Journal articles: '10-K reports'

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Bamber, E. Michael, and Linda Smith Bamber. "Using 10-K Reports Brings Management Accounting to Life." Issues in Accounting Education 21, no. 3 (August 1, 2006): 267–90. http://dx.doi.org/10.2308/iace.2006.21.3.267.

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The accounting profession and business community have called for educators to present accounting in more realistic business contexts. Annual reports and 10-Ks provide a wealth of information that brings accounting to life, but use of these reports is typically confined to financial accounting courses. The first objective of this paper is to describe a process by which instructors can use a real companya's 10-K to create a series of mini-cases for cost and management accounting courses. These cases are intended to bridge the gap between typical end-of-chapter problems and full-blown Harvard-style cases. A series of cases based on the same company not only increases student interest, but is also an efficient way to help students understand and start to grapple with the ambiguity and complexity inherent in real-world management accounting (factors absent from most structured textbook problems). Applying a variety of different management accounting tools and techniques to the same company helps students integrate what can appear to be a large set of loosely related topics, and better appreciate the broad role management accounting plays in supporting strategic business decisions. Our second objective is to provide a specific illustration of a series of 10-K-based cases. We have successfully used these cases in both the undergraduate junior level cost/management accounting course, and in M.B.A. introductory core and elective courses.

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Kim, Chansog (Francis), Ke Wang, and Liandong Zhang. "Readability of 10‐K Reports and Stock Price Crash Risk." Contemporary Accounting Research 36, no. 2 (April 26, 2019): 1184–216. http://dx.doi.org/10.1111/1911-3846.12452.

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Karapandza, Rasa. "Stock returns and future tense language in 10-K reports." Journal of Banking & Finance 71 (October 2016): 50–61. http://dx.doi.org/10.1016/j.jbankfin.2016.04.025.

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Wang, Changjiang, K. Raghunandan, and Ruth Ann McEwen. "Non-Timely 10-K Filings and Audit Fees." Accounting Horizons 27, no. 4 (August 1, 2013): 737–55. http://dx.doi.org/10.2308/acch-50591.

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SYNOPSIS The SEC requires that firms failing to file their annual reports within the specified deadlines file a Form NT 10−K with the Commission. In this paper, we examine the impact of non-timely filings on audit fees. We find that in the case of accelerated filers, audit fees are 26 (12) percent higher for those firms that had a Form NT 10-K filing in the previous (current) year. There is no such statistically significant association between non-timely filing and audit fees in the case of non-accelerated filers, but this result is driven by the clients of non-Big 4 auditors. Our results add to the stream of research related to non-timely filings of annual reports, and provide additional evidence about differences in audit quality/risk between Big 4 and non-Big 4 audit firms. The results also reinforce findings from recent studies about the significant differences in the market for audit services of accelerated and non-accelerated filer firms.

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Cooper, Holly B., Michael T. Ewing, and Sagarika Mishra. "Text-mining 10-K (annual) reports: A guide for B2B marketing research." Industrial Marketing Management 107 (November 2022): 204–11. http://dx.doi.org/10.1016/j.indmarman.2022.10.001.

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Hasan, Mostafa Monzur. "Readability of Narrative Disclosures in 10-K Reports: Does Managerial Ability Matter?" European Accounting Review 29, no. 1 (September 27, 2018): 147–68. http://dx.doi.org/10.1080/09638180.2018.1528169.

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Singh, Purva. "Intelligent Portfolio Management via NLP Analysis of Financial 10-k Statements." International Journal of Artificial Intelligence & Applications 11, no. 6 (November 30, 2020): 13–25. http://dx.doi.org/10.5121/ijaia.2020.11602.

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The paper attempts to analyze if the sentiment stability of financial 10-K reports over time can determine the company’s future mean returns. A diverse portfolio of stocks was selected to test this hypothesis. The proposed framework downloads 10-K reports of the companies from SEC’s EDGAR database. It passes them through the preprocessing pipeline to extract critical sections of the filings to perform NLP analysis. Using Loughran and McDonald sentiment word list, the framework generates sentiment TF-IDF from the 10-K documents to calculate the cosine similarity between two consecutive 10-K reports and proposes to leverage this cosine similarity as the alpha factor. For analyzing the effectiveness of our alpha factor at predicting future returns, the framework uses the alphalens library to perform factor return analysis, turnover analysis, and for comparing the Sharpe ratio of potential alpha factors. The results show that there exists a strong correlation between the sentiment stability of our portfolio’s 10-K statements and its future mean returns. For the benefit of the research community, the code and Jupyter notebooks related to this paper have been open-sourced on Github1.

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Li, Edward Xuejun, and K. Ramesh. "Market Reaction Surrounding the Filing of Periodic SEC Reports." Accounting Review 84, no. 4 (July 1, 2009): 1171–208. http://dx.doi.org/10.2308/accr.2009.84.4.1171.

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ABSTRACT: Using data from the EDGAR era, we find a significant market reaction surrounding quarterly periodic reports only when their filing coincides with the first public disclosure of earnings, although that for 10-K reports is not subsumed by earnings releases. However, after eliminating incidence of concurrent earnings releases, the 10-K market reaction is restricted to a quarter of the reports that are filed around calendar quarter-ends. The calendar quarter-end price and volume effects are unrelated to the filing of periodic reports and are not explained by self-selection. However, while the quarter-end volume reaction is indistinguishable between filers and non-filers, we find an incremental price reaction to 10-K filings at calendar quarter-ends in recent times. We provide evidence that the calendar-time effect is partially due to an intraindustry information transfer that is a function of the incidence of 10-K reports at quarter-ends. Finally, equity analyst reactions are muted around periodic filings, with no evidence that they contribute to quarter-end information transfer.

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Cazier, Richard A., and Ray J. Pfeiffer. "Why are 10-K Filings So Long?" Accounting Horizons 30, no. 1 (July 1, 2015): 1–21. http://dx.doi.org/10.2308/acch-51240.

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SYNOPSIS This study provides evidence on relative magnitudes of factors that appear to drive 10-K length. We employ statistical analysis and text analysis software to partition 10-K length into the portions explained by each of three fundamental determinants: (1) firms' operating complexity, (2) disclosure redundancy, and (3) residual disclosure. Our primary analyses shed light on the relative magnitudes of each of these components and on the extent to which each varies across firms. Disclosure redundancy and operating complexity explain roughly equal amounts of variation in 10-K length within our sample. However, 10-K length unexplained by redundancy or firms' operating complexity (residual disclosure) accounts for the largest degree of variation in 10-K length. Our results are consistent with the notion that a substantial amount of disclosure volume contained in 10-K reports is attributable to managerial discretion in how firms respond to mandatory disclosure requirements. Our study expands prior literature that has focused largely on the consequences of 10-K length and provides important insights for policy makers and regulators seeking to improve disclosure requirements. Data Availability: Data available upon request.

