nils-herrmann/clean_scirepeval huggingface dataset:
Reporting on Advertising Costs

Statement on Auditing Standards no. 69, The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report, identifies American Institute of CPAs statements of position as sources of established GAAP. This month's column summarizes a proposed SOP on advertising costs that was approved by the accounting standards executive committee (AcSEC) subject to Financial Accounting Standards Board review. The proposed SOP titled Reporting on Advertising Costs applies to all entities and all advertising except that for which guidance is provided in FASB statements, interpretations and technical bulletins; Accounting Principles Board opinions; and AICPA accounting research bulletins. The proposed SOP would replace the advertising guidance contained in existing audit and accounting guides and SOPs. The proposed SOP is the first step in a multistep AcSEC project on reporting the costs of advertising activities and certain other activities to create future economic benefits through the development of intangible assets (for example, preopening and startup costs). The project was initiated in 1986 with the expectation it would result in guidance and a conceptual framework for resolving issues concerning financial reporting on the costs of such activities. The guidance in the proposed SOP is based on the premise that most advertising may result in future economic benefits that meet the definition of an asset in FASB Concepts Statement no. 6, Elements of Financial Statements. However, AcSEC concluded advertising assets other than those resulting from certain direct-response advertising do not meet the recognition criteria of reliability in FASB Concepts Statement no. 5, Recognition and Measurement in Financial Statements of Business Enterprises, which says that in order to be reliable, the information must be representationally faithful, verifiable and neutral. AcSEC concluded the future economic benefits of most advertising cannot be measured with the degree of precision required to report an asset in the financial statements. These measurement difficulties were underscored by a recent Wall Street Journal article citing a study that measured sales gains by Super Bowl advertisers during the six-week periods following the January 1992 and 1991 games, respectively. The gains varied widely, and advertisers themselves admitted the difficulty of attributing sales gains directly to advertising efforts. The proposed SOP requires the accounting treatment described as follows. EXPENSING OR CAPITALIZING ADVERTISING COSTS All advertising costs must be expensed in the periods they are incurred or the first time the advertising takes place, unless it is direct-response advertising that results in probable future economic benefits (future benefits). Future benefits.

Field of study: Business
Goodness-of-fit tests based on Rao's divergence under sparseness assumptions

In many practical situations the classical (fixed-cells) assumptions to test goodness-of-fit are inappropriate, and we consider an alternative set of assumptions, which we call sparseness assumptions. It is proved that, under general conditions, the proposed family of statistics based on Rao's divergence is asymptotically normal when the sample size n and the number of cells M"n tend to infinity so that n/M"n->@n>0. This result is extended to contiguous alternatives, and subsequently it is possible to find the asymptotically most efficient member of the family.

Field of study: Mathematics
Exploring the structure of the mid-Pleistocene revolution with advanced methods of time-series analysis

The mid-Pleistocene climate transition is a complex global change leading to Late Pleistocene ice ages with increased mean ice volume and dominant 100-ka cycle. A thorough understanding of this transition demands quantitative investigations in the time and frequency domains, and in the “stochastic domain”. Three methods of time-series analysis are presented which have been adapted for this purpose. They are tested by means of predefined, artificial time series and applied to benthic oxygen isotope (δ18O) records which serve as ice volume indicator. Results are as follows: (a) The time-dependent mean shows an increase of 0.35‰ vs PDB from 942 to 892 ka. (b) Evolutionary spectral analysis reveals an abrupt increase of 100-ka cycle amplitude at approximately 650 ka. (c) Probability density function exhibits a bifurcation behavior at approximately 725 ka. These findings point to a multiple transition from a more linear climate system to a strong nonlinear system. The significant lead of the transition in mean, in relation to the 100-ka amplitude change and bifurcation is left open for explanation.

Field of study: Environmental science
Stereotactic radiosurgery versus stereotactic radiotherapy in the management of intracranial meningiomas: a systematic review and meta-analysis.

