Capitalization of R&D and the Informativeness of Stock Prices

This paper presents both a new approach to studying the consequences of accounting choice and a unique sample to examine the effects of accounting choice in the R&D context. We investigate the effect of firms’ decision to capitalize R&D expenditures on the amount of information about future earnings reflected in current stock returns, as captured by the association between current-year returns and future earnings (FERC). We use a sample of U.K. firms, which includes both R&D capitalizers and expensers. An important feature of our tests is our use of a two equation system to control for the endogeneity of the accounting choice (i.e., self selection). Proponents of capitalization claim that it enables management to better communicate information about the success of projects and their probable future benefits. Consistent with this, we find that capitalization is associated with higher FERC than expensing

Angle-Equivariant Convolutional Neural Networks for Interference Mitigation in Automotive Radar

In automotive applications, frequency modulated continuous wave (FMCW) radar is an established technology to determine the distance, velocity and angle of objects in the vicinity of the vehicle. The quality of predictions might be seriously impaired if mutual interference between radar sensors occurs. Previous work processes data from the entire receiver array in parallel to increase interference mitigation quality using neural networks (NNs). However, these architectures do not generalize well across different angles of arrival (AoAs) of interferences and objects. In this paper we introduce fully convolutional neural network (CNN) with rank-three convolutions which is able to transfer learned patterns between different AoAs. Our proposed architecture outperforms previous work while having higher robustness and a lower number of trainable parameters. We evaluate our network on a diverse data set and demonstrate its angle equivariance.Comment: 4 pages, 3 figure

End-to-End Training of Neural Networks for Automotive Radar Interference Mitigation

In this paper we propose a new method for training neural networks (NNs) for frequency modulated continuous wave (FMCW) radar mutual interference mitigation. Instead of training NNs to regress from interfered to clean radar signals as in previous work, we train NNs directly on object detection maps. We do so by performing a continuous relaxation of the cell-averaging constant false alarm rate (CA-CFAR) peak detector, which is a well-established algorithm for object detection using radar. With this new training objective we are able to increase object detection performance by a large margin. Furthermore, we introduce separable convolution kernels to strongly reduce the number of parameters and computational complexity of convolutional NN architectures for radar applications. We validate our contributions with experiments on real-world measurement data and compare them against signal processing interference mitigation methods.Comment: 2023 IEEE International Radar Conference (RADAR), 6 pages, 4 figure

Range Cattle Production, I: Reproduction: A Literature Review

This item is part of the Agricultural Experiment Station archive. It was digitized from a physical copy provided by the University Libraries at the University of Arizona. For more information, please email CALS Publications at [email protected]

Analysen zur Funktionalität und Regulation einer neuen Isoform der induzierbaren Stickstoffmonoxid-Synthase (NOS2-2) - Untersuchung der Fähigkeit der NOS2-2 zur NO-Biosynthese und ihrer Regulation durch fünf spezifische Transkriptionsfaktoren

Bioaktives Stickstoffmonoxid (NO) wird von Stickstoffmonoxid-Synthasen (NOS) gebildet und ist als Signalmolekül an sehr vielen physiologischen und pathologischen Prozessen beteiligt. So ist bekannt, dass NO über viele verschiedene, teilweise epigenetische Mechanismen auch die Differenzierung bzw. die Fähigkeit der Selbsterneuerung und den Erhalt der Pluripotenz von Stammzellen beeinflussen kann. Das Enzym, dass in diesen Zusammenhängen typischerweise für die NO-Produktion verantwortlich ist, ist die vor allem aus dem Immunsystem bekannte induzierbare Stickstoffmonoxid-Synthase, genannt NOS2. Im Immunsystem herrscht die klassische Isoform der induzierbaren NO-Synthase vor, genannt NOS2-1-Isoform. Die bioinformatische Analyse von RNA-Seq-Datenbanken erbrachte nun Hinweise darauf, dass während der Differenzierung von humanen embryonalen Stammzellen (hESC) bzw. induzierten pluripotenten Stammzellen (iPSC) zu verschiedenen spezifischen Gewebetypen (Kardiomyozyten, Chondrozyten, mesenchymalen Stromazellen, Neuronen und (Synzytio-)Trophoblastzellen) transient eine andere NOS2-Isoform exprimiert wird, die NOS2-2-Isoform. In dieser Arbeit wurde die NOS2-2 in Zellkultur exprimiert und mittels Griess-Assay auf die Fähigkeit zur NO-Produktion untersucht. Es konnte belegt werden, dass die NOS2-2 tatsächlich funktional im Sinne der Fähigkeit zur NO-Synthese ist und ihre transiente Expression mit einer transienten NO-Produktion einhergehen kann. Die bioinformatische Analyse ergab weiterhin, dass das Transkript der NOS2-2 sich von dem der NOS2-1 durch ein alternatives erstes Exon unterscheidet, das an die Stelle der ersten beiden Exons der NOS2-1 tritt. Dies deutet darauf hin, dass die Expression der NOS2-2 einer alternativen Regulation unterliegt und durch einen eigenen Promotor gesteuert werden könnte. Von der AG Kleinert wurden fünf Transkriptionsfaktoren identifiziert, die in der putativen NOS2-2-Promotorregion Bindungsstellen besitzen und zugleich in allen RNA-Seq-Datensätzen, in denen das NOS2-2-Transkript vorlag, übereinstimmend herauf- oder herunterreguliert waren (Transkriptionsfaktoren: Bmi1, LEF1, Meis1b, PLAG1 und Zpo1). In dieser Arbeit wurden die Transkriptionsfaktoren in DLD1-Zellkultur exprimiert und ihre Wirkung auf die NOS2-2-Expression mittels qRT-PCR analysiert. Es zeigte sich kein signifikanter Zusammenhang zwischen der Expression der einzelnen Transkriptionsfaktoren und dem NOS2-2 Expressionsniveau. Weitere Arbeiten müssen zeigen, ob die Expression der Transkriptionsfaktoren unter anderen Versuchsbedingungen die NOS2-2-Expression berührt.VII, 77 Seiten ; Illustrationen, Diagramm

