Miracle-dz/UniFAR-FTUs huggingface dataset:
The Formulation of Price Expectations: An Empirical Test of Theoretical Models

Price expectations are an important part of many models of economic behavior. In spite of this, little is known of the process by which decision makers formulate their expectations when making actual decisions (for two studies on the subject, see Turnovsky, and Heady and Kaldor). The aim of this study is to test various hypotheses about the formulation of price expectations, using data obtained from individual decision makers.
Energy expenditure in mechanical ventilation: is there an agreement between the Ireton-Jones equation and indirect calorimetry?

OBJECTIVE Assess the agreement between the energy expenditure measured by indirect calorimetry and that estimated by the Ireton-Jones formula of critically ill patients under assisted mechanical ventilation. METHODS Participated in the study individuals able to interrupt ventilation support, admitted at the center of intensive care of the Hospital de Clínicas de Porto Alegre - RS, between August 2006 and January 2007. Energy expenditure was measured by indirect calorimetry using a specific monitor, as well as estimated by the Ireton-Jones formula. Values found were analyzed using the Student's t test and the Bland and Altman method and expressed in mean, ± standard deviation with a significance level of p<0.05. RESULTS The study included forty patients with a mean age of 56±16 years and APACHE II score of 23±8. Energy expenditure measured by indirect calorimetry was of 1558±304kcal/24h, while that estimated by Ireton-Jones was of 1689±246kcal/24h. There was a significant statistical difference between means of energy expenditure measured and estimated of the same individual (p<0.004). The agreement thresholds between indirect calorimetry and the Ireton-Jones equation were of -680.51 to 417.81 kcal. CONCLUSION Energy expenditure estimated by the Ireton-Jones formula did not present good agreement with that measured by indirect calorimetry, however, considering aspects related to availability of the equipment, this equation may be useful in the nutritional planning for critically ill patients.
Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence

In this paper, we first develop a model in which national legal environments play a crucial role in determining auditor effort and audit fees. Our model predicts that: (1) audit fees increase monotonically with the strength or strictness of a country’s legal liability regime; (2) given a legal liability regime, Big 4 auditors charge higher audit fees than non-Big 4 auditors; and (3) the Big 4 fee premium decreases as a country’s legal regime shifts from a weak to a strong regime. We then test the model’s predictions using a large sample of audit clients from 15 countries with different legal regimes where audit fee data are publicly available. The results of our cross-country regressions strongly support the above three predictions, and are robust to a variety of sensitivity checks. Furthermore, we find that the effects of a legal regime on audit pricing and the Big 4 premium are more salient for the small client segment than for the large client segment. Overall, our regression results indicate that a country’s legal environment plays an important role in determining both audit fees and the fee spread between Big 4 and non-Big 4 auditors.
Confirmatory reanalysis of incurred bioanalytical samples

Bioanalytical methods used to support the drug development process are validated to ensure that they function in the manner in which they are intended. “Incurred” or study samples can vary in their composition when compared with the standards and quality control samples used to validate the method and analyze these samples. During the 3rd American Association of Pharmaceutical Scientists(AAPS)/Food and Drug Administration(FDA) Bioanalytical Workshop, it was suggested that the reproducibility in the analysis of incurred samples be evaluated in addition to the usual prestudy validation activities performed. This manuscript provides recommendations concerning the number and types of samples that should be analyzed in such an evaluation, as well as the manner in which the resultant data should be analyzed. Suggestions as to follow-up activities and data reporting are also discussed. This approach is at best a beginning and is offered as a platform for future discussion, comments, and revision.
Spontaneous "second wind" and glucose-induced second "second wind" in McArdle disease: oxidative mechanisms.

BACKGROUND Blocked glycogen breakdown in McArdle disease impairs oxidative as well as anaerobic metabolism, but the contribution of impaired oxidative phosphorylation to everyday symptoms of McArdle disease remains poorly defined. OBJECTIVE To evaluate the oxidative implications of the spontaneous second wind and variables that influence the development of this typical feature of McArdle disease. DESIGN Assessment of exercise and oxidative capacity (.VO(2)) before and after the spontaneous "second wind" and with a glucose infusion after a spontaneous second wind. PATIENTS Eight patients with complete myophosphorylase deficiency and 1 unique patient with 3% of normal myophosphorylase activity. MAIN OUTCOME MEASURES Work capacity,. VO(2), heart rate, cardiac output. RESULTS All patients with complete myophosphorylase deficiency (1) had low peak.VO(2) (mean +/- SD, 13.0 +/- 2.0 mL. kg(-1). min(-1)) in the first 6 to 8 minutes of exercise; (2) achieved a spontaneous second wind with increased exercise capacity between 8 and 12 minutes of exercise due to a more than 25% increase in peak.VO(2) (16.5 +/- 3.1 mL. kg(-1). min(-1)); and (3) with glucose infusion after a spontaneous second wind, experienced a further more than 20% increase in oxidative capacity (.VO(2), 19.9 +/- 3.9 mL. kg(-1). min(-1)). In the patient with residual myophosphorylase,. VO(2) (22.2 mL. kg(-1). min(-1)) in the first 6 to 8 minutes of exercise was approximately 2-fold higher than the mean of patients lacking myophosphorylase, and no significant improvement in exercise and oxidative capacity accompanied prolonged exercise or glucose infusion. CONCLUSIONS First, the spontaneous second wind and the glucose-induced second second wind in McArdle disease are due to substrate-dependent increases in muscle oxidative capacity. Second, by providing glycogen-derived pyruvate, a small amount of residual myophosphorylase activity normalizes the oxidative deficit of complete myophosphorylase deficiency and virtually eliminates the spontaneous second wind and glucose-induced second second wind.
Ability of geometric morphometric methods to estimate a known covariance matrix.