OBJECTIVEStereotactic radiosurgery (SRS) and stereotactic radiotherapy (SRT) have been used as a primary treatment or adjuvant to resection in the management of intracranial meningiomas (ICMs). The aim of this analysis is to compare the safety and long-term efficacy of SRS and SRT in patients with primary or recurrent ICMs.METHODSA systematic review of the literature comparing SRT and SRS in the same study was conducted using PubMed, the Cochrane Library, Google Scholar, and EMBASE from January 1980 to December 2018. Randomized controlled trials, case-control studies, and cohort studies (prospective and retrospective) analyzing SRS versus SRT for the treatment of ICMs in adult patients (age > 16 years) were included. Pooled and subgroup analyses were based on the fixed-effect model.RESULTSA total of 1736 patients from 12 retrospective studies were included. The treatment modality used was: 1) SRS (n = 306), including Gamma Knife surgery (n = 36), linear accelerator (n = 261), and CyberKnife (n = 9); or 2) SRT (n = 1430), including hypofractionated SRT (hFSRT, n = 268) and full-fractionated SRT (FSRT, n = 1162). The median age of patients at the time of treatment was 59 years. The median follow-up duration after treatment was 35.5 months. The median tumor volumes at the time of treatment with SRS, hFSRT, and FSRT were 2.84 cm3, 5.45 cm3, and 12.75 cm3, respectively. The radiographic tumor control at last follow-up was significantly worse in patients who underwent SRS than SRT (odds ratio [OR] 0.47, 95% confidence interval [CI] 0.27-0.82, p = 0.007) with 7% less volume of tumor shrinkage (OR 0.93, 95% CI 0.61-1.40, p = 0.72). Compared to SRS, the radiographic tumor control was better achieved by FSRT (OR 0.46, 95% CI 0.26-0.80, p = 0.006) than by hFSRT (OR 0.81, 95% CI 0.21-3.17, p = 0.76). Moreover, SRS leads to a significantly higher risk of clinical neurological worsening during follow-up (OR 2.07, 95% CI 1.06-4.06, p = 0.03) and of immediate symptomatic edema (OR 4.58, 95% CI 1.67-12.56, p = 0.003) with respect to SRT. SRT could produce a better progression-free survival at 4-10 years compared to SRS, but this was not statistically significant (p = 0.29).CONCLUSIONSSRS and SRT are both safe options in the management of ICMs. However, SRT carries a better radiographic tumor control rate and a lower incidence of posttreatment symptomatic worsening and symptomatic edema, with respect to SRS. However, further prospective studies are still needed to validate these results.

Field of study: Medicine
Optical Characterization of Nano- and Microcrystals of EuPO4 Created by One-Step Synthesis of Antimony-Germanate-Silicate Glass Modified by P2O5

Technology of active glass-ceramics (GC) is an important part of luminescent materials engineering. The classic method to obtain GC is based on annealing of parent glass in proper temperature and different time periods. Generally, only the bulk materials are investigated as a starting host for further applications. However, the effect of an additional heat-treatment process on emission and structural properties during GC processing is omitted. Here, we focus on the possibility of obtaining transparent glass-ceramic doped with europium ions directly with a melt-quenching method. The influence of phosphate concentration (up to 10 mol %) on the inversion symmetry of local environment of Eu3+ ions in antimony-germanate-silicate (SGS) glass has been investigated. The Stark splitting of luminescence spectra and the local asymmetry ratio estimated by relation of (5D0→7F2)/(5D0→7F1) transitions in fabricated glass confirms higher local symmetry around Eu3+ ions. Based on XRD and SEM/EDX measurements, the EuPO4 nano- and microcrystals with monoclinic geometry were determined. Therefore, in our experiment, we confirmed possibility of one-step approach to fabricate crystalline structures (glass-ceramic) in Eu–doped SGS glass without additional annealing process.

Field of study: Materials science
Optimal Clustering with Missing Values

Missing values frequently arise in modern biomedical studies due to various reasons, including missing tests or complex profiling technologies for different omics measurements. Missing values can complicate the application of clustering algorithms, whose goals are to group points based on some similarity criterion. A common practice for dealing with missing values in the context of clustering is to first impute the missing values, and then apply the clustering algorithm on the completed data. The performance of such methods, however, depends on the knowledge of missing value mechanism, which is rarely fully achievable in practice. We consider missing values in the context of optimal clustering, which finds an optimal clustering operator with reference to an underlying random labeled point process (RLPP). We present how the missing-value problem fits neatly into the overall framework of optimal clustering by marginalizing out the missing-value process from the feature distribution. In particular, we demonstrate the proposed framework for the multivariate Gaussian model with an arbitrary covariance structure. Comprehensive experimental studies on both synthetic and real-world RNA-seq data shows the superior performance of the proposed optimal clustering with missing values, compared to various clustering approaches, including k-means, fuzzy c-means and hierarchical clustering, with the off-the-shelf Gibbs sampling based imputation method. Optimal clustering offers a robust and flexible framework for dealing with the missing value problem, obviating the need for imputation-based pre-processing of the data. Its superior performance compared to various clustering methods in settings with different missing rates and small sample sizes, demonstrates the optimal clusterer as a promising tool for dealing with missing data in biomedical applications.

