Miracle-dz/UniFAR-FTUs huggingface dataset:
Who Estimates When It’s Not Required? the Case of Subrogation

Abstract The ability of an insurer to pursue and collect money from responsible third parties for paid claims is referred to as subrogation. For some insurers, the amount to be recovered may be significant and, if accrued for, represents an estimate that could be used by management to affect earnings. This study investigates factors associated with insurers’ choice to accrue subrogation for statutory accounting. For statutory accounting, where insurers can choose whether to accrue subrogation or exclude it as an offset to the claims liability, we find that publicly-traded (mutually-owned) insurers are significantly more (less) likely to accrue subrogation than privately-owned insurers. In addition, we find that publicly-traded (mutual) insurers with weak ratings are less (more) likely to accrue subrogation. Finally, we find that insurers with large amounts of subrogation are more likely to accrue subrogation, consistent with these types of insurers having the strongest incentive to influence earnings through the subrogation accrual. Our results provide evidence suggesting that insurers respond to their incentives when choosing whether to accrue subrogation for statutory reporting.
Sentiment Analysis and Information Diffusion on Social Media: The Case of the Zika Virus

 Abstract —First identified 50 years ago, the Zika virus has recently made global headlines due to a high profile outbreak in Brazil coinciding with the Olympics. Mentions of Zika on social media platforms exploded following initial reports of the outbreak, and this unprecedented surge of heterogeneous data can be processed using Big Data analysis techniques to acquire further insights and knowledge into general public opinion. Twitter data streams have previously been used to predict outcomes of real world events. Twitter data filtered for the keyword “Zika” was subjected to analysis using a sentiment analysis lexicon-based framework to establish the polarity of the messages. The World Health Organization (WHO) recommends avoiding exposure to Zika-infected mosquitoes as the most effective approach to prevention. The diffusion of Twitter messages citing the WHO recommendations is analyzed to help public health professionals and health agencies formulate an effective response. Our results show that the WHO recommendations were largely ignored in Twitter-based discussions related to the Zika virus.
Generation and Characterization of Phase-Stable Sub-Single-Cycle Pulses at 3000 cm $^{-1}$

This paper summarizes the generation of sub-single-cycle infrared (IR) pulses through a laser filament and the detailed properties of the generated pulses. The fundamental (ω<sub>1</sub>) and second harmonic (ω<sub>2</sub>) of 30-fs Ti:sapphire amplifier output were focused into nitrogen gas and produced phase-stable broadband IR pulses (ω<sub>0</sub>) by four-wave difference frequency generation (ω<sub>1</sub> + ω<sub>1</sub> - ω<sub>2</sub> → ω<sub>0</sub>) through filamentation. The spectrum spread from 200 to 5500 cm<sup>-1</sup>, corresponding to ~3.5 octaves. The waveform of the sub-single-cycle pulse was completely characterized with the frequency-resolved optical gating capable of a carrier-envelope phase determination. The pulse duration was measured as 6.9 fs, which was 0.63 times the period of the carrier frequency, 3000 cm<sup>-1</sup>. The carrier-envelope phase of the IR pulse was passively stabilized, and the instability of the phase was estimated as 154-mrad rms over 2.5 h. We also summarize a particular behavior of the spectral phase of the sub-single-cycle pulse; the phase of high-frequency components of the generated pulses changes continuously and linearly with the relative phase between the two-color input pulses, whereas the phase of the low-frequency components takes only two discrete values. The phase behavior is a unique feature of single-cycle pulses generated with a passive carrier-envelope phase stabilization scheme.
Isolation of Dendritic Cells

This unit presents two methods for preparing dendritic cells (DCs), a highly specialized type of antigen‐presenting cell (APC). The first method involves the isolation of DCs from mouse spleen, resulting in a cell population that is highly enriched in accessory cell and APC function. A support protocol for collagenase digestion of splenocyte suspensions is described to increase the yield of dendritic cells. The second method involves generating large numbers of DCs from mouse bone marrow progenitor cells. In that technique, bone marrow cells are cultured in the presence of granulocyte/macrophage colony‐stimulating factor (GM‐CSF) to yield 5‐10 106 cells, 60% of which express DC surface markers (e.g., B‐7‐2/CD86). Additional techniques for isolating DCs from mouse spleens or other mouse tissues, as well as from human tissues, are also discussed.
Business system as an equilibrium of intention and causality

