Miracle-dz/UniFAR-FTUs huggingface dataset:
Are Banks Still Special? New Evidence on Their Role in the Corporate Capital‐Raising Process

Bankers appear to play a special role in providing commitment-based financing to corporations. This type of lending is important not only for small firms that lack access to public debt markets but for large and medium-size companies as well. For such companies, commitment-based financing provides access to debt capital that becomes valuable when the firm has an immediate need for funding but interest rates in public debt markets are prohibitively high, or the firm is undervalued by the market. A good example of this was provided by the Asian crisis in the last quarter of 1998, when $10 billion of commercial paper was retired and $20 billion of net new commercial loans were booked. The authors also suggest that the fact that commitment-based financing is used by larger companies when they believe themselves to be undervalued in the market is probably the best explanation of why announcements of these types of loans elicit a positive stock price reaction. 2000 Morgan Stanley.
NUTRITION DISCUSSION FORUM

Thank you for your comments on the ENDO consensus report that appeared in the British Journal of Nutrition recently (Goodlad & Wasan, 1999). We certainly agree with your general comment that such a report raises more questions than it gives answers. The question of the physiological function of short-chain fatty acids provides an example, and we certainly need more human trials based on sound and relevant hypotheses before we will be able to make scientifically sound recommendations. The ENDO consensus report (Van Loo et al. 1999) had a clear but limited objective and we disagree with the suggestion that it was ‘biased towards positive evidence’. Indeed, it reports on a consensus that was reached after 3 years of extensive scientific collaborative research and by reference to data, including human intervention studies, that were available at the time (and which have largely been confirmed more recently). Even if some of the consensual conclusions claim that a few effects of non-digestible oligosaccharides (NDO) are already supported by scientific data so as to justify ‘strong evidence’, most of our conclusions are prudent and remain on the ‘promising side’ or even the ‘preliminary side’ of the evidence. Your reference to the ‘unanticipated results of carotene, vitamins (C, E) or fibre studies’ is a little surprising. Indeed, the whole research strategy of the ENDO project has been to establish a sound scientific basis to enable the formulation of hypotheses that will justify human intervention studies likely to avoid such ‘surprising results’. Especially in the field of reduction of cancer risk, we report experimental data that, in our opinion, are preliminary but still can serve as the basis for planning further human trials to test likely hypotheses. We have made no claim for any anticancer effect in humans. In line with the concept of functional foods reported recently (Diplocket al. 1999), we support a prudent and stepwise approach to claims of enhanced function or disease risk. However, in our consensus meeting, we came to the conclusion that, especially in some areas (e.g. Ca bioavailability), scientific data are already indicative and promising enough to instigate (further) human trials without anticipating the conclusions of those studies. Further, it needs to be emphasized that NDO, particularly inulin and oligofructose, are present naturally in many of the food plants in current Western diets (Van Loo et al. 1995). NDO are non-toxic and are approved and widely-used safe food ingredients with a long history of human consumption. This, together with the potentially beneficial effects as observed in the experimental models, makes us feel comfortable in taking the position that we adopted in our paper, i.e. to promote further human nutrition studies with these compounds. Our consensus paper was intended to stimulate discussion and more research in a new and exciting field of nutrition, and your letter indicates that we have already succeeded. We look forward to more comments and new results.
Regional Natural Resource Management: Is It Sustainable

In an effort to achieve sustainable Natural Resource Management (NRM), the Commonwealth and State governments have moved to a regional focus for their major funding programs. This approach was driven by the belief that previous arrangements had been unable to achieve the required amount of change at the appropriate landscape scale and that state and national priorities were not being addressed. The authors, with a background in regional and national NRM and Landcare across the three Eastern States, have used their experience and knowledge of recent literature in this area, to evaluate the regional approach to NRM. As part of our evaluation we review the assumptions behind the move to the regional model and explore its strengths and weakness. Some of the key strengths of the approach are that it facilitates landscape-scale management, enhances integration across agencies and governments, and builds partnerships and enhances the capacity of participants. A key weakness is that there continues to be a focus on outputs rather than outcomes and this hinders our learning about how to improve NRM. Other weaknesses are poorly developed methodologies to underpin integration at the regional scale, the high transaction costs involved in operating across the federal structure, insufficient autonomy for regional groups, and a lack of forward funding commitments.
A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands

