Miracle-dz/UniFAR-FTUs huggingface dataset:
Implizite Schätzung der Marktrisikoprämie nach Steuern für den deutschen Kapitalmarkt

All currently available approaches for estimating expected cost of capital respectively market srisk premiums, which are based on the residual income model, lack recognition of personal taxes. The consequence is a serious inconsistency due to the comparison of share prices, that reflect personal tax effects, with a pretax valuation model. Therefore this study enhances the procedure by incorporating personal taxes using the Tax-RIM from Dausend/Lenz. We estimate the expected firm specific cost of capital for the German DAX and MDAX stocks as well as the market risk premiums in each case after tax using historical data from the time period since the introduction of the Halbeinkünfteverfahren in 2001 through 2006. 1 Dipl. -Kfm. Florian Dausend ist wissenschaftlicher Mitarbeiter am Lehrstuhl für Wirtschaftsprüfung und Beratungswesen, Bayerische Julius-Maximilians-Universität Würzburg. Dipl. -Vw. Dirk Schmitt ist wissenschaftlicher Mitarbeiter am Lehrstuhl für Bankund Kreditwirtschaft, Bayerische Julius-MaximiliansUniversität Würzburg. Die Autoren bedanken sich bei Herrn Stefan Freudenreich, M.Sc. (SUNY), , für seine Unterstützung. Wirtschaftswissenschaftliche Fakultät der Bayerischen Julius-Maximilians-Universität Würzburg
Selective calmodulin antagonists fail to inhibit phorbol ester‐induced superoxide anion release from human neutrophils: effects of antifungal azole derivatives

Summary The ability of antifungal azole derivatives to inhibit superoxide anion release from human leucocytes and the relevance of their documented calmodulin (CaM) antagonism was investigated with respect to anti‐inflammatory drug activity. Econazole, miconazole and clotrimazole were found to inhibit phorbol ester‐induced release of superoxide anions from human polymurphonuclear leucocytes effectively with IC50 values in the range of 36–162 μmol/1. In contrast, bifonazole and ketoconazole produced minimal or no inhibition, thus suggesting that mechanisms other than inhibition of superoxide anion release may largely account for their clinical activity in inflammatory skin disorders. The selective CaM antagonist J‐8, which was used as a reference, failed to inhibit the release process, whereas W‐7 as a dual CaM/protein kinase C inhibitor induced dose‐dependent inhibition. When tested on protein kinuse C activity in vitro, econazole, miconazole and clotrimazole were inhibitory, but bifonazole and ketoconazole were without significant effect. It is thus concluded that inhibition of superoxide anion release reflects the ability of these drugs to inhibit protein kinase C, but not their potency to antagonize CaM. Given the role of reactive oxygen species in lissue damage hy neutrophils. we propose protein kinase C, rather than CaM, as another potential target of anti‐inflammatory therapy.
ACUTE PHASE SERUM AMYLOID A, CHOLESTEROL METABOLISM, AND CARDIOVASCULAR DISEASE

Our review examines the nature of serum amyloid A, its isoforms and, their structure, the manner of induction of the acute phase forms and arguments for and against their possible physiological function(s). In this context, the possible role of serum amyloid A as a prognostic indicator of unstable angina and its significance in relation to cardiovascular disease is discussed.
Combination immunotherapy of the P815 murine mastocytoma with killer cells, IL-2 and anti-estrogens.

BACKGROUND Lymphokine activated killer (LAK) cells, cytotoxic T lymphocytes (CTL) and interleukin-2 (IL-2) all are being tested in cancer immunotherapy with modest success. The anti-estrogenic drug, toremifene (T0), was found earlier to amplify cancer immunotherapy with killer cells in mice. Here T0 is examined in combination with CTL and IL-2 in immunotherapy experiments. MATERIALS AND METHODS The P815 mastocytoma of DBA/2 mice was treated with combinations of CTL, LAK cells and T0 and combinations of CTL, IL-2 and T0 along with control groups. Tumor growth rate and mortality has been recorded. RESULTS Combined treatment with CTL and LAK cells cured 25% of tumor bearing animals, as did treatment with tamoxifen (TX) or T0 alone. When killer cells were given in conjunction with anti-estrogens the cure rate was 75% with both TX and T0. Human recombinant IL-2 significantly inhibited tumor growth but no cures occurred. CTL alone cured 25% of the animals. When CTL and IL-2 treatment was given jointly with T0 75% of tumor bearing animals were cured. CONCLUSIONS The results indicate that treatment with anti-estrogens increased the efficiency of immunotherapy by killer cells. This was true also when CTL therapy was supplemented with IL-2 treatment.
Quantitative SPECT cisternography in normal pressure hydrocephalus

