Miracle-dz/UniFAR-FTUs huggingface dataset:
Applying Voluntary Disclosure Theories to Intangibles Reporting: Evidence from the Portuguese Stock Market

This paper draws upon agency theory, political cost theory, signalling theory, and legitimacy theory to construct an index of the voluntary disclosure of intangibles by companies listed on the Euronext market in Lisbon. We analyse the Management Report and Chairman's Letter of all 56 listed companies at 31 December 2003 (49 companies on the main market and 7 on the secondary market). We test several hypotheses about associations between the index of voluntary disclosure of intangibles (the dependent variable) and 8 firm specific characteristics (the independent variables: size, leverage, ownership diffusion, auditor size, profitability, industry, listing status and foreign activity). Our results reveal factors that influence the voluntary disclosure of intangibles in the small European capital market of a country where managers generally do not perceive capital markets as an important source of financing. Univariate analysis showed a significant influence of size, ownership diffusion, type of auditor, industry and listing status on the voluntary reporting of intangibles. Multivariate analyses revealed that the hypotheses concerning size, industry, type of auditor and ownership diffusion (and listing status to a lesser extent) provide a satisfactory basis for explaining firms' behaviour towards the voluntary provision of intangibles information. Other hypotheses, relating to leverage, profitability and foreign activity were rejected. Our results support the application of agency and political costs theories, signalling theory and legitimacy theory in determining the reporting of intangibles information in the annual reports of listed companies in Portugal.
Observations of Biologically Generated Turbulence in a Coastal Inlet

Measurements in a coastal inlet revealed turbulence that was three to four orders of magnitude larger during the dusk ascent of a dense acoustic-scattering layer of krill than during the day, elevating daily-averaged mixing in the inlet by a factor of 100. Because vertically migrating layers of swimming organisms are found in much of the ocean, biologically generated turbulence may affect (i) the transport of inorganic nutrients to the often nutrient-depleted surface layer from underlying nutrient-rich stratified waters to affect biological productivity and (ii) the exchange of atmospheric gases such as CO2 with the stratified ocean interior, which has no direct communication with the atmosphere.
Reporting of Demographic Variables in Neuropsychological Research: Trends in the Current Literature

Demographic variables have long been known to exert effects on psychological testing. Variables such as age, education, and gender have been thoroughly researched, and their effects are well documented. Other demographic variables such as race, ethnicity, socioeconomic status, native language, and acculturation are less well researched within the field of neuropsychology. Research that has been produced to date has demonstrated that each of these variables does indeed wield some effect on neuropsychological test performance. Therefore, it is important that these variables be reported in the literature so that neuropsychologists are able to generalize research findings to their everyday practice with patients from diverse backgrounds. With this in mind, the current study was undertaken in order to determine the frequency with which a range of demographic variables are being reported in current neuropsychological research journals. Publications from 1995 to 2000 in five of the most frequently utilized neuropsychology journals were reviewed. Results showed that while age, education, and gender are frequently reported, information on race, ethnicity, native language, and acculturation are rarely, if ever, reported. These results show that even though great strides have been taken in the burgeoning field of cross-cultural neuropsychology, current trends need to be changed in order for progress to continue.
Variability aware modeling of SEU induced failure probability of logic circuit paths in static conditions

Voltage noise can lead to various errors such as dynamic and permanent, which are directly associated to circuit-level reliability issues. Variability in process parameters directly affects the probability of failures associated to voltage noise. Yet, the evaluation of the probability of failures by SPICE level Monte Carlo simulation is prohibitively time-consuming. This work proposes a technique to characterize the input noise and process variations in order to estimate failure probability in a logic circuit path composed of combinational cells and registers. The method allows to correctly estimate the order of magnitude of the probability of failures and to evidence the influence of process variations, while reaching >104 speedup versus SPICE.
International R&D and Firm Performance: A Contingency Approach