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Qi, Daqing, Woody Wu, and In-Mu Haw. "The Incremental Information Content of SEC 10-K Reports Filed under the EDGAR System." Journal of Accounting, Auditing & Finance 15, no. 1 (January 2000): 25–46. http://dx.doi.org/10.1177/0148558x0001500102.

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Loughran, Tim, Bill McDonald, and Hayong Yun. "A Wolf in Sheep’s Clothing: The Use of Ethics-Related Terms in 10-K Reports." Journal of Business Ethics 89, S1 (August 22, 2008): 39–49. http://dx.doi.org/10.1007/s10551-008-9910-1.

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Lee, Jihwan, and Yoo S. Hong. "Extraction and visualization of industrial service portfolios by text mining of 10-K annual reports." Flexible Services and Manufacturing Journal 28, no. 4 (January 13, 2016): 551–74. http://dx.doi.org/10.1007/s10696-015-9235-1.

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Lacity, Mary, Le Kuai, and Jeffrey Mullins. "How Many Public Corporations Recognise “Token Economy” Technologies as Materially Significant? Evidence from 10-K Reports." Journal of The British Blockchain Association 5, no. 2 (July 25, 2022): 1–4. http://dx.doi.org/10.31585/jbba-5-2-(3)2022.

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Kuznetsova, Julia. "Information content of corporate reports of US medical companies." SHS Web of Conferences 89 (2020): 02005. http://dx.doi.org/10.1051/shsconf/20208902005.

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The document shows that corporate reporting is not only a source of information about the current state, results and trends of the company’s development, but also a thing that transfers its image to the external and internal environment. It is determined that the transfer of a charitable image to external recipients of such information about the companies’ activity operating in the social services is especially important. Based on the analysis of 10-K form reports in the 10 largest medical companies in the United States there were revealed information blocks, focusing on which the consumer will pay attention to a particular company, and not a competitor’s company.

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Thompson, James H., and Bart H. Ward. "Empirical Support for the PCAOB’s Elimination of the Independent Auditor’s Opinion Regarding Management’s Assessment of Internal Control." International Journal of Accounting and Financial Reporting 2, no. 1 (June 16, 2012): 263. http://dx.doi.org/10.5296/ijafr.v2i1.1950.

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In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports filed by Fortune 500 Companies in 2004-2007. From the 10-K reports, copies of audit reports were gathered for 114 of the 120 largest companies and the opinions (unqualified, qualified, or adverse) were recorded.

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Lee, Jihwan, and Yoo S. Hong. "Erratum to: Extraction and visualization of industrial service portfolios by text mining of 10-K annual reports." Flexible Services and Manufacturing Journal 28, no. 4 (April 26, 2016): 575. http://dx.doi.org/10.1007/s10696-016-9243-9.

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Ji, Amy E. "The Effect of the SEC’s Accelerated Filing Deadline on Earnings Timeliness." International Journal of Economics and Finance 7, no. 12 (November 24, 2015): 59. http://dx.doi.org/10.5539/ijef.v7n12p59.

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<p>I examine whether the accelerated 10-K filing deadline affects earnings timeliness. The SEC’s acceleration of the filing deadline of Form 10-K took effect in 2003. In proposing a new rule, the SEC asserted that the usefulness of the 10-K would increase because of the improved timeliness of the report. On the other hand, opponents claimed that the quality and accuracy of the report could be impaired. I compare timeliness of pre-acceleration period to that of post-acceleration period. Overall, my findings provide little support for the SEC’s claim that the accelerated deadline would improve timeliness of periodic reports.</p>

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Figueiredo, Roberto B., Pedro Henrique R. Pereira, and Terence G. Langdon. "Low Temperature Superplasticity in Ultrafine-Grained AZ31 Alloy." Defect and Diffusion Forum 385 (July 2018): 59–64. http://dx.doi.org/10.4028/www.scientific.net/ddf.385.59.

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The mechanical behavior of an AZ31 magnesium alloy processed by high-pressure torsion (HPT) was evaluated by tensile testing from room temperature up to 473 K at strain rates between 10-5 – 10-2 s-1. Samples tested at room temperature and at high strain rates at 373 K failed without any plastic deformation. However, significant ductility, with elongations larger than 200%, was observed at 423 K and 473 K and at low strain rates at 373 K. The high elongations are attributed to a pronounced strain hardening and a high strain rate sensitivity. The results agree with reports for a similar alloy processed by severe plastic deformation. However, the level of flow stress is lower and the strain rate sensitivity and the elongations are larger than observed in this alloy processed by conventional thermo-mechanical processing.

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Wang, Shuyan, Lin Du, Narcisse T. Tsona, and Wenxing Wang. "Gas-phase kinetic and mechanism study of the reactions of O3, OH, Cl and NO3 with unsaturated acetates." Environmental Chemistry 15, no. 7 (2018): 411. http://dx.doi.org/10.1071/en18111.

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Environmental contextAcetate esters, emitted into the atmosphere from both natural and anthropogenic sources, can participate in photochemical processes leading to the formation of secondary organic aerosols. We report a study on the kinetics and mechanisms of the reaction of two acetate esters with O3, OH, NO3, and Cl radicals. The results help our understanding of the chemical behaviour of this important class of compounds in the atmosphere. AbstractThe photodegradation reactions of isopropenyl acetate (IPA) and 2-methyl-2-propenyl acetate (MPA) initiated by O3, OH, Cl and NO3 radicals have been investigated in a 100 L Teflon reactor at 293 ± 3 K, by using gas chromatography with flame-ionisation detection as well as thermal desorption–gas chromatography–mass spectrometry to monitor the reactants and the products. The rate constants for the reactions of IPA and MPA with the four atmospheric oxidants were determined by using either absolute or relative rate methods. The following rate constants (in units of cm3 molecule−1 s−1) were obtained: k(O3 + IPA) = (0.37 ± 0.06) × 10−18, k(OH + IPA) = (6.44 ± 0.74) × 10−11, k(Cl+ IPA) = (4.33 ± 0.52) × 10−10, k(NO3 + IPA) = (1.62 ± 0.22) × 10−14, k(O3 + MPA) = (2.76 ± 0.40) × 10−18, k(OH + MPA) = (7.41 ± 0.92) × 10−11, k(Cl + MPA) = (3.33 ± 0.39) × 10−10, k(NO3 + MPA) = (1.34 ± 0.23) × 10−14. With the exception of the kinetic study of the reactions of O3 and OH with IPA and the mechanistic study of the reaction of IPA with O3, the current research reports the first kinetic and mechanistic investigation for these reactions at atmospheric pressure. Acetic anhydride and 1-acetoxyacetone are the main products of the reactions of IPA and MPA, respectively. On the basis of the products and estimated tropospheric lifetimes of the two esters, reaction mechanisms are proposed and the atmospheric implications are discussed.

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Pitre, Laurent, Fernando Sparasci, Daniel Truong, Arnaud Guillou, Lara Risegari, and Marc E. Himbert. "Determination of the Boltzmann constant using a quasi-spherical acoustic resonator." Philosophical Transactions of the Royal Society A: Mathematical, Physical and Engineering Sciences 369, no. 1953 (October 28, 2011): 4014–27. http://dx.doi.org/10.1098/rsta.2011.0197.

