nils-herrmann/clean_scirepeval huggingface dataset:
IFRS Converges to U.S. GAAP on Segment Reporting

As part of the convergence effort between IFRS and U.S. GAAP, the International Accounting Standards Board published IFRS 8, Operating Segments, which became effective Jan 1. IFRS 8 supersedes IAS 14, Reporting Financial Information by Segment, and closely resembles the "through the eyes of management" approach of FASB Statement no. 131, Disclosures about Segments of an Enterprise and Related Information. IFRS 8 applies to the individual financial statements of an entity and the consolidated financial statements of a group with a parent (a) whose debt or equity instruments are traded in a public market or (b) that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organization for the purpose of issuing any class of instruments in a public market. Reportable segments are operating segments, or aggregations of operating segments, that meet or exceed one of several quantitative thresholds; smaller segments may be optionally disclosed. Under IAS 14, dual segment classifications were required--by both business and geographic area--with the primary typology determined by the predominant driver of the reporting entity's risks and returns. Under IFRS 8, operating segments may be defined by product, geography or other attributes--consistent with management's decision-making processes. IFRS 8 allows for the discrete reporting of a component of an entity that sells primarily or exclusively to other operating segments of the entity so long as the entity is actually being managed consistent with that strategy. This means that vertically integrated operations may be composed of several segments for the purpose of IFRS 8. The principal mode of disclosure is governed by the concept of operating segments (a) that engage in business activities from which they may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity), (b) whose operating results are regularly reviewed by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and to assess its performance, and (c) for which discrete financial information is available.  This so-called "management approach" is so strictly interpreted under IFRS 8 that the amounts of each reportable operating segment item must be the same measure reported to the chief operating decision maker for the purposes of allocating resources to the segment and assessing its performance. …

Field of study: Business
Extracellular Calcium-Sensing Receptor Mediated Signalling is Involved in Human Vascular Smooth Muscle Cell Proliferation and Apoptosis

Calcium-sensing receptor (CaSR) plays key role in vascular calcification in patients with chronic kidney disease (CKD). We investigated the role of CaSR in regulating smooth muscle cell (SMC) proliferation and apoptosis. Incubation with 300μM neomycin (CaSR agonist) resulted in 7.5-fold (p<0.05) increase in ERK1,2 phosphorylation. It was reduced (p<0.01) by 10μM PD98059 (MEK1 inhibitor), indicating that CaSR agonist-induced effects were mediated via MEK1/ERK1,2 pathway. ERK1,2 phosphorylation was abolished by 5μM U73122 (PLC inhibitor), indicating that PLC signalling was crucial for MEK1/ERK1,2 activation. Confirming PLC activation, inositol triphosphate (IP3) production was increased by neomycin/gentamycin (p<0.05) and reduced by U73122. To confirm that ERK1,2 and PLC signalling were mediated via CaSR, Human Aortic SMC (HAoSMC) were transfected with CaSR siRNA. CaSR knockdown resulted in lower ERK1,2 neomycin response and IP3 production (p<0.01). Neomycin increased HAoSMC proliferation >3-fold, which was reduced in CaSR knockdown cells (p<0.01) and further inhibited by PD98059 and U73122 (p<0.05). Apoptosis was not affected by neomycin treatment. U73122 produced 3.5-fold increase in HAoSMC apoptosis, which was further increased by CaSR knockdown (5-fold, p<0.05). In conclusion, stimulation of CaSR leads to activation of MEK1/ERK1,2 and PLC pathways and up-regulation of cell proliferation. CaSR-mediated PLC activation is important for SMC survival and protection against apoptosis.

Field of study: Biology, Chemistry
Two pathways for cysteine biosynthesis in Leishmania major.