Landmark-based morphometric methods must estimate the amounts of translation, rotation, and scaling (or, nuisance) parameters to remove nonshape variation from a set of digitized figures. Errors in estimates of these nuisance variables will be reflected in the covariance structure of the coordinates, such as the residuals from a superimposition, or any linear combination of the coordinates, such as the partial warp and standard uniform scores. A simulation experiment was used to compare the ability of the generalized resistant fit (GRF) and a relative warp analysis (RWA) to estimate known covariance matrices with various correlations and variance structures. Random covariance matrices were perturbed so as to vary the magnitude of the average correlation among coordinates, the number of landmarks with excessive variance, and the magnitude of the excessive variance. The covariance structure was applied to random figures with between 6 and 20 landmarks. The results show the expected performance of GRF and RWA across a broad spectrum of conditions. The performance of both GRF and RWA depended most strongly on the number of landmarks. RWA performance decreased slightly when one or a few landmarks had excessive variance. GRF performance peaked when approximately 25% of the landmarks had excessive variance. In general, both RWA and GRF performed better at estimating the direction of the first principal axis of the covariance matrix than the structure of the entire covariance matrix. RWA tended to outperform GRF when > approximately 75% of the coordinates had excessive variance. When < 75% of the coordinates had excessive variance, the relative performance of RWA and GRF depended on the magnitude of the excessive variance; when the landmarks with excessive variance had standard deviations (sigma) > or = 4 sigma minimum, GRF regularly outperformed RWA.
Familial and cultural perceptions and beliefs of oral hygiene and dietary practices among ethnically and socio-economicall diverse groups.

UNLABELLED OBJECTIVE; The aim of this international study was to develop a valid and reliable psychometric measure to examine the extent to which parents' attitudes about engaging in twice-daily tooth brushing and controlling sugar snacking predict these respective behaviours in their children. A supplementary objective was to assess whether ethnic group, culture, level of deprivation or children's caries experience impact upon the relationships between oral health related behaviours, attitudes to these respective behaviours and to dental caries. CLINICAL SETTING Nurseries, health centres and dental clinics in 17 countries. PARTICIPANTS 2822 children aged 3 to 4 years and their parents. MAIN OUTCOME MEASURES Dental examination of children and questionnaire to parents. RESULTS Factor analysis identified 8 coherent attitudes towards toothbrushing, sugar snacking and childhood caries. Attitudes were significantly different in families from deprived and non-deprived backgrounds and in families of children with and without caries. Parents perception of their ability to control their children's toothbrushing and sugar snacking habits were the most significant predictor of whether or not favourable habits were reported. Some differences were found by site and ethnic group. CONCLUSIONS This study supports the hypothesis that parental attitudes significantly impact on the establishment of habits favourable to oral health. An appreciation of the impact of cultural and ethnic diversity is important in understanding how parental attitudes to oral health vary. Further research should examine in a prospective intervention whether enhancing parenting skills is an effective route to preventing childhood caries.
The Acculturation on immigrant children in the foundation phase