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The paper reports a new experiment to determine the value of the Boltzmann constant, , with a relative standard uncertainty of 1.2 parts in 10 6 . k B was deduced from measurements of the velocity of sound in argon, inside a closed quasi-spherical cavity at a temperature of the triple point of water. The shape of the cavity was achieved using an extremely accurate diamond turning process. The traceability of temperature measurements was ensured at the highest level of accuracy. The volume of the resonator was calculated from measurements of the resonance frequencies of microwave modes. The molar mass of the gas was determined by chemical and isotopic composition measurements with a mass spectrometer. Within combined uncertainties, our new value of k B is consistent with the 2006 Committee on Data for Science and Technology (CODATA) value: ( k new B / k B_CODATA −1)=−1.96×10 −6 , where the relative uncertainties are and u r ( k B_CODATA )=1.7×10 −6 . The new relative uncertainty approaches the target value of 1×10 −6 set by the Consultative Committee on Thermometry as a precondition for redefining the unit of the thermodynamic temperature, the kelvin.

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Levinsky, Petr, Christophe Candolfi, Anne Dauscher, Janusz Tobola, Jiří Hejtmánek, and Bertrand Lenoir. "Thermoelectric properties of the tetrahedrite–tennantite solid solutions Cu12Sb4−xAsxS13 and Cu10Co2Sb4−yAsyS13 (0 ≤ x, y ≤ 4)." Physical Chemistry Chemical Physics 21, no. 8 (2019): 4547–55. http://dx.doi.org/10.1039/c9cp00213h.

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This work reports a detailed study of the thermoelectric properties of the tetrahedrite–tennantite solid solutions Cu₁₂Sb_4−xAs_xS₁₃ and Cu₁₀Co₂Sb_4−yAs_yS₁₃ (0 ≤ x, y ≤ 4) in a wide range of temperatures (5–700 K) with a peak ZT of 0.75 at 700 K.

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Stuart, Iris C., and Vijay Karan. "eToys Inc.: A Case Examining Pro Forma Financial Reports, Analysts' Forecasts, and Going Concern Disclosures." Issues in Accounting Education 18, no. 2 (May 1, 2003): 191–209. http://dx.doi.org/10.2308/iace.2003.18.2.191.

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This case is designed to provide you with the opportunity to examine several reporting issues, in the period between an IPO and bankruptcy filing, for a “dotcom” company that failed. You will consider the information provided to outside users of financial statements in several company reporting mechanisms including the financial disclosures made by the company in its 10-Q and 10-K filings to the SEC, the pro forma earnings reported in press releases, and the information available to the public to evaluate a going concern assumption. Further, you will also examine the impact of analysts' forecasts on management's release of financial information to the public.

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Perko, Igor, and Zoraida Mendiwelso-Bendek. "Students as active citizens." Kybernetes 48, no. 7 (August 5, 2019): 1437–62. http://dx.doi.org/10.1108/k-10-2018-0527.

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Purpose Students develop knowledge through an ongoing process of learning embodied in their daily experiences. As citizens, they develop an identity in their communities as they build relationships through recurrent interactions, thus constructing citizenship by strengthening stable interactions. This paper aims to examine the development of student active citizenship within a Jean Monnet module summer school that uses a participative approach and experiential learning. Design/methodology/approach The research provides a multi-level systems perspective on the learning experience in a Jean Monnet module. It combines state-of-the-art analysis of the Jean Monnet modules reports, analysis of a selected module’s activities and delayed participants feedback analysis. The methodology addresses complexity at multiple levels and leaves sufficient variance to invite readers to test the approaches themselves. Findings First, opportunities and gaps in the development of active citizen abilities were identified within the Jean Monnet modules. Second, it was established that the use of a participative approach and experiential learning aligned activities in the learning process yielded positive results in participant engagement. Third, long-term effects in the form of an improved understanding of active citizenship and the execution of activities in real life were also observed. The authors point to the need for active communication in the development of a full-cycle experiential learning process. Additionally, the multi-level monitoring model contributed positively towards the continual improvement of the learning process, and thus, provided a learning experience for teachers. Research limitations/implications The research is limited regarding the clear articulation of the research results, rendering comparison with other learning experience reports challenging. Practical implications For lecturers, the importance of integrating the participative approach into the student learning process is documented; the effects of experience learning on students’ active participation are presented; and the importance of systems perspective on multiple aspects of the learning process is reinforced. For students, an example of the importance of being active in the learning process and using available resources is provided. For policymakers, the paper attests to the importance of learning programmes expanding the limitations of the regular curricula and the need to support additional programmes and the benefits of a participative approach and experience learning in the process of developing active citizens. Social implications The authors point to the need for authentic situational-context experience and active communication in the learning process. Additionally, the authors provide an example of systems investigation of the learning process. Originality/value The paper identifies the gap between the Jean Monnet modules and active citizen abilities and provides a potential approach towards reducing them. It also provides a multi-level method for monitoring and adjusting the learning process.

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Anholon, Rosley, Dirceu Silva, Jefferson Souza Pinto, Izabela Simon Rampasso, Maria L. C. Domingos, and Janice H. O. Dias. "COVID-19 and the administrative concepts neglected: reflections for leaders to enhance organizational development." Kybernetes 50, no. 5 (February 1, 2021): 1654–60. http://dx.doi.org/10.1108/k-10-2020-0707.

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Purpose The purpose of this paper is to discuss how COVID-19 pandemic forced several companies to reflect on their activities. Many organizational changes have been conducted and others will still be necessary. Some reflections are presented, as some aspects are well consolidated in academic literature while they are neglected by many leaders of companies. The authors believe that this viewpoint can support leaders to enhance organizational development. Design/methodology/approach Part of the information presented here is characterized by the authors’ points of view, as it is a viewpoint. However, the authors carried out searches on scientific bases and published press reports aiming to support the reflections presented in this text. Findings The reflections presented in this viewpoint focus on the following aspects: periodic critical analysis of companies business models, business continuity management systems, risk management, resilience principles in supply chain management, necessary changes in production systems, occupational health and safety systems and new ways of working. For the authors, the correct conduction of these aspects can guarantee companies survival; however, many leaders worldwide still neglect them. Originality/value The reflections presented here can be useful for leaders interested in conducting a critical analysis in their business, considering necessary organizational changes to face the COVID-19 pandemic consequences.

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Weber, Marsha, Sheri Erickson, and Mary Stone. "Using Communication Theory to Teach SOX Reporting Requirements." Issues in Accounting Education 26, no. 1 (February 1, 2011): 241–56. http://dx.doi.org/10.2308/iace.2011.26.1.241.