The article is aimed to draw the attention to the essential features of the business processes and business systems in the context of their modeling. We follow the root ideas of cybernetics in order to explain the concept of intentionality and its consequences in business system modeling as well as its impact on the business process modeling methodology and language. Possible way of refl ecting these ideas in the business processes modeling methodology is outlined using the example of the process meta-model and business process patterns from the MMABP methodology. Then the concept of causality in business systems is explained and relevant informatics theories and techniques for modeling the real world causality are introduced in this context. Particular attention is paid to the topic of relationships between both basic types of the business system models: intentional business process and causal ontology model. General rules and principles of the consistency of models are discussed together with their methodological consequences. Basic types of the consistency of models – completeness and correctness – are identifi ed and also the specifi c topic of ‘structural consistency’ is introduced in this context. In the conclusions section the needed refl ection of these essential features in the modeling languages and methodology is analyzed and the basic insuffi ciencies of the contemporary approaches to the business process modeling are pointed out together with the outline of possible ways of their overcoming. As the main challenges in the fi eld of business process modeling methodology and languages we particularly identify the need for respecting all consequences of the fact that business process has to be always taken as a purposeful process as well as the need for implementing the self-perception of the process in order to allow it achieving the higher orders of prediction.
Influence of Oxytocin on Renal Hemodynamics and Sodium Excretion a

Acute administration of physiological doses of synthetic OT to conscious Long-Evans and Brattleboro homozygous diabetes insipidus rats produced a modest increase in GFR and effective filtration fraction. Chronic administration of OT to DI rats for 9 days in dosages that were antidiuretic (plasma OT ca. 100 pg/ml) increased both GFR and ERPF by 40%. Table 1 summarizes these renal hemodynamic changes and compares them to the renal effects of VP. Further investigation is needed to define the mechanisms responsible for the changes in GFR and/or ERPF produced by acute and chronic administration of OT to conscious rats. Acute administration of physiological doses of synthetic OT to conscious LE and DI rats also produced a brisk natriuresis with a marked increase in the fractional excretion of sodium. A natriuresis was also observed in conscious Sprague-Dawley rats administered physiological amounts of OT by subcutaneous osmotic minipump. The natriuretic effect of the hormone was short lived, however, being observed only during the first 24-hr period of treatment. The nephron site where OT exerts its natriuretic action, either directly or indirectly, is unknown. Renal prostaglandins may contribute to OT-induced natriuresis, but other mechanisms such as increased renal production of nitric oxide and cGMP have not been tested. Although the natriuretic response to OT has also been described for conscious dogs, it probably does not occur in humans and nonhuman primates. Precise localization of specific renal OT receptors has recently been reported for the rat. OT receptors were identified in the macula densa cells of the adult, rat kidney. This location suggests a possible role for OT in the regulation of tubuloglomerular feedback and solute transport. The signal transduction of the renal OT receptor has been recently evaluated in various kidney epithelial cells in culture. OT stimulates phosphoinositide hydrolysis and increases cytosolic calcium concentrations. In fact, VP produces similar cellular responses in renal epithelia, possibly through the OT receptor. Also, OT stimulates soluble guanylate cyclase and increases intracellular cGMP. Whether OT activates soluble guanylate cyclase secondarily through the production of nitric oxide has not been tested. An important role for OT in renal sodium homeostasis under basal conditions is likely, at least for the rat. Moreover, OT possibly mediates dehydration natriuresis in lower animal species. The contribution of OT to renal physiology in humans and in nonhuman primates, if any, remains uncertain.
Liquid metal enabled pump

Significance The utilization of small-scale pumps is presently hampered by their limited flow rates with respect to the input power or their rather complicated fabrication process. These issues arise as many conventional pumping effects rely on moving elements. Here, we demonstrate the concept of a liquid metal enabled pump with no mechanical parts by simply incorporating droplets of Galinstan. The liquid metal enabled pump creates high flow rates (>5,000 µL/min) at exceptionally low powers (<15 mW) by electrowetting/deelectrowetting the surface upon application of electric field. The presented pump is both efficient and simple; hence, it has the potential to advance the field of actuation in small-scale systems. Small-scale pumps will be the heartbeat of many future micro/nanoscale platforms. However, the integration of small-scale pumps is presently hampered by limited flow rate with respect to the input power, and their rather complicated fabrication processes. These issues arise as many conventional pumping effects require intricate moving elements. Here, we demonstrate a system that we call the liquid metal enabled pump, for driving a range of liquids without mechanical moving parts, upon the application of modest electric field. This pump incorporates a droplet of liquid metal, which induces liquid flow at high flow rates, yet with exceptionally low power consumption by electrowetting/deelectrowetting at the metal surface. We present theory explaining this pumping mechanism and show that the operation is fundamentally different from other existing pumps. The presented liquid metal enabled pump is both efficient and simple, and thus has the potential to fundamentally advance the field of microfluidics.
When, how and how much: Gender-specific resource-use strategies in the dioecious tree Juniperus thurifera.