Although prior studies have given ample attention to the internationalization of R&D by multinational firms, only a limited number of empirical studies have examined the performance consequences of R&D internationalization, and these have provided mixed results. In this study, we propose a set of environmental and organizational factors that shape the relationship between R&D internationalization strategies and firms? technological performance. We focus on the role of the technological and scientific research strengths of host countries, the effectiveness of the firms? international knowledge integration network, the presence of scale economies in firms? R&D activities, and the tacitness of firms? technologies. We use a panel dataset of the R&D and patent activities of 175 US, EU and Japanese firms that are among the largest R&D spenders in five industries. The empirical results indicate a positive impact of international
Intrusion detection system based interaction on mobile agents and clust-density algorithm “IDS-AM-Clust”

The efficiency of the security of computer systems depends on the efficiency of the used security tools. Generally, these tools such as IDS suffer from imperfections leading to a lower level of security. To overcome these problems, this work falls within the framework of the new generation of intrusion detection systems able to detect known and unknown attacks and reduce the rate of false positives and negatives, by coupling two recent technologies: mobile agents and a new data mining algorithm Clust-density in one single IDS named IDS-AM-Clust. The simulation results obtained by implementing our system prove the high level of detecting intrusion and also the possibility to minimize false positive and negative rates.
The Investigation of the Performance Evaluation And Customer Satisfaction the Accounting Units According To the Accountants (Case Study of Stock Brokers of Those Accepted In Tehran's Stock Exchange)

Today, paying attention to the performance improvement is more valued due to the globalization and the competitiveness of the affairs. Companies try to implement training systems to promote the staff ability for decision making. Of course the senior managers in these companies should delegate and encourage team work and performance evaluation to promote the performance. In addition mangers in different levels should establish the underlying in order to improve job security and job satisfaction for personals who work in accounting units. The population studied in this research includes stock brokers accepted in Tehran's stock exchange. The targeted non-probabilistic method (the elimination method) was used to obtain the sample size, and finally 43 stock brokers of those accepted in Tehran's stock exchange met our requirements. Questionnaires were used to collect data and for this purpose, they were distributed among 219 accounting personnel in accounting unit of these companies. After they were gathered, 205 questionnaires were accepted. SPSS Software and student's t-test were used to test the hypotheses. The results of the research show that the personnel of the accounting units of the stock brokers of those accepted in Tehran's stock exchange try to improve the customer satisfaction and loyalty by moved towards improve services quality, integration with customers and redefine the customer experience associated with us. Our results also show the performance improvement of accounting units and that the senior managers should implement the rewarding system and monitoring and controlling system for performance improvement.
Testing the Link Between Multinationality and the Return on Foreign Assets

A large and robust empirical literature demonstrates that there is a strong relationship between the performance of a multinational enterprise (MNE) and its degree of multinationality. We develop a new metric to capture the return on foreign assets (ROFA), which we use as an alternative metric to return on total assets (ROTA) as a dependent variable representing performance. We find a significant S‐shaped relation between ROFA and the degree of multinationality across a large set of UK firms.
Multienzyme Systems of DNA Replication