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ABSTRACT: This paper presents an instructional resource and provides suggestions for its implementation. The resource demonstrates a method for teaching students how communication in required SOX Section 404 reports can impact stakeholders’ perceptions of that organization. Students read portions of selected 10-K, 10-Q, and corporate annual reports in which management responds to disclosed internal control material weaknesses. Students then analyze these excerpts according to a well-known image restoration strategy. This assignment enhances written communication skills, analytical skills, research skills, and deepens students’ understanding of Sarbanes-Oxley 404 requirements and of corporate image restoration strategies. The instructional resource would be beneficial in auditing, intermediate, or advanced accounting, as well as a graduate-level accounting course.

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Huang, Chun-Yao, Ping-Yu Liu, and Shao-Ming Xie. "Predicting brand equity by text-analyzing annual reports." International Journal of Market Research 62, no. 3 (November 6, 2019): 300–313. http://dx.doi.org/10.1177/1470785319883201.

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A firm’s public disclosure, such as its annual report, usually carries information of what it has done and/or will do. Since brand equity is a result of a firm’s branding efforts resulting from its long-term culture, strategy, and execution, an interesting but understudied issue is whether the information revealed in the text of a firm’s public disclosure predicts its brand equity. In this study, we propose that how managers think and therefore what the firm behind a brand does will help predict brand equity, with the thoughts and deeds of concern reflected in the Management Discussion and Analysis (MD&A) component of the firm’s annual reports (i.e., 10-K filings). Through text analysis and regression analysis on annual reports, we empirically demonstrate that a firm’s degree of customer orientation and a set of word categories as inferred from its MD&A component in the annual reports significantly predict its brand equity (as measured by the four dimensions of Young & Rubicam’s Brand Asset Valuator, i.e., BAV).

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Bharati, Rakesh, Susan Crain, and Shrikant Jategaonkar. "The change in investor reaction to 10-K filings after Regulation Full Disclosure and the Sarbanes–Oxley Act." Managerial Finance 46, no. 1 (December 4, 2019): 120–38. http://dx.doi.org/10.1108/mf-02-2019-0100.

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Purpose The purpose of this paper is to examine whether the investor reaction to 10-K filings has changed since the implementation of Regulation Full Disclosure (FD) and the Sarbanes–Oxley Act (SOX) and examine whether the market still underreacts to 10-K content and exhibits the continuation of filing day returns (FDRs) documented by You and Zhang (2009) after the passage of these regulations. Design/methodology/approach The sample consists of 39,270 10-K filings over the sample period of 1996 to 2012. Performance of portfolios created based on FDRs around 10-K filings is examined. Regression models are used for multivariate analysis. Carhart αs are obtained using the four-factor risk adjustment model. Findings By comparing investor reaction to 10-K filings pre- and post-regulation, the paper shows a significant change in stock price behavior since the implementation of FD and SOX. Analogous to Burks (2011), results suggest improved price efficiency around 10-K filings. In the long-run of up to one year following the filing, the continuation of FDRs documented by You and Zhang (2009) disappears post-2000, especially after the implementation of SOX. Overall findings suggest that investors price the information in 10-K filings significantly differently after FD and SOX than before. Research limitations/implications The sample ends in 2012. Therefore, this study does not examine the implications of the Dodd-Frank Act. Originality/value The paper contributes to the literature related to the impact of FD and SOX and market reaction to filings of financial reports. The current literature documents that there is a continuation of FDRs up to a year. This paper shows that the continuation has disappeared since FD and SOX were implemented.

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Wirth, Stefanie, Claire Carlier, Fabien Cochand, Daniel Hunkeler, and Philip Brunner. "Lithological and Tectonic Control on Groundwater Contribution to Stream Discharge During Low-Flow Conditions." Water 12, no. 3 (March 14, 2020): 821. http://dx.doi.org/10.3390/w12030821.

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Knowing how stream discharge in an ungauged catchment reacts to dry spells is a major challenge for managing water resources. The role of geology on these dynamics is poorly understood. For the Swiss Molasse basin, we therefore explored how the geology influences the groundwater contribution to stream flow during low-flow conditions. Using existing data from geological reports and maps as well as from deep boreholes, we constructed a basin-wide overview of the hydrogeological quality of the bedrock and investigated five catchments in 3D. We found that catchments with the most permeable sedimentary bedrock are least sensitive to low flows (marine sandstone, K = 10−4 to 10−5 m/s, Peff = 5–10%). In contrast, if bedrock K is low (K < 10−6 m/s), the presence of a productive Quaternary volume becomes decisive for groundwater contribution to stream flow. Limitations exist due to a restricted database for K and Peff values of the Molasse and limited information on continuation of lithologies with depth. This emphasizes the need for more hydrogeologically relevant data for the future management of water resources. Our results highlighting what lithotypes favor groundwater contribution to stream flow are valid also in other regions for the assessment of a catchment’s sensitivity to low flows.

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Lei, Shuai, Ningning Su, and Mengwei Li. "Thermal-Resistance Effect of Graphene at High Temperatures in Nanoelectromechanical Temperature Sensors." Micromachines 13, no. 12 (November 26, 2022): 2078. http://dx.doi.org/10.3390/mi13122078.

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Graphene membranes act as temperature sensors in nanoelectromechanical devices due to their excellent thermal and high-temperature resistance properties. Experimentally, reports on the sensing performance of graphene mainly focus on the temperature interval under 400 K. To explore the sensing performance of graphene temperature sensors at higher temperature intervals, micro-fabricated single-layer graphene on a SiNX substrate is presented as temperature sensors by semiconductor technology and its electrical properties were measured. The results show that the temperature coefficient of the resistance value is 2.07 × 10−3 in the temperature range of 300–450 K and 2.39 × 10−3 in the temperature range of 450–575 K. From room temperature to high temperature, the “metal” characteristics are presented, and the higher TCR obtained at higher temperature interval is described and analyzed by combining Boltzmann transport equation and thermal expansion theory. These investigations provide further insight into the temperature characteristics of graphene.

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Li, Weidong, Zan Gao, Zhihua Yin, Ping Xiang, Bo Shen, and Qingtao Kong. "Impact of National Physical Activity and Health Guidelines and Documents on Research on Teaching K-12 Physical Education in U.S.A." Journal of Teaching in Physical Education 35, no. 2 (April 2016): 85–96. http://dx.doi.org/10.1123/jtpe.2015-0098.

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Purpose:This study examined the impact of published national physical activity (PA) and health guidelines, documents, and initiatives on the evolution of research on teaching K-12 physical education (PE) in U.S.A. from 1996 to October 2013.Methods:A total of 262 peer-reviewed, data-based journal articles meeting our inclusion and exclusion criteria were identified through a comprehensive search. These articles were coded and the resulting data were analyzed.Results and Discussions:The findings showed that 41% (108 out of 262) of articles had cited these identified guidelines, documents and Centers for Disease Controls and Prevention (CDC) reports. In particular, the most frequently cited documents were Healthy People documents, the 1996 Report of Surgeon General, and CDC reports and studies. The citation of these guidelines, documents and CDC reports fluctuated over the years. Our findings also showed that among the research studies citing these national documents and reports, 56% of them focused on students’ PA/fitness, while only a few studies focused on students’ psycho-motor skills and game performance. The majority of the studies reviewed were nonexperimental quantitative studies while 10% using randomized control trials or randomized group control trials design.Conclusion:The results revealed a substantial proportion of articles cited national guidelines, initiatives and CDC study reports. These guidelines and documents have had some impact on the evolution of research on teaching K-12 PE.

