Miracle-dz/UniFAR-FTUs huggingface dataset:
The Comparative Predictive Abilities Of Accrual Earnings And Cash Flows In Periods Of Economic Turbulence: The Case Of The IT Bubble

As set forth in SFAC No. 1, a primary objective of financial reporting is to provide information useful to decision makers. Predicting future cash flows represents a major goal of investors and creditors, and accrual and cash flow accounting information present two alternative factors useful in such predictions. The current research investigates the comparative abilities of accrual basis net income and historical cash flows from operations as predictors of future cash flows during both the economic boom leading up to the IT Bubble and the period of economic duress following the burst of that Bubble. Generally, results indicate that historical cash flows outperform accrual net income in predicting future cash flows during these periods of economic turbulence. Additionally, the evidence reveals great variability in the predictive ability of accrual earnings during the time period studied, suggesting that accrual accounting estimates lose some of their precision during periods of extreme economic fluctuation.
Charge concept in partial discharge in power cables

Present paper discusses Partial Discharge (PD) occurrence and its relevant parameters in power cables. A spherical void in the insulation of a power cable is assumed as the origin of PD. To study PD in power cables, a model based on the three capacitor type is proposed, and the associated circuit elements for the spherical void and different layers of the cable are obtained with closed form solutions. In the procedure of deriving parameters of the model, a defect column is selected with a particular geometry which its boundaries are in the direction of the electric field. The results for PD magnitude and current pulse are acquired from the proposed model, along with Finite Element Method (FEM) simulations. Both methods show matching results but in contrast with the dipole model. FEM simulations are accomplished in 3D, on account of spherical geometry of the void. Other simulation results achieved from FEM and the model are as well included.
Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications

Abstract This paper examines why a Portuguese telecommunications company – Marconi – adopted activity-based costing (ABC). The focus lies in new institutional sociology (NIS), particularly the institutional change model of Dillard et al. (Accounting, Auditing and Accountability Journal, 17(4), pp. 506–542, 2004), supplemented by theoretical triangulation involving economic, labour process and actor network theories to enrich observations and extend theory. Why Marconi adopted ABC lay in a complex, interrelated chain of institutions, including the parent company, management consultants, national and European Union regulators, financial markets and consumer associations during market liberalization. ABC was a means and symbol of improved competitiveness and efficiency but its diffusion and adoption also involved mimetic, coercive and normative factors. In regulated environments external legitimacy and efficiency were intertwined and demonstrating efficiency using accounting symbols is problematic. The results confirm criticisms of early NIS research for dichotomizing economic and institutional pressures, assuming private organizations are exempt from institutional pressures and neglecting internal organizational dynamics. The Dillard et al. model accommodated many features of institutionalization but needed extension to incorporate the public interest, the role of boundary spanners across social levels and how intra-organizational factors and properties of the technology derived following translation and praxis play a part.
The outflow tract of the heart is recruited from a novel heart-forming field.

As classically described, the precardiac mesoderm of the paired heart-forming fields migrate and fuse anteriomedially in the ventral midline to form the first segment of the straight heart tube. This segment ultimately forms the right trabeculated ventricle. Additional segments are added to the caudal end of the first in a sequential fashion from the posteriolateral heart-forming field mesoderm. In this study we report that the final major heart segment, which forms the cardiac outflow tract, does not follow this pattern of embryonic development. The cardiac outlet, consisting of the conus and truncus, does not derive from the paired heart-forming fields, but originates separately from a previously unrecognized source of mesoderm located anterior to the initial primitive heart tube segment. Fate-mapping results show that cells labeled in the mesoderm surrounding the aortic sac and anterior to the primitive right ventricle are incorporated into both the conus and the truncus. Conversely, if cells are labeled in the existing right ventricle no incorporation into the cardiac outlet is observed. Tissue explants microdissected from this anterior mesoderm region are capable of forming beating cardiac muscle in vitro when cocultured with explants of the primitive right ventricle. These findings establish the presence of another heart-forming field. This anterior heart-forming field (AHF) consists of mesoderm surrounding the aortic sac immediately anterior to the existing heart tube. This new concept of the heart outlet's embryonic origin provides a new basis for explaining a variety of gene-expression patterns and cardiac defects described in both transgenic animals and human congenital heart disease.
Aggregate Productivity and Aggregate Technology

Aggregate productivity and aggregate technology are meaningful but distinct concepts. We show that a slightly-modified Solow productivity residual measures changes in economic welfare, even when productivity and technology differ because of distortions such as imperfect competition. We then present a general accounting framework that identifies several new non-technological gaps between productivity and technology, gaps reflecting imperfections and frictions in output and factor markets. Empirically, we find that these gaps are important, even though we abstract from variations in factor utilization and estimate only small average sectoral markups. Compared with productivity growth, our measured technology shocks are significantly less correlated with output, and are essentially uncorrelated with inputs. Our results imply that calibrating dynamic general equilibrium models as if Solow residuals were technology shocks confuses impulses and propagation mechanisms.
Focusing The Baltic Agricultural Sector Towards The New Consumer: Estonia'S Case