Replication is accomplished by multienzyme systems whose operations are usefully considered in respect to three stages of the process: initiation, elongation, anid termination. 1) Initiation entails synthesis of a short RNA fragment that serves as primer for the elongation step of DNA synthesis. This stage, probed by SS phage DNA templates, reveals three distinctive and highly specific systems in E. coli. The Ml3 DNA utilizes RNA polymerase in a manner that may reflect how plasmid elements are replicated in the cell. The �X174 DNA does not rely on RNA-polymerase, but requires instead five distinctive proteins which may belong to an apparatus for initiating a host chromosome replication cycle at the origin. The G4 DNA, also independent of RNA polymerase, needs simply the dnaG protein for its distinctive initiation and may thus resemble the system that initiates the replication fragments at the nascent growing fork. In each case it is essential that in vitro the DNA-unwinding protein coat the viral DNA and influence its structure. 2) Elongation is achieved in every case by the multisubunit, holoenzyme form of DNA polymerase III. Copolymerase III, which is an enzyme subunit, and adenosine triphosphate are required to form a proper complex with the primer template but appear dispensable for the ensuing chain growth by DNA polymerase (33). 3) Termination requires excision of the RNA priming fragment, filling of gaps and sealing of interruptions to produce a covalently intact phosphodiester backbone. DNA polymerase I has the capacity for excision and gapfilling and DNA ligase is required for sealing. What once appeared to be a simple DNA polymerase-mediated conversion of a single-strand to a duplex circle (34) is now seen as a complex series of events in which diverse multienzyme systems function. Annoyance with the difficulties in resolving and reconstituting these systems is tempered by the conviction that these are the very systems used ,by the cell in replicating its chromosome and extrachromosomal elements. Thus, understanding of the regulation of replication events in the cell, their localization at membrane surfaces and integration with cell division, and their coordination with phage DNA maturation and particle assembly will all be advanced by knowledge of the components of the replicative machinery.
Mergers & acquisitions : Portucel and Suzano Papel e Celulose

The pulp and paper industry is, nowadays, facing challenges associated with the lack of demand growth, pushing firms to adapt to intense competition and industry-wide overcapacity. In order to remain profitable and achieve sustainable competitive positions, industry players have relied on M&A to achieve scale and expand into growing markets in emerging countries. The industry concentration conducted through mergers has been able to deliver value to shareholders while changing the overall competitive landscape. This dissertation’s goal is to propose a merger between Suzano Papel e Celulose and Portucel. The proposition is supported by a review of the main literature on M&A, a thorough industry and company analysis, and a valuation of each individual firm and its combination. It is concluded that Suzano should acquire Portucel in an all-stock offer, valuing the Portuguese firm at €4.32, a premium of 55% over its 31 December 2013 market capitalization. Through the proposed takeover offer, Portucel would be entitled to 46% of the merged firm, with the remaining 54% allocated to Suzano’s shareholders.
Phase II randomized trial of tri-weekly versus days 1 and 8 weekly docetaxel as a second-line treatment of advanced non-small cell lung cancer.

BACKGROUND For orientals, titrating doses of docetaxel (60-66 mg/m(2)) have shown equal effectiveness and fewer side effects as a second-line chemotherapy for patients with advanced non-small cell lung cancer (NSCLC). Under such doses, there were no comparative data between classic tri-weekly and Days 1 and 8 weekly schedules. METHODS This Phase II randomized prospective study was designed to compare the toxicity profile, efficacy and quality-of-life (QOL) between these two schedules of docetaxel in the treatment of previously treated patients with advanced NSCLC. Fifty patients were randomized to docetaxel arm A (66 mg/m(2) Day 1) and B (33 mg/m(2) Days 1 and 8) given every 3 weeks. RESULTS The overall response rates (ORRs) were 12 and 24% in arm A and B, respectively (P = 0.46), and disease control rates were 52 and 48%. The median time-to-progression (TTP) was 11.3 and 12.7 weeks and median survivals were 33.4 and 27.6 weeks, respectively. Both arms have same 1 year (36%) and 2 year survivals (12%). Arm A had significantly higher neutropenia but less compromised QOL. In this study, the response of second-line chemotherapy was significantly better in the group that was response to front-line chemotherapy (P = 0.032). CONCLUSIONS While Days 1 and 8 weekly docetaxel schedules show higher ORR and less hematological toxicity, there is no advantage to tri-week schedule in terms of TTP and survival, but more compromised QOL.
The FBXL10/KDM2B Scaffolding Protein Associates with Novel Polycomb Repressive Complex-1 to Regulate Adipogenesis*