Genome mining and biochemical analyses have shown that Leishmania major possesses two pathways for cysteine synthesis--the de novo biosynthesis pathway comprising SAT (serine acetyltransferase) and CS (cysteine synthase) and the RTS (reverse trans-sulfuration) pathway comprising CBS (cystathionine beta-synthase) and CGL (cystathionine gamma-lyase). The LmjCS (L. major CS) is similar to the type A CSs of bacteria and catalyses the synthesis of cysteine using O-acetylserine and sulfide with Kms of 17.5 and 0.13 mM respectively. LmjCS can use sulfide provided by the action of MST (mercaptopyruvate sulfurtransferase) on 3-MP (3-mercaptopyruvate). LmjCS forms a bi-enzyme complex with Leishmania SAT (and Arabidopsis SAT), with residues Lys222, His226 and Lys227 of LmjCS being involved in the complex formation. LmjCBS (L. major CBS) catalyses the synthesis of cystathionine from homocysteine, but, unlike mammalian CBS, also has high cysteine synthase activity (but with the Km for sulfide being 10.7 mM). In contrast, LmjCS does not have CBS activity. CS was up-regulated when promastigotes were grown in medium with limited availability of sulfur amino acids. Exogenous methionine stimulated growth under these conditions and also the levels of intracellular cysteine, glutathione and trypanothione, whereas cysteine had no effect on growth or the intracellular cysteine levels, correlating with the low rate of transport of cysteine into the cell. These results suggest that cysteine is generated endogenously by promastigotes of Leishmania. The absence of CS from mammals and the clear differences between CBS of mammals and Leishmania suggest that each of the parasite enzymes could be a viable drug target.

Field of study: Biology, Computer science
Discussion on Sustainable Development Applied to Revising the General Planning of Land Utilization

Based on the conception of sustainable development, the relationship between land sustainable use and general planning of land utilization was explained,and a more new conception namely“sustainable land utilization planning” was put forward. In the end,the author summarize the pivotal problem when carrying out the conception of sustainable development during the proceeding of revising the general planning of land utilization.

Field of study: Agricultural and Food sciences
Investigation on Internal Defects of Stainless Steel Strip by Twin-roll Concasting

The internal defects of 2 mm-width strip produced by twin-roll caster was studied.It is found that the main problems are the shrinkage porosity and cracks between columnar zone and equiaxed zone.These defects were analyzed by metallographic inspection and EBSD texture analysis.The results show that finer equiaxed grains between columnar and equiaxed zone are evolved from broken dendrites,and semisolid structure in the equiaxed zone in the strip center is erified as well.Finally,from the viewpoint of semisolid steel rolling,the formation mechanism of internal defects in as-cast strip was discussed.

Field of study: Materials science
Compartmentation and fluxes of carbon in leaf blades and leaf sheaths of Poa annua L. and Poa x jemtlandica (Almq.) Richt

The allocation of photosynthetically fixed carbon in the leaf blades and sheaths of Poa annua (a ruderal grass) and Poa x jemtlandica (a sub-arctic grass) was followed over a light-dark cycle. Labelling with 14Carbon and gas exchange measurements provide data for an eight-compartment model describing the partitioning of carbon between spatially and chemically separated pools and their rates of turnover. Soluble sugars and fructans were turned over rapidly in the leaf blades of both species. The flux of carbon through pools of storage carbohydrates was higher in the leaves of P. x jemtlandica than in P. annua. The exchange of carbon between pools was slower in the sheath than the blade. Carbohydrates stored in the sheath appeared to have no significant role in metabolism over the light-dark cycle studied here.

Field of study: Environmental science
Size-Disparity Anharmonicity

A new analytic procedure which allows one to recognize anharmonic behavior at any temperature is applied to the measured heat capacity of LiCl. The results imply that LiCl experiences an anomalous anharmonicity similar to that found in the so-called quantum solids. This anharmonicity corresponds to an apparent increase of the lattice frequencies with increasing temperature and can be understood in terms of the excess interstitial volume around the positive ions. These size-disparity arguments lead one to expect this anomalous behavior in a number of solids.

Field of study: Physics
Refurbishment of a used in-vacuum undulator from the National Synchrotron Light Source for the National Synchrotron Light Source-II ring.