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Lehavy, Reuven, Feng Li, and Kenneth Merkley. "The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts." Accounting Review 86, no. 3 (May 1, 2011): 1087–115. http://dx.doi.org/10.2308/accr.00000043.

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ABSTRACT: This study examines the effect of the readability of firms’ written communication on the behavior of sell-side financial analysts. Using a measure of the readability of corporate 10-K filings, we document that analyst following, the amount of effort incurred to generate their reports, and the informativeness of their reports are greater for firms with less readable 10-Ks. Additionally, we find that less readable 10-Ks are associated with greater dispersion, lower accuracy, and greater overall uncertainty in analyst earnings forecasts. Overall, our results are consistent with the prediction of an increasing demand for analyst services for firms with less readable communication and a greater collective effort by analysts for firms with less readable disclosures. Our results contribute to the understanding of the role of analysts as information intermediaries for investors and the effect of the complexity of written financial communication on the usefulness of this information.

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McKenna, Michael J., Jens Bangsbo, and Jean-Marc Renaud. "Muscle K+, Na+, and Cl− disturbances and Na+-K+ pump inactivation: implications for fatigue." Journal of Applied Physiology 104, no. 1 (January 2008): 288–95. http://dx.doi.org/10.1152/japplphysiol.01037.2007.

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Membrane excitability is a critical regulatory step in skeletal muscle contraction and is modulated by local ionic concentrations, conductances, ion transporter activities, temperature, and humoral factors. Intense fatiguing contractions induce cellular K+ efflux and Na+ and Cl− influx, causing pronounced perturbations in extracellular (interstitial) and intracellular K+ and Na+ concentrations. Muscle interstitial K+ concentration may increase 1- to 2-fold to 11–13 mM and intracellular K+ concentration fall by 1.3- to 1.7-fold; interstitial Na+ concentration may decline by 10 mM and intracellular Na+ concentration rise by 1.5- to 2.0-fold. Muscle Cl− concentration changes reported with muscle contractions are less consistent, with reports of both unchanged and increased intracellular Cl− concentrations, depending on contraction type and the muscles studied. When considered together, these ionic changes depolarize sarcolemmal and t-tubular membranes to depress tetanic force and are thus likely to contribute to fatigue. Interestingly, less severe local ionic changes can also augment subtetanic force, suggesting that they may potentiate muscle contractility early in exercise. Increased Na+-K+-ATPase activity during exercise stabilizes Na+ and K+ concentration gradients and membrane excitability and thus protects against fatigue. However, during intense contraction some Na+-K+ pumps are inactivated and together with further ionic disturbances, likely precipitate muscle fatigue.

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Hite, Rebecca, and Jeff Milbourne. "A Proposed Conceptual Framework for K–12 STEM Master Teacher (STEMMaTe) Development." Education Sciences 8, no. 4 (December 14, 2018): 218. http://dx.doi.org/10.3390/educsci8040218.

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Recent reports from federal agencies and legislation call for explicit avenues to incorporate K–12 STEM master teacher voice into the policy space. National initiatives, federal legislation, and teacher recognition programs have sought to identify K–12 STEM master teachers and harness their potential. These efforts warrant a conceptual framework to quantify attributes of K–12 STEM master teachers, to foster pathways for the development of current and future leaders. Using a sample of 10 individuals from two extant programs of K–12 STEM master teachers (Albert Einstein Distinguished Educator Fellowship and Presidential Awards for Excellence in Mathematics and Science Teaching), data from their career trajectories (sourced from Curriculum Vitae) were sequenced to construct and confirm the STEM Master Teacher (STEMMaTe) conceptual framework. This framework may be used to guide programmatic development to increase national capacity for K–12 STEM master teachers. Recommendations are discussed for the creation of pathways to develop STEM master teachers and increase their participation in the broader education system.

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Ortega, J., JA Pena, and MI Pazandrade. "Excess Molar Volumes of Binary Mixtures of Ethyl Acetate and Propyl Acetate With Normal Alkanols." Australian Journal of Chemistry 39, no. 10 (1986): 1685. http://dx.doi.org/10.1071/ch9861685.

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This article reports measurements of VE/m at 298.15 K for binary mixtures of n- alkanols CnH2n+1OH (from n = 2 to n = 10) with ethyl and propyl acetates. All the excess volumes are positive over the entire concentration range, with VE/m increasing with the length of the alkanol chain. Suitable equations have been fitted to the data for each mixture. The results are compared with data previously published.

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Ariyawansa, Gamini, Joshua Duran, Charles Reyner, and John Scheihing. "InAs/InAsSb Strained-Layer Superlattice Mid-Wavelength Infrared Detector for High-Temperature Operation." Micromachines 10, no. 12 (November 22, 2019): 806. http://dx.doi.org/10.3390/mi10120806.

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This paper reports an InAs/InAsSb strained-layer superlattice (SLS) mid-wavelength infrared detector and a focal plane array particularly suited for high-temperature operation. Utilizing the nBn architecture, the detector structure was grown by molecular beam epitaxy and consists of a 5.5 µm thick n-type SLS as the infrared-absorbing element. Through detailed characterization, it was found that the detector exhibits a cut-off wavelength of 5.5 um, a peak external quantum efficiency (without anti-reflection coating) of 56%, and a dark current of 3.4 × 10−4 A/cm2, which is a factor of 9 times Rule 07, at 160 K temperature. It was also found that the quantum efficiency increases with temperature and reaches ~56% at 140 K, which is probably due to the diffusion length being shorter than the absorber thickness at temperatures below 140 K. A 320 × 256 focal plane array was also fabricated and tested, revealing noise equivalent temperature difference of ~10 mK at 80 K with f/2.3 optics and 3 ms integration time. The overall performance indicates that these SLS detectors have the potential to reach the performance comparable to InSb detectors at temperatures higher than 80 K, enabling high-temperature operation.

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Shirata, Cindy Y., and Manabu Sakagami. "An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports." Journal of Emerging Technologies in Accounting 5, no. 1 (January 1, 2008): 1–16. http://dx.doi.org/10.2308/jeta.2008.5.1.1.

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ABSTRACT: Accounting standards in Japan have been updated frequently in recent years, creating confusion and difficulty for information users to compare financial numbers between different fiscal years or different companies. Under these circumstances, since March 31, 2004, the following sections have been required in annual reports: Uncertain Risk Information, Management's Discussion and Analysis, and Information Related to Corporate Governance. This additional disclosure increases the amount of material available for text mining/content analysis in evaluating companies' conditions. In this study we clarify the difference between going-concern companies and non-going-concern companies by analyzing to the nonfinancial (qualitative) information disclosed in Financial Report in Japan (Japan 10-K) using key words. The results of our study revealed that certain nonfinancial key words in financial reports can be used to evaluate corporate financial position.