Field of study: Computer science
Low energy cluster beam deposited BN films as the cascade for field emission

The atomic deposited BN films with the thickness of nanometers (ABN) were 
prepared by radio frequency magnetron sputtering method and the 
nanostructured BN films (CBN) were prepared by Low Energy Cluster Beam 
Deposition. UV-Vis Absorption measurement proves the band gap of 4.27 eV and 
field emission of the BN films were carried out. F-N plots of all the 
samples give a good fitting and demonstrate the F-N tunneling of the 
emission process. The emission of ABN begins at the electric field of 14.6 V/μm while that of CBN starts at 5.10 V/μm. Emission current 
density of 1 mA/cm2 for ABN needs the field of 20 V/μm while that of 
CBN needs only 12.1 V/μm. The cluster-deposited BN on n-type Silicon 
substrate proves a good performance in terms of the lower gauge voltage, 
more emission sites and higher electron intensity and seems a promising 
substitute for the cascade of field emission.

Field of study: Physics
A new approach for the catalytic processes modeling in columns apparatuses

Boyan Boyadjiev,  Sofia, Bulgaria Abstract—A new approach for the catalytic processes modeling in column apparatuses, in the cases of physical and chemical adsorption mechanism, is presented. A convection-diffusion model is obtained in the approximations of the mechanics of continua, where the mathematical point is equivalent to the medium elementary volume, which is sufficiently small with respect to the column volume and at the same time sufficiently large with respect to the intermolecular volumes of the medium. On this base convection–diffusion type models are created, which permit to be made qualitative analysis of the process. They are a base of average concentration models, which are used for the quantitative description of the catalytic processes in the column apparatus. The model parameters are obtained, using experimental data. catalysis, column, mechanism, modeling, parameters.

Field of study: Engineering
Conversion of acetaldehyde-protein adduct epitopes from a nonreduced to a reduced phenotype by antigen processing cells.

Many investigators have suggested that an immune reaction to acetaldehyde-protein adducts may be involved in the development and/or progression of alcohol liver disease. The most often reported acetaldehyde adduct is the reduced adduct prepared in vitro in the presence of strong reducing agents. However, the production of this adduct in vivo has been difficult to prove. Nevertheless, the detection of serum antibodies to this reduced adduct following alcohol exposure in animals and humans has been used to support the formation of this adduct in vivo. We have recently observed that when acetaldehyde-protein adducts prepared under nonreducing conditions are used to immunize animals, antibody to the reduced protein adduct is detected. Therefore, it was the purpose of this study to demonstrate that nonreduced (NR) adduct epitopes can be modified by intact cells to express reduced (R) adduct epitopes. This was accomplished using the monoclonal antibody RT1.1 that has been previously characterized by this laboratory and has been shown to recognize only R and not NR acetaldehyde adducts. In these studies, Balb/c mice were injected intraperitoneally (500 microg/animal) with either keyhole limpet hemocyanin (KLH)-NR or KLH-R adducted proteins. Immunization with KLH-NR produced significant amounts of antibodies that recognized both NR and R epitopes. In contrast, immunization with KLH-R produced antibodies to only R and not NR epitopes. Isolated peritoneal macrophages from nonimmunized mice were incubated in vitro with either KLH-NR, KLH-R, or unmodified KLH proteins, and the cell surface expression of the reduced epitope (RT1.1) and the activated macrophage marker (MAC-3) determined by double immunofluorescent staining. Activated macrophages incubated with KLH-NR expressed the R adduct on 11.5% of the cells, compared with 3.8% following incubation with unmodified KLH, and 19.4% following incubation with KLH-R. These data suggest that the NR adduct and/or the carrier protein are modified by peritoneal macrophages in vivo and present an epitope that is detected as a reduced adduct (RT1.1 positive). These observations may explain the presence of circulating antibodies to the reduced adduct that has been reported in human and animal studies.

Field of study: Medicine
The China Puzzle: “Touching Stones to Cross the River”

China's approach toward post-Stalinist reform contrasts markedly with that of most other former centrally planned economies. Eastern Europe and Russia have tried to move rapidly towards a market economy ("one cut of the knife"), whereas, after Mao's death in 1976, China adopted an incremental reform path ("touching stones to cross the river"). Many observers considered China's program to be poorly designed. It seemed to have led to an unsatisfactory "halfway house" that was neither capitalism nor socialism an institutional framework which perpetuated bureaucratic interference in the economy and was expected, therefore, to have produced poor results. Moreover, the Tiananmen massacre in 1989 was connected closely with the tensions of economic reform. It was widely felt that this signaled the end of reform, and that China would lapse into lowgrowth authoritarianism. But China confounded the consensus of critical

Field of study: Economics
What are the motivating and hindering factors for health professionals to undertake new roles in hospitals? A study among physicians, nurses and managers looking at breast cancer and acute myocardial infarction care in nine countries.

Many European countries experience health workforce skill-mix changes due to population ageing, multimorbidity and medical technology. Yet, there is limited cross-country research in hospitals.