The National Synchrotron Light Source (NSLS) ceased operation in September 2014 and was succeeded by NSLS-II. There were four in-vacuum undulators (IVUs) in operation at NSLS. The most recently constructed IVU for NSLS was the mini-gap undulator (MGU-X25, to be renamed IVU18 for NSLS-II), which was constructed in 2006. This device was selected to be reused for the New York Structural Biology Consortium Microdiffraction beamline at NSLS-II. At the time of construction, IVU18 was a state-of-the-art undulator designed to be operated as a cryogenic permanent-magnet undulator. Due to the more stringent field quality and impedance requirements of the NSLS-II ring, the transition region was redesigned. The control system was also updated to NSLS-II specifications. This paper reports the details of the IVU18 refurbishment activities including additional magnetic measurement and tuning.

Field of study: Physics
Whatever Happened to Pollyanna?

The Polyanna Principle (Matlin & Stang, 1978) predicts that trait inferences will be made more rapidly for evaluatively positive targets and/or traits than for evaluatively negative targets and/or traits. In contrast, the congruence principle proposed here predicts that evaluatively congruent inferences (favorable inferences for positive targets and unfavorable inferences for negative targets) will be made more rapidly than evaluatively incongruent inferences (unfavorable inferences for positive targets and favorable inferences for negative targets) regardless of the positive or negative nature of either target or trait. Decision times were compared for evaluatively positive and negative trait inferences for liked (L+) and disliked (L-) real targets. The results indicated that both the Pollyanna and the congruence principles were operating. Although decisions were made more rapidly for L+ than L-targets, supporting the Pollyanna hypothesis, congruent decisions were made more rapidly than incongruent decisions even when incongruent decisions involved L+ targets and congruent decisions involved L-targets. The most rapid decisions were made when the two principles were operating in the same direction (ie., congruent decisions for L+ targets).

Field of study: Psychology
Study of Cyclophilin-A, High Sensitivity C-reactive Protein, and Malondialdehyde in Obese and Nonobese Type 2 Diabetes Mellitus Patients

To study cyclophilin-A, high sensitivity C-reactive protein (hsCRP) and malondialdehyde in obese and nonobese type 2 diabetes mellitus (DM) patients.  A total of 120 subjects aged 35–65 years were enrolled and grouped as: • Obese subjects with diabetes, • Nonobese subjects with diabetes, • Obese subjects without diabetes, • Nonobese subjects without diabetes. Their serum was tested for estimation of 4 biochemical parameters, namely cyclophilin-A, hsCRP, malondialdehyde, and lipid profile.  The mean cholesterol, triglycerides (TG), VLDL, LDL levels were significantly higher in obese diabetics as compared to obese nondiabetics, normal body mass index (BMI) diabetics, and control group. The mean HDL was higher in nondiabetic obese as compared to obese diabetic patients, normal BMI diabetics and control group and this difference was statistically insignificant. Cyclophilin-A and hsCRP were significantly higher in obese diabetics as compared to non-diabetic obese patients, Normal BMI diabetics and control group. The mean lipid peroxide (malondialdehyde) was significantly higher in nondiabetic obese patients, as compared to obese diabetics, normal BMI diabetics, and control group.  Cyclophillin-A (CypA) and hsCRP were significantly elevated in obese type 2 diabetics while malondialdehyde was significantly higher in nondiabetic Obese patients. Lipid profile parameters were also significantly elevated in obese type 2 diabetics. These inflammatory cardiometabolic risk biomarkers can be used for diagnostic, therapeutic and prognostic decisionmaking, especially in the context of inadequate quantitative risk assessments available to clinicians.

Field of study: Medicine
Dislocation-related luminescence properties of silicon

Photoluminescence bands at 0.778 eV and 0.85 eV are greatly enhanced after low-temperature heat treatment of plastically deformed silicon. Hydrogen passivation of the samples resulted in a reversible distribution of the photoluminescence spectrum, which has been attributed to the passivation of defect levels created during heat treatment. The temperature and doping properties of the emissions suggested that the new emissions originate from electronic transitions between defect levels in the upper half of the energy gap and dislocation-related energy levels. A tentative model of pair recombination between oxygen-related donors and dislocation acceptors has been tested. Using this model and comparing calculated and measured spectra, the energy position of the D1 dislocation acceptor was found to be about 0.36 eV above the valence band.