BACKGROUND AND AIMS In dioecious species male and female plants experience different selective pressures and often incur different reproductive costs. An increase in reproductive investment habitually results in a reduction of the resources available to other demands, such as vegetative growth. Tree-ring growth is an integrative measure that tracks vegetative investment through the plant's entire life span. This allows the study of gender-specific vegetative allocation strategies in dioecious tree species thoughout their life stages. METHODS Standard dendrochronological procedures were used to measure tree-ring width. Analyses of time-series were made by means of General Mixed Models with correction of autocorrelated values by the use of an autoregressive covariance structure of order one. Bootstrapped correlation functions were used to study the relationship between climate and tree-ring width. KEY RESULTS Male and female trees invest a similar amount of resources to ring growth during the early life stages of Juniperus thurifera. However, after reaching sexual maturity, tree-ring growth is reduced for both sexes. Furthermore, females experience a significantly stronger reduction in growth than males, which indicates a lower vegetative allocation in females. In addition, growth was positively correlated with precipitation from the current winter and spring in male trees but only to current spring precipitation in females. CONCLUSIONS Once sexual maturity is achieved, tree rings grow proportionally more in males than in females. Differences in tree-ring growth between the genders could be a strategy to respond to different reproductive demands. Therefore, and responding to the questions of when, how and how much asked in the title, it is shown that male trees invest more resources to growth than female trees only after reaching sexual maturity, and they use these resources in a different temporal way.
The Perceptions and Determinants of Auditing and Reporting Quality in the Asia‐Pacific Region

A country's institutional environment significantly influences perceptions of auditing and reporting quality (ARQ) at the national level. Relying on a relatively unique measure of ARQ, collated by the World Economic Forum, we evaluate the influence of nine key isomorphic pressures on the ARQ in 26 Asia‐Pacific countries. The results suggest that six of these (the efficacy of the corporate board, securities exchange regulations, reliance on professional management, protection of minority interests, adoption of international financial reporting and prevalence of foreign ownership) have a highly significant influence on the perception of ARQ whereas adoption of international standards on auditing is only moderately significant. However, contrary to expectations, our findings do not support the argument that the efficiency of legal frameworks and political systems significantly influences the perceptions of auditing and reporting quality in the Asia‐Pacific region. These results should be of use to investors and the accounting profession in evaluating economic environments.
An Outlook on Chlorogenic Acids—Occurrence, Chemistry, Technology, and Biological Activities

Phenolics are widespread dietary antioxidants. Among these, chlorogenic acids (CGAs) received considerable attention for their wide distribution and part of human diet with potential biological effects. CGAs (71 compounds), being esters of derivatives of cinnamic acids with quinic acid are widely distributed in plant materials. Coffee is among the highest found in plants, ranging from 4 to 14%. Besides, these are reported in plant foods such as apples, pears, carrot, tomato, sweet potato, Phyllostachys edulis, oilseeds, Prunus domestica L, cherries, and eggplant. The traditional Chinese medicinal plants such as flowers and buds of Lonicera japonica Thunb and the leaves of Eucommia ulmodies contained CGAs as bioactive compound. These play an important role in the formation of roasted coffee flavor and have a marked influence on coffee cup quality. CGAs are considered as main precursors of coffee flavor and pigments. Recent technological advancements in the separation and purification of CGAs such as molecular-imprinted polymer technique; microwave-assisted extraction; pH gradient counter current chromatography has also been described. The consumption of coffee correlated to several health benefits such as reducing the risk of human chronic diseases such as inflammation, diabetes, and cardiovascular disease owing to its antioxidant potential.
Insulin induction of SREBP-1c in rodent liver requires LXRα-C/EBPβ complex

Significance In patients with type 2 diabetes, excessive insulin stimulates the conversion of glucose to fat in the liver. The resultant fatty liver can cause liver failure. Fat accumulation in blood produces hypertriglyceridemia, which accelerates heart attacks. Insulin increases fat production by increasing the mRNA-encoding sterol regulatory element-binding protein-1c (SREBP-1c), which activates genes encoding enzymes required for fat synthesis. If we can understand how insulin increases SREBP-1c mRNA, we may be able to prevent insulin-induced fat synthesis. Here we show that insulin action requires a complex of two nuclear proteins, LXRα and C/EBPβ, which activate the Srebp-1c gene. This work provides insight into a mechanism that controls fat production and has major implications for health. Insulin increases lipid synthesis in liver by activating transcription of the gene encoding sterol regulatory element-binding protein-1c (SREBP-1c). SREBP-1c activates the transcription of all genes necessary for fatty acid synthesis. Insulin induction of SREBP-1c requires LXRα, a nuclear receptor. Transcription of SREBP-1c also requires transcription factor C/EBPβ, but a connection between LXRα and C/EBPβ has not been made. Here we show that LXRα and C/EBPβ form a complex that can be immunoprecipitated from rat liver nuclei. Chromatin immunoprecipitation assays showed that the LXRα-C/EBPβ complex binds to the SREBP-1c promoter in a region that contains two binding sites for LXRα and is known to be required for insulin induction. Knockdown of C/EBPβ in fresh rat hepatocytes or mouse livers in vivo reduces the ability of insulin to increase SREBP-1c mRNA. The LXRα-C/EBPβ complex is bound to the SREBP-1c promoter in the absence or presence of insulin, indicating that insulin acts not by increasing the formation of this complex, but rather by activating it.
PNPLA3 polymorphisms and liver aminotransferase levels in a Mexican American population.

