Miracle-dz/UniFAR-FTUs huggingface dataset:
Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

We examine the extent to which managers report opportunistically prior to corporate events by analyzing the association between the timing of stock swap announcements and completions and acquirers’ reporting behaviors. Using the timing of merger announcements and completions to infer managerial intent, we show that stock-for-stock acquirers’ reporting behaviors are opportunistic. More specifically, we show that stock-for-stock acquirers that inflate earnings the most tend to announce mergers on Fridays, while distancing some of their earnings management activities from the merger announcement date. The negative association between the post-merger announcement market performance and pre-merger announcement abnormal accruals is more pronounced for Friday announcers than for non-Friday announcers. Furthermore, the differential pre-merger abnormal accruals across Friday and non-Friday announcers are observed mainly when the announcement date is relatively close to the completion date. Overall, the evidence supports the notion that pre-acquisition abnormal accruals are related to deliberate opportunistic managerial decisions.
The contemporary British workplace: a safer and healthier place?

Using a nationally representative survey of British workplaces, this article seeks to extend current perspectives on OHS (occupational health and safety) by examining the impact of a range of current work and employment practices, and work-force characteristics on the incidence of workplace accidents and, uniquely, ill health. Our findings indicate that the British Government faces major challenges in terms of its plans for OHS. Ill health, in particular, is poorly served by existing OHS management techniques, while injury and illness seem to be associated with many more ‘determinants’ in the world of work than has previously been proven.
Taxes and the Backdating of Stock Option Exercise Dates

We investigate the backdating of stock option exercises. Before SOX, we find evidence that some exercises were backdated to days with low stock prices. Consistent with a tax-based incentive, these suspect exercises are more likely when the personal tax savings from backdating are higher. However, suspect CEO exercises generate average (median) estimated tax savings of $96,000 ($7,000). These savings appear modest relative to the costs insiders and firms face. We find that the likelihood of a suspect exercise increases in the likelihood of option grant backdating. This suggests that agency problems associated with backdating permeate option compensation in some firms.
WHAT ROLE FOR THE THREE RS? PROGRESS AND ATTAINMENT DURING PRIMARY SCHOOL

In line with other research, we find that Key Stage 1 tests are the best predictors of attainment at Key Stage 2. Overall, there is substantial stability over the Key Stage 2 period, but also mobility, both upward and downward, in pupils’ performance. Across subjects, the majority of pupils advanced the expected two levels of progress between Key Stage 1 and Key Stage 2 as laid out in the National Curriculum, with some exceeding these expectations. However, approximately a quarter of pupils failed to progress the expected two levels.
Preparation and properties of micelle nanoparticles by P4VP-b-PMAA copolymer

Poly(4-vinylpyridine) with a chlorine end group (P4VP-Cl) was first prepared via atom transfer radical polymerization (ATRP) of 4-vinylpyridine (4VP) initiated by ethyl-2-chloropropionate (ECP). The effect of polymerization time on the number-average molecular weight (Mn) of the P4VP-Cl was studied based on gel permeation chromatography (GPC). The Mn of P4VP-Cl can be controlled from 1500 to 5610 by adjusting. Poly(4-vinylpyridine)-b-poly( tert-butylmethacrylate) (P4VP-b-PtBMA) was then prepared by ATRP using P4VP-Cl as macroinitiator. In the case, the conversion of tBMA can reach 60%. Furthermore, the P4VP-b-PtBMA was then hydrolyzed under room temperature to form P4VP-b-PMAA in the presence of CF3COOH. The self-assembly of P4VP-b-PMAA in selective solvents was also studied by scanning electron microscopy (SEM).
International Review of Research in Open and Distributed Learning New Ways of Mediating Learning: Investigating the implications of adopting open educational resources for tertiary education at an institution in the United Kingdom as compared to one in South Africa

Access to education is not freely available to all. Open Educational Resources (OERs) have the potential to change the playing field in terms of an individual’s right to education. The Open University in the United Kingdom was founded almost forty years ago on the principle of ‘open’ access with no entry requirements necessary. The University develops innovative high quality multiple media distance-learning courses. In a new venture called OpenLearn , The Open University is making its course materials freely available worldwide on the Web as OERs ( see http://www.open.ac.uk/openlearn). How might other institutions make use of these distance-learning materials? The paper starts by discussing the different contexts wherein two institutions operate and the inequalities that exist between them. One institution is a university based in South Africa and the other is a college located in the United Kingdom. Both institutions, however, deliver distance-learning courses. The second part of the paper discusses preliminary findings when OERs are considered for tertiary education at these two institutions. The findings emphasise some of the opportunities and challenges that exist if these two institutions adopt OERs.
Reliability of the Danish Abbey Pain Scale in severely demented and non-communicative older patients.

