Miracle-dz/UniFAR-FTUs huggingface dataset:
Perceptions of benefits and challenges of public sector accounting reforms: a cross-sectional comparison between Brazilian and English local governments

Over the last 30 years, the public sector has passed through a wave of reforms worldwide, usually towards the adoption of business-like practices as a way to better manage the public resources. With respect to financial reporting, these reforms have as cornerstones the adoption of accrual-accounting (AA) in place of the traditional cash-basis accounting and the discussions towards the use of a set of international accounting standards (IAS) such as the International Public Sector Accounting Standards (IPSAS) or the International Financial Reporting Standards (IFRS). Local governments of Brazil and the UK are in different stages of these reforms. While the first are expected to finish these AA and IAS adoption in the next two years, using the IPSAS as guidelines, the last are already using accrual-accounting and IFRS. Using qualitative and quantitative data collected through questionnaire and interviews, this thesis presents a cross-sectional comparative analysis of the perceptions of Brazilian (ex-ante) and English (ex-post) local governments in regards challenges and benefits of these reforms. The research identified that Brazilians and English managers share close perceptions about the benefits of AA. However, in regards to IAS, Brazilian local governments have far better expectations than the English have experienced. The English experience is also presented as a benchmark to drive Brazilian accounting reforms.
Chapter 14 Enzymes in Bakery : Current and Future Trends

The use of enzymes dates from much longer than their ability to catalyze reactions was rec‐ ognized and their chemical nature was known. The first completely enzymatic industrial process was developed in the years 1960 [1]. Starch processing, which is undertaken in two steps, involves liquefaction of the polysaccharide using bacterial α-amylase, followed by saccharification catalyzed by fungal glucoamylase.
Portfolio Analysis of Delivery and Finance Methods in U.S. Navy Family Housing

Abstract : This thesis proposes the use of several project and portfolio tools that demonstrate the advantages of integrated delivery and finance methods. It also depicts several strategic frameworks by which to shape internal organization and procurement structure in order to attract innovative private sector forces. Two decision support tools were used to analyze Navy housing portfolios at eight installations. First, solicitations, operations and maintenance budget histories, and project programs were collected. This information was assembled in CHOICES decision support software to analyze portfolio cash flows for varying configurations of delivery and finance methods. Next, several construction contract method selection tools were used to illustrate how the same bases could narrow choice of delivery methods based on specific regional, project and market drivers. This process illustrated several plausible delivery types for specific projects in lieu of relying upon predetermined methods. Several strategic frameworks were outlined and used to analyze the Naval Facilities and Engineering Command's (NAVFAC) internal structure and its housing procurement and sustainment strategies. First, the case studies were reviewed in light of fundamental principles for public procurement strategy. Results of this assessment call for focus on increasing competition and innovation, maintaining transparency and leveraging private capital. Next, basic frameworks of competitive private sector strategies were used to analyze NAVFAC's organizational and acquisition structures. This process yielded several proposals that would align organization and solicitation configurations to create more attractive infrastructure markets for private industry.
Is recent advice on exclusive breastfeeding consistent with the data presented?

Dear Editor, We read with concern the commentary by Binns CW1 on the paper by Huh SY.2 After reiterating the WHO recommendation to breastfeed exclusively for 6 months Binns writes; “These results are consistent with this recommendation…. ” Our analysis of the data in figure 1 suggests different conclusions. Figure 1 Association between timing of solid food introduction in infancy and obesity at the age of 3 years (body mass index ≥95th percentile) according to breastfeeding status (n=847). Reproduced with permission from Pediatrics, Vol. 127, Pages …
Enriching Customer Value Research with a Relational Perspective

Abstract Much of the research on customer perceived value in marketing has been guided by a transactional view, in which determinants of value perceptions are studied with a focus on discrete transactions rather than recurring exchange relationships. Using data collected from a survey of organizational buyers, we found that perceptions of both relational benefits and relational costs significantly influence organizational buyers' perceived value. These effects remained significant when compared with those of perceived episodic benefits and costs. Our research underscores the need for a relational perspective of customer perceived value, whereby both episodic and relational antecedents of value should be accounted for and influenced by elements of the marketing mix.
Excess positional mutual information predicts both local and allosteric mutations affecting beta lactamase drug resistance