Field of study: Materials science
Transcriptome of Gonads From High Temperature Induced Sex Reversal During Sex Determination and Differentiation in Chinese Tongue Sole, Cynoglossus semilaevis

The sex of Chinese tongue sole (Cynoglossus semilaevis) is determined by both genetic sex determination (GSD) and environmental sex determination (ESD), making it an ideal model to study the relationship between sex-determination and temperature. In the present study, transcriptomes of undifferentiated gonads from genetic females and males, as well as differentiated gonads from males, females, and pseudomales under high and normal temperature treatments were generated for comparative transcriptomic analysis. A mean of 68.24 M high-quality clean reads was obtained for each library. Differentially expressed genes (DEGs) between different sexes and environmental treatments were identified, revealing that the heat shock protein gene family was involved in the high temperature induced sex reversal. The Gene Ontology (GO) terms and Kyoto Encyclopedia of Genes and Genomes (KEGG) pathways that were enriched in pseudomale and genetic female comparison included neuroactive ligand-receptor interaction, cortisol synthesis and secretion, and steroid hormone biosynthesis. Furthermore, weighted gene co-expression network analyses were conducted on all samples, and two modules were positive correlated with pseudomale under high temperature. An illustrated protein-protein interaction map of the module identified a hub gene, hsc70. These findings provide insights into the genetic network that is involved in sex determination and sexual differentiation, and improve our understanding of genes involved in sex reversal under high temperature.

Field of study: Biology
On the potential for alternative greenhouse gas equivalence metrics to influence sectoral mitigation patterns

Equivalence metrics used to quantify the relative climate impacts of different atmospheric forcers serve an essential function in policy and economic discussions about global climate change. The 100-year global warming potential (GWP-100), the most established greenhouse gas (GHG) equivalence metric, is used within the Kyoto Protocol, and in most emissions inventory, trading and offset mechanisms, to assign the mitigation value of non-carbon dioxide greenhouse gases relative to carbon dioxide. In recent literature the GWP-100 and alternative metrics have been used to compare various anthropogenic climate forcers with respect to a wide range of environmental and economic goals. Building on this work, we examine how 16 different static and time-varying CO2-equivalence schemes might influence GHG mitigation across sectors and gases in a perfect and fluid global mitigation regime. This mitigation regime is guided by achieving a global mean radiative forcing (RF) of 5.7 Wm−2 in 2100 from 1765 levels through a mitigation policy of prescribed emissions reductions in each decade. It was found that static metrics defined on 20- instead of 100-year time horizons favor mitigation strategies that maximize the abatement of short-lived gases (e.g. methane), on average resulting in an RF from methane in 2100 of 0.5 Wm−2 instead of 1.1 Wm−2 from 100-year metrics. Similarly, metrics that consider integrated rather than end-point climate impacts imply mitigation strategies that maximize mitigation of shorter-lived GHGs, resulting in higher abatement of agriculture and waste emissions. Comparing extreme scenarios, these mitigation shifts across gases and sectors result in a nearly 30% difference in the representation of methane in global cumulative emissions reductions. This shift across gases and sectors to mitigate shorter-lived GHGs, in lieu of longer-lived GHGs like carbon dioxide, has implications for the long-term warming commitment due to 21st century emissions.

Field of study: Environmental science
The Probability That the Mean of a Second Sample Will Differ from the Mean of a First Sample By Less Than a Certain Multiple of the Standard Deviation of the First Sample