This paper analyses some of the current problems emerging in the Baltic economies with special reference to Estonia and the agricultural sector. The prime objectives are to put forward suggestions for improving the agricultural investment, and to improve the marketing towards the modern international consumer. The major points covered are: 1.National changes following the break from USSR in 1991. 2.Re orientation towards the European Union (EU) and international markets. 3.Changes for long run growth in the Estonian agricultural sector.
The Levels and Patterns of Cytokines Produced by CD4 T Lymphocytes of BALB/c Mice Infected with Leishmania major by Inoculation into the Ear Dermis Depend on the Infectiousness and Size of the Inoculum

ABSTRACT The production of cytokines by CD4 lymph node T lymphocytes derived from BALB/c mice recently infected in the ear dermis with high (106 parasites) or low (103 parasites) doses of Leishmania major metacyclic promastigotes (MP) was examined over a 3-week period following inoculation. Results were compared with those obtained when mice were injected with less infectious parasite populations, namely, stationary-phase or log-phase promastigotes (LP). Cells were purified 16 h and 3, 8, and 19 days after inoculation, and the amounts of gamma interferon (IFN-γ) and interleukin-4 (IL-4) released in response to LACK (Leishmania homolog of receptors for activated C kinase) or total L. major antigens were assessed. We found that LACK-reactive T cells from mice inoculated with a high dose of parasites first produced IFN-γ and later on IL-4; the level of IFN-γ produced early by these cells was dependent upon the stage of the promastigotes inoculated, the highest level being reached with cells recovered from mice inoculated with the least infectious parasites, LP; sequential production of IFN-γ and then of IL-4 also characterized L. major antigen-reactive CD4 T cells, suggesting that the early production of IFN-γ does not impede the subsequent rise of IL-4 and finally the expansion of the parasites; after low-dose inoculation of MP, cutaneous lesions developed with kinetics similar to that of lesions induced after inoculation of 106 LP, but in this case CD4 T lymphocytes did not release IFN-γ or IL-4 in the presence of LACK and neither cytokine was produced in response to L. major antigens before the onset of lesion signs. These results suggest the existence of a discreet phase in terms of CD4 T-cell reactivity for at least the first 8 days following inoculation, a time period during which parasites are able to grow moderately. In conclusion, the levels and profiles of cytokines produced by Leishmania-specific CD4 T lymphocytes clearly depend on both the stage of differentiation and number of parasites used for inoculation.
Testing for statistical and market efficiency when forecast errors are non-normal: the NFL betting market revisited

This paper examines the efficiency of the National Football League (NFL) betting market. Previous econometric work on the subject has been based on least squares estimators, and has been marred by non-normal errors, which have cast doubt on standard hypothesis testing procedures. It is found that the negative binomial distribution provides a good description of points scored in NFL football games, but no significant departures from market efficiency were discovered.
Building Problem Solvers

From the Publisher: For nearly two decades, Kenneth Forbus and Johan de Kleer have accumulated a substantial body of knowledge about the principles and practice of creating problem solvers. In some cases they are the inventors of the ideas or techniques described, and in others, participants in their development. Building Problem Solvers communicates this knowledge in a focused, cohesive manner. It is unique among standard artificial intelligence texts in combining science and engineering, theory and craft to describe the construction of AI reasoning systems, and it includes code illustrating the ideas. After working through Building Problem Solvers, readers should have a deep understanding of pattern directed inference systems, constraint languages, and truth-maintenance systems. The diligent reader will have worked through several substantial examples, including systems that perform symbolic algebra, natural deduction, resolution, qualitative reasoning, planning, diagnosis, scene analysis, and temporal reasoning. Along the way Forbus and de Kleer teach the art of building robust AI software. They begin with simple examples such as search programs, and move to more complex cases on the cutting edge of AI techniques, such as model-based diagnosis systems and a qualitative reasoner. This software has been tested and used extensively by graduate students and programmers in industry. Although Building Problem Solvers is designed primarily as a text for advanced AI classes or AI programming classes, it can be used by researchers in universities and industrial laboratories who want to apply these techniques in their work, and by programmers who want to incorporate these ideas in their applications.
Associations of arbovirus vectors with gallery forests and domestic environments in southeastern Bolivia.

