone of the school 41 Distributing leadership 43 Building networks 44 3.32 Senior staff roles in coordinating and facilitating practice transfer 44 Bidding for funds 45 Overview of classroom practice and brokerage 46 Mobilising teaching staff 46 3.33 Informal contexts for learning 47 3.34 Students 48 3.4 People and transfer (2) External brokers and networks 48 3.41 Brokering practices 49 3.42 Brokering relationships 50 3.43 Enabling fruitful dialogue 52 3.44 Resourcing joint work 53 3.45 Being a catalyst 53 iii Section 4 THE CHALLENGE OF GOOD PRACTICE 4.1 What is 'good practice'? 56 4.11 What do we mean by 'practice'? 56 4.12 What counts as 'good practice'? 57 4.2 How do we know if 'good practice' is good? 58 4.21 The credibility of judgement 58 4.22 Provenance 61
The harmonization of accounting within the EU

The central concern of this paper is the international harmonization of financial accounting standards, and, in particular, the respective roles in this process of the EU, the IASC and national standard setters. The institutional framework, historical background and current achievements of accounting regulation by both the EU and the IASC are surveyed and compared. Current and prospective developments are identified, and it is suggested that a critical phase has now been reached in the relationship between the two bodies. The role of national standard-setting bodies is also considered, and the two authors offer their individual views on the problems of international accounting harmonization from the perspectives of their own countries, Sweden and the UK respectively. The paper concludes with a discussion of policies which may enable the national and international standard setters to work in a mutually supportive rather than a competitive manner.
Novel and Simple Ultrasonographic Methods for Estimating the Abdominal Visceral Fat Area

Objectives To evaluate the abdominal visceral fat area (VFA), we developed novel ultrasonographic (US) methods for estimating. Methods 100 male volunteers were recruited, and their VFA was calculated by two novel US methods, the triangle method and the ellipse method. The VFA calculated by these methods was compared with the VFA calculated by CT. Results Both the VFA calculated by the triangle method (r = 0.766, p < 0.001) and the ellipse method (r = 0.781, p < 0.001) showed a high correlation coefficient with the VFA calculated by CT. Also, the VFA calculated by our novel methods were significantly increased in subjects with one or more metabolic risk factors than in those without any risk factors. Furthermore, the correlation coefficients obtained using the two methods were enhanced by the addition of multiple regression analysis (with the triangle method, r = 0.8586, p < 0.001; with the ellipse method, r = 0.8642, p < 0.001). Conclusions The VFA calculated by the triangle or ellipse method showed a high correlation coefficient with the VFA calculated by CT. These US methods are easy to use, they involve no radiation exposure, and the measurements can be conducted frequently. We hope that our simple methods would be widely adopted for the evaluation of VFA.
Adverse Interaction Between Capecitabine and Warfarin Resulting in Altered Coagulation Parameters and Bleeding: Case Report and Review of the Literature

Abstract Capecitabine can interact with warfarin, resulting in altered coagulation parameters and bleeding. Four cases have been reported. We describe a fifth case with life-threatening interaction between these two drugs. A 67-year-old female with metastatic breast cancer developed hemorrhagic blisters, purpura and ecchymoses. She had been well controlled on long-term warfarin (5 mg/day). Capecitabine was initiated 4.5 weeks prior to the bleeding episode. Laboratory work-up revealed an international normalized ratio of 8.56, partial prothrombin time of 61 seconds and prothrombin time of 5.2%. The coagulation parameters gradually normalized within 4 days following vitamin K administration and discontinuation of capecitabine and warfarin. Careful monitoring of coagulation parameters and proper adjustment of the warfarin dose are required in patients taking warfarin and capecitabine concomitantly.
A role for T cell‐derived interleukin 22 in psoriatic skin inflammation