Twenty‐one patients with normal pressure hydrocephalus (NPH), 8 patients with various brain diseases with an element of hydrocephalus, and 7 patients with miscellaneous dementia disorders were investigated with quantitative radionuclide cisternography (RC) using single photon emission computerized tomography (SPECT). The total intracranial counts as well as the counts in the lateral and third ventricles were measured. All 15 NPH patients accessible for postoperative examination were improved after shunt surgery. In all groups the ventricular and total intracranial counts level increased during the measurement period but remained constant in distribution in each group. The NPH patients had a higher relative count value in the lateral and third ventricles compared to the patients with miscellaneous dementia disorders. The relative values in the third and lateral ventricles were predictive for the outcome of shunt surgery. Quantitative SPECT RC appears to be a useful diagnostic procedure in NPH investigations.
Illusory Upward Self-Motion Results in a Decrease in Perceived Room Temperature

Purpose: Stationary observers often experience illusory self-motion (vection) when they are exposed to large patterns of optic flow. The effect of different temperatures on the strength of vection was investigated. Method: Eleven participants were exposed to visual stimuli that induced illusory motion (up, down) in three room temperatures (26°C - 27°C, 21°C - 22°C, 5°C - 6°C). Participants rated (a) the vection magnitude, and (b) the room temperature (twice; before and after vection). Results: Upward vection was rated as stronger than downward vection in the 26°C - 27°C temperature. In addition, after experiencing upward and downward vection, subjective ratings of room temperature decreased and increased, respectively, when the room temperature was 26°C - 27°C. This effect was not observed when the room was 5°C - 6°C. Conclusion: These results suggest that a cross modal association exists between the direction “up” and 26°C - 27°C temperatures.
Modulation of steroidal levels by adrenalectomy/castration and inhibition of neurosteroid synthesis enzymes affect σ1 receptor‐mediated behaviour in mice

The interaction between neurosteroids and sigma1 (σ1) receptors may be of therapeutic interest during physiological or pathological ageing, particularly concerning their neuromodulatory role on cognitive functions. Neurosteroids modulate memory processes through a mechanism involving interactions with GABAA, N‐methyl‐ d‐aspartate and/or σ1 receptors. To measure the contribution of endogenous neurosteroid levels to the antiamnesic effects of σ1 agonists, we investigated the effects of inhibitors of key enzymes involved in neurosteroid synthesis, in adrenalectomized/castrated (AdX/CX) mice to avoid the effect of circulating steroids. Trilostane, a 3β‐hydroxysteroid‐deshydrogenase inhibitor, blocks the pregnenolone to progesterone conversion and leads to a decrease of progesterone. Finasteride, a 5α‐reductase inhibitor, blocks the progesterone to 5α‐pregnane‐3,20‐dione conversion and leads to an accumulation of progesterone. The in vivo binding of (+)‐[3H]SKF‐10 047 to σ1 sites was measured in the mouse hippocampus and cortex. The attenuating effect of the selective σ1 agonist PRE‐084 (0.1–3 mg/kg) against dizocilpine (0.15 mg/kg)‐induced learning impairment was examined using spontaneous alternation behaviour, step‐down passive avoidance and place learning in the elevated plus‐maze. The in vivo (+)‐[3H]SKF‐10 047 binding appeared significantly increased in AdX/CX mice and after trilostane treatment (10 mg/kg twice a day, 7 days), compared with sham‐operated animals. The finasteride treatment (25 mg/kg, 7 days) significantly decreased binding levels. The learning deficits induced by dizocilpine were not affected by the treatments. The antiamnesic effect of PRE‐084 was facilitated in AdX/CX mice and even more after trilostane treatment, as several parameters for animals treated with both PRE‐084 and dizocilpine returned to control values. The PRE‐084 effect was blocked after finasteride. These results confirmed that endogenous neurosteroidal levels modulate σ1 receptor‐mediated behaviour directly, and revealed that, among neurosteroids, progesterone may be the main modulator of σ1 receptors.
The Signalling of German Rising-Falling Intonation Categories – The Interplay of Synchronization, Shape, and Height

