Miracle-dz/UniFAR-FTUs huggingface dataset:
Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of IOS

In this paper, we first recognize that managers manage earnings for either informational purposes or for opportunistic purposes. We then explore whether a firm's growth opportunities, as measured by its investment opportunity set (IOS), an exogenous variable, is associated with this choice. In particular, this study examines whether IOS affects managers' choice to report opportunistically to hide performance or to report more informative earnings. Our results show that discretionary accruals improve the value relevance of earnings measured in terms of the earnings-return relationship (ERR) in firms with higher IOS. This is consistent with the notion of a higher proportion of informative earnings management (IEM) in high-IOS firms.
Developmental changes in serum ferritin of piglets.

Serum ferritin concentration of 40 nursing piglets was measured by a two-site immuno-radiometric assay to assess relationships of serum ferritin to Fe-related blood characteristics and nonheme Fe concentration of the liver. Hemoglobin concentration rapidly decreased after nursing to 55% of the birth level at 2 to 4 wk of age when the piglets exhibited severe symptoms of Fe deficiency. However, an im injection of 1 ml of iron-dextran (100 mg Fe) at 3 d of age restored the hemoglobin level to near the concentration of 10 g/100 ml by 2 wk of age. Serum ferritin concentration was low at birth and 1 d of age, but increased by 3 d of age. From 1 wk of age onward, serum ferritin level of the unsupplemented animals decreased linearly and declined to the lowest level at 3 wk of age. With iron-dextran injection, however, systemic concentration of ferritin peaked at 1 wk of age and decreased linearly to 3 wk of age. Serum ferritin of both groups was almost depleted at 3 to 4 wk of age. Although a single injection of 100 mg Fe from iron-dextran is adequate to maximize weight gain and to maintain normal hemoglobin level, serum ferritin concentration was almost exhausted after 2 wk of age. Serum ferritin concentration of both groups increased gradually from 4 wk of age, followed by a quadratic rise to 8 wk of age. The elevation of serum ferritin of the unsupplemented group after 4 wk of age almost paralleled that of hemoglobin concentration. (ABSTRACT TRUNCATED AT 250 WORDS)
Cardiopulmonary complications during pediatric seizures: A prelude to understanding SUDEP

Sudden unexpected death in epilepsy (SUDEP) is an important, unexplained cause of death in epilepsy. Role of cardiopulmonary abnormalities in the pathophysiology of SUDEP is unclear in the pediatric population. Our objective was to assess cardiopulmonary abnormalities during epileptic seizures in children, with the long‐term goal of identifying potential mechanisms of SUDEP.
Robust Beamforming Design for Secure Multiuser MISO Interference Channel

In this letter, we investigate the secure beamforming design for multiuser multiple-input single-output interference channel with an eavesdropper. The robust secrecy rate optimization problem is studied with the imperfect channel state information. We consider the beamforming design to maximize the minimum worst case secrecy rate subject to the transmit power constraints with norm-bounded channel uncertainty. The problem is non-convex and hard to solve. We propose an effective method to reformulate this non-convex problem as a series of tractable convex program problems with linear matrix inequality and second-order cone constraints by exploiting the conservative approximation and the sequential convex approximation methods. The simulation results demonstrate the effectiveness of the proposed algorithm.
Financial Inclusion and Information Technology

Today banks have centralised operations, more and more banks and branches are moving to CBS , network based computing, new delivery channels such as networked ATMs, internet banking, smart card based products, mobile access etc and are using IT for customer relationship management, customer transaction pattern analysis credit profiling and risk management. At the same time, large number of households continues to be excluded from the formal banking system and as per some recent surveys their share has increased. [Keynote address at â€˜Vision 2020 - Indian Financial Services Sectorâ€™ hosted by NDTV at The Ballroom, Taj Lands End, Mumbai on September 12, 2008].
Highly integrated 79, 94, and 120-GHz SiGe radar frontends