Abstract This paper explores the extent to which there are material quantitative differences in profits reported under US GAAP compared to profits reported in accordance with generally accepted accounting principles in the UK, Sweden and the Netherlands. From an analysis of Form 20-F reports filed with the SEC in the USA, there is support for the hypothesis that UK GAAP are significantly less conservative than US GAAP. On the basis of a case study approach, it seems that Swedish GAAP tend to be more conservative than US GAAP, particularly when the transfers to reserves are analysed, but there is insufficient evidence to establish a systematic pattern. In the Netherlands, on the other hand, there is evidence to suggest that Dutch GAAP are at the less conservative end of the spectrum of financial reporting measurement practices, in a position relatively similar to that of UK GAAP, although again the evidence is insufficient to establish a systematic pattern.
Scheduling transmissions in WDM broadcast-and-select networks

Considers a broadcast-and-select, wavelength division multiplexed (WDM), optical communication network that is packet switched and time slotted. The amount of time it takes transmitters and receivers to tune from one wavelength to another is assumed to be T slots. The authors consider all-to-all transmission schedules, which are defined to be ones that schedule a packet transmission between each input-output pair. They present upper and lower bounds for the minimum length of such schedules. In particular, if each of N inputs has a tunable transmitter and each of N outputs has a tunable receiver then the minimum length is between (N+o(N))(/spl radic/T+1) and ((N+o(N))/spl radic/T. This provides some insight into the relationship between packet delay and T. The authors also consider schedules that do not allow packet transmissions while a transmitter or receiver is tuning from one wavelength to another. >
The Complement C3a Receptor Contributes to Melanoma Tumorigenesis by Inhibiting Neutrophil and CD4+ T Cell Responses

The complement peptide C3a is a key component of the innate immune system and a major fragment produced following complement activation. We used a murine model of melanoma (B16-F0) to identify a hitherto unknown role for C3a–C3aR signaling in promoting tumor growth. The results show that the development and growth of B16-F0 melanomas is retarded in mice lacking C3aR, whereas growth of established melanomas can be arrested by C3aR antagonism. Flow cytometric analysis showed alterations in tumor-infiltrating leukocytes in the absence of C3aR. Specifically, neutrophils and CD4+ T lymphocyte subpopulations were increased, whereas macrophages were reduced. The central role of neutrophils was confirmed by depletion experiments that reversed the tumor inhibitory effects observed in C3aR-deficient mice and returned tumor-infiltrating CD4+ T cells to control levels. Analysis of the tumor microenvironment showed upregulation of inflammatory genes that may contribute to the enhanced antitumor response observed in C3aR-deficient mice. C3aR deficiency/inhibition was also protective in murine models of BRAFV600E mutant melanoma and colon and breast cancer, suggesting a tumor-promoting role for C3aR signaling in a range of tumor types. We propose that C3aR activation alters the tumor inflammatory milieu, thereby promoting tumor growth. Therapeutic inhibition of C3aR may therefore be an effective means to trigger an antitumor response in melanoma and other cancers.
Chemical structures and performance of perovskite oxides.