This research set out to explore the acculturation of immigrant children from Zimbabwe in the Foundation Phase with reference to its influence on academic performance. Participants were immigrant children from Zimbabwe aged six to seven years old and their parents and teachers. The study was navigated via the qualitative route using narrative and case study designs. Data were collected using semistructured interviews, observation and document analysis. This study was based on the theory of Legitimate Peripheral Participation (LPP) by Lave and Wenger (1991) and Wenger’s (1998) theory of learning in communities of practice (COP). Findings that emerged from the study were fivefold. First it was found that the initial investment in the LoLT initiated at the home front assisted the immigrant children from Zimbabwe to engage with the curriculum content on the periphery of the COP. It was found that quick understanding of the LoLT enhanced their acculturation to the school as well as their academic performance. Zimbabwean immigrant children who understood the indigenous South African languages adapted well to the academic environment. Consequently they had a sense of belonging to the school, a resource which seemed to have focused their attention on academic matters. Second, teachers had no prior arrangements to address the linguistic concerns of immigrant children in the Foundation Phase. However, they arranged ad hoc solutions to meet the linguistic and academic challenges of immigrant learners. Third, parents of Zimbabwean immigrant learners who participated in this study discouraged their children from totally imbibing the cultures of South Africa. They only agreed to their children’s academic acculturation rather than mainstream acculturation. They were determined to focus the attention of their children on coping with the curriculum. Some of them offered assistance to their children regarding the LoLT and their homework. Fourth, it was found that comprehension of curriculum content was enhanced by the acquisition of the LoLT. Fifth, it was found that issues of discrimination were uncommon among immigrant children and their indigenous peers in the Foundation Phase. Recommendations were made for policy and practice.
Do Minimum Wages Reduce Employment? A Case Study of California, 1987–89

In July 1988, California's minimum wage rose from $3.35 to $4.25. During the previous year, 11% of workers in the state and 50% of California teenagers had earned less than the new state minimum. Using published data and samples from the Current Population Survey, the author compares changes in the labor market outcomes of California workers to the corresponding changes in a group of states with no increase in the minimum wage. The minimum wage increase raised the earnings of low-wage workers by 5–10%. Contrary to conventional predictions, however, there was no decline in teenage employment, or any relative loss of jobs in retail trade.
Does More Trade Potential Remain in Arab States of the Gulf

This paper examines whether the Gulf Cooperation Council Countries (GCC) exerted any trade enhancing impact on its members by employing standard augmented gravity model as well as stochastic frontier gravity model. Panel data sets are constructed over the period of 1980 to 2008 for imports and exports of the bloc’s main trading partners along with GCC countries. The major finding is that the trade enhancing effect of the bloc is significant. However, there is still huge unutilized trade potential between the member countries. Several diagnostic tests were run to check and rectify possible problems of heteroskedasticity and autocorrelation as well as cross-sectional dependence.
Analytical Procedures and Audit‐Planning Decisions

This study examines auditors' decisions to revise preliminary audit plans after analytical procedures performed during interim testing reveal significant, unexpected fluctuations. We examine the effects of two variables on these decisions: (1) the presence or absence of an explicit incentive for management to misstate the financial statements, and (2) the degree to which management's explanation for the fluctuation is independently corroborated. We hypothesize that these two variables interact. Auditors will be more likely to increase their planned tests when there is minimal corroboration of management's explanation for the fluctuation and there is an explicit incentive for management to misrepresent the financial statements. The results of an experiment are consistent with this hypothesis. While our results suggest that auditors are more likely to revise audit plans in these conditions, we also find that a relatively high proportion of auditors do not revise their plans when faced with increased audit r.
Destination brand positioning slogans – towards the development of a set of accountability criteria

A significant gap in the tourism and travel literature exists in the area of tourism destination branding. While interest in applications of brand theory to practise in tourism is increasing, there is a paucity of published research in the literature to guide destination marketing organisations (DMOs). In particular there have been few reported analyses of destination brand positioning slogans, which represent the interface between brand identity and brand image. Brand positioning is an inherently complex process, exacerbated for DMOs by the politics of decision making. DMOs must somehow capture the essence of a multi-attributed destination community in a succinct and focused positioning slogan, in a way that is both meaningful to the target audience and effectively differentiates the destination from the myriad of competitors offering the same features. Based on a review of the brand positioning literature and an examination of destination slogans used in the USA, Australia and New Zealand, the paper proposes a set of slogan criteria by which a DMO’s marketing manager, political appointees and advertising agency could be held accountable to stakeholders.
Clinical symptoms and possible anticipation in a large kindred of familial restless legs syndrome

Idiopathic restless legs syndrome (RLS) frequently follows an autosomal dominant inheritance with a variable clinical expressivity of symptoms. We describe the largest German kindred of familial RLS with 20 affected and investigated members in four generations with a variety of clinical symptoms. Patients were examined clinically, and polysomnography was performed in selected cases. The diagnosis was set according to the diagnostic criteria of the International RLS study Group. All patients showed sensory symptoms of their legs and a worsening of symptoms with increasing age. Older patients, who needed treatment, responded well to opioids. Segregation ratios were close to 0.5, confirming a virtually complete penetrance. The mean age of onset fell from 51.5 years in the second generation to 19.8 years in the fourth generation (ANOVA, p=0.025). The identification of presymptomatic carriers in the fourth generation in the following years, however, may prejudice this result. This large family showed the variety of clinical RLS symptoms with decreasing age of onset in generations II‐IV, suggesting at least the possibility of anitcipation.
What Matters from the Past: Market Value, Book Value, or Earnings? Earnings Valuation and Sufficient Statistics for Prior Information

