Miracle-dz/UniFAR-FTUs huggingface dataset:
The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

We study the interrelation between conservatism and earnings management by examining the allowance for uncollectible accounts and its income statement counterpart, bad debt expense. We find that the allowance is conservative and that it has become more conservative over time. Conservatism may, however, facilitate earnings management. We find that firms manage bad debt expense downward (and even record income-increasing bad debt expense) to meet or beat analysts’ earnings forecasts and that conservatism accentuates the extent to which firms manage bad debt expense. Further, we find that firms manage bad debt expense downward by drawing down previously recorded over-accruals of bad debt expense that have accumulated on the balance sheet. An implication of our study is that tighter limits on the amount by which firms are permitted to understate net assets may reduce their ability to manage earnings.
US Growth And Inflation

This paper tests the relation between inflation and growth in the US. This relation is negative and statistically significant even with a monthly frequency. Moreover, the impact is higher with quarterly data, relative to annual data, and higher with monthly data relative to quarterly data. The relation remains robust (1) with IV (2SLS) estimation, (2) when inflation is divided into positive and negative components, (3) when it is divided into expected and unexpected components, and (4) when the applied model is an expectations-augmented Phillips curve. Although the paper argues that the theory that should explain this negative relation is the demand for real balances, the evidence is also consistent with a simple bivariate association.
Magnitude of End-Dialysis Overweight is Associated with All-Cause and Cardiovascular Mortality: A 3-Year Prospective Study

Background: We hypothesized that the difference between the prescribed end-dialysis body weight, defined end-dialysis over-weight (edOW; kg), and the body weight which is actually attained could impact survival in hemodialysis (HD) patients. The aim of this prospective observational study was to evaluate if edOW could influence survival in a cohort of prevalent HD patients, controlled for multiple dialysis and clinical risk factors and followed for 3 years. Methods: One hundred and eighty-two patients (117 men, age 65 ± 13 years) on regular HD treatment for at least 6 months [median 48 months (range: 6-366)] were followed from January 1, 2008 to December 31, 2010. Eighty-four patients (46%) did not achieve their prescribed dry body weight (dBW); their median edOW was 0.4 kg (range: 0.1-1.4). Ninety-eight died during observation, mainly from cardiovascular reasons (69%). Multivariate Cox regression analysis was utilized to evaluate the effect edOW, ultrafiltration rate (UFR), interdialytic weight gain (IDWG), age, sex, dialytic vintage, cardiovascular disease, antihypertensive therapy, diabetes, duration of HD, dBW, BMI, mean arterial blood pressure, Kt/V, and protein catabolic rate (PCRn) had on mortality. Results: Age (HR: 1.04; CI: 1.03-1.05; p <0.0001), IDWG (HR: 2.62; CI: 2.06-3.34; p < 0.01), UFR (HR: 1.13; CI: 1.09-1.16; p< 0.01), PCRn (HR: 0.02; CI: 0.01-0.04; p <0.001), and edOW (HR: 2.71; CI: 1.95-3.75; p < 0.02) were independently correlated to survival. The relative receiver operating characteristic curve identified a cutoff value of 0.3 kg for edOW in predicting death. Conclusions: High edOW is independently associated with an increased long-term risk of all-cause and cardiovascular mortality in HD patients. Better survival was observed in patients with edOW <0.3 kg. For patients with higher edOW, longer or more frequent dialysis sessions should be considered in order to prevent the deleterious consequences of excessive body fluid expansion.
Perception of premenstrual syndrome and attitude of evaluations of work performance among incoming university female students

Background: Premenstrual syndrome (PMS) is a common condition, and for 5% of women, the influence is so severe as to interfere with their mental health, interpersonal relationships, or studies. Severe PMS may result in decreased occupational productivity. The aim of this study was to investigate the influence of perception of PMS on evaluation of work performance. Methods: A total of 1971 incoming female university students were recruited in September 2009. A simulated clinical scenario was used, with a test battery including measurement of psychological symptoms and the Chinese Premenstrual Symptom Questionnaire. Results: When evaluating employee performance in the simulated scenario, 1565 (79.4%) students neglected the impact of PMS, while 136 (6.9%) students considered it. Multivariate logistic regression showed that perception of daily function impairment due to PMS and frequency of measuring body weight were significantly associated with consideration of the influence of PMS on evaluation of work performance. Conclusion: It is important to increase the awareness of functional impairments related to severe PMS.
Mad Cow Disease: An Empirical Investigation of Restaurant Strategies and Consumer Response