Interleukin (IL)‐22 is a T cell‐derived cytokine that has been reported recently to induce cutaneous inflammation in an experimental murine model of psoriasis, and to induce in vitro an inflammatory‐like phenotype. In the present study, we assessed the presence of IL‐22 and the IL‐22 receptor 1 (IL‐22R1) in skin lesions, skin‐derived T cells, as well as IL‐22 levels in sera from patients with psoriasis. IL‐22R1 and IL‐10R2 transcripts are expressed at a similar level in psoriatic and healthy skin. In contrast, IL‐22 mRNA expression was up‐regulated in psoriatic skin lesions compared to normal skin, whereas IL‐22 mRNA levels in peripheral blood mononuclear cells from psoriatic patients and normal subjects were similar. Circulating IL‐22 levels were significantly higher in psoriatic patients than in normal subjects. T cells isolated from psoriatic skin produced higher levels of IL‐22 in comparison to peripheral T cells isolated from the same patients. IL‐10 was expressed at similar levels in skin biopsies and peripheral blood mononuclear cells of psoriatic patients and normal subjects. Finally, we show here that supernatants of lesional psoriatic skin‐infiltrating T cells induce an inflammatory response by normal human epidermal keratinocytes, resembling that observed in psoriatic lesions. Taken together, the results reported in this study indicate that IL‐22 is a cytokine produced by skin‐infiltrating lymphocytes that is potentially involved in initiation and/or maintenance of the pathogenesis of psoriasis.
Korero

In asynchronous online discussions, users actively reference visual materials (e.g., video, document) to provide supporting evidence and additional context. However, creating and comprehending complex references can be challenging, especially when there are multiple referents to refer, or when a referent is highly specific (e.g., specific sentences in a paper rather than the paper as a whole). To identify users' challenges in making references with multiple and specific referents while using existing discussion tools, we conducted an observational study and a preliminary interview. Based on the design lessons, we built Korero, a discussion interface that aims to facilitate complex referencing actions. For evaluation, we compared Korero against conventional interfaces in two user studies with referencing tasks of different referential difficulty. We found that Korero not only significantly reduces the time and effort in making references with multiple and specific referents, but also shows potential in increasing users' engagement with the discussion and referent materials.
Determinants of Residential Mobility Decisions The Role of Government Services in Relation to Other Factors

Abstract This article is one of the first to test for the relative importance of concerns about public services in affecting residential mobility decisions over and beyond normal mobility factors. A secondary aim is to test for the validity of a residential mobility model formulated by Speare and associates. Multiple regression analysis was employed using 1974 to 1977 data from the longitudinal version of the Annual Housing Survey. Concerns about public services did not play a meaningful role in the analysis. This implies that efforts to hold middle income residents in declining neighborhoods, through improved services, will not succeed. The results supported the Speare mobility model; housing satisfaction acted as an intermediary variable between background characteristics and mobility behavior.
The Importance of Knowing When You Don't Remember: Neural Signaling of Retrieval Failure Predicts Memory Improvement Over Time

Just as the ability to remember prior events is critical for guiding our decision-making, so too is the ability to recognize the limitations of our memory. Indeed, we hypothesize that neural signaling of retrieval failure promotes more accurate memory judgments over time. To test this hypothesis, we collected longitudinal functional magnetic resonance imaging data from 8 to 9 years olds, 10 to 12 years olds, and adults, with two time points spaced approximately 1.4 years apart (198 scan sessions in total). Participants performed an episodic memory retrieval task in which they could either select a response or report uncertainty about the target memory detail. Children who engaged anterior insula more strongly during inaccurate or uncertain responses exhibited greater longitudinal increases in anterior prefrontal cortex activation for decisions to report uncertainty; both of these neural variables predicted improvements in episodic memory. Together, the results suggest that the brain processes supporting effective cognitive control and decision-making continue to develop in middle childhood and play an important role for memory development.
On Markov error‐correction models, with an application to stock prices and dividends

This paper considers Markov error-correction (MEC) models in which deviations from the long-run equilibrium are characterized by different rates of adjustment. To motivate our analysis and illustrate the various issues involved, our discussion is structured around the analysis of the long-run properties of US stock prices and dividends. It is shown that the MEC model is flexible enough to account for situations where deviations from the long-run equilibrium are nonstationary in one of the states of nature and allows us to test for such a possibility. An empirical specification procedure to establish the existence of MEC adjustment in practice is also presented. This is based on a multi-step test procedure that exploits the differences between the global and local characteristics of systems with MEC adjustment. Copyright © 2004 John Wiley & Sons, Ltd.
Convergence of carbon dioxide emissions : a review of the literature

