Miracle-dz/UniFAR-FTUs huggingface dataset:
Effects of Managerial Incentives on Earnings Management

Fu-Hui Chuang , Yuang-Lin Chang , Wern-Shyuan Song, and Ching-Chieh Tsai 4+ 1, 2, 3, 4 Department of Accounting Information, National Taichung University of Science and Technology Taichung, Taiwan (R.O.C.) Abstract. By using the managers’ total wealth data for samples of firms listed in Taiwan, this study investigates the effects of the equity incentives on managers’ earnings management and insider trading behavior. The empirical evidence shows that managers with high equity incentives are more active in manipulating reported earnings. The high equity incentives arising from the manager’s potential total wealth are closely tied to the value of the stocks and options owned. We also find that managers with high equity incentives are likely to become actively involving in making insider trading in the next period.
COVID-19 mortality with regard to healthcare services availability, health risks, and socio-spatial factors at department level in France: A spatial cross-sectional analysis

Background The 2019 coronavirus (COVID-19) epidemic began in Wuhan, China in December 2019 and quickly spread to the rest of the world. This study aimed to analyse the associations between the COVID-19 mortality rate in hospitals, the availability of health services, and socio-spatial and health risk factors at department level. Methods and findings This spatial cross-sectional study used cumulative mortality data due to the COVID-19 pandemic in hospitals until 30 November 2020 as a main outcome, across 96 departments of mainland France. Data concerning health services, health risk factors, and socio-spatial factors were used as independent variables. Independently, we performed negative binomial, spatial and geographically weighted regression models. Our results revealed substantial geographic disparities. The spatial exploratory analysis showed a global positive spatial autocorrelation in each wave indicating a spatial dependence of the COVID-19 deaths across departments. In first wave about 75% of COVID-19 deaths were concentrated in departments of five regions compared to a total of 13 regions. The COVID-19 mortality rate was associated with the physicians density, and not the number of resuscitation beds. Socio-spatial factors were only associated with the COVID-19 mortality rate in first wave compared to wave 2. For example, the COVID-19 mortality rate increased by 35.69% for departments densely populated. Health risk factors were associated with the COVID-19 mortality rate depending on each wave. This study had inherent limitations to the ecological analysis as ecological bias risks and lack of individual data. Conclusions Our results suggest that the COVID-19 pandemic has spread more rapidly and takes more severe forms in environments where there is already a high level of vulnerability due to social and health factors. This study showed a different dissemination pattern of COVID-19 mortality between the two waves: a spatial non-stationarity followed by a spatial stationarity in the relationships between the COVID-19 mortality rate and its potential drivers.
Putting Medical Boots on the Ground: Lessons from the War in Ukraine and Applications for Future Conflict with Near-Peer Adversaries

In the past 20 years of the Global War on Terror, the US has seen substantial improvements in its system of medical delivery in combat. However, throughout that conflict, enemy forces did not have parity with the weaponry, capability, or personnel of the US and allied forces. War against countries like China and Russia, who are considered near-peer adversaries in terms of capabilities, will challenge battlefield medical care in many different ways. This article reviews the experience of a medical team, Global Surgical and Medical Support Group, that has been providing assistance, training, medical support, and surgical support to Ukraine since the Russian invasion began in February 2022. The team has extensive experience in medicine, surgery, austere environments, conflict zones, and building partner nation capacities. This article compares and contrasts the healthcare systems of this war against the systems used during the Global War on Terror. The lessons learned here could help the US anticipate challenges and successfully plan for the provision of medical care in a future conflict against an adversary with capabilities close to its own.
Tibetan Art: Tracing the Development of Spiritual Ideals and Art in Tibet 600-2000 A.D.