Mad Cow Disease is arguably one of the most substantial food-safety-related issues to have concerned the restaurant industry in recent years. In the United Kingdom, where the disease has had particularly widespread effects, the ramifications for the restaurant industry have been characterized as catastrophic—yet little empirical evidence supports this. This study examines changes in customers'in-restaurant purchasing behavior as measured through the sales activity of 86 London restaurants from 1995 through 2000. Results suggest that although restaurants did not experience an overall downturn in revenue following the outbreak of Mad Cow Disease, these same operations did see sales of beef items decline. Moreover, restaurants featuring few or no beef items experienced stronger overall sales than their counterparts with a strong beef orientation on the menu. Finally, the study indicates that educating customers at the point of service enhanced beef sales when controlling for promotional efforts aimed at nonbeef items.
Foundations of heavy-fermion superconductivity: lattice Kondo effect and Mott physics

This article overviews the development of heavy-fermion superconductivity, notably in such rare-earth-based intermetallic compounds which behave as Kondo-lattice systems. Heavy-fermion superconductivity is of unconventional nature in the sense that it is not mediated by electron-phonon coupling. Rather, in most cases the attractive interaction between charge carriers is apparently magnetic in origin. Fluctuations associated with an antiferromagnetic (AF) quantum critical point (QCP) play a major role. The first heavy-fermion superconductor CeCu2Si2 turned out to be the prototype of a larger group of materials for which the underlying, often pressure-induced, AF QCP is likely to be of a three-dimensional (3D) spin-density-wave (SDW) variety. For UBe13, the second heavy-fermion superconductor, a magnetic-field-induced 3D SDW QCP inside the superconducting phase can be conjectured. Such a ‘conventional’, itinerant QCP can be well understood within Landau’s paradigm of order-parameter fluctuations. In contrast, the low-temperature normal-state properties of a few heavy-fermion superconductors are at odds with the Landau framework. They are characterized by an ‘unconventional’, local QCP which may be considered a zero-temperature 4 f-orbital selective Mott transition. Here, as concluded for YbRh2Si2, the breakdown of the Kondo effect concurring with the AF instability gives rise to an abrupt change of the Fermi surface. Very recently, superconductivity was discovered for this compound at ultra-low temperatures. Therefore, YbRh2Si2 along with CeRhIn5 under pressure provide a natural link between the large group of about fifty low-temperature heavy-fermion superconductors and other families of unconventional superconductors with substantially higher Tc, e.g. the doped Mott insulators of the perovskite-type cuprates and the organic charge-transfer salts.
Detection of Hepatitis C Virus (HCV) antibodies among HIV Seropositive women attending a Rehabilitation centre.

Co-infection with human immunodeficiency Virus HIV and (HCV) is becoming a major global problem, leading to increased morbidity and mortality in both developed and developing countries. This research hence examines the risk factors and transmission of HIV and HCV co-infection. Two hundred and ninety (290) subjects were screened, with HCV global immunochromatographic test kit. Possible risk factors to co-infectious status of subject were determined using a well-structured questionnaire. Out of the 290 sera tested, 25 (8.6%) were positive for HCV antibodies. Considering Age of subjects screened, females aged 11-20 years recorded a high positivity of 3.1 %,( X 2 = 2.755, P-value = 0.839; P>0.05). Marital status of subjects showed that single subjects recorded 13(4.5%), (X 2 = 0.679,P-value = 0.712 ; P > 0.05)positivity compared to married subjects with 4.1%. There were no significant correlations between HCV infection with Age and Marital Status; P - values = 0.839 and 0.712 respectively (i.e P > 0.05). Significant correlation was found between HCV antibodies and educational status, (Value x 2 = 7.957,P-value = 0.047; P < 0.05). However, Volunteers with secondary school level of education recorded 10(3.4%) positivity. The result obtained showed that Seroprevalence to HCV antibodies in this study was high, hence the need for its early diagnosis among HIV patients is strongly advocated to reduce the risk of further complications among these subjects.
The Impact of Isolation on Hospitality Employees' Job Satisfaction and Job Performance

Typical hospitality employees are a gregarious lot, enjoying nightlife and after- shift partying. What happens, then, when college-age hospitality employees spend the summer at an isolated lodge where there are no television or radio stations, where the only methods of transportation in and out of the area are by one daily- scheduled flight or by unscheduled ferry boats, and where the only place to unwind is the lodge itself? This pilot study was completed during the summer of 1990 at Glacier Bay Lodge, located in southeast Alaska on the waters of Bartlett Cove in island-studded Glacier Bay. The bay is surrounded by the 15,000-foot high Fairweather Mountains and contains the largest accumulation of tidewater glaciers in the world. The nearest city of any size is Juneau, located 60 miles away. Supplies are shipped by barge with a three-week turnaround for purchasing. The purpose of the study was (1) to determine whether isolation would have a deleterious effect on employee performance, morale, and social adjustment for a small, selected group of hospitality employees, and (2) to identify what dependent variables might predict small-group adaptation and performance in isolated settings.
Identifying the characteristics of small specialist international retailers