Abstract Based on the phonology of the Kiel Intonation Model (KIM), a tripartite oppositionof German intonation is investigated: early, medial, and late peaks. Theseintonation categories, which can be projected onto H + L*, H*, and L* + H in theAM framework, are described in the KIM as rising-falling F0 peak patterns differentiatedby their synchronization with the accented-vowel onset. Perception experimentswere carried out, showing that the function-based identification of the peakcategories is not only influenced by peak synchronization, but also by peak shapeand height. While the complete spectrum of findings is not covered by the currentphonological modelling, the findings corroborate the existence of all three categoriesin German intonation and support the idea that the timing of the peakmovements with regard to the accented vowel is important for their perceptualdifferentiation.
Treatment with sodium orthovanadate reduces blood–brain barrier disruption via phosphatase and tensin homolog deleted on chromosome 10 (PTEN) phosphorylation in experimental subarachnoid hemorrhage

Attenuation of blood–brain barrier (BBB) disruption is one of the therapeutic candidates for treatment of subarachnoid hemorrhage (SAH). In this study, the protective effect of sodium orthovanadate (SOV) on BBB disruption was investigated in SAH using the endovascular perforation model. Fifty‐five rats were randomly assigned to sham‐operated, SAH treated with saline (as a vehicle), or 10 mg/kg SOV groups and were evaluated for neurofunction and Evans blue dye extravasation. The phosphorylation of phosphatase and tensin homolog deleted on chromosome 10 (PTEN) and mitogen‐activated protein kinase (MAPK) and the expression of matrix metalloproteinase‐9 (MMP‐9), occludin, and collagen‐IV were examined by Western blot analyses. Cell death among endothelial cells was revealed by immunofluorescence and terminal deoxynucleotidyl transferase‐mediated uridine 5′‐triphosphate‐biotin nick end‐labeling staining. SOV significantly improved neurofunction and reduced Evans blue dye extravasation in brains after SAH. SOV phosphorylated PTEN, decreased phospho‐JNK and MMP‐9, and preserved occludin expression. SOV also attenuated SAH‐induced capillary endothelial cell death. The current study showed that SOV was protective against BBB disruption after SAH, possibly via PTEN phosphorylation. © 2011 Wiley Periodicals, Inc.
Are men treated better than women? Outcome of male versus female patients after CABG using bilateral internal thoracic arteries.

BACKGROUND Apart from smaller native coronary arteries a lower number of anastomoses and a lower ITA incidence have been suggested as being responsible for the increased mortality in female patients compared to males. The aim of this study was to clarify whether the outcome of females might be a consequence of a different regimen in anastomosis and ITA frequency. METHODS We evaluated operative data and early outcome of 6906 patients with isolated CABG operated between 1/96 - 7/03 3064 out of 5381 males received bilateral ITA (BITA) vs. 750 of 1525 females. Single ITA (SITA) was performed in 2126 males and 704 females. RESULTS Demographic and operative data: average age for male patients was 64.0 +/- 9.2 years, for females 68.5 +/- 8.6 years ( p < 0.05). The prevalence of diabetes mellitus was significantly higher in females (34.6 % vs. 27.4 %, p < 0.01). Body mass index (BMI, 26.6 vs. 27.4 mean), incidence of main stem stenosis (23.0 % vs. 23.5 %), ejection fraction < 40 % (7.8 % vs. 10.1 %), urgent or emergent operations (13.1 % vs. 11.3 %) and number of performed anastomoses (3.2 vs. 3.5 mean) showed no significant difference between males and females. Total ITA frequency did not differ (95.3 % vs. 96.5 %), but BITA frequency was significantly higher (56.9 % vs. 49.2 %, p < 0.01) in male patients. Overall 30-day mortality was 2.8 % for males vs. 4.1 % ( p < 0.05) for females. Cardiac-related mortality was significantly higher in female patients (2.6 % vs. 1.1 %, p < 0.01). Non-cardiac-related mortality did not differ significantly. Graft-related mortality for males and females revealed 2.7 % in the BITA, 3.3 % in the SITA group and 6.9 % for patients without ITAs and reached statistical significance ( p < 0.01) for SITA or BITA vs. the no-ITA group, but not for BITA vs. SITA grafting. Nevertheless cardiac-related mortality in male and female patients without an ITA graft was more than two-fold higher compared to these with single ITAs and more than three-fold higher compared to those with BITA grafting. CONCLUSIONS Female gender, frequently associated with diabetes mellitus, presents a predictor for increased mortality in CABG. A discrimination of women with respect to a restriction of ITA grafting could be confirmed only for bilateral ITAs. The superior results of bilateral ITA grafts are independent of gender.
Transarterial chemoembolization versus surgery/radiofrequency ablation for recurrent hepatocellular carcinoma with or without microvascular invasion