MOTIVATION Bacterial resistance to antibiotics, particularly plasmid-encoded resistance to beta lactam drugs, poses an increasing threat to human health. Point mutations to beta-lactamase enzymes can greatly alter the level of resistance conferred, but predicting the effects of such mutations has been challenging due to the large combinatorial space involved and the subtle relationships of distant residues to catalytic function. Therefore we desire an information-theoretic metric to sensitively and robustly detect both local and distant residues that affect substrate conformation and catalytic activity. RESULTS Here, we report the use of positional mutual information in multiple microsecond-length molecular dynamics (MD) simulations to predict residues linked to catalytic activity of the CTX-M9 beta lactamase. We find that motions of the bound drug are relatively isolated from motions of the protein as a whole, which we interpret in the context of prior theories of catalysis. In order to robustly identify residues that are weakly coupled to drug motions but nonetheless affect catalysis, we utilize an excess mutual information metric. We predict 31 such residues for the cephalosporin antibiotic cefotaxime. Nine of these have previously been tested experimentally, and all decrease both enzyme rate constants and empirical drug resistance. We prospectively validate our method by testing eight high-scoring mutations and eight low-scoring controls in bacteria. Six of eight predicted mutations decrease cefotaxime resistance greater than 2-fold, while only one control shows such an effect. The ability to prospectively predict new variants affecting bacterial drug resistance is of great interest to clinical and epidemiological surveillance. AVAILABILITY AND IMPLEMENTATION Excess mutual information code is available at https://github.com/kassonlab/positionalmi CONTACT: kasson@virginia.edu.
Earnings Management a Market Cap Borders : Indications of Opportunistic Management Behavior Motivated by Market Structure

We investigate if firms close to entering, or exiting, a market capitalization list is more prone to manage their earnings upwards than other firms, due to the benefits of the extra liquidity and media coverage gained from being listed on a ‘larger’ list. In order to measure the level of earnings management in our focal firms we use the discretionary accruals as proxy with the Jones Model (1991) as base. Overall, the focal firms had higher discretionary accrual values. When correcting for size- and performance effect, we obtained significant results at a 10 % level that our focal firms manage their earnings in a wider extent. Also, firms close to the Small/Midcap border manage their earnings in a wider extent than the other firms listed on the Stockholm Stock Exchange.
THE CORNEA: VIII. Permeability of the Excised Cornea to Ions, as Determined by Measurements of Impedance

IN CONNECTION with recent studies of the permeability and other properties of the excised cornea, 1 measurements of electrical impedance might be expected to give additional pertinent information. It is now generally accepted that the impedance of biologic tissues is directly related to their ionic permeability. 2 In the same way that measurements of impedance of solutions of pure electrolytes may be considered to measure (aside from concentration effects) the ability of the ions to diffuse through the medium, measurements of impedance of the cornea may be considered to give a measure of the ability of the ions to move through the tissue. The impedance consists of a resistive component, related to movement of ions in an electrolyte (and thus generally accepted to be a measure of permeability to ions), and a capacitative component, probably associated with dielectric properties and polarization of the tissue. The resistive component is of principal
Role of Vesicle-Associated Membrane Protein-2, Through Q-Soluble N-Ethylmaleimide-Sensitive Factor Attachment Protein Receptor/R-Soluble N-Ethylmaleimide-Sensitive Factor Attachment Protein Receptor Interaction, in the Exocytosis of Specific and Tertiary Granules of Human Neutrophils1