The objective of this paper is to review previous research on convergence of carbon dioxide emissions among countries. We discuss the key findings in this work, how the choices of model, data, statistical tests, etc. influence the results, and highlight some policy implications. The empirical research on convergence in per capita carbon dioxide emissions shows some evidence of convergence between developed (OECD) countries, while at the global level there appear to be relatively persistent gaps or divergence. These results are however sensitive to the choice of econometric approach and data set (e.g., the length of the time series). Still, the empirical basis for an egalitarian rule of equal per capita emissions in the design of global climate policy is not solid; it ignores the specific structural characteristics of countries such as climate, natural resource endowments, etc. The analysis therefore points to a need for more in-depth analyses of the structural determinants of carbon intensity (productivity) at the country level, as well as to additional research on the economic consequences of different types of equity principles (including combinations of such principles).
Risk Premiums in Interconnected Australian Electricity Futures Markets

We provide an empirical analysis of the relationship between spot and futures prices in interconnected regional Australian electricity markets. Examining ex-post risk premiums in futures markets, we find positive and significant risk premiums for several of the considered regions. Therefore, electricity futures prices cannot be considered as an unbiased estimator of the average realized spot price during the delivery period. Market participants are willing to pay a significant additional compensation to get rid of the exposure to price shocks and spikes in the spot market. We further demonstrate seasonal effects in the observed premiums as well as strong and positive correlations between the observed risk premiums across the considered markets. Overall, the observed premiums indicate risk aversion of market participants, in the Queensland and Victoria electricity market. We also relate realized premiums to variables such as spot price levels, volatility, skewness and kurtosis prior to the delivery period. Due to the high correlation of the observed premiums across the regions, we apply a seemingly unrelated regression (SUR) approach. We find that in particular spot price levels, but also skewness and kurtosis of spot prices contribute significantly to the explanation of realized risk premiums.
Interactions and Complexity: Goals and Limitations

We thank Morabia for his insightful commentary on the historical development of interaction analysis within epidemiology and on the ambiguous role interactions played in the development of epidemiology itself. Our tutorial was, of course, intended to be precisely that, a tutorial, rather than an historical account, and Morabia’s commentary thus provides an important and engaging supplement to what we wrote. Morabia argues that interaction presents, to epidemiology, a certain tension between population thinking, on the one hand, and the complexities of multifactorial disease causation, on the other hand – a tension that perhaps kept some scientists of the past from group comparisons, and thus, from epidemiologic analysis. Morabia poses the question, “At which point does the analysis of interaction become incompatible with epidemiology? ” At what point does the analysis of interaction elude the traditional epidemiologic approach of group comparison? Morabia notes that all of the examples in our tutorial involved only “two-way” interaction, and that, in extreme scenarios, with many exposures and all higher order interactions present, population thinking and group comparisons break down. One emphasis of our tutorial was that it is important for an investigator to clarify why interaction is being studied. The purposes and goals of interaction analysis are diverse, and concepts and methods must be chosen accordingly. Goals range from targeting subpopulations aimed at maximizing intervention effectiveness to uncovering mechanisms for disease causation. The tension that Morabia comments upon arguably relates to different goals in different ways. A plethora of interactions across many exposures does indeed render population thinking and group comparisons essentially useless if the goal is to uncover these interactions in multifactorial models of disease causation; such complexity is intractable with traditional epidemiologic tools. In contrast, the goal of determining which of two subpopulations to treat if resources are limited is a question that can be addressed by traditional epidemiologic analysis, and that can be addressed even if the underlying causal mechanisms are multifactorial and intractably complex. The potential underlying complexity of interactions does not threaten this specific goal.
The dynamics of time-varying volatilities in different size second-hand ship prices of the dry-cargo sector

This paper examines the dynamics of conditional volatilities in the world dry-bulk market for second-hand ships. In particular, it models and compares volatility estimates between different size vessels using monthly data. The recently developed class of autoregressive conditional heteroskedasticity (ARCH) models are utilized for this purpose. It is found that broadly speaking prices of small vessels are less volatile than larger ones, and the nature of these volatilities vary across sizes. Panamax volatilities are mostly driven by old 'news', while new shocks are more important for Handysize and Capesize volatilities. Furthermore, conditional volatilities of Handysize and Panamax prices are positively related to interest rates and Capesize to time-charters.
Cartilage Oligomeric Matrix Protein Shows High Affinity Zinc-dependent Interaction with Triple Helical Collagen*