This paper reflects on design aspects for multichannel frequency-continuous wave (FMCW) radar frontends from conception to application on board. In the 79-GHz domain, multi-channel applications are recapitulated, and in the 94-GHz domain, a broadband transceiver is presented along with a voltage-controlled oscillator (VCO) that covers a tuning range of 12 GHz. The functionality of the 94-GHz chipset was verified by means of a four-channel multiple-input multiple-output (MIMO) radar prototype. Finally, a highly integrated 120-GHz transceiver with on-chip signal generation is presented.
Genetic susceptibility to keloid scarring in Chinese Han population: NEDD4 gene single nucleotide polymorphism

Keloid disease (KD) is a benign fibroproliferative dermal tumor of unknown aetiology. The increased familial clustering in KD, its increased prevalence in certain races and increased concordance in identical twins suggest a strong genetic predisposition to keloid formation. Recently, a genome-wide association study (GWAS) identified four single nucleotide polymorphisms (SNPs) in Japanese patients with keloids. To detect the association between KD and SNPs in the Chinese Han population, six SNPs were selected (rs2303579, rs2303580, rs10518830, rs8032158, rs4774833 and rs17819300) for replication in 50 cases and 52 controls by using Sequenom MassArray system. We found SNPs located in NEDD4 showed significant association with the susceptibility of keloid: 15q21.3 (rs2303579, P =0.005; rs2303580, P =0.006 and rs10518830, P = 0.013, respectively). We also analyzed the haplotypes of rs2303579 and rs2303580: CT (OR=2.72, P=0.0008) and TC (OR=0.37, P=0.0008). Our study confirmed previously reported loci 15q21.3 for keloid in the Chinese Han population, which suggested the common genetic factor predisposing to the development of keloid shared by the Chinese Han and Japanese populations. Identification of genetic markers in candidate genes such as NEDD4 may be of significant importance in diagnosis, prognosis and development of new therapies in the management of keloid scarring.
Assessing Practitioner's Knowledge of Evaluation: Initial Psychometrics of the Practice Evaluation Knowledge Scale

Practice evaluation is an important component in the implementation of evidence-based practice. Until recently it has been difficult to assess practitioner knowledge in evaluation in the field. This study discusses the development and initial psychometrics of an 8-item scale to assess practitioner competency in evaluation. The Practice Evaluation Knowledge Scale demonstrated excellent internal consistency (α = .925) and validity. Results indicate that this scale shows promise as a valid measure of social work practitioner knowledge of practice evaluation.
Caspase inhibition during apoptosis causes abnormal signalling and developmental aberrations in Drosophila

Programmed cell death or apoptosis plays an important role in the development of multicellular organisms and can also be induced by various stress events. In the Drosophila wing imaginal disc there is little apoptosis in normal development but X-rays can induce high apoptotic levels, which eliminate a large fraction of the disc cells. Nevertheless, irradiated discs form adult patterns of normal size, indicating the existence of compensatory mechanisms. We have characterised the apoptotic response of the wing disc to X-rays and heat shock and also the developmental consequences of compromising apoptosis. We have used the caspase inhibitor P35 to prevent the death of apoptotic cells and found that it causes increased non-autonomous cell proliferation, invasion of compartments and persistent misexpression of the wingless (wg) and decapentaplegic (dpp) signalling genes. We propose that a feature of cells undergoing apoptosis is to activate wg and dpp, probably as part of the mechanism to compensate for cell loss. If apoptotic cells are not eliminated, they continuously emit Wg and Dpp signals, which results in developmental aberrations. We suggest that a similar process of uncoupling apoptosis initiation and cell death may occur during tumour formation in mammalian cells.
The profitability of U.S. intervention

In this paper I address some of the issues associated with measuring the profits and losses from intervention and show that U.S intervention since the beginning of generalized floating in 1973 has earned positive economic profits for the U.S. monetary authorities. Profitability has been largest during episodes of intervention that have generated large foreign-exchange exposures. Fundamental explanations for the profitability of intervention are difficult to isolate, but I discuss possibilities that are consistent with the data. Finally I consider the effects profitable intervention may have on macroeconomic activity through its effect on the government budget constraint.
Caring for Students With Type 1 Diabetes