The subtitle of this book is Tracing the Development of Spiritual Ideals and Art in Tibet 600-2000 A.D. and in it Amy Heller places the artwork within its historic, social and religious context, utilising in situ photographs from Tibet. She incorporates the latest research material and features works of international renown as well as those that have never been published. The author approaches Tibetan art through the religious anthropology of Tibetan Buddhism. Tibetan Art will provide accessible and valuable information for both the specialist and the interested novice. The photographic content of the book is superb - detailed colour photographs of mandalas, paintings, gold pieces, metalwork and the stunning Tibetan landscape and architecture reveal the splendours of this long hidden country. Contents: The Era of the Tibetan Empire (630-850) The Flourishing of Buddhism in Tibet (950-1300) The Tibetan Renaissance (1300-1500) The Era of the Dalai Lamas (1500-2000) Bibliography Map of Pilgrims'
Systemic analysis framework for the impact of economic and financial risks

This paper presents the Banco de España’s reference framework for the analysis of macroeconomic and financial risk, and the impact of the materialisation of this risk on financial stability and the real economy. The framework encompasses a broad set of empirical and theoretical models and methods, with the aim of capturing heterogeneity in the characteristics of different sources of risk. In particular, the paper describes how these models are used to identify the impact of endogenous sources of risk, such as the build-up of macro-financial imbalances over the cycle, and of exogenous shocks. Regarding the latter, the paper presents an application of the models to the main exogenous events that have occurred recently: the COVID-19 pandemic, including the fiscal, monetary and prudential measures adopted as a response to this shock; the Russian invasion of Ukraine; and the subsequent high inflation and economic uncertainty environment.
Introducing methadone maintenance therapy into Ukrainian prisons: a qualitative study of criminal subculture, Russia’s full-scale invasion, and contested methadone objects

Background After pilot testing, methadone was newly being introduced into Ukrainian prisons in 2021 as part of a national scale-up strategy to treat opioid use disorder and prevent transmission of HIV and HCV infections. Opioid agonist therapy (OAT) scale-up in Eastern Europe and Central Asia prisons has been hampered by varying levels of influence of criminal subculture, an extralegal informal governance by a social hierarchy that operates in parallel to formal prison authorities. This study examined the socio-environmental factors influencing the uptake of methadone treatment in Ukrainian prisons, including changes that evolved during Russia’s full-scale invasion of Ukraine and the displacement of people deprived of liberty (PDL) from conflict to non-conflict regions. Methods In-depth qualitative interviews (N = 37) were conducted from January 2021 to October 2022 in the only two Ukrainian prisons where methadone was being introduced with PDL (N = 18). These two prisons continued to provide methadone after the full-scale invasion. Former PDL (N = 4) were also interviewed and prison staff (N = 15). Interviews were audio-recorded, transcribed, and translated into English. Four authors independently reviewed, coded, and applied a phenomenological framework for data analysis, delineating themes related to criminal subculture, drug use, methadone uptake, and evolving changes during the Russian invasion. Findings Criminal subculture perceptions varied, with some seeing it as strongly discouraging drug use among certain groups, while others described it as a residual and weak influence from a more distant past. The influence of the subculture on methadone treatment uptake, however, was less clear. PDL and prison staff struggled to identify and articulate differences between illicit street-bought methadone, used recreationally, and medically prescribed methadone. Thus, the meaning of “methadone” varies in interpretation as it is being introduced, making it potentially conflicting for patients to opt into this evidence-based treatment. As Russia invaded Ukraine in 2022, PDL from conflict zones were transferred to non-conflict regions where methadone was being introduced. The prison environment became more enabling for PDL to start methadone as they were segregated and not subject to the existing criminal subculture’s rules and lacked the social ties necessary to procure drugs illegally. Conclusion It appears that the criminal subculture is variable and evolving in Ukrainian prisons and appears to be impacted differently by the invasion of Russia. As methadone scale-up in prisons expands, it will be important to distinguish the meaning of methadone perpetuated negatively by the prison subculture versus that in which it is intended as a medical treatment by the formal prison authorities. The current invasion of Ukraine by Russia provides a potential disruption to alter this course.
Automatic Depression Detection Using Multi-Modal & Late-Fusion Based Architecture