PURPOSE This study examined genetic associations of patatin-like phospholipase domain containing 3 gene (PNPLA3) polymorphisms and liver aminotransferases in an extensively documented, randomly recruited Mexican American population at high risk of liver disease. METHODS Two single nucleotide polymorphisms (SNP) in the PNPLA3 gene (i.e., rs738409 and rs2281135) were genotyped in 1532 individuals. Population stratification was corrected by the genotyping of 103 ancestry informative markers (AIMs) for Mexican Americans. RESULTS Both PNPLA3 SNPs showed highly significant association with alanine aminotransferase (ALT) levels, but was also, in males, associated with aspartate aminotransferase (AST) levels. Haplotypic association test of the two SNPs suggested stronger genetic association with rs738409 than rs2281135. Obvious sex effects were observed: rs738409-sex interaction in ALT levels P = 8.37 x 10(-4); rs738409-sex interaction in AST levels P = 5.03 x 10(-3). CONCLUSIONS This population study highlights a sex-specific association of PNPLA3 polymorphisms and elevated liver enzymes in a population-based study, independent of common pathological factors of the metabolic syndrome. The strong genetic association found in women ≤ 50 years old, but not in women > 50 years old, suggests that sex hormones may mediate the sex effect.
Use of acetochlor and cancer incidence in the Agricultural Health Study

Since its registration in 1994 acetochlor has become a commonly used herbicide in the US, yet no epidemiologic study has evaluated its carcinogenicity in humans. We evaluated the use of acetochlor and cancer incidence among licensed pesticide applicators in the Agricultural Health Study. In telephone interviews administered during 1999–2005, participants provided information on acetochlor use, use of other pesticides and additional potential confounders. We used Poisson regression to estimate relative risks (RR) and 95% confidence intervals (95% CI) for cancers that occurred from the time of interview through 2011 in Iowa and 2010 in North Carolina. Among 33,484 men, there were 4,026 applicators who used acetochlor and 3,234 incident cancers, with 304 acetochlor‐exposed cases. Increased risk of lung cancer was observed among acetochlor users (RR = 1.74; 95% CI: 1.07–2.84) compared to nonusers, and among individuals who reported using acetochlor/atrazine product mixtures (RR = 2.33; 95% CI: 1.30–4.17), compared to nonusers of acetochlor. Colorectal cancer risk was significantly elevated among the highest category of acetochlor users (RR = 1.75; 95% CI: 1.08–2.83) compared to never users. Additionally, borderline significantly increased risk of melanoma (RR = 1.61; 95% CI: 0.98–2.66) and pancreatic cancer (RR = 2.36; 95% CI: 0.98–5.65) were observed among acetochlor users. The associations between acetochlor use and lung cancer, colorectal cancer, melanoma and pancreatic cancer are suggestive, however the lack of exposure‐response trends, small number of exposed cases and relatively short time between acetochlor use and cancer development prohibit definitive conclusions.
Manipulation of costimulatory pathways in autoimmune diseases

Abstract There has recently been an increased understanding of the role of costimulatory pathways in the activation of the immune system and the maintenance of self-tolerance. It has been suggested that the absence of costimulatory molecules on normal tissue cells could serve to induce self-tolerance, and that inappropriate expression of costimulatory molecules on antigen-presenting cells (APCs) could activate self-reactive T cells, resulting in autoimmunity. Among several costimulatory molecules characterized, the interaction of CD28/CTLA4 on T cells with B7 (CD80 and CD86) on APC appears to be of primary importance. In fact, inhibition of the CD28–B7 interaction ameliorates several autoimmune diseases in experimental animal models. However, differential roles for CD80 and CD86 have been reported in certain conditions, and CTLA4 has been shown to play a negative role in T cell activation, suggesting that the actual regulatory mechanisms of this pathway in autoimmunity is much more complex. While the CD28–B7 interaction constitutes a predominant pathway of T cell costimulation, some intact T cell responses in CD28-deficient mice have suggested the presence of alternative pathways. T cell-dependent immunity is also critically regulated not only by other immunoglobulin superfamilies such as B7RP-1/ICOS, but also by tumor necrosis factor (TNF) and TNF-receptor superfamilies, which control immune responses in both a positive and a negative fashion. Therefore, further investigation of the physiological function of these costimulatory pathways in vivo may help in developing rational therapeutic approaches for autoimmune diseases.