This qualitative study used a Husserlian phenomenological approach to obtain an understanding of the essences of five experienced Taiwanese school nurses’ lived experience of caring for students with type 1 diabetes mellitus (T1DM). Audio-recorded, semi-structured, in-depth interviews were conducted. Data analysis entailed a modified method from Colaizzi. Four intertwined themes were discovered: (a) I try to put myself in the parents’ and students’ shoes, (b) I am not a diabetes expert, (c) managing T1DM requires teamwork, and (d) caring for students with T1DM is a struggle with practical limitations. The findings show that these school nurses encountered many challenges as they implemented their roles and responsibilities in caring for students with T1DM. The findings suggest that increasing school nurses’ competence in caring for students with T1DM and developing effective strategies to overcome the challenges faced may be useful. Multidisciplinary teamwork could benefit the diabetes management activities in school settings.
Evolution of IC Science and Beyond

Today we are bombarded by information and news signals, including health, meteorological, and financial issues. The interpretation of many of these signals will call for a new dimension of Systems Science for enterprises and society, which can be called Intellectual Capital IC Science. This article will look into the evolution of IC Science during the past 20 years and emerging signals for its future applications.
Return Migration of Japanese Managers and Their Health

This study has analyzed the determinants of health conditions of Japanese managers having returned from their overseas assignment, applying logit models to data from the 2001 NIPSSR survey. The analysis shows that the health condition immediately after return is likely to be bad among those in their late 40s and those in home company of 10,000-19,999 employees. However, those whose job immediately after return was sales are also more likely to have bad health immediately after return when we control for health during mission. This variable also has a similar effect on change in health conditions.
An Evaluation of the Need and Cost of Selected Trade Facilitation Measures in India: Implications for the WTO Negotiations

The study finds that in case of Article X, which basically deals with the publication and administration of trade regulations, India has already implemented most of the requirements. However comprehensive efforts are required to implement, the provision related to single inquiry point which may require software compatibility among various agencies involved apart from addressing the infrastructural constraints. In case of GATT Article VIII which deals with issues related to fees and charges and import and export formalities and documentation requirements most of the provisions are in place but efforts are required to improve the border agency coordination. In case of Articles X and VIII, the minimum cost is estimated at around Re. 2,016 million. This includes a major expenditure on equipments and infrastructure (82 per cent). The installation of electronic cargo clearance units is a major requirement at most of the leading ports in India. In Article V there is lot to be expected from India, the infrastructure requirements, especially for the physical infrastructure, deserve huge and urgent funding. This includes additional efforts required to support and strengthen the level of communication at the border points. Most of the Land Customs Stations (LCSs) require better infrastructure. There is need to attach greater priority to include various provisions of GATT Article V in the bilateral trade and transit treaties especially with land locked countries for greater facilitation of transit trade.
Determinants of Employee Turnover Intentions: A Review

Employee turnover has always been a matter of concern for organizations. A large degree of employee turnover may be detrimental to both the organization as well as the employees. Turnover has an impact over the organization’s costs relating to recruitment and selection, personnel process and induction, training of new personnel and above all, loss of knowledge gained by the employee while on job. Additionally, it results in understaffing which in turn lead to decreased effectiveness and productivity of the remaining staff. Turnover may have a negative impact on the employee as well. The individual may lose non-vested benefits and may be a victim of the “grass looks greener” phenomenon. Most often, turnover intention is consequential to actual quitting behaviour. Hence, it is imperative to understand the determinants of turnover intentions so as to arrest the outflow of key personnel and retain competitive edge. This paper reviews existing literature on employee turnover and turnover intentions in order to develop a composite view on the subject and suggest a remedial plan of action to defuse employees’ intentions to quit and augment their effectiveness.
Tissue Factor Modulation of Factor Vlla Activity:Use in Measuring Trace Levels of Factor Vlla in Plasma