Cartilage and tendon extracellular matrices are composed of collagens, proteoglycans, and a number of noncollagenous proteins. Cartilage oligomeric matrix protein (COMP) is a prominent such protein, structurally related to the thrombospondins. We found that native COMP binds to collagen I/II and procollagen I/II and that the interaction is dependent on the divalent cations Zn2+ or Ni2+, whereas Ca2+, Mg2+, and Mn2+ did not promote binding. Using a solid phase assay, Scatchard analysis identified one class of binding site with a dissociation constant (K d ) close to 1.5 nm in the presence of Zn2+. The results were confirmed by studies using surface plasmon resonance. Furthermore, metal chelate chromatography demonstrated that COMP bound Zn2+ and Ni2+. Electron microscopy showed that the interaction occurred at four defined sites on the 300-nm collagen and procollagen molecules. Two were located close to each end, and two at 126 and 206 nm, respectively, from the C-terminal. COMP interacted via its C-terminal globular domain and significantly only in the presence of Zn2+.
Judging a commit by its cover; or can a commit message predict build failure?

Developers summarize their changes to code in commit messages. When a message seems “unusual”, however, this puts doubt into the quality of the code contained in the commit. We trained n-gram language models and used cross-entropy as an indicator of commit message “unusualness” of over 120 000 commits from open source projects. Build statuses collected from Travis-CI were used as a proxy for code quality. We then compared the distributions of failed and successful commits with regards to the “unusualness” of their commit message. Our analysis yielded significant results when correlating cross-entropy with build status.
Paths to volunteer commitment: lessons from the Sydney Olympic games.

Volunteers have become essential to the delivery of sport and recreation services, adding several hundred dollars of value per capita to the contribution that sport and recreation make to gross domestic product (Taylor et a/. , 1996; Gerson, 1997; Davies, 1998}. Volunteers have become particularly vital for the delivery of special events, as most events now depend to some degree on volunteers for event planning and operations (Allen, 2000; van der Wagen, 2001; McDonnell eta/. , 2002}. The growing dependence of the event industry on volunteers is aptly illustrated by the substantial growth of volunteering at the Olympic Games (Moragas eta/. , 2000}. Volunteers were used sparingly until the 1980s. However, the 1980 Winter Olympic Games in Lake Placid made use of 6 7 03 volunteers and the 1984 Summer Olympic Games in Los Angeles made use of 28,742 volunteers. Volunteer numbers rose dramatically during the 1980s and 1990s. The 1998 Winter Olympic Games in Nagano required 32,579 volunteers and the 2000 Summer Olympic Games in Sydney accredited 40,917 volunteers. Chalip (2000} calculated that volunteer labour in Sydney would contribute over Aus$1 09 million in comparable worthover Aus$21 for every dollar expended to secure and support the volunteers' work. Without the volunteers, the Games could not have been produced. The growing importance of volunteers to events has been paralleled by a substantial growth in the use of events in the economic and social development strategies of cities, regions and countries (Mules and Faulkner, 1996; Getz, 1998; Jago et a/. , 2003}. Thus, just as events are becoming increasingly dependent on volunteers, community and national development are
The forward rate unbiasedness hypothesis revisited

It is widely accepted that long-term interest rates are more suitable for testing the Uncovered Interest Rate Parity (UIP) than shorter-term rates. This paper shows that while using longer-term (1-year) forward exchange rates are also more suitable than shorter-term rates (1-month) for testing the forward exchange rate unbiasedness hypothesis (FRUH) the test is sensitive to the choice of the numeraire currency, i.e. the US dollar, the Deutsche mark (DM) or the Japanese yen. The FRUH holds in currencies measured in terms of the US dollar when a one-year forward contract is used instead of a one-month contract, but it does not hold when the DM and the yen are used as numeraire currencies. Copyright @ 2002 by John Wiley & Sons, Ltd. All rights reserved.