We have examined the role of the R-soluble N-ethylmaleimide-sensitive factor attachment protein receptor (SNARE) synaptobrevin-2/vesicle-associated membrane protein (VAMP)-2 in neutrophil exocytosis. VAMP-2, localized in the membranes of specific and gelatinase-containing tertiary granules in resting human neutrophils, resulted translocated to the cell surface following neutrophil activation under experimental conditions that induced exocytosis of specific and tertiary granules. VAMP-2 was also found on the external membrane region of granules docking to the plasma membrane in activated neutrophils. Specific Abs against VAMP-2 inhibited Ca2+ and GTP-γ-S-induced exocytosis of CD66b-enriched specific and tertiary granules, but did not affect exocytosis of CD63-enriched azurophilic granules, in electropermeabilized neutrophils. Tetanus toxin disrupted VAMP-2 and inhibited exocytosis of tertiary and specific granules. Activation of neutrophils led to the interaction of VAMP-2 with the plasma membrane Q-SNARE syntaxin 4, and anti-syntaxin 4 Abs inhibited exocytosis of specific and tertiary granules in electropermeabilized neutrophils. Immunoelectron microscopy showed syntaxin 4 on the plasma membrane contacting with docked granules in activated neutrophils. These data indicate that VAMP-2 mediates exocytosis of specific and tertiary granules, and that Q-SNARE/R-SNARE complexes containing VAMP-2 and syntaxin 4 are involved in neutrophil exocytosis.
Experimental Study Using a Direct Current Electrical Field to Promote Peripheral Nerve Regeneration

A direct current (DC) electrical field was used to stimulate transected and sutured rat sciatic nerve. Electrophysiologic, morphometric, and functional assessments were carried out on days 10, 20, 30, and 60 postoperatively. The results showed that the electrophysiologic index, the diameter and myelin-sheath thickness of regenerating nerve fibers, the sciatic functional index (SFI), and the strength of the triceps surae muscle in the experimental group were much better than those in the control group. This indicated that DC electrical stimulation could effectively promote peripheral nerve regeneration and produce positive effects after 3 weeks, and that the stimulator was not rejected by the host for a relatively long period of time.
Foreign exchange exposure of U.S. firms and macroeconomic conditions: is there a link?

We examine the dynamics of foreign exchange exposure of U.S. firms to two currency indices: the major (MJ) currency index and the emerging markets (EM) currency index. We model the dynamics as a function of firm-specific variables and macro variables. We find that exposure to the two real currency indices is significant and significantly time-varying. Time variation in the exposure to the MJ index is mainly driven by the macro variables, while the time variation in the exposure to the EM index is driven by macro, as well as firm-specific variables. Also, the exposure to the EM index has increased over the recent period. The large impact of emerging market currencies on the returns of the U.S. firms underscores the important role that emerging markets play in the U.S. economy. We also uncover that overall the total exposure of U.S. firms to the two currency indices increase during economic contractions.
Design of a high precision chip for detecting electric arc

A novel kind of chip which is used in high precision and low cost arc detection circuit (leakage detection included) was designed. Based on CSMC's 0.5pm process, the pad is specially designed to produce a specific capacitor. Cascode current mirror and trimming capacitors are used to generate a precise timing signal. High speed, large bandwidth and low offset op-amps with rail to rail output stage are used to realize the function of precise amplification of the current information. The chip is designed and simulated on the platform of Cadence. The experimental result shows that the chip can detect arc which is wider than 150ns and generate the corresponding interrupt signal.
Distribution Evaluation Problem Based on Data Envelopment Analysis

Companies have found that the optimal Supply Chain Management (SCM) increases successfulness by acquiring direct and indirect benefits in the supply chain. Therefore, SCM has attracted managers and researchers attention nowadays. Distributors, as a part of a supply chain and a link between the producer and the customers, can help producers to develop new products and processes. In this paper, an integrated Kano-DEA method has introduced for distribution evaluation. This combination has used to determine the importance weights of evaluation criteria. Then, distributors have been evaluated using Data Envelopment Analysis (DEA) technique. Finally, in order to show the application aspects, a numerical example is presented.
A Study on the Strategies of Electronic Government Services based on Web2.0