Background: Polycomb repressive complex PRC1 is an epigenetic regulator of cellular differentiation. However, its function during adipogenesis is unknown. Results: FBXL10/KDM2B recruited noncanonical PRC1 complex in F-box and LRR motifs dependent on cell cycle-related genes and Pparg genes and repressed 3T3-L1 adipogenesis. Conclusion: Noncanonical PRC1 complex containing FBXL10/KDM2B regulates adipogenesis. Significance: Our findings revealed a novel epigenetic mechanism of adipogenesis. Polycomb repressive complex 1 (PRC1) plays an essential role in the epigenetic repression of gene expression during development and cellular differentiation via multiple effector mechanisms, including ubiquitination of H2A and chromatin compaction. However, whether it regulates the stepwise progression of adipogenesis is unknown. Here, we show that FBXL10/KDM2B is an anti-adipogenic factor that is up-regulated during the early phase of 3T3-L1 preadipocyte differentiation and in adipose tissue in a diet-induced model of obesity. Interestingly, inhibition of adipogenesis does not require the JmjC demethylase domain of FBXL10, but it does require the F-box and leucine-rich repeat domains, which we show recruit a noncanonical polycomb repressive complex 1 (PRC1) containing RING1B, SKP1, PCGF1, and BCOR. Knockdown of either RING1B or SKP1 prevented FBXL10-mediated repression of 3T3-L1 preadipocyte differentiation indicating that PRC1 formation mediates the inhibitory effect of FBXL10 on adipogenesis. Using ChIP-seq, we show that FBXL10 recruits RING1B to key specific genomic loci surrounding the key cell cycle and the adipogenic genes Cdk1, Uhrf1, Pparg1, and Pparg2 to repress adipogenesis. These results suggest that FBXL10 represses adipogenesis by targeting a noncanonical PRC1 complex to repress key genes (e.g. Pparg) that control conversion of pluripotent cells into the adipogenic lineage.
Synaptic Targeting by Alzheimer's-Related Amyloid β Oligomers

The cognitive hallmark of early Alzheimer's disease (AD) is an extraordinary inability to form new memories. For many years, this dementia was attributed to nerve-cell death induced by deposits of fibrillar amyloid β (Aβ). A newer hypothesis has emerged, however, in which early memory loss is considered a synapse failure caused by soluble Aβ oligomers. Such oligomers rapidly block long-term potentiation, a classic experimental paradigm for synaptic plasticity, and they are strikingly elevated in AD brain tissue and transgenic-mouse AD models. The current work characterizes the manner in which Aβ oligomers attack neurons. Antibodies raised against synthetic oligomers applied to AD brain sections were found to give diffuse stain around neuronal cell bodies, suggestive of a dendritic pattern, whereas soluble brain extracts showed robust AD-dependent reactivity in dot immunoblots. Antigens in unfractionated AD extracts attached with specificity to cultured rat hippocampal neurons, binding within dendritic arbors at discrete puncta. Crude fractionation showed ligand size to be between 10 and 100 kDa. Synthetic Aβ oligomers of the same size gave identical punctate binding, which was highly selective for particular neurons. Image analysis by confocal double-label immunofluorescence established that >90% of the punctate oligomer binding sites colocalized with the synaptic marker PSD-95 (postsynaptic density protein 95). Synaptic binding was accompanied by ectopic induction of Arc, a synaptic immediate-early gene, the overexpression of which has been linked to dysfunctional learning. Results suggest the hypothesis that targeting and functional disruption of particular synapses by Aβ oligomers may provide a molecular basis for the specific loss of memory function in early AD.
Bovine Papillomavirus Type 1 Infection Is Mediated by SNARE Syntaxin 18