II. Structure of Perovskites 1982 A. Crystal Structure 1982 B. Nonstoichiometry in Perovskites 1983 1. Oxygen Nonstoichiometry 1983 2. Cation Nonstoichiometry 1984 C. Physical Properties 1985 D. Adsorption Properties 1986 1. CO and NO Adsorption 1986 2. Oxygen Adsorption 1987 E. Specific Surface and Porosity 1987 F. Thermal Stability in a Reducing Atmosphere 1989 III. Acid−Base and Redox Properties 1990 A. Acidity and Basicity 1990 B. Redox Processes 1991 1. Kinetics and Mechanisms 1992 2. Reduction−Oxidation Cycles 1993 C. Ion Mobility 1993 1. Oxygen Transport 1993 2. Cation Transport 1994 IV. Heterogeneous Catalysis 1995 A. Oxidation Reactions 1995 1. CO Oxidation 1995 2. Oxidation of Hydrocarbons 1996 B. Pollution Abatement 2001 1. NOx Decomposition 2001 2. Exhaust Treatment 2002 3. Stability 2004 C. Hydrogenation and Hydrogenolysis Reactions 2004 1. Hydrogenation of Carbon Oxides 2004 2. Hydrogenation and Hydrogenolysis Reactions 2006
Mutational analysis of trp-229 of human immunodeficiency virus type 1 reverse transcriptase (RT) identifies this amino acid residue as a prime target for the rational design of new non-nucleoside RT inhibitors.

Trp-229 is part of the non-nucleoside reverse transcriptase inhibitor (NNRTI)-binding pocket of HIV type 1 (HIV-1) reverse transcriptase (RT), and is also part of the "primer grip" of HIV-1 RT. Using site-directed mutagenesis, seven RT mutants were constructed bearing the mutations 229Phe, 229Tyr, 229Ile, 229His, 229Lys, 229Cys, and 229Gln. We found that all of the mutants showed severely compromised RNA- and DNA-dependent DNA polymerase activities (<2% of wild-type activity). The recombinant 229Phe and 229Tyr RT enzymes were among the mutant enzymes with the highest activity (0.7 and 1.1% of wild-type activity, respectively) and we evaluated these for resistance against several NNRTIs. No resistance was found for the 229Phe RT, but the 229Tyr RT showed a approximately 20-fold resistance against UC-781 and lower resistance against emivirine and nevirapine. Attempts to make recombinant virus strains bearing the single 229Phe or 229Tyr RT mutation failed. Experiments in which we varied the pentenyl ether substituent of the thiocarboxanilide UC-781 revealed that Trp-229 can be specifically targeted by NNRTIs and that an alkenyloxy group length of five atoms assures an optimal interaction of the thiocarboxanilides with Trp-229. Our findings indicate that Trp-229, when combined with other crucial immutable amino acids (i.e., Tyr-318), is an appropriate candidate for the targeted design of new NNRTIs.
Residents' Benefits of Multi-functional Land-use Projects: A Stated Preference Approach to a Case Study in Amsterdam

Urban re-development projects generate various positive as well as negative spatial externalities to the existing population in a given area. This study aims to assess the order of magnitude of the expected net benefits for incumbent residents from a large-scale project in the southern part of Amsterdam (the Netherlands), which is planned to transform the area into a large multi-functional urban centre. We employ a specific stated preference method (namely, a willingness-to-accept method) to assess the net socio-economic benefits for the population in the area concerned. Our approach explicitly considers perceived costs and benefits in the foreseen ‘end-states’ as well as those incurred during the transitional (construction) phase towards such end-states. It is concluded that the multi-functional urban re-development project under consideration is not supported by the residents in the area, as the long-run benefits are perceived to be overshadowed by the short-run environmental nuisances.
Deletion of the High-Density Lipoprotein Receptor Scavenger Receptor BI in Mice Modulates Thrombosis Susceptibility and Indirectly Affects Platelet Function by Elevation of Plasma Free Cholesterol

Objective—Scavenger receptor BI (SR-BI) is a cell surface receptor that promotes the selective uptake of cholesteryl esters from high-density lipoprotein (HDL) by the liver. In mice, SR-BI deficiency results in increased plasma HDL cholesterol levels and enhanced susceptibility to atherosclerosis. The aim of this study was to investigate the role of SR-BI deficiency on platelet function. Methods and Results—SR-BI-deficient mice were thrombocytopenic, and their platelets were abnormally large, probably because of an increased cholesterol content. The FeCl3 acute injury model to study arterial thrombosis susceptibility showed that SR-BI wild-type mice developed total arterial occlusion after 24±2 minutes. In SR-BI-deficient mice, however, the time to occlusion was reduced to 13±1 minutes (P=0.02). Correspondingly, in SR-BI-deficient mice, platelets circulated in an activated state and showed increased adherence to immobilized fibrinogen. In contrast, platelet-specific disruption of SR-BI by bone marrow transplantation in wild-type mice did not alter plasma cholesterol levels or affect platelet count, size, cholesterol content, or reactivity, suggesting that changes in plasma cholesterol levels were responsible for the altered responsiveness of platelets in SR-BI-deficient mice. Conclusion—The function of SR-BI in HDL cholesterol homeostasis and prevention of atherosclerosis is indirectly also essential for maintaining normal platelet function and prevention of thrombosis.
Business Cycle Sychronization in the Enlarged EU