Microvascular invasion (MVI) is a well‐known prognostic factor of postoperative recurrence and of overall survival (OS) in patients with hepatocellular carcinoma (HCC). We compared the treatment outcomes of transarterial chemoembolization (TACE) and surgery/radiofrequency ablation (RFA) according to the presence of MVI in patients with early or late recurrent HCC that presented as Barcelona Clinical Liver Cancer (BCLC) stage 0 or A after curative resection for HCC.
Melatonin as a cytoskeletal modulator: implications for cell physiology and disease

Abstract: The cytoskeleton is a phylogenetically well‐preserved structure that plays a key role in cell physiology. Dynamic and differential changes in cytoskeletal organization occur in cellular processes according to the cell type and the specific function. In neurons, microtubules, microfilaments and intermediate filament (IF) rearrangements occur during axogenesis, and neurite formation which eventually differentiate into axons and dendrites to constitute synaptic patterns of connectivity. In epithelial cells, dynamic modifications occur in the three main cytoskeletal components and phosphorylation of cytoskeletal associated proteins takes place during the formation of the epithelial cell monolayer that eventually will transport water. In pathological processes such as neurodegenerative and psychiatric diseases an abnormal cytoskeletal organization occurs. Melatonin, the main product secreted by pineal gland during dark phase of the photoperiod, is capable of influencing microfilament, microtubule and IF organization by acting as a cytoskeletal modulator. In this paper we will summarize the evidence which provides the data that melatonin regulates cytoskeletal organization and we describe recent findings, which indicate that melatonin effects on microfilament rearrangements in stress fibers are involved in the mechanism by which the indole synchronizes water transport in kidney‐derived epithelial cells. In addition, we review recent data, which indicates that melatonin protects the neuro‐cytoskeletal organization from damage caused by free radicals contributing to cell survival, in addition to the already described mechanism elicited by the indole to prevent apoptosis and to scavenge free radicals. Moreover, we discuss the implications of an altered cytoskeletal organization for neurodegenerative and psychiatric illnesses and its re‐establishment by melatonin.
Helping Students to Succeed in General Education Political Science Courses? Online Assignments and In-Class Activities

The inclusion of supplemental online assignments and in-class active learning activities can lead to greater levels of student engagement and learning. Students reported that they were more engaged in the classroom and felt that both helped them in exam preparation. Both were also shown to have positively affected student performance and, perhaps most hearteningly, seemed to have had the greatest impact on lower achieving students. On many college and university campuses the Introduction to US Government and Politics course is traditionally delivered as a lecture, often in a large auditorium. Class usually begins with a few late arriving students searching for seats. Most of the light in the room is provided by hanging projectors emitting images of lecture slides onto screens. As the last stragglers sit down, the lecturer checks the microphone by tapping it and proceeds to pick up where the last lecture left off. The students sit passively, only half listening, but they dutifully take notes when the lecturer advances to the next slide. The sounds in the lecture hall are usually the clacking of keyboards, the hushed whispers of side conversations and, as the end of class approaches, ominous groans when a new text-filled slide appears. This is environment that many public (and private) colleges and universities place many of their first year students, in many ways their most challenged students, who are trying to juggle a new living environment, new personal responsibilities and freedoms, and new academic demands. The situation is further exacerbated by the fact that many of them come poorly prepared for college and that most would benefit from courses to help them improve their study skills. I was recently assigned a mid-afternoon large lecture class, and I wanted to change my approach to the class for two important reasons. Firstly, students often approached this required course with a mixture of apathy and resentment. Secondly, our university's administration was encouraging the department to (re)consider the course's delivery in light of its low success rates. This article will examine the effects of two changes to my Introduction to US Government and Politics course and seek to answer the following question: can incorporating online assignments and adding numerous in-class activities improve student engagement and learning?
Inequality and Defined Benefit Pensions when Life Expectancy is Heterogeneous