Government itself produces a vast amount of highly valuable information, and the internet increases its potential social and economic value. So far, government provide web services that is web 1.0 style. To meet the user's needs, that is online collaboration and sharing, government web services also change to web 2.0. This paper argues that government could now grasp the opportunities that are emerging in terms of web 2.0. Current policy and action is not yet adequate to grasp these opportunities. So, this study focused on the strategic development of electronic government services based on web 2.0. For the purpose, we reviewed the web 2.0 cases and former electronic government services. And then, we defined government 2.0 that is electronic government services based on web 2.0, and provided reference model of government 2.0. Government 2.0 reference model will help the administrators to find better ways to use the technological infrastructure and save efforts for trial and errors from the lack of systematic approach.
Risks of parenteral deferoxamine for acute iron poisoning.

OBJECTIVE To review the adverse effects and risks of deferoxamine for the treatment of iron poisoning. METHODS A literature search of deferoxamine induced adverse effects was used to identify pertinent articles. The references of these articles served as the source of other references not previously identified. RESULTS Deferoxamine is a relatively safe antidote for iron intoxication, but adverse effects have been recognized with increased usage, particularly with prolonged intravenous dosing. This paper focuses on deferoxamine induced cardiovascular, pulmonary, ocular and auditory toxicity as well as its potential to increase the risk of infection. Information on iron's toxicology and toxicokinetics and deferoxamine's pharmacology and pharmacokinetics are reviewed. With this background information a hypothesis is generated to maximize deferoxamine benefit while minimizing deferoxamine induced pulmonary toxicity. The hypothesis is based upon a stoichiometric approach to maximal chelation during the first 24 h following iron ingestion. CONCLUSION Deferoxamine is a relatively safe antidote for iron poisoning but the potential for pulmonary and cardiovascular toxicity should be respected. Studies defining maximum regimens over defined periods of time will allow a more logical utilization of deferoxamine, optimizing benefit and minimizing risk.
When Worlds Collide: Business Meets Bureaucracy in the Water Sector

Increasing water scarcity has attracted more businesses and their high-powered market tools to a sector that has been dominated historically by organizations operating under low-powered incentives. This paper compares business and bureaucratic institutions through three interfaces. The first compares bureaucratic tools – such as water footprinting and conservation technologies – to business tools that rely on prices and markets to change water consumption. The second explores how high-powered incentives within a low-powered institutional setting can result in harmful outcomes, as when regulations on bottled water, hydraulic fracturing, and food exports mismatch costs and benefits. The third discusses how changes in information make business tools for managing risk from floods and drought more appropriate than bureaucratic tools developed in a past of uncertainty. Institutions that allocate water with appropriate incentives – high-powered business incentives for economic uses and low-powered bureaucratic incentives for social uses – will maximize social wealth, but mismatches will increase negative spillovers and waste resources.
The feasibility of using resonant inductive power transfer to recharge wireless sensor network nodes

Resonant inductive power transfer is gaining popularity as a means to wirelessly supply devices with power. It can be applied in numerous applications, ranging from medical applications to supplying power to electric vehicles. This paper investigates the feasibility of using resonant inductive power transfer to recharge wireless sensor network (WSN) nodes. Several coil types with dimensions applicable to WSN nodes are analysed theoretically, and a new hybrid coil type is presented. The coils were implemented, and the efficiencies of the coils measured. The results achieved indicate that the efficiencies of all the coil types investigated are too low to be feasible for recharging WSN nodes within the ideal design parameters for this particular application. However, an important contribution of this work is to indicate what can be achieved with this technique, which is a good basis for further research and other possible applications.
o f a Self-Peptide for In Vivo Tolerance Induct ion o f CD 4 + T Cells Is Governed by a Processing Factor That Maps to the Class II R e g i o n o f the Major Histocompatibi