This paper analyses the synchronization of business cycles between new and old EU members using various measures. The main findings are that Hungary, Poland and Slovenia have achieved a high degree of synchronization for GDP, industry and exports, but not for consumption and services. The other CEECs have achieved less or no synchronization. There has been significant increase in synchronization of GDP and its major components within EMU. This lends support to the argument of OCA endogeneity but there is also evidence of a world cycle. The consumption-correlation puzzle remains, but its magnitude has greatly diminished in the EMU members.
Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis

Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated the effects of various corporate governance and audit quality variables on earnings management, empirical evidence is rather inconsistent. This meta-analysis identifies 12 significant relationships by integrating results from 48 prior studies. For corporate governance, the independence of the board of directors and its expertise have a negative relationship with earnings management. Similar negative relationships exist between earnings management and the audit committee's independence, its size, expertise, and the number of meetings. The audit committee's share ownership has a positive effect on earnings management. For audit quality, auditor tenure, auditor size, and specialization have a negative relationship with earnings management. Auditor independence, as measured by fee ratio and total fee, is also a deterrent to earnings management.
Transnational Comparison of Sustainability Assessment Programs for Viticulture and a Case-Study on Programs’ Engagement Processes

This article documents and compares the most prominent sustainability assessment programs for individual organisations in viticulture worldwide. Certification and engagement processes for membership uptake; benefits; motives; inhibiting factors; and desirable reporting system features of viticultural sustainability programs, are all considered. Case-study results are derived from nine sustainability programs; 14 focus groups with 83 CEOs, Chief Viticulturists or Winemakers from wine grape production organizations from five countries (Australia, Chile, New Zealand, South Africa and the United States); 12 semi-structured interviews with managers either currently or formerly in charge of the sustainability programs; researcher observations; and analysis of documents. Programs were categorized by their distinct program assessment methods: process-based, best practice-based, indicator-based and criterion-based. We found that programs have been created to increase growers’ sustainability, mainly through the direct and indirect education they receive and promote, and the economic benefit to their business caused by overall improvement of their operations. The main finding from this study is that the success of each of these programs is largely due to the people driving the programs (program managers, innovative growers and/or early adopters) and the way these people communicate and engage with their stakeholders and peers.
Determining the Attributes of Casino Customer Satisfaction: Applying Impact-Range Performance and Asymmetry Analyses

ABSTRACT This case study assesses the asymmetric relationship between the relative importance of service quality attributes and overall customer satisfaction in Korean casino settings, using impact-range performance analysis (IRPA) and impact asymmetry analysis (IAA). Results validated the rigor of IRPA and IAA over importance–performance analysis (IPA) in identifying key determining attributes of customer satisfaction/dissatisfaction among various casino service quality attributes based on three-factor theory. The theoretical and practical implications of this study’s findings are included to enrich both academicians’ and casino industry professionals’ understanding of customers’ perceptions of and attitudes towards casinos, and the development of a marketing strategy.
AN EXAMINATION OF STUDENT ACHIEVEMENT AND EMPLOYMENT STATUS IN POST-DEVELOPMENTAL COURSES