Purpose – This paper examines the internationalisation process of small, specialist retailers with the aim of identifying the key characteristics that define this specific category of international retailer.Design/methodology/approach – Qualitative case studies of nine UK-based small international retailers, coupled with interviews with government and consultancy organisations, form the empirical basis of the work.Findings – Findings highlight five characteristics of small specialist international retailers: possession of a strong company brand image/identity with luxury/middle market appeal, niche strategy, dual strategy of expansion, ownership characteristics defined either by the founder or parent company and vertical integration from manufacturing to retailing.Practical Implications – With the increasing internationalisation of retail operations, the specialist sector comprises a significant number of retailers operating in international markets or contemplating the move into the international marketplace. The findings of the current work highlight the key issues that characterize those small specialist firms that operate outside their domestic market.Originality/value – Identifies the key characteristics that define a significant category of international retailer, hitherto unexplored in the literature.Keywords - International retailing, specialist, small firm, case studyPaper type - Research paper
[The effects of premedication on induction doses of propofol and hemodynamic responses during induction].

We chose five sedatives for premedication and investigated the effect of these drugs on the induction doses of propofol. One hundred patients were allocated into one of five groups of 20. These groups consisted of control group (C) given only atropine 0.5 mg i.m. ; CL group (plus clonidine 0.15 mg orally); H group (plus hydroxyzine 25 mg i.m.); M group (plus midazolam 3 mg i.m.) and D group (plus diazepam 10 mg orally). The induction dose was measured using loss of count technique. Arterial pressure and heart rate were measured, before and after propofol induction as well as after intubation. We also calculated rate pressure products (RPP) at each point. The induction doses were significantly lower in M-group than those in C-group. On the other hand, in hemodynamic responses, RPP was unchanged in any groups after propofol induction and after the intubation. Both propofol and midazolam have been known to have a depressive effect on the central nervous system via GABA-A receptor-mediated inhibition, although the exact receptor for propofol is unknown. We thought, therefore, that when the interaction occurred, both midazolam and propofol had the same effect on the GABA-A receptor and increased chloride ion flux through the channels. Hydroxyzine and clonidine, however, do not share a common receptor or exert effect on the GABA-A receptor. We consider that this was one of the reasons why induction doses of both H and CL group could not decrease significantly. We concluded that midazolam 3 mg decreased propofol induction dose significantly. Both midazolam 3 mg and clonidine 0.15 mg decreased RPP before induction and hemodynamic responses to induction and intubation were stable.
Business Cycles in the Nordic countries 1834 - 1950: Balancing domestic and external forces

Based on a freshly built data set and relying on a Dynamic Factor Model, this paper constructs business cycle indices for four Nordic countries (Denmark, Finland, Norway and Sweden) to address three questions: To what extent was there a common Nordic business cycle? Was there synchronisation of business cycles with England, France and Germany? Was the business cycle predominantly driven by external forces or by domestic forces? As opposed to earlier research, we find that a specific Nordic business cycle emerged only in the interwar period. Before WW I, synchronization levels increase over time both internally and vis-a-vis the core countries, suggesting participation in a pan-European business cycle. The interwar period witnesses the fragmentation of a pan-European business cycle, but the shared experiences of the Nordic countries (world war I boom due to neutrality, early re-adoption of the gold standard in the 1920s and simultaneous shift to the sterling bloc in 1931, no trade disintegration) mean that the dis-synchronizing forces were not at work in this part of Europe.
Foreign banks: Trends and Impact

Over the past two decades, foreign banks have become much more important in domestic financial intermediation, heightening the need to understand their behavior. We introduce a new, comprehensive database, made publicly available, on bank ownership (including the home country of foreign banks) for 5,324 banks in 137 countries over the period 1995–2009. We document large increases in foreign bank presence in many countries, but with substantial heterogeneity in terms of host and banks’ home countries, bilateral investment patterns, and bank characteristics. In terms of impact, we document that the relation between private credit and foreign bank presence importantly depends on host country and banks’ characteristics. Specifically, foreign banks only seem to have a negative impact on credit in low‐income countries, in countries where they have a limited market share, where enforcing contracts is costly and where credit information is limited available, and when they come from distant home countries. This shows that accounting for heterogeneity, including bilateral ownership, is crucial to better understand the implications of foreign bank ownership.
Increased Expression of Transforming Growth Factor‐β1, Acidic Fibroblast Growth Factor, and Basic Fibroblast Growth Factor in Fetal Versus Adult Fibroblast Cell Lines

Objectives Fetal wound healing occurs without scar tissue formation. Differences in growth factor expression between fetal and adult fibroblasts have been explored. Recently we used RNA expression studies to demonstrate that transforming growth factor (TGF)‐β1, acidic fibroblast growth factor (α‐FGF), and basic fibroblast growth factor (β‐FGF) could be detected in both fetal and adult fibroblast cell lines. In addition, adult fibroblasts showed greater relative expression of these growth factors than fetal fibroblasts. The aim of this study was to identify the level of protein expression in fetal and adult fibroblasts.
Five Key Ingredients for Improving Student Motivation