The following statement of the significance of a probable error is often made: "The probable error of the mean is a value above and below the mean such that if the test were repeated under the same conditions there would be, on the average, equal chances that the mean would fall within or without this range." The probable error is attached to the mean of the sample and it is assumed that the standard deviation of the sample is that of the sampled normal population. This was formerly a very usual explanation of the meaning of probable error by research workers, but it is inaccurate and misleading, especially for samples of 20 or less such as are dealt with in agricultural experiments. The inaccuracy of this explanation of the meaning of probable error has been realized for many years by competent statisticians, but no satisfactory treatment has heretofore been devised.' The attempted explanation of the probable error in terms of the expected frequency of the occurrence of different size deviations of the means of future samples from the sample mean does raise a very interesting, important, and legitimate question, namely, what is the probability of a second mean lying within a certain multiple of the standard deviation of a first sample of the mean of a first sample? This question is of fundamental concern to those engaged in experimental work. Its answer will indicate to investigators reasonable deviations from the results oftheir first experiments, will form a valid basis for the rejection of doubtful observations or groups of such observations, and will form a basis for a test of the significance of the divergence of results in different experiments. It is found that the usual method of treating the probable error gives an overly optimistic idea of the smallness of the deviations that may be expected in future samples. The distribution function of the variable

Field of study: Mathematics
Theoretical questions about realizing the continued advance of sports

The continued advance of sports is not only a developing objective but also a new developing mode and process. The author analyzed the questions about realizing the continued advance of sports in an all-round way and raised his view on the questions. He thought that relation between sports and society must be examined again. The nucleus of continued advance theory of sports is to establish the index system and compensation mechanism. The establishment of management system and social running mechanism of the continued advance of sports is decentralization and socialization. And its developing way and mechanism should turn to be intensive and industrial. The legal and public guaranty system of the continued advance of sports should also be constructed.

Field of study: Education
On a nonhomogeneous system of pressureless flow

In this paper, a nonhomogeneous system of pressureless flow Pt + {pu)x = 0, (pu)t + (pu2)x = px is investigated. It is found that there exists a generalized variational principle from which the weak solution is explicitly constructed by using the initial data; i.e., d2 <92 p(x,t) = --r-^minF(y;x,t), p(x,t)u{x,t) = minF(y;x,t) ox y oxot y hold in the sense of distributions, where F(y; x, t) is a functional depending on the initial data. The weak solution is unique under an Oleinik-type entropy condition when the initial data is of measurable function. It is further shown that the solution u(x, t) converges to x as t tends to infinity. The proofs are based on the generalized variational principle and careful studies on the generalized characteristics introduced by Dafermos ,

Field of study: Mathematics
[Memantine (akatinol) therapy of cognitive impairment in Parkinson's disease complicated by dementia].

The study has investigated the effect of NMDA-glutamate receptor antagonist memantine in the 52-weeks therapy of 32 PD patients with dementia (PDD) compared with the control group (30 cases). Patients of the active group received memantine (20 mg per day) additionally to dopaminergic therapy. Patients from the control group continued the treatment with antiparkinsonian drugs. Cognitive, psychiatric and motor symptoms have been assessed before and after 12, 24 and 52 weeks of the study using clinical assessment as well as rating scales including the Unified Parkinson's Disease Rating Scale (UPDRS), the Mini-Mental State Examination (MMSE), ADAS-cog, clock drawing test, D-KEFS Verbal Fluency test, the Frontal Assessment Battery (FAB), the Neuropsychiatric Inventory (NPI-12) and the Disability Assessment for Dementia Scale (DAD). The plasma total Hcy level was determined by high-performance liquid chromatography. Patients treated with memantine had better MMSE (p<0,05), ADAS-cog (p<0,05), clock drawing test (p<0,05) and FAB (p<0,01) scores compared to patients in the control group at week 24. Patients with elevated Hcy demonstrated a significantly better response to memantine therapy versus the controls with elevated Hcy at week 24, 52 with respect to all efficacy measures (UPDRS, MMSE, ADAS-cog, D-KEFS, Verbal Fluency test, FAB, NPI, DAD, p<0,05). The NPI individual item scores changes from baseline to week 52 have shown benefits to memantine treatment compared with the controls with significant treatment differences for disinhibition (p<0,006), irritability (p<0,04), anxiety (p<0,04) and hallucinations (p<0,048). Hyperhomocysteinemia may indicate the more rapid cognitive and motor decline in PD. The prolonged therapy with memantine in PDD led to improvements in cognitive functions and preservation of motor functional abilities as well as the amelioration of neuropsychiatric symptoms, especially in patients with hyperhomocysteinemia.

Field of study: Medicine, Psychology