In this paper, we analyze how life expectancy-driven redistribution of income through a defined pension benefit system impacts on inequality in annual consumption. Our analysis combines a methodology that quantifies life expectancy-driven redistribution through the pension system with a structural life-cycle model in which labor supply, retirement and consumption decisions respond to changes in the pension system. Based on the estimated model, we show that the German pension system induces a large regressive redistribution of life-time income, and this redistribution increases inequality in average annual consumption. Behavioral responses to the pension system matter for the results. Increasing progressivity in pension contributions or pension benefits only partially offsets the life expectancy-driven redistribution via the pension system.
Dietary biomarker evaluation in a controlled feeding study in women from the Women's Health Initiative cohort.

BACKGROUND Controlled human feeding studies are necessary for robust nutritional biomarker development and validation. Previous feeding studies have typically evaluated single nutrients and tested relatively few diets. OBJECTIVES The objectives were 1) to simultaneously associate dietary intake with a range of potential nutritional biomarkers in postmenopausal women by using a controlled feeding study whereby each participant was provided a diet similar to her usual diet and 2) to evaluate serum concentrations of select nutrients as potential biomarkers with the use of established urinary recovery biomarkers of energy and protein as benchmarks for evaluation. DESIGN Postmenopausal women from the Women's Health Initiative (n = 153) were provided with a 2-wk controlled diet in which each individual's menu approximated her habitual food intake as estimated from her 4-d food record and adjusted for estimated energy requirements. Serum biomarkers, including carotenoids, tocopherols, folate, vitamin B-12, and phospholipid fatty acids, were collected at the beginning and end of the feeding period. Doubly labeled water and urinary nitrogen biomarkers were used to derive estimates of energy and protein consumption, respectively. RESULTS Linear regression of (ln-transformed) consumed nutrients on (ln-transformed) potential biomarkers and participant characteristics led to the following regression (R2) values for serum concentration biomarkers: folate, 0.49; vitamin B-12, 0.51; α-carotene, 0.53; β-carotene, 0.39; lutein + zeaxanthin, 0.46; lycopene, 0.32; and α-tocopherol, 0.47. R2 values for percentage of energy from polyunsaturated fatty acids and urinary recovery biomarkers of energy and protein intakes were 0.27, 0.53, and 0.43, respectively. Phospholipid saturated fatty acids and monounsaturated fatty acids and serum γ-tocopherol were weakly associated with intake (R2 < 0.25). CONCLUSIONS Serum concentration biomarkers of several vitamins and carotenoids performed similarly to established energy and protein urinary recovery biomarkers in representing nutrient intake variation in a feeding study, and thus are likely suitable for application in this population of postmenopausal women. Further work is needed to identify objective measures of categories of fatty acid intake. This trial was registered at clinicaltrials.gov as NCT00000611.
FHACT: the FISH-based HPV-associated cancer test that detects nonrandom gain at four genomic loci as biomarkers of disease progression

Despite implementation of screening programs for human papillomavirus (HPV)-associated cancers, in particular cervical, scientific studies continue to uncover viral and host biomarkers that could serve to further optimize the detection of individuals with underlying or at risk for developing precancer or cancer. Nonrandom host somatic chromosomal alterations are frequently shared across HPV-associated cancers, but with varying frequencies, potentially with functional roles. At least for 3q26 gain, there is firm preliminary evidence to support that this genomic alteration can serve as a biomarker of disease progression of cervical cancer. In the current review, the FISH-based HPV-associated cancer test is described that enables detection of genomic imbalance at four loci (3q26, 5p15, 20q13, centromere 7) in a single hybridization on a cell-by-cell basis in cytology specimens. When implemented as a secondary screening assay, the FISH-based HPV-associated cancer test could assist in the detection of clinically relevant HPV-associated disease and help guide patient management decisions.