Abstract : Populations of Aedes aegypti (Linnaeus), the vector of dengue and urban yellow fever (YF), have reinfested some urban areas of Bolivia (I-3). While both dengue and YF outbreaks can occur in Ae. aegypti-infested cities and villages, the probability of a YF outbreak is perhaps greater, because that virus is present in a forest cycle throughout much of Bolivia (1, 4). while dengue is not known to exist in a forest cycle in the New World. Nevertheless, plaque-reduction neutralization tests conducted on paired sera from cases of febrile illness in an isolated population of Ayoreo Indians in the Rincon del Tigre area of Bolivia have demonstrated seroconversion to dengue virus. These cases of suspected dengue fever occurred almost concurrently with cases of YF during the first quarter of 1981. The tests were conducted in early 1982 at the Waiter Reed Army institute of Research in Washington, D.C. The serologic results obtained aroused considerable interest, since reports from the Bolivian Ministry of Health indicated that there were no Ae. aegypti at Rincon del Tigre. Consequently. a trip was made to Rincon del Tigre in May-June 1982 to collect mosquitoes that could yield entomologic information and provide material for virus isolation efforts. The specific aims of this project were (1) to conduct a survey of Rincon del Tigre for Ae. aegypti populations; (2) to develop a representative taxonomic collection of mosquito species in the area; (3) to collect mosquitoes for use in virus isolation attempts; and (4) to characterize the mosquitoes associated with domestic and sylvatic environments. This article reports the results of systematic collection of mosquitoes in the peridomestic and sylvan environments. Results of the taxonomic studies have been reported separately.
Graphene-Based Glucose Sensors: A Brief Review

Since the existence of graphene, a material only a single atomic layer thick, was demonstrated about a decade ago, it has caught the attention of researchers worldwide. This paper begins with a historical overview of graphene since its discovery, in 2004, and focuses on a citation-weighted review of graphene-based sensors developed for the detection of biological targets. Based on this statistical analysis, we categorize recent developments in graphene-based biosensors (GBBs) as optimized for detecting 1) proteins, 2) nucleic acids, 3) carbohydrates, or 4) compounds generated by metabolic processes. Existing detection methods employed by these sensors include electrical, electrochemical, and photonic approaches with respect to detecting labeled (or enzyme-assisted) and label-free (or enzyme-free) probe structures. Herein, we focus on graphene-based glucose sensors because glucose-monitoring technology is extremely important in the management of diabetes and many practical examples of these carbohydrate sensors have been developed using the aforementioned detection methods.
Explorer Graphol : Ontology Representation through Diagrams

In this paper we present Graphol, a novel language for the diagrammatic representation of Description Logic (DL) ontologies. Graphol is designed with the aim of offering a completely visual representation to the users (notably, no formulas need to be used in the diagrams), thus helping the understanding of people not skilled in logic. At the same time, it provides designers with simple mechanisms for ontology editing, which free them from having to write down complex textual syntax. Through Graphol we can specify SROIQ(D) ontologies, thus our language essentially captures the OWL 2 standard. In this respect, we developed a basic software tool to translate Graphol ontologies realized with the yEd graph editor into OWL 2 functional syntax specifications. We conducted some initial user evaluation tests, involving designers skilled in conceptual or ontology modeling and users without specific logic background. From these tests, we obtained promising results about the effectiveness of our language for both visualization and editing of ontologies.
IMPLEMENTING A TRANSITIONAL SUPPORT PROGRAM

1 Sheila Edwards Lange, University of Washington, Center for Workforce Development, Seattle, WA 98195, sredward@u.washington. edu 2 Eve A. Riskin, Electrical Engineering Department, University of Washington, Seattle, WA 98195, riskin@ee.washington. edu 3 Suzanne G. Brainard, University of Washington, Center for Workforce Development, Seattle, WA 98195, brainard@u.washington. edu 4 Denice D. Denton, College of Engineering, University of Washington, Seattle, WA 98195, denton@engr.washington. edu Abstract – As part of its National Science Foundation ADVANCE Institutional Transformation Award, the University of Washington implemented a Transitional Support Program for faculty members. The program goals are to make faculty careers less stressful during times of transitions such as a new child, first tenure track appointment, expansion or redirection of a research program, major illness or caring for elderly parents. Support is offered for up to three academic quarters for the faculty member moving through such a transition. Small grants are provided for course release, graduate student or post-doctoral support and/or laboratory supplies. Grant proposals are solicited quarterly and, in its first year, seventeen faculty have benefited from the program. Panelists will describe the program and provide guidelines for replicating similar programs at other universities.
Physical activity among cancer survivors and those with no history of cancer- a report from the National Health and Nutrition Examination Survey 2003-2006.