Tissue factor (TF), an integral membrane protein located on the surfaces of certain cell types, is generally held to be the physiologic trigger of coagulation in normal hemostasis. In addition, TF is widely considered to be the major initiator of the clotting system in a variety of thrombotic diseases. (For excellent reviews see Carson and Brozna (1) and Rapaport in this issue). TF triggers clotting by binding both the zymogen Factor VII (FVII) and activated factor VII (FVIIa) with high affinity. The binding event forms 1:1 complexes of TF and FVIIa (TF®VIIa) on the cell surface, and also promotes the conversion ofbound FVII to FVIIa via limited proteolysis. Thus, the resulting complex, TF® Vila, is a two-subunit enzyme with FVIIa the catalytic subunit and TF the positively-acting regulatory subunit. The natural substrates are factors IX and X (FIX and FX). Once converted to their active forms by limited proteolysis, the rest of the clotting cascade can be propagated, ultimately forming a fibrin clot. Activation of zymogen FVII (viacleavage of a single arginineisoleucine bond) can be catalyzed in vitro by such serine proteases as FIXa, FXa, FXIIa and thrombin (2-4). FVII bound to TF is a better substrate for cleavage by FXa than is free FVII (4). In addition, TF promotes the activation of FVII by FVIIa (termed FVII autoactivation) (5). It is not known with certainty which protease or proteases are responsible for activating FVII during clotting in vivo, FVIIa is highly resistant to plasma protease inhibitors, compared to other coagulation serine proteases (6). Once activated, most serine proteases have plasma half-lives measured in seconds to minutes, while FVIIa has an in vivo half-life of about 2 hr (7). This led Miller et al. (8) to propose that plasma may contain trace levels of FVIIa at all times, which may be important in priming the clotting cascade (7-11). Thus, the small amounts of TF® Vila complexes that initially would form due to pre-existing trace levels of circulating FVIIa may be necessary to convert neighboring TF®VII to TF®VHa by autoactivation, and/or to generate an initial burst o f FXa that would back-activate TF-bound FVII. If such trace amounts of FVIIa do, in fact, represent the very first active protease in the clotting cascade, then elevated plasma FVIIa levels might reasonably be expected to contribute to hypercoagulable states.
Usage of accounting information among Malaysian bumiputra small and medium non-manufacturing firms

This paper reports the results of a descriptive study which investigates usage of accounting information and computerized accounting information system (AIS) among non-manufacturing bumiputra small and medium sized firms (SMEs) in Malaysia,Using mail questionnaire survey,data was collected from 136 firms. Findings from this study suggest that uses of accounting information among the firm are varied,while uses of computerized AIS is minimal.Only a very small percentage of firm that prepared accounting information internally use computerized AIS.Furthermore, very few firm seek financial advice from accounting firm.This study provides important insights into the practice of financial management among bumiputra SMEs,which has received little attention thus far from academic, governmental and professional bodies.
Children's and Adults' Learning of a Visuomanual Coordination: Role of Ongoing Visual Feedback and of Spatial Errors as a Function of Age

The role of ongoing visual feedback and of spatial errors in learning a target-aimed task was investigated in 6-, 8-, and 11-yr. -old children, and young adults. In each of the four age groups, 16 subjects were randomly assigned to one of three conditions of learning (either with or without vision of the limb or with vision of final spatial error). All the subjects were tested without vision of the limb before and after the learning session. Before learning, directional bias was larger for 8-yr. -old children and target undershooting was greater for adults. After learning with vision of final spatial error, amplitude and direction improved for all age groups. Nevertheless, directional accuracy during the learning session increased more slowly for children than for adults. After learning with vision of the limb, direction improved for 6- and 8-yr. -old children only, demonstrating a specific role of ongoing visual feedback during learning at these ages. Further, an analysis of movement paths suggests a poorer capability for integrating proprioception by children than by adults.
Acute transformation of a myeloproliferative state in sideroblastic anaemia with abnormal karyotype.