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Ortega, J., and J. D. Garcia. "Excess molar volumes of methyl alkanoate with n-alkanols at 298.15 K." Canadian Journal of Chemistry 66, no. 6 (June 1, 1988): 1520–24. http://dx.doi.org/10.1139/v88-245.

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This work reports on the excess molar volumes at 298.15 K of fifteen binary systems formed by {xCmH2m+1CO2CH3 (m = 1, 2, 3) + (1 − x)CnH2n+1(OH) (n = 6, 7, 8, 9, 10)}. The [Formula: see text] values were calculated using densities obtained in a vibrating-tube densimeter, the excess molar volumes being positive for all these systems. A qualitative interpretation of the results is presented on the basis of the appearance of specific interactions between the —CO—O— groups of the ester and the —OH of the n-alkanol.

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Ertugrul, Mine, Jin Lei, Jiaping Qiu, and Chi Wan. "Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing." Journal of Financial and Quantitative Analysis 52, no. 2 (April 2017): 811–36. http://dx.doi.org/10.1017/s0022109017000187.

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This paper investigates the impact of a firm’s annual report readability and ambiguous tone on its borrowing costs. We find that firms with larger 10-K file sizes and a higher proportion of uncertain and weak modal words in 10-Ks have stricter loan contract terms and greater future stock price crash risk. Our results suggest that the readability and tone ambiguity of a firm’s financial disclosures are related to managerial information hoarding. Shareholders of firms with less readable and more ambiguous annual reports not only suffer from less transparent information disclosure but also bear the increased cost of external financing.

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Hamad, T. K., A. S. Jasim, and H. T. Salloom. "Characterizing laser-induced plasma generated from MgO/PVA solid targets-=SUP=-*-=/SUP=-." Журнал технической физики 127, no. 7 (2019): 158. http://dx.doi.org/10.21883/os.2019.07.47943.336-18.

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AbstractThis contribution reports on the characterization of laser-induced plasma generated from the surface of magnesium oxide dispersed in Poly (vinyl alcohol) (MgO/PVA) pellet using laser induced breakdown spectroscopy. For this purpose, Nd:YAG Q-switched pulsed laser with energy ranging from 50 to 250 mJ, operating at both fundamental (1064 nm) and second harmonic (532 nm) was focused on the sample to generate plasma. Based on experimental results, emission lines of magnesium have been used to calculate the plasma parameters. The plasma electron temperature as a function of laser energy ranged from (8596–8900) K and (8000-8700) K, and the electron density from (1.12–1.8) × 10^16 cm^–3, (2.9–4.5) × 10^16 cm^–3 measured at 1064 nm and 532 nm, respectively. Although these values increased with the increase in laser irradiance, they showed different rates of increase with different wavelength dependency.

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40

Tadros, Hani, and Michel Magnan. "How does environmental performance map into environmental disclosure?" Sustainability Accounting, Management and Policy Journal 10, no. 1 (March 4, 2019): 62–96. http://dx.doi.org/10.1108/sampj-05-2018-0125.

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Purpose Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach The authors use a panel data analysis to examine how the interaction between environmental performance and economic and legitimacy factors influence firms’ environmental disclosures. Findings Results suggest that environmental performance moderates the effect of economic and legitimacy incentives on firms’ propensity to provide proprietary environmental disclosure, with both sets of incentives being influential. More specifically, there appears to be a reporting bias based on the firm’s environmental performance whereas the high-performers disclose more environmental information in the three following vehicles: annual report, 10-K and sustainability reports combined. Results also show that economic and legitimacy factors influence the disclosure decisions of the low and high environmental performers differently. Practical implications Understanding the determinants of environmental disclosure for high and low environmental performers helps regulators to close the reporting gap between these firms. Social implications There is little evidence to suggest that firms with low-environmental performance attempt to use their disclosures to legitimize their environmental operations. Originality/value The study examines environmental disclosures of 78 firms over a period of 14 years in annual, 10-K and sustainability reports. The panel data analysis controls for significant cross-sectional and period effects.

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41

Gao, Junyuan, Randy S. Wymore, Yongli Wang, Glenn R. Gaudette, Irvin B. Krukenkamp, Ira S. Cohen, and Richard T. Mathias. "Isoform-specific Stimulation of Cardiac Na/K Pumps by Nanomolar Concentrations of Glycosides." Journal of General Physiology 119, no. 4 (March 12, 2002): 297–312. http://dx.doi.org/10.1085/jgp.20028501.

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It is well-known that micromolar to millimolar concentrations of cardiac glycosides inhibit Na/K pump activity, however, some early reports suggested nanomolar concentrations of these glycosides stimulate activity. These early reports were based on indirect measurements in multicellular preparations, hence, there was some uncertainty whether ion accumulation/depletion rather than pump stimulation caused the observations. Here, we utilize the whole-cell patch-clamp technique on isolated cardiac myocytes to directly measure Na/K pump current (IP) in conditions that minimize the possibility of ion accumulation/depletion causing the observed effects. In guinea pig ventricular myocytes, nanomolar concentrations of dihydro-ouabain (DHO) caused an outward current that appeared to be due to stimulation of IP because of the following: (1) it was absent in 0 mM [K+]o, as was IP; (2) it was absent in 0 mM [Na+]i, as was IP; (3) at reduced [Na+]i, the outward current was reduced in proportion to the reduction in IP; (4) it was eliminated by intracellular vanadate, as was IP. Our previous work suggested guinea pig ventricular myocytes coexpress the α1- and α2-isoforms of the Na/K pumps. The stimulation of IP appears to be through stimulation of the high glycoside affinity α2-isoform and not the α1-isoform because of the following: (1) regulatory signals that specifically increased activity of the α2-isoform increased the amplitude of the stimulation; (2) regulatory signals that specifically altered the activity of the α1-isoform did not affect the stimulation; (3) changes in [K+]o that affected activity of the α1-isoform, but not the α2-isoform, did not affect the stimulation; (4) myocytes from one group of guinea pigs expressed the α1-isoform but not the α2-isoform, and these myocytes did not show the stimulation. At 10 nM DHO, total IP increased by 35 ± 10% (mean ± SD, n = 18). If one accepts the hypothesis that this increase is due to stimulation of just the α2-isoform, then activity of the α2-isoform increased by 107 ± 30%. In the guinea pig myocytes, nanomolar ouabain as well as DHO stimulated the α2-isoform, but both the stimulatory and inhibitory concentrations of ouabain were ∼10-fold lower than those for DHO. Stimulation of IP by nanomolar DHO was observed in canine atrial and ventricular myocytes, which express the α1- and α3-isoforms of the Na/K pumps, suggesting the other high glycoside affinity isoform (the α3-isoform) also was stimulated by nanomolar concentrations of DHO. Human atrial and ventricular myocytes express all three isoforms, but isoform affinity for glycosides is too similar to separate their activity. Nevertheless, nanomolar DHO caused a stimulation of IP that was very similar to that seen in other species. Thus, in all species studied, nanomolar DHO caused stimulation of IP, and where the contributions of the high glycoside affinity α2- and α3-isoforms could be separated from that of the α1-isoform, it was only the high glycoside affinity isoform that was stimulated. These observations support early reports that nanomolar concentrations of glycosides stimulate Na/K pump activity, and suggest a novel mechanism of isoform-specific regulation of IP in heart by nanomolar concentrations of endogenous ouabain-like molecules.