INTRODUCTION Cancer survivors are at greater risk for chronic diseases that make regular physical activity a challenge. The purpose of this manuscript was to compare physical activity levels among five-year cancer survivors and those with no history of cancer, and to determine risk factors for physical inactivity. METHODS Participants who completed the physical activity monitoring portion of the National Health and Nutrition Examination Survey (NHANES) in 2003-04 and 2005-06 were included in these analyses. Physical activity collected via accelerometer was used to determine who completed recommended amounts of physical activity according to Centers for Disease Control (CDC) guidelines. Associations between physical activity and cancer status were evaluated with multiple logistic regressions. RESULTS 95.5% of five-year cancer survivors and 87.3% of those with no cancer history did not meet the CDC guidelines. After adjusting for sex, age, race, education and chronic conditions, cancer survivors were 1.7 (95% CI: 1.0, 2.9) times more likely than those with no cancer history to fail to meet CDC guidelines for physical activity. CONCLUSIONS Neither the general population nor cancer survivors met the CDC guidelines for physical activity. Cancer survivors were less likely to meet recommendations and may need tailored interventions designed to take into account comorbid conditions to increase their physical activity levels.
Nutrition: The integrative science

1. Nutrition is a vitally important part of the production environment but also interacts with many other disciplines. 2. Modern breeding methods involving selection for a wider range of characteristics are likely to result in new genotypes with different nutritional needs. Geneticists and nutritionists will have to work closely together in the future to identify nutritional needs of these birds. 3. Collaboration between nutrition and other disciplines has been important in maintaining efficient poultry production and health and preventing or alleviating a number of metabolic disorders 4. There are many new challenges facing nutritionists to maintain health and performance in flocks under more exacting standards of bird welfare and human health. 5. A vigorous contribution from nutritional science and research will continue to be important for the future well-being of the poultry industry.
Pharmacological treatment of attention-deficit/hyperactivity disorder: assessing outcomes

A substantial body of evidence has supported the efficacy and safety of pharmacological treatment available for attention deficit/hyperactivity disorder (ADHD). There is increasing agreement that the important treatment outcomes for ADHD extend beyond improvement in core symptoms and that a more generic (or global) concept of remission is the overarching goal of treatment. However, there is no consensus on the best definition of remission or on how best to conceptualize and measure broader treatment outcomes. In this article, we provide an overview of the various methods and approaches to measuring treatment outcomes for ADHD with respect to symptoms, impairment, quality of life, adverse events and safety as well as cognition. We will describe the ways that they may be used within routine clinical practice and think ahead about the kinds of studies that are required to move the field forward.
The dilemma facing multinational enterprises: transfer or adaptation of their human resource management systems

This study, within the discipline of International Human Resource Management, analyses the readiness of multinational enterprises to export their human resource management (HRM) system to their subsidiaries abroad, depending on the perceived quality of the system and the differences in the cultural contexts of the headquarters and subsidiaries. Using a qualitative exploratory study of 8 Basque firms and another quantitative study of a sample of 58 Spanish industrial multinationals, we conclude that the quality of the headquarters-based HRM system has a significant influence when it comes to deciding whether to export it to the subsidiary, whereas the difference in cultural contexts is not decisive when transferring the basic principles of the human resource system, although it is possibly decisive in the transfer of practices and sub-processes.
Can the EU be Democratic? * Lessons from the constitutional process ... and its failure

Introduction Democratising European Union politics is essentially a learning process. Over time our diagnosis of the challenges involved evolves, institutional reforms are brought into place, and the attitudes of elites as well as of the public at large adjust. Thus the contours of what a truly democratic EU democracy requires are only slowly emerging. Even if it has not led to the entry into force of a European Constitutional Treaty, the constitution-making process has yielded important steps forward in understanding the requirements of a democratic EU. This paper seeks to sketch the insights that have been gathered and how they can be build upon. Basically, I conclude that in terms of ‘normal’ EU politics the Constitutional Treaty offers some very valuable overtures, even if it falls short of determining the EU’s democratic finality.
Autoregressive Conditional Density Estimation

R. F. Engle's autoregressive conditional heteroskedastic model is extended to permit parametric specifications for conditional dependence beyond the mean and variance. The suggestion is to model the conditional density with a small number of parameters, and then model these parameters as functions of the conditioning information. This method is applied to two data sets. The first application is to the monthly excess holding yield on U.S. Treasury securities, where the conditional density used is a Student's t distribution. The second application is to the U.S. Dollar/Swiss Franc exchange rate, using a new skewed Student t conditional distribution. Copyright 1994 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.
Modelling Non-Cooperative Dialogue: the Role of Conversational Games and Discourse Obligations

We describe ongoing research towards modelling dialogue management for conversational agents that can exhibit and cope with non-cooperative behaviour. Empirical studies of conventional dialogue behaviour in the domain of political interviews and a coarsegrained notion of conversational games are used to characterise non-cooperation. We propose an agent architecture that combines conversational games and discourse obligations, and suggest an implementation.