Depression has become second most fatal disease after cardiac arrests. Recent lockdowns during COVID, Wars such as Ukraine-Russia and War-Like-Scenario such as Taiwan-China etc has contributed badly and people suffering from severe depression, mood swings and anxiety has gone all time high. Due to lack of opportunities to reach a real medical practitioner, an AI based, automatic depression detection system could be a saviour for millions. In the current work, authors have proposed a multimodal deep Convolutional Neural Network (CNN) based automatic depression detection system. Authors have fused two CNN networks, one Long Short Term Memory (LSTM) based CNN process Electroencephalogram (EEG) signal while other CNN process facial video data. Both the networks classify the subject to one among three classes Depressed, Mild Depressed or Not Depressed. EEG waves are taken from frontal lobe of the brain. The level of alpha component in the EEG signal is being used as bio marker for depression classification. On the other hand, frame by frame analysis is being performed on facial video. An attention-based CNN is being proposed to process each video frame and Facial Action Coding System (FACS) based Linear Binary Pattern (LBP) classifier has been developed for depression classification. Further the result of these two networks is being fed into a late fusion network. The final depression class is being decided by this final classifier. The proposed model has shown quite promising outcome. Authors have trained the EEG network on MODMA, 3-channel EEG dataset and Video A-CNN network on AVEC (Audio/Visual Emotion Challenge) 2018 dataset and tested this entire model on DEAP (a Database for Emotion Analysis using Physiological Signals). dataset and it has performed better than almost all state-of-the-art models.
Sexting and Sexual Relationships Among Teens and Young Adults

The present study examined young adult participation in sexting: a transmission of nude or semi-nude images or sexually suggestive text of themselves to others through cell phones. An online survey was conducted Spring 2010 at large northwest university. Results revealed that nearly two thirds of participants had sent nude or semi-nude pictures of themselves. Cell phones were reported as the primary medium in transmission of sext messages. Nearly half of those who have participated in sexting had sent them to a boyfriend or girlfriend, while 15% sent them to someone they only knew online. To be sexy or to initiate sexual intercourse was the main reason given for sending sext messages. There were significant differences found between those who have sent nude or semi-nude pictures of themselves and those who have not. The total number of sexual intercourse partners and number of oral sex (performed) partners appear to be higher among those who have sent sext messages. Given the lack of scientific research on this topic, current and future research will allow educators, parents and communities to make choices that are more informed in regards to sexting and to understand the ever-changing advances that technology and evolution has on society.
Antimicrobial Activity of Omadacycline Tested against Clinical Bacterial Isolates from Hospitals in Mainland China, Hong Kong, and Taiwan: Results from the SENTRY Antimicrobial Surveillance Program (2013 to 2016)

Omadacycline is a derivative of minocycline and the first agent of the aminomethylcycline class. A total of 3,282 organisms (1 per patient) were consecutively collected from patients hospitalized in China (including Hong Kong) and Taiwan. ABSTRACT Omadacycline is a derivative of minocycline and the first agent of the aminomethylcycline class. A total of 3,282 organisms (1 per patient) were consecutively collected from patients hospitalized in China (including Hong Kong) and Taiwan. Susceptibility testing was performed by broth microdilution methods in a central laboratory (JMI Laboratories). The collection included Gram-positive and Gram-negative organisms from patients with pneumonia, bloodstream, skin, community-acquired respiratory, and other infections. Omadacycline was very potent against Staphylococcus aureus (n = 689; MIC50/90, 0.12/0.25 mg/liter), including methicillin-resistant Staphylococcus aureus (MRSA; n = 299; MIC50/90, 0.12/0.5 mg/liter), and had similar activity across geographic regions. Omadacycline was very active against Streptococcus pneumoniae (highest MIC, 0.25 mg/liter), β-hemolytic streptococci (highest MIC, 1 mg/liter), viridans group streptococci (highest MIC, 0.25 mg/liter), and Enterococcus spp. (highest MIC, 0.5 mg/liter) from all geographic regions. Overall, 53.8% of S. pneumoniae isolates were penicillin resistant (penicillin MIC, ≥2 mg/liter) and 10.7% of enterococci (21.2% among E. faecium isolates) were vancomycin resistant. Omadacycline was active against Haemophilus influenzae (MIC50/90, 0.5/1 mg/liter) regardless of β-lactamase production and was active against Moraxella catarrhalis (MIC50/90, ≤0.12/0.25 mg/liter). Against Enterobacteriaceae, omadacycline was most active against Escherichia coli (MIC50/90, 1/2 mg/liter), Klebsiella oxytoca (MIC50/90, 1/4 mg/liter), and Enterobacter cloacae (MIC50/90, 2/4 mg/liter). Omadacycline had potent in vitro activity against Gram-positive and Gram-negative pathogens isolated from China and Taiwan and retained activity against problem pathogens, such as MRSA, vancomycin-resistant enterococci (VRE), penicillin-resistant S. pneumoniae (PRSPN), and extended-spectrum β-lactamase-producing E. coli. The observed MIC profile in Chinese isolates was very similar to that seen in the U.S. and European surveillance studies.
Staphylococcus lugdunensis in several niches of the normal skin flora.