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42

Bieck, Richard, Valentina Wildfeuer, Viktor Kunz, Martin Sorge, Markus Pirlich, Max Rockstroh, and Thomas Neumuth. "Generation of surgical reports using keyword-augmented next sequence prediction." Current Directions in Biomedical Engineering 7, no. 2 (October 1, 2021): 387–90. http://dx.doi.org/10.1515/cdbme-2021-2098.

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Abstract The documentation of a surgical procedure remains a time-consuming task that surgeons must incorporate into their daily routine. However, since a surgical report should be produced immediately after the operation with all impressions of the procedure in mind, a means of automation assistance should be provided. We, therefore, propose a method that generates surgical reports based on keywords stated during the procedure. Our report generation is based on a sequence-tosequence model that is trained on sentence pairs of two consecutive sentences in a surgical report. The known sentence is augmented with a keyword based on the following surgical action to be documented and is then passed into a language model to generate the next sentence. In this way, the complexity of predicting a vast number of possible surgical report phrasings is reduced to a next sentence prediction task. For the language model, an encoder-decoder structure was used with bidirectional 2-layer Long-Short Term Memory (LSTM) units for both components and an attention layer between input and output sentences. The training data consisted of 50 ear-,nose- and throat surgery (ENT) reports with 1500 sentences. The model training was performed in a k-fold cross-validation study with k = 10 and cross-entropy loss as the objective function. The generated reports were investigated using NIST, ROUGE, and METEOR metrics. Additionally, three medical experts identified the report content regarding plausibility and text errors. The trained models reached an accuracy of 0.82 for the next sentence predictions. The generated reports show consistent sentence structures and keyword correspondence for about 70 % of provided keyword sequences. The NIST, ROUGE, and METEOR metrics reached 0.65, 0.71, and 0.64, respectively. The model underperformed for not yet known keyword sequences and shows signs of overfitting when keyword sequences deviate from the baseline of the training set. Our approach for the keyword-augmented generation of surgical reports shows the potential of reducing the text generation complexity by providing a sequence of anchor words. However, the automated generation of surgical reports remains a difficult task due to individual report phrasings and the high variance in keyword sequences.

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Lawrence, Alastair, James P. Ryans, and Estelle Y. Sun. "Investor Demand for Sell-Side Research." Accounting Review 92, no. 2 (July 1, 2016): 123–49. http://dx.doi.org/10.2308/accr-51525.

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ABSTRACT We use daily page views of analyst estimates, ratings, and target prices on Yahoo Finance to understand when users seek sell-side analyst research. Demand for this information is most pronounced on days with earnings announcements, management guidance, and All-Star analyst reports. Surprisingly, demand does not increase at Form 10-K and Form 10-Q filings. While the overall demand for analyst estimates is 19.9 percent less than for analyst ratings and target prices, on earnings announcement and management guidance days, this preference is reversed. Moreover, the demand for analyst information substantially trumps that of SEC filings and financial statement information. JEL Classifications: M41; G14; G24.

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44

GAUR, N. K., NUPINDER KAUR, MANIK MANAKE, JYOTSNA GALGALE, and R. K. SINGH. "LOW TEMPERATURE SPECIFIC HEAT OF (KBr)1-x(KCN)x MIXED CRYSTAL." Modern Physics Letters B 17, no. 26 (November 10, 2003): 1391–98. http://dx.doi.org/10.1142/s0217984903006414.

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We have investigated the cohesive and thermodynamic properties of ( KBr )1-x( KCN )x using an extended three-body force shell model (ETSM), which has been found to be adequately suitable for the description of orientationally disordered mixed cyanide-halide crystals. The specific heat of ( KBr )1-x( KCN )x for compositions (x=0.53, 0.65, 0.73, 0.84 and 0.93) at temperature 10 K ≤T≤150 K have been computed using the ETSM for the first time. The paper also reports the calculated results on Debye temperature (Θ D ), cohesive energy (Φ), compressibility (β), molecular force constant (f) and Restrahlen frequency (ν0) of ( KBr )1-x( KCN )x. The results on specific heat and some other thermal properties are in good agreement with their available experimental data.

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Liu, Cheng-Huan, Yu-Ting Chen, Ming-Hon Hou, Nien-Jen Hu, Chin-Shuh Chen, and Jei-Fu Shaw. "Crystallographic analysis of the Staphylococcus epidermidis lipase involved in esterification in aqueous solution." Acta Crystallographica Section F Structural Biology Communications 74, no. 6 (May 21, 2018): 351–54. http://dx.doi.org/10.1107/s2053230x18006775.

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The Staphylococcus epidermidis lipase (SeLip, GehC) can be used in flavour-compound production via esterification in aqueous solution. This study reports the crystallization and crystallographic analysis of recombinant GehC (rGehC; Lys303–Lys688) with a molecular weight of 43 kDa. rGehC was crystallized at 293 K using PEG 10 000 as a precipitant, and a 99.9% complete native data set was collected from a cooled crystal at 77 K to a resolution of 1.9 Å with an overall R merge value of 7.3%. The crystals were orthorhombic and belonged to space group P212121, with unit-cell parameters a = 42.07, b = 59.31, c = 171.30 Å, α = β = γ = 90°. Solvent-content calculations suggest that there is likely to be one lipase subunit in the asymmetric unit.

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Weiss, J., and K. I. Shine. "Effects of heart rate on extracellular [K+] accumulation during myocardial ischemia." American Journal of Physiology-Heart and Circulatory Physiology 250, no. 6 (June 1, 1986): H982—H991. http://dx.doi.org/10.1152/ajpheart.1986.250.6.h982.

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The effect of heart rate on extracellular [K+] ([K+]o) accumulation during total global ischemia was investigated in the isolated arterially perfused (37 degrees C) rabbit interventricular septum using intramyocardial K+-sensitive electrodes (tip diameter, 0.3 mm) and intracellular microelectrodes. The heart rates tested were 0, 25, 75, 125, and 150 beats/min in aqueous-perfused septa and 25, 75, and 125 beats/min in blood-perfused septa. In the lower range of heart rates (0-75 beats/min) the rate and magnitude of [K+]o accumulation during 10 min of ischemia were markedly rate dependent, but in the higher range of rates (75-150 beats/min) the rate dependence was markedly attenuated in both aqueous and blood-perfused preparations. The latter finding could be largely attributed to the more rapid shortening of the action potential duration during ischemia at the higher rates and demonstrates that the amount of time the myocardium spends in the depolarized state is an important determinant of the rate of cellular K+ loss during ischemia. Progressive shortening of the action potential duration during ischemia is also a major factor determining the onset of the plateau phase of [K+]o accumulation. The findings help to resolve previous conflicting reports on the effects of heart rate on [K+]o accumulation during ischemia.