A number of recent analytical and empirical papers seek to identify the variables that best explain stock prices. We derive the relation between prices and earnings for three one-parameter “excess earnings” evolution processes that describe three different ways in which current period shocks to earnings persist in future. In each case, we show that price is a weighted average of capitalized current earnings and a sufficient statistic for all past information. The sufficient statistics are three amounts from last year: book value, market value, and capitalized earnings. Using time-series data over the 1969-1988 period for a sample of 511 firms, we estimate firm-specific excess earnings regressions and price regressions for the three cases. Although the book value model provides the best fit for a majority of firms for the excess earnings regressions, the market value model is far superior for the price regressions. We argue that this latter result is due to prior period price (included in the market value model alone), reflecting other information that is not explicitly modeled here. Despite this bias in favor of the market value model for the price regressions, we find a positive cross-sectional association between the relative explanatory power of the three models in the excess earnings regressions and the corresponding relative explanatory power in the price regressions. That is, if a firm's excess earnings series is best described by a particular model, its price series is also likely to be best described by the valuation relation derived from the same model.
Diesel Engines: Environmental Impact and Control

ABSTRACT The diesel engine is the most efficient prime mover commonly available today. Diesel engines move a large portion of the world's goods, power much of the world's equipment, and generate electricity more economically than any other device in their size range. But the diesel is one of the largest contributors to environmental pollution problems worldwide, and will remain so, with large increases expected in vehicle population and vehicle miles traveled (VMT) causing ever-increasing global emissions. Diesel emissions contribute to the development of cancer; cardiovascular and respiratory health effects; pollution of air, water, and soil; soiling; reductions in visibility; and global climate change. Where instituted, control programs have been effective in reducing diesel fleet emissions. Fuel changes, such as reduced sulfur and aromatics content, have resulted in immediate improvements across the entire diesel on- and off-road fleet, and promise more improvements with future control. In the United States, for example, 49-state (non-California) off-road diesel fuel sulfur content is 10 times higher than that of national on-road diesel fuel. Significantly reducing this sulfur content would reduce secondary particulate matter (PM) formation and allow the use of control technologies that have proven effective in the on-road arena. The use of essentially zero-sulfur fuels, such as natural gas, in heavy-duty applications is also expected to continue. Technology changes, such as engine modifications, exhaust gas recirculation, and catalytic after treatment, take longer to fully implement, due to slow fleet turnover. However, they eventually result in significant emission reductions and will be continued on an ever-widening basis in the United States and worldwide. New technologies, such as hybrids and fuel cells, show significant promise in reducing emissions from sources currently dominated by diesel use. Lastly, the turnover of trucks and especially off-road equipment is slow; pollution control agencies need to address existing emissions with in-use programs, such as exhaust trap retrofits and smoke inspections. Such a program is underway in California. These and other steps that can be continued and improved will allow the use of the diesel engine, with its superior fuel consumption, to continue to benefit society while greatly reducing its negative environmental and health impacts. The next ten years can and must become the “Decade of Clean Diesel. ”
Dividend Stickiness and Strategic Pooling

We argue that dividend stickiness, the tendency of managers to keep dividends unchanged, implies that managers use a partially pooling dividend policy. We offer a model that demonstrates how such a policy can evolve endogenously in equilibrium. An informed manager who cares about the firm's intrinsic value as well as short-term stock price allocates earnings between investments and dividends. We show that there is a continuum of equilibria in which the dividend is constant for a range of realized earnings. Compared with the standard separating equilibrium, this partial pooling behavior induces higher firm value and lower underinvestment. We offer new empirical implications relating the pooling nature of dividend stickiness to the information environment of the firm, dividend prediction models, managerial incentives, and investment. The Author 2010. Published by Oxford University Press on behalf of The Society for Financial Studies. All rights reserved. For Permissions, please e-mail: journals.permissions@oxfordjournals.org. , Oxford University Press.
Rorschach Comprehensive System Data From a Sample of 211 Nonpatient Children in Brazil

This study provides Rorschach Comprehensive System normative data for Brazilian boys and girls drawn from public and private schools. Initially, the Child Behavior Checklist was administered to parents to assess the child's social competence and to screen out behavioral disturbances. Afterward, the Raven's Color Progressive Matrices was administered to exclude children with low intellectual development. Finally, the Rorschach Comprehensive System was administered to the selected 211 children who were distributed in 4 subgroups: 7-year-olds (n = 50), 8-year-olds (n = 53), 9-year-olds (n = 52), and 10-year-olds (n = 56). Interrater reliability statistics were calculated, including percentage of agreement and iota. Descriptive statistics of all variables of the Comprehensive System for each subgroup are presented and contrasted with results from other relevant comparison samples.