ABSTRACT Events that lead to viral infections include the binding of the virus to the target cells, internalization of the virus into the cells, and the ability of the viral genome to be expressed. These steps are mediated by cellular and viral proteins and are temporally regulated. The papillomavirus capsid consists of two virally encoded capsid proteins, L1 and L2. Much is known about the role of the major capsid protein L1 compared to what is known of the role of the L2 protein. We identified the interaction of the L2 protein with SNARE protein syntaxin 18, which mediates the trafficking of vesicles and their cargo between the endoplasmic reticulum, the cis-Golgi compartment, and possibly the plasma membrane. Mutations of L2 residues 41 to 44 prevented the interaction of L2 protein with syntaxin 18 in cotransfection experiments and resulted in noninfectious pseudovirions. In this paper, we describe that syntaxin 18 colocalizes with infectious bovine papillomavirus type 1 (BPV1) pseudovirions during infection but does not colocalize with the noninfectious BPV1 pseudovirions made with an L2 mutant at residues 41 to 44. We show that an antibody against BPV1 L2 residues 36 to 49 (αL2 36-49) binds to in vitro-generated BPV1 pseudoviral capsids and does not coimmunoprecipitate syntaxin 18- and BPV1 L2-transfected proteins. αL2 36-49 was able to partially or completely neutralize infection of BPV1 pseudovirions and genuine virions. These results support the dependence of syntaxin 18 during BPV1 infection and the ability to interfere with infection by targeting the L2-syntaxin 18 interaction and further define the infectious route of BPV1 mediated by the L2 protein.
ENHANCING EFFECTIVENESS OF EXTENSION STRATEGIES: THE CASE OF MADRASAH SA BASAK (MSB) IN LANAO DEL SUR, PHILIPPINES

Madrasah Sa Basak (MSB), a community-based and participatory educational campaign for rice production, is an extension program of Mindanao State University (MSU) and Philippine Rice Research Institute (PhilRice). This study was conducted to evaluate the MSB particularly its effectiveness in terms of Meranao rice farmers’ awareness, knowledge, adoption of MSB practices and productivity (AKAP) and identify the farmer-related and MSB- related factors that affect the effectiveness of the MSB program. The descriptive-correlational type of research was used and data was gathered from the sixty (60) recipients of the MSB program in the province of Lanao del Sur, Philippines using a structured questionnaire and analyzed with Statistical Package for the Social Sciences (SPSS). The findings revealed that MSB program is highly effective in improving clienteles’ awareness and knowledge level as they adopted the recommended MSB practices on a trial basis in attaining farm productivity. The effectiveness of the MSB program among Meranao rice farmers in Lanao del Sur, Philippines is significantly associated with availability of farm inputs, farm size, and appropriateness of MSB strategies. The MSB program is effective when implementing strategies integrate the Islamic principles using group and flexible curriculum to Meranao rice farmers who have bigger farms and are provided with farm inputs. This is an important empirical finding that demonstrates appropriateness of extension strategies in program implementation and the need for re-implementation of the MSB program over a wider coverage in collaboration with different institutions both government and non-government that could provide the varied infrastructure support vital to the effectiveness and sustainability of the MSB program.
Supervisory control of a discrete event system to get a desired internal behavior

This paper deals with the supervisory control of a discrete event system which is modeled by a state machine of which the states and the structure have their own physical meanings related to the real system. The control objective is specified by a desired transition trajectory set to consider the internal behavior as well as the output behavior, which is represented by a generated language. A supervisory control problem to get a desired internal behavior is defined, and a minimally restrictive solution is provided. Using the relation between the internal behavior and the output behavior, the control problem is reduced to a control problem to get a generated language corresponding to the internal behavior.
A new wireless sensing approach for big images through image viewer control using hand gestures

A new algorithm is proposed for acquiring, processing, analyzing and understanding big image sets using hand gestures. This is based on computer vision through wireless sensing high imagers' techniques. This application is an Image Viewer. Unlike other image viewers application it also have those similar functions (e.g Next, Previous, Zoom IN, Zoom Out), but the specialty of this application is those functions could be control by using simple hand gestures. Here we are going to describe how it's worked as. This application is developed in C++ & OpenCV in Ubuntu 14.04 version.