Self-proteins are regularly processed for presentation to autoreactive T cells in association with both class I and class II major histocompatibility complex (MHC) molecules. The presentation of self-peptides plays a crucial role in the acquisition of T cell repertoire during thymic selection. We previously reported that the self-MHC class I peptide L a 61-80 was immunogenic in syngeneic B10.A mice (H-2~). We showed that despite its high affinity for self-MHC class II molecules, L a 61-80 peptide failed to induce elimination of autoreactive CD4 + T cells, presumably due to incomplete processing and presentation in the B10.A's developing thymus (cryptic-selfpeptide). In this report, we showed that the cryptic phenotype was not an intrinsic property of the self-peptide L a 61-80 since it was found to be naturally presented and subsequently tolerogenic in BALB/c mice (H-2 a) (dominant self-peptide). In addition, the self-peptide L a 61-80 was found to be immunogenic in different H-2 a mice while it was invariably tolerogenic in H-2 a mice regardless of their background genes. We observed that L a 61-80 bound equally well to H-2 a and H-2 k MHC class II molecules. Also, no correlation was found between the quantity of self-L a protein and the tolerogenicity o fL a 61-80. Surprisingly, L a 6180 was not naturally presented in (H-2 a X H-2 a) F1 mice, indicating that the H-2 a MHC locus contained a gene that impaired the presentation of the self-peptide. Analyses o f T cell responses to the self-peptide in several H-2 recombinant mice revealed that the presentation o fL a 61-80 was controlled by genes that mapped to a 170-kb portion of the MHC class II region. This study shows that (a) endogenously processed self-peptides presented by MHC class II molecules are involved in shaping the CD4 + T cell repertoire in the thymus; (b) The selection of selfpeptides for presentation by MHC class II molecules to nascent autoreactive T cells is influenced by nonstructural MHC genes that map to a 170-kb portion of the MHC class II region; and (c) the MHC locus of H-2 a mice encodes factors that prevent or abrogate the presentation by MHC class II molecules of the self-peptide L a 61-80. These findings may have important implications for understanding the molecular mechanisms involved in T cell repertoire acquisition and self-tolerance induction.
Significance Of Exaggerated Natriuresis After Angiotensin AT1 Receptor Blockade Or Angiotensin‐ Converting Enzyme Inhibition In Obese Zucker Rats

1. Obese Zucker rats (OZR) were shown to be salt‐sensitive in that they develop hypertension when placed on a high‐salt diet. Because angiotensin (Ang) II is a major antinatriuretic factor, the present studies were undertaken to determine whether the characteristic of salt‐sensitivity of OZR is associated with an enhanced antinatriuretic function of endogenous AngII.
Successful Everolimus Treatment in a Patient with Advanced Pancreatic Neuroendocrine Tumor Who Developed Everolimus-Induced Interstitial Lung Disease on Two Occasions: A Case Report

Chemotherapy-associated interstitial lung disease (ILD) is often fatal, and the chemotherapeutic regimen generally cannot be resumed. ILD associated with the mammalian target of rapamycin (mTOR) inhibitor everolimus has many features distinct from chemotherapy-associated ILD. We present the case of a 58-year-old woman with an advanced pancreatic neuroendocrine tumor with liver metastases, in whom everolimus treatment was maintained and resulted in a partial response despite two occurrences of everolimus-induced ILD during a 31-month treatment period until disease progression. Physicians treating with everolimus should monitor patients closely for ILD and should apply appropriate management strategies to optimize the possibility of maintaining everolimus therapy.
Outside board memberships of CEOs: Expertise or entrenchment?

We investigate whether outside board memberships of CEOs signal expertise or entrenchment. The analysis is based on panel data of the largest German companies covering the period from 1996 to 2008. Supporting the entrenchment hypothesis, our analysis reveals that firms having a CEO with one or more outside mandates suffer from significantly weaker firm performance compared with firms having a CEO without any outside board mandates. Moreover, disciplinary CEO turnovers become less likely and turnover-performance sensitivity declines with rising board memberships of the top manager. We conclude that outside mandates enhance managerial power at the expense of the home firm's shareholders.