Staphylococcus lugdunensis is a coagulase-negative staphylococcus (CNS). Its pathogenicity and virulence are more similar to Staphylococcus aureus than to a CNS. It causes severe infections with high mortality, such as endocarditis, but more often painful and prolonged skin- and soft-tissue infections. Little is known of its normal habitat. Whether it is an integral part of the normal skin flora like many other CNS has been questioned, since it is rarely seen in blood cultures. This study was designed to determine whether S. lugdunensis has a niche in the normal skin flora and to compare S. lugdunensis and S. aureus in these niches.From 75 healthy subjects in Kronoberg County, Sweden, 525 swabs were obtained from the nose, axilla, perineum, groin, breast, toe and nail bed of the first toe. Significantly more of the 525 skin samples as well as of the 75 healthy subjects yielded S. lugdunensis (50/75) as opposed to S. aureus. (16/75). Swabs from the nose frequently yielded S. aureus, but only rarely S. lugdunensis. Swabs from the groin and the lower extremities, especially the nail bed of the first toe, often yielded S. lugdunensis but rarely S. aureus. This study shows that S. lugdunensis is an integral part of the normal skin flora, primarily of the lower abdomen and extremities, and that the niches of this coagulase-negative staphylococcus are distinctly different from those of S. aureus. The predominant niches of S. lugdunensis explain why the bacterium is an uncommon contaminant of blood cultures.
9G4 expression on autoantibodies to citrullinated peptides in patients with early inflammatory arthritis and established rheumatoid arthritis

Background The rat monoclonal antibody 9G4 recognises VH4-34-encoded proteins, enabling the identification of inherently autoreactive B cells. In rheumatoid arthritis (RA), evidence for a humoral immune response encoded by VH4-34 gene has been described in the synovial membrane and within hybridomas derived from rheumatoid synovial tissue. The authors have recently described an expansion of circulating 9G4+ plasmablasts in patients with active RA. Objectives The aim of this study was to determine whether 9G4+ was expressed on autoantibodies commonly associated with RA. Materials and methods Serum from 27 patients with established RA and 46 polyarthritis patients (<6 weeks duration) of whom 23/46 were subsequently diagnosed with RA (Early RA, ERA) and 23/46 with other arthritis (early non-RA, ENRA) was studied. 9G4 expression on anti-CCP, antitetanus toxoid (TT), pneumococcal capsular polysaccharide (PCP) antibodies and total serum IgG and IgM was measured by ELISA. Results 23/27 patients with established RA had anti-CCP antibodies, in which eight expressed 9G4. All were positive for both IgM and IgG anti-CCP. Levels of 9G4 expression correlated more closely with IgM than IgG-CCP. In ERA group, 15/23 patients had anti-CCP and 4/23 had 9G4+ anti-CCP. All 4 patients had both IgM and IgG anti-CCP. In ENRA, only one patient had 9G4+ IgM anti-CCP, albeit at low titre. 9G4 was not expressed on TT or PCP antibodies. Conclusions The authors describe the use of the VH4-34 heavy chain gene by autoantibodies to citrullinated peptides early after RA onset. In established RA, usage of VH4-34 by anti-CCP antibodies increased with increasing titre, particularly in IgM-CCP. Therefore, it is possible that the expansion of CCP-specific B cell clones may be due to robust expansion of un-switched B cell clones, possibly including or analogous to those in the splenic marginal zone. This is the first description of the use of the VH4-34 heavy chain gene by autoantibodies to citrullinated peptides. 9G4 expression was largely confined to CCP antibodies from patients with RA.
Political uncertainty and labour investment efficiency