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Guo, Shikai, Shifei Chen, Siwen Wang, Decheng Zhang, Yaqing Liu, Chen Guo, Hui Li, and Tingting Li. "A Multi-Factor Approach for Selection of Developers to Fix Bugs in a Program." Applied Sciences 9, no. 16 (August 13, 2019): 3327. http://dx.doi.org/10.3390/app9163327.

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In a software tracking system, the bug assignment problem refers to the activities that developers perform during software maintenance to fix bugs. As many bugs are submitted on a daily basis, the number of developers required is quite large, and it therefore becomes difficult to assign the right developers to resolve issues with specific bugs. Inappropriate dispatches results in delayed processing of bug reports. In this paper, we propose an algorithm called ABC-DR to solve the bug assignment problem. The ABC-DR algorithm is a two-part composite approach that includes analysis between bug reports (i.e., B-based analysis) and analysis between developers and bug reports (i.e., D-based analysis). For analysis between bug reports, we use the multi-label k-nearest neighbor (ML-KNN) algorithm to find similar bug reports when compared with the new bug reports, and the developers who analyze similar bug reports recommend developers for the new bug report. For analysis between developers and bug reports, we find developer rankings similar to the new bug report by calculating the relevance scores between developers and similar bug reports. We use the artificial bee colony (ABC) algorithm to calculate the weight of each part. We evaluated the proposed algorithms on three datasets—GCC, Mozilla, and NetBeans—comparing ABC-DR with DevRec, DREX, and Bugzie. The experimental results show that the proposed ABC-DR algorithm achieves the highest improvement of 51.2% and 53.56% over DevRec for recall@5 and recall@10 in the NetBeans dataset.

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Mackie, P., P. A. Wright, B. D. Glebe, and J. S. Ballantyne. "Osmoregulation and gene expression of Na+/K+ ATPase in families of Atlantic salmon (Salmo salar) smolts." Canadian Journal of Fisheries and Aquatic Sciences 62, no. 11 (November 1, 2005): 2661–72. http://dx.doi.org/10.1139/f05-168.

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This study reports that families of Atlantic salmon (Salmo salar) smolts vary in their ability to osmo- and iono-regulate following abrupt transfer to cold seawater. Eleven families of Atlantic salmon 0+ smolts were held in fresh water (2.44 °C) or transferred to seawater (1.94 °C) and sampled 0 h, 24 h, 96 h, and 30 days post-transfer. Plasma osmolality was significantly different among the families after 24 h of seawater exposure. The family with the lowest osmolality at 24 h also displayed the lowest plasma Cl concentrations as well as the highest gill Na+/K+ ATPase activity. Gill mRNA expression of the Na+/K+ ATPase α1b isoform increased following seawater exposure, whereas the α1a isoform decreased, but there was no significant difference among families. Taken together, the interfamily differences in osmoregulatory ability are correlated with gill Na+/K+ ATPase activity but not the expression of two salinity-sensitive Na+/K+ ATPase isoforms. Furthermore, the data indicate that family differences in gill Na+/K+ ATPase activity were only apparent when assayed at the sampling temperature (4 °C) and not at a higher assay temperature (10 °C).

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Rogers, Violet C., and Jack R. Ethridge. "Enterprise Risk Management In The Oil And Gas Industry: An Analysis Of Selected Fortune 500 Oil And Gas Companies Reaction In 2009 And 2010." American Journal of Business Education (AJBE) 6, no. 6 (October 29, 2013): 577–84. http://dx.doi.org/10.19030/ajbe.v6i6.8161.

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In 2009, four of the top ten Fortune 500 companies were classified within the oil and gas industry. Organizations of this size typically have an advanced Enterprise Risk Management system in place to mitigate risk and to achieve their corporations objectives. The companies and the article utilize the Enterprise Risk Management Integrated Framework developed by the Committee of Sponsoring Organizations (COSO) as a guide to organize their risk management and reporting. The authors used the framework to analyze reporting years 2009 and 2010 for Fortune 500 oil and gas companies. After gathering and examining information from 2009 and 2010 annual reports, 10-K filings, and proxy statements, the article examines how the selected companies are implementing requirements identified in the previously mentioned publications.Each section examines the companies Enterprise Risk Management system, risk appetite, and any other notable information regarding risk management. One observation was the existence or non-existence of a Chief Risk Officer or other Senior Level Manager in charge of risk management. Other observations included identified risks, such as changes in economic, regulatory, and political environments in the different countries where the corporations do business. Still others identify risks, such as increases in certain costs that exceed natural inflation, volatility and instability of market conditions. Fortune 500 oil and gas companies included in this analysis are ExxonMobil, Chevron, ConocoPhillips, Baker Hughes, Valero Energy, and Frontier Oil Corporation.An analysis revealed a sophisticated understanding and reporting of many types of risks, including those associated with increasing production capacity. Specific risks identified by companies included start-up timing, operational outages, weather events, regulatory changes, geo-political and cyber security risks, among others. Mitigation efforts included portfolio management and financial strength. There is evidence that companies in later reports (2013) are more comprehensive in their risk management and reports as evidenced by their 10-K and Proxy Statements (Marathon Oil Corporation, 2013).

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Usui, Yoshiaki, Yuu Wakabayashi, Tetsu Shimizu, Yuhei O. Tahara, Makoto Miyata, Akira Nakamura, and Masahiro Ito. "A Factor Produced by Kaistia sp. 32K Accelerated the Motility of Methylobacterium sp. ME121." Biomolecules 10, no. 4 (April 16, 2020): 618. http://dx.doi.org/10.3390/biom10040618.

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Motile Methylobacterium sp. ME121 and non-motile Kaistia sp. 32K were isolated from the same soil sample. Interestingly, ME121 was significantly more motile in the coculture of ME121 and 32K than in the monoculture of ME121. This advanced motility of ME121 was also observed in the 32K culture supernatant. A swimming acceleration factor, which we named the K factor, was identified in the 32K culture supernatant, purified, characterized as an extracellular polysaccharide (5–10 kDa), and precipitated with 70% ethanol. These results suggest the possibility that the K factor was directly or indirectly sensed by the flagellar stator, accelerating the flagellar rotation of ME121. To the best of our knowledge, no reports describing an acceleration in motility due to coculture with two or more types of bacteria have been published. We propose a mechanism by which the increase in rotational force of the ME121 flagellar motor is caused by the introduction of the additional stator into the motor by the K factor.

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Journal articles on the topic '10-K reports'

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