Cross-sectional, observational study on staff role changes and contributing factors in nine European countries. Survey of physicians, nurses and managers (n = 1524) in 112 hospitals treating patients with breast cancer or acute myocardial infarction. Group differences were analysed across country clusters (skill-mix reform countries [England, Scotland and the Netherlands] versus no reform countries [Czech Republic, Germany, Italy, Norway, Poland and Turkey]) and stratified by physicians, nurses and managers, using Chi-squared, Mann-Whitney U and Kruskal Wallis tests.



Nurses in countries with major skill-mix reforms reported more frequently being motivated to undertake a new role (66.5%) and having the opportunity to do so (52.4%), compared to nurses in countries with no reforms (39.2%; 24.8%; p < .001 each). Physicians and nurses considered intrinsic motivating factors (personal satisfaction, use of qualifications) more motivating than extrinsic factors (salary, career opportunities). Reported barriers were workforce shortages, facilitators were professional and management support. Managers' recruitment decisions on choice of staff were mainly influenced by skills, competences and experience of staff.



Managers need to know the motivational factors of their employees and enabling versus hindering factors within their organisations to govern change effectively.

Field of study: Medicine, Political science
Mid-Mesozoic Multiphase Folding Along the Border of the Shuswap Metamorphic Complex

The high-grade regional metamorphism of the extensive Shuswap metamorphic complex of southeastern British Columbia has been considered by most geologists to be Precambrian in age. On the basis of structural analysis, it is now apparent that low-grade Triassic rocks of the nearby Slocan Group have undergone the same three generations of folding as the Shuswap, beginning with that accompanying regional metamorphism. Intense isoclinal recumbent folding of the first generation accompanied regional metamorphism and development of a schistosity parallel to the axial surfaces of these folds and a penetrative lineation parallel to their axes. Following regional metamorphism, a second deformation, accompanying formation of nearly upright macroscopic folds, formed a strain-slip cleavage by crenulation of the schistosity. Subsequent intrusion of granitic plutons developed mesoscopic folds having coplanar axes in any single domain. This third deformation refolded the nearly constant eastward plunge of earlier folds and lineations into small cones. Deformation accompanying regional metamorphism of the Shuswap complex must have occurred since the Triassic and probably during the Jurassic period.

Field of study: Geology
Quantum transport in ferromagnetic graphene: Role of Berry curvature

The magnetic effects in ferromagnetic graphene basically depend on the principle of exchange interaction when ferromagntism is induced by depositing an insulator layer on graphene. Here we deal with the consequences of non-uniformity in the exchange coupling strength of the ferromagnetic graphene. We discuss how the in- homogeneity in the coordinate and momentum of the exchange vector field can provide interesting results in the conductivity analysis of the ferromagnetic graphene. Our analysis is based on the Kubo formalism of quantum transport.

Field of study: Physics
Triassic magnetic overprints related to albitization in granites from the Morvan massif (France)

The Morvan massif, located in the northern part of the French Massif Central, shows widespread unusual deep alteration profiles in the Palaeozoic basement rocks (gneisses, granites and rhyolites). They are characterised by overall albitization, chloritisation and haematisation. Albite and chlorite constitute their characteristic mineral paragenesis. Haematite pigmentation comes with this paragenesis and gives an overall pink coloration to the weathered rocks. A paleomagnetic analysis was conducted after detailed petrographical and mineralogical studies of the alteration that lead to the albitized profiles. Special attention was devoted to the occurrence of haematite, the main paleomagnetism carrier, with the though to date this palaeoweathering event. Petrographical checking after heating treatments showed that deshydroxylation of chlorite also led to the formation of secondary haematite. This haematite formed by recrystallization acquired remanence properties and thus superimposed and hided the original magnetic signal. This problem has prevented the extraction of the original magnetic signal especially in the sections made up of rhyolites. Virtual Geomagnetic Poles (VGPs) obtained from the characteristic directions carried by haematite have been compared to the European Apparent Polar Wander Path (APWP). An Early Triassic magnetic overprint has been recorded in the albitized basement rocks of the Morvan massif. The age obtained for this albitization phenomena, strengthens the hypothesis that albitization developed in relation with palaeoweathering processes linked with the Triassic palaeosurface. Therefore, large scale continental weathering could be the main mechanism for Late Permian/Early Triassic remagnetizations which are widespread throughout the Palaeozoic formations of western Europe. As far as we know, this is the first time that deep palaeoweathering phenomena affecting hard and non-disaggregated weathered rocks of the basement have been directly dated. Palaeomagnetism appears as a precious tool to date alteration events developed in widely and long-lasting emerged areas of the basement.

Field of study: Environmental science, Geography