Motivation is probably the most important factor that educators can target in order to improve learning. Numerous cross-disciplinary theories have been postulated to explain motivation. While each of these theories has some truth, no single theory seems to adequately explain all human motivation. The fact is that human beings in general and students in particular are complex creatures with complex needs and desires. With regard to students, very little if any learning can occur unless students are motivated on a consistent basis. The five key ingredients impacting student motivation are: student, teacher, content, method/process, and environment. The focus of this article is to provide the educator with suggestions from each of the five key ingredient areas that can be used to motivate his or her students. What is the best way to motivate students? The short answer is that all of the strategies enumerated in this paper can be used.as often as possible. Educators could start just by choosing and trying three new possibilities for enriching student motivation. Or, more importantly, educators could watch themselves and their own behaviors to become self-aware of new understandings about motivation.
Output Convergence and the Role of Research and Development

We ask whether failure to control for research and development (R&D) activity in an output convergence regression affects the coefficient estimates of initial output. We focus on output convergence to an economyi¯s own steady-state growth path using time series regression framework and convergence across economies using panel estimation. We use data for the 30 member countries of the Organization for Economic Co-operation and Development (OECD) and US state-level real per capita output and per capita patents. The results indicate that after controlling for R&D activity the coefficient estimates increase in magnitude (in absolute terms) and in significance levels. Furthermore, the results are not sensitive to the dataset used or the estimation procedure.
Cellular localization of ovarian prostaglandin endoperoxide synthase during pseudopregnancy in the rat.

The specific cellular localization of prostaglandin endoperoxide (PGH) synthase, the enzyme responsible for initiating the conversion of arachidonic acid to prostaglandins, was studied throughout pseudopregnancy in the rat. Pseudopregnancy was induced by administration of eCG (20 IU) to immature, 27-day-old rats followed by hCG injection (10 IU) on Day 29. Animals were necropsied on Days 1 (Day 1 = 1 day post hCG), 5, 9, and 13 of pseudopregnancy. Ovaries were removed and processed for cellular identification of PGH synthase by immunohistochemistry. Immunoreactive PGH synthase was distributed throughout the CL at each of the 4 different days of pseudopregnancy, with the majority of the luteal cells exhibiting varying degrees of staining. The connective tissue centrum of the CL, however, lacked PGH synthase immunoreactivity. Quantitative assessment of the immunostaining distribution was accomplished with a computer-based image analysis program (Kontron IBAS). Results are expressed as the percentage of a digitized luteal area that contained intense immunoreactivity between Day 1 (0.6 +/- 0.2% immunoreactive area) and Day 5 (16.8 +/- 2.7%) of pseudopregnancy. The area of luteal immunostaining was similar on Day 5 and Day 9 (16.8 +/- 2.7% and 14.7 +/- 2.0%, respectively) followed by a decrease (p less than 0.05) in immunoreactivity on Day 13 (9.1 +/- 2.2%). The region of the CL adjacent to the germinal epithelium had an increase (p less than 0.01) in PG synthase staining distribution compared to the region of the CL adjacent to the ovarian medulla on all days of pseudopregnancy except Day 1. These findings demonstrate that PGH synthase is present in the rat CL throughout pseudopregnancy. (ABSTRACT TRUNCATED AT 250 WORDS)
Child Weight Growth Trajectory and its Determinants in a Sample of Iranian Children from Birth until 2 Years of Age

Background: Growth is one of the most important indices in child health. The best and most effective way to investigate child health is measuring the physical growth indices such as weight, height and head circumference. Among these measures, weight growth is the simplest and the most effective way to determine child growth status. Weight trend at a given age is the result of cumulative growth experience, whereas growth velocity represents what is happening at the time. Methods: This longitudinal study was conducted among 606 children repeatedly measured from birth until 2 years of age. We used linear mixed model to analyze repeated measures and to determine factors affecting the growth trajectory. LOWESS smooth curve was used to draw velocity curves. Results: Gender, child rank, birth status and feeding mode had a significant effect on weight trajectory. Boys had higher weight during the study. Infants with exclusive breast feeding had higher weight than other infants. Boys had higher growth velocity up to age 6 month. Breast fed infants had higher growth velocity up to 6 month, but thereafter the velocity was higher in other infants. Conclusions: Many of the studies have investigated child growth, but most of them used cross-sectional design. In this study, we used longitudinal method to determine effective factors on weight trend in children from birth until 2-year-old. The effects of perinatal factors on further growth should be considered for prevention of growth disorders and their late complications.