Recent data suggest that the incidence of leukaemic transformation in idiopathic refractory sideroblastic anaemia (IRSA) is lower than that given by Dameshek, and figures of 10 to 25% have been reported. '' We have recently followed the course of a patient with IRSA and a deletion in the long arm of chromosome 11, who developed a myeloproliferative syndrome transforming into acute myeloid leukaemia, a phenomenon
Persistent postoperative hypercyanotic spells in an adult with surgically untreated tetralogy of Fallot: Use of ketamine infusion

1. Harsoor SS, Rani DD, Lathashree S, Nethra SS, Sudheesh K. Effect of intraoperative Dexmedetomidine infusion on sevoflurane requirement and blood glucose levels during entropy‐guided general anesthesia. J Anaesthesiol Clin Pharmacol 2014;30:25‐30. 2. Jüni P, Altman DG, Egger M. Systematic reviews in health care: Assessing the quality of controlled clinical trials. BMJ 2001;323:42‐6. 3. Whitley E, Ball J. Statistics review 4: Sample size calculations. Crit Care 2002;6:335‐41.
Relationship between extracellular matrix both in choroid plexus and the wall of lateral ventricles and intraventricular hemorrhage in preterm neonates

Pathogenesis of intraventricular hemorrhage (IVH) may relate to immature vessels. However extracellular matrix—such as Type IV collagen, laminin, and fibronectin has a direct bearing on the development of the endothelium and the immature microvessel. Twenty specimens taken from lateral ventricular walls and choroid plexus in 10 preterm neonates who died of intraventricular hemorrhage and another 10 preterm neonates who died of non‐intraventricular hemorrhage, were marked with antibodies against Type IV collagen, laminin, and fibronectin. Average areas of positive staining around the microvessels in the IVH group showed less staining than that in the non‐IVH group (P < 0.05), and the microvessel count of discontinuous positive staining in IVH group was more than that in non‐IVH group, P < 0.05. We conclude that lacking Type IV collagen, laminin, and fibronectin may result not only in an incomplete basement membrane in choroid plexus and subependymal immature microvessels but also may be a factor contributing to IVH in preterm neonates. Clin. Anat. 13:422–428, 2000. © 2000 Wiley‐Liss, Inc.
Incremental Learning in Human Action Recognition Based on Snippets

In this paper, we present a systematic framework for recognizing human actions without relying on impractical assumptions, such as processing of an entire video or requiring a large look-ahead of frames to label an incoming video. As a secondary goal, we examine incremental learning as an overlooked obstruction to the implementation of reliable real-time recognition. Assuming weak appearance constancy, the shape of an actor is approximated by adaptively changing intensity histograms to extract pyramid histograms of oriented gradient features. As action progresses, the shape update is carried out by adjustment of a few blocks within a tracking window to closely track evolving contours. The nonlinear dynamics of an action are learned using a recursive analytic approach, which transforms training into a simple linear representation. Such a learning strategy has two advantages: 1) minimized error rates, and significant savings in computational time; and 2) elimination of the widely accepted limitations of batch-mode training for action recognition. The effectiveness of our proposed framework is corroborated by experimental validation against the state of the art.
Design And Lab Experiment Of A Stress Detection Service Based On Mouse Movements

Workplace stress can negatively affect the health condition of employees and with it, the performance of organizations. Although there exist approaches to measure work-related stress, two major limitations are the low resolution of stress data and its obtrusive measurement. The current work applies design science research with the goal to design, implement and evaluate a Stress Detection Service (SDS) that senses the degree of work-related stress solely based on mouse movements of knowledge workers. Using van Gemmert and van Galen’s stress theory and Bakker and Demerouti’s Job Demands-Resource model as justificatory knowledge, we implemented a first SDS prototype that senses mouse movements and perceived stress levels. Experimental results indicate that two feature sets of mouse movements, i.e. average deviation from an optimal mouse trajectory and average mouse speed, can classify high versus low stress with an overall accuracy of 78%. Future work regarding a second build-and-evaluate loop of a SDS, then tailored to the field setting, is discussed.