A scoping review of the relationship between running and mental health

Poor mental health contributes significantly to global morbidity. The evidence regarding physical benefits of running are well-established. However, the mental health impacts of running remain unclear. An overview of the relationship between running and mental health has not been published in the last 30 years. The purpose of this study was to review the literature on the relationship between running and mental health. Our scoping review used combinations of running terms (e.g., Run* and Jog*) and mental health terms (general and condition specific). Databases used were Ovid(Medline), Ovid(Embase), ProQuest and SportDiscus. Quantitative study types reporting on the relationships between running and mental health were included. Database searches identified 16,401 studies; 273 full-texts were analysed with 116 studies included. Overall, studies suggest that running bouts of variable lengths and intensities, and running interventions can improve mood and mental health and that the type of running can lead to differential effects. However, lack of controls and diversity in participant demographics are limitations that need to be addressed. Cross-sectional evidence shows not only a range of associations with mental health but also some associations with adverse mental health (such as exercise addiction). This review identified extensive literature on the relationship between running and mental health

Connectivity of the Hexagonal, Cubic, and Isotropic Phases of the C12EO6/H2O Lyotropic Mixture Investigated by Tracer Diffusion and X-ray Scattering

The connectivity of the hydrophobic medium in the nonionic binary system C12EO6/H2O is studied by monitoring the diffusion constants of tracer molecules at the transition between the hexagonal mesophase and the fluid isotropic phase. The increase in the transverse diffusion coefficient on approaching the isotropic phase reveals the proliferation of bridgelike defects connecting the surfactant cylinders. This suggests that the isotropic phase has a highly connected structure. Indeed, we find similar diffusion coefficients in the isotropic and cubic bicontinuous phases. The temperature dependence of the lattice parameter in the hexagonal phase confirms the change in connectivity close to the hexagonal-isotropic transition. Finally, an X-ray investigation of the isotropic phase shows that its structure is locally similar to that of the hexagonal phase

A framework for cooperative object recognition

This paper explores the problem of object recognition from multiple observers. The basic idea is to overcome the limitations of the recognition module by integrating information from multiple sources. Each observer is capable of performing appearance-based object recognition, and through knowledge of their relative positions and orientations, the observerrs can coordinate their hypotheses to make object recognition more robust. A framework is proposed for appearance-based object recognition using Canny edge maps that are effectively normalized to be translation and scale invariant. Object matching is formulated as a non-parametric statistical similarity computation between two distribution functions, while information integration is performed in a Bayesian belief net framework. Such nets enable both a continuous and a cooperative consideration of recognition result. Experiments which are reported on two observers recognizing mobile robots show a significant improvent of the recognition results

Perioperative intraperitoneal chemotherapy for peritoneal surface malignancy

The treatment of peritoneal surface malignancy mainly focuses on diffuse malignant peritoneal mesothelioma, pseudomyxoma peritonei from appendiceal cancer, and peritoneal dissemination from gastrointestinal and ovarian cancers. Cancer progression causes peritoneal implants to be distributed throughout the abdominopelvic cavity. These nodules plus the ascitic fluid result in abdominal distension. As the disease progresses, these tumors cause intestinal obstruction leading to debilitating symptoms and a greatly impaired quality of life. In the past, the prognosis of patients with peritoneal surface malignancy was regarded dismal and cure was not an option. Recently, cytoreductive surgery combined with perioperative intraperitoneal chemotherapy has shown an improved survival in selected patients with this disease. To date, multiple different treatment regimens of perioperative intraperitoneal chemotherapy have been used. This review focuses on the perioperative intraperitoneal chemotherapy currently in use in conjunction with cytoreductive surgery for the treatment of peritoneal surface malignancy at the Washington Cancer Institute