The problem focuses on the lack of research about situational variables, such as employment status, which affects students attending community colleges. The purpose of the quantitative ex post facto study is to examine whether developmental status and employment status significantly differ in post-developmental achievement at Central Carolina Community College (CCCC) during the Fall 2007 semester. Hypothesis testing revealed that no statistically significant differences (p < .05) existed between employment status and developmental status in post-developmental achievement. The conclusions support the need for an examination of the learning and evaluation rubrics currently used in the college classroom and expansion of academic assistance center operations.
Suburban ways of living and the geography of income: How homeownership, single-family dwellings and automobile use define the metropolitan social space

Current research depicts suburbs as becoming more heterogeneous in terms of socio-economic status. Providing a novel analysis, this paper engages with that research by operationalising suburban ways of living (homeownership, single-family dwelling occupancy and automobile use) and relating them to the geography of income across 26 Canadian metropolitan areas. We find that suburban ways of living exist in new areas and remain associated with higher incomes even as older suburbs, as places, have become more diverse. In the largest cities the relationship between income and suburban ways of living is weaker due to the growth of condominiums in downtowns that allow higher income earners to live urban lifestyles. Homeownership is overwhelmingly more important than other variables in explaining the geography of income across 26 metropolitan areas.
The Role of Accounting Data in Performance Evaluation, Budgetary Participation and Organizational Effectiveness

The relationship between managerial leadership styles and measures of organizational effectiveness, such as performance of subordinates, is an unsettled issue in management accounting research. Despite preliminary evidence by Argyris [1952], and later by DeCoster and Fertakis [1968], that the effectiveness of budgetary systems is associated with supervisory leadership style, subsequent research has produced inconclusive findings. Two cases in point are the results of Hopwood [1972] and Otley [1978]. Hopwood found that a leadership style characterized by a heavy emphasis on budget-related performance was significantly associated with job-related tension (JRT). He went on to speculate that JRT would be dysfunctional for performance. Otley, attempting to replicate and extend Hopwood's work, explored the relationship between leadership style and performance, hypothesizing that the tension-producing style found by Hopwood would be associated with inferior subordinate performance. Although his results were inconclusive, they suggested that superior performance levels were associated with a budget-focused leadership style. This paper reports the results of a study undertaken in an attempt to reconcile the results of Hopwood and Otley. In the study, I hypothesized
A Silicon Balanced Subharmonic Optoelectronic Mixer for 60-GHz Fiber-Wireless Downlink Application

We demonstrate a 60-GHz fiber-wireless downlink using a balanced subharmonic optoelectronic mixer based on a silicon avalanche photodiode (APD) pair fabricated with standard 0.25-μm bipolar complementary metal-oxide-semiconductor technology. Conversion efficiency of this new type of optoelectronic mixer is 11 dB better than that of the previously reported single APD mixer. We achieve downlink transmission of 25-Mb/s 32 quadrature-amplitude modulation data with the minimum error-vector magnitude of 2.4%.
Ethnic Division on Emerging Foreign Labour Markets in Poland during the Transition Period

A NUMBER OF ECONOMISTS HAVE NOTED the segmentation of the labour market into primary and secondary sectors in advanced industrial economies (Gordon, 1972; Edwards, 1975; Piore, 1979; Portes, 1981). In the capital-intensive primary sector employers invest in workers by providing specialised training and paying for their education. Unemployment benefits are guaranteed in the contracts. Jobs, although complicated, are stable, and workers are professionals and become more like capital for employers (Piore, 1979). As far as the foreign labour force is concerned, the primary labour market generally tends to occur through legal channels, so the legal status of immigrants is regulated and is mainly on the basis of a work permit visa or permanent residence. Ethnicity does not play an important role here since workers are hired mainly according to ability. Immigrants tend to have mobility chances comparable with those of native workers. They may start at the bottom of the job ladder but work conditions and remuneration are equal to those of domestic labour. And finally, the function of the primary sector is usually to supplement the domestic labour force rather than to discipline it (Portes, 1981). The primary sector in the receiving countries is strongly correlated with the phenomenon of the brain drain in the sending countries. Thus, for example, the third and sixth preference categories of the amended 1954 US Immigration Act are reserved for professionals, technical and skilled workers in short supply in the country