ABSTRACT We examine the impact of political uncertainty on the labour investment efficiency (LIE) of a firm. Using a sample of Chinese firms, we test the market discipline and managerial entrenchment hypotheses. Our findings suggest that political uncertainty adversely affects LIE. The results are consistent with the managerial entrenchment hypothesis. That is, firms hire more labour in a period of increased information asymmetry due to the political uncertainty, which deteriorates LIE. Our findings are robust to a battery of alternative measures of LIE and estimation methods. We conduct several additional analyses and document that the adverse impact of political uncertainty is stronger when the newly appointed government official is older, the firm is state-owned, the firm belongs to a politically sensitive industry or the firm operates in locations with stringent labour protection. By contrast, when the firm locates in a region with weak Chinese government intervention or after President Xi Jinping’s anti-corruption campaign, the adverse impact of political uncertainty on LIE is less pronounced. Last, we document that after hiring more labour, firms receive tangible and intangible benefits in terms of receiving more loans, collect more government subsidies, and able to re-establish some political connection but at the cost of lower performance.
The Integration of the Chinese Stock Markets Following the Shanghai–Hong Kong Stock Connect: Evidence from Cointegration, Linear, and Nonlinear Causality Analysis

This study examines the impact of the Shanghai–Hong Kong Stock Connect on the degree of financial integration between the Hong Kong stock market and the Shanghai and Shenzhen stock markets in mainland China. By applying cointegration tests and linear and nonlinear Granger causality techniques on market capitalization and market index, we find that the stock markets from mainland China are increasingly influencing the Hong Kong stock market after the introduction of the Stock Connect scheme. Following the scheme’s introduction, the cointegration relationship between China and Hong Kong in terms of market capitalizations and market indices is also increasing. Moreover, Granger causality effects on market capitalizations and market indices from China remain strong, while the directional Granger cause of the two variables from Hong Kong to China has become weak or been rejected. Our study indicates that further opening of the Chinese stock markets enhances their leading roles, given that market capitalizations and market indices exhibit the highest degree of explanatory power regarding market correction toward long-run equilibrium. However with nonlinear causality test, our results indicate that Hong Kong stock market is still relevant to understand and predict China stock market after the introduction of the Stock Connect scheme.
Zo Nyobaa (Epilepsy) Among the Sherdukpens of Arunachal Pradesh: A Medical Anthropology Perspective

Abstract Public health has been a major concern in the recent domain of Medical Anthropology. The present study aims to analyze the sociocultural beliefs associated with epilepsy and tries to understand the traditional healing systems and put some light on the existing conflicts with Western biomedical system among the Sherdukpens of West Kameng district, Arunachal Pradesh. It also addresses the growing hiatus between the modern biomedical system and the traditional way of healing. A functionalistic approach has been used and associated with L. P. Vidyarthi’s concept of “Nature–Man–Spirit complex. ” It is a qualitative study mostly based on narratives. People with epilepsy (PWE), their family members, the general population, shamans, lamas (monks), hospitals, and local health-care personnel were interviewed about the meanings and beliefs, practices, and feelings vis-à-vis epilepsy. Epilepsy is locally termed as zo-nyoba among the Sherdukpens, and they have developed their own etiology behind its occurrence. The Sherdukpens attribute epilepsy with several superstitious beliefs, myths, and mythologies, Shaman or Zizi plays a vital role in the healing process, and they have the indigenous knowledge of ethno-medicine with which epilepsy is treated. The Sherdukpens’ conversion to Buddhism allows the monks to play a very significant role in the healing rituals. The study shows that even with the advent of modern anti-epileptic drugs, PWE are taken more than often to the shamans/monks than to the hospital. All these cultural reasons cause a hindrance in the treatment procedure. This local perception and misunderstanding of epilepsy often cause challenges worse than the seizures due to epilepsy.