AIM To validate a Danish version of the observational Abbey Pain Scale (APS) in a geriatric ward. MATERIAL AND METHODS The study population consisted of 50 old patients (70+ years), consecutively admitted to the geriatric wards of Aarhus University Hospital, Denmark, and fulfilling one of the following inclusion criteria: Mini Mental State Examination (MMSE) < 5, delirium, non-communicative aphasia, or unconsciousness. APS has six subscales and ranges from 0 (no pain) to 18 (worst pain). Criterion validity was assessed by using Verbal Rating Scale (VRS) as the gold standard. Cohen's kappa (k) was the measure of agreement. Inter-rater reliability was measured by two independent ratings of the same patient at the same time and assessed by Intraclass Correlation Coefficient (ICC). Internal consistency between the subscales was analysed by Cronbach's Alpha. Responsiveness was tested if the first APS score was positive for pain. 'Before' and 'after' sum scores were compared by paired t-test. RESULTS We found poor agreement between APS and VRS (k=0.42). The inter-rater reliability was good (ICC=0.84). Cronbach's Alpha was 0.52 (fair agreement). In 66% of the patients, pain was observed and re-tested when an expected effect of analgesics had occurred. Of these, 88% reached a reduction on the APS sum-score (p<0.001). CONCLUSION Our assessment of the Danish version of APS shows that this pain assessment scale should be considered as qualified and usable in severely demented and non-communicative older patients admitted to a geriatric ward.
The Booker Decision and Discrimination in Federal Criminal Sentences

I test how federal criminal sentences changed after the Supreme Court decision U.S. v. Booker changed the sentencing guidelines from “mandatory” to “advisory. ” Conditional on final guideline cell, results show Booker significantly reduced sentences, especially for women and defendants with a terminal high school degree, but less so for college graduates. This suggests discrimination among federal judges. When accounting for judges' control over final offense level, evidence regarding high school graduates and college graduates is unchanged, but evidence that sentences fell for women and the default group weakens substantially. This latter result suggests, perhaps, a new methodology by which judges applied offense levels and guideline‐conditional sentences post‐Booker.
International new ventures: rapid internationalization across different industry contexts

Purpose – The purpose of this article is to, first, offer insights into the relationship between industry idiosyncrasies and international new ventures (INVs), and then present a research conceptual framework that identifies the role of industry factors in new venture internationalization processes and strategies. Second, the authors introduce the content of this special issue. Design/methodology/approach – This conceptual article builds on extant studies on INVs operating in different industrial contexts. Particular attention is given to the role of industry influences in the processes of new venture internationalization, in terms of speed, geographical scope and entry strategy. Such factors are discussed to formulate a conceptual framework as a basis for further research. Findings – The conceptual framework identifies key industry factors as well as emergent factors that influence the new venture internationalization process, in terms of speed, geographical scope and entry strategy. Such key influencing.
NK cells are essential for effective BCG immunotherapy

Adjuvant intravesical bacillus Calmette‐Guérin (BCG) therapy is a well‐established and successful adjuvant immunotherapy in the treatment of superficial bladder cancer. Although the function of natural killer (NK) cells in other immunotherapeutic regimens (e.g., lymphokine‐activated killer [LAK] cell or interleukin‐2 [IL‐2] therapy) has been established, the contribution of NK cells to effective BCG immunotherapy is not clear. We used a human in vitro system to analyze the role of NK cells in BCG‐induced cellular cytotoxicity. After stimulation of mononuclear cells with BCG for 7 days, these BCG‐activated killer (BAK) cells displayed substantial cytotoxicity against bladder tumor cells. Magnetic depletion experiments and fluorescence activated cell sorting revealed that NK cells were the major effector cell population. To address NK cell function in vivo, we studied a syngeneic orthotopic murine bladder cancer model and compared BCG immunotherapy in C57BL/6 wild‐type mice, NK‐deficient beige mice and mice treated with anti‐NK1.1 monoclonal antibody. Four weekly instillations of viable BCG significantly prolonged survival in wild‐type mice compared with control mice treated with solvent alone. In contrast, BCG therapy was completely ineffective in NK‐deficient beige mice and in mice treated with anti‐NK1.1 monoclonal antibody. These findings suggest a key role for NK cells during BCG immunotherapy. © 2001 Wiley‐Liss, Inc.
Intravitreal Bevacizumab for Choroidal Neovascularization Secondary to Angioid Streaks: A Long-Term Follow-Up Study

Purpose To evaluate the safety and efficacy of intravitreal bevacizumab (IVB) to treat choroidal neovascularization (CNV) in patients with angioid streaks. Methods Retrospective chart review of 16 eyes of 10 patients treated with IVB for CNV secondary to angioid streaks between November 2005 and November 2011. Intravitreal bevacizumab was performed in all patients with a pro re nata regimen. Seven eyes received an additional photodynamic therapy and 1 eye argon laser photocoagulation. The diagnosis of CNV was confirmed by fluorescein angiography (FA) and indocyanine green (ICG) angiography; central macular thickness (CMT) was evaluated by optical coherence tomography. Outcome measures included changes in best-corrected visual acuity, retinal thickness, and degree of leakage on FA and ICG angiography. Results The median number of IVB was 2.5 (range 1-6) during a mean follow-up of 52 months (range 30-67). Risk of recurrence increased during the first 50 weeks; then it remained stable. In 6 of 16 eyes, the CNV was obliterated with a single injection. Increasing CNV reactivation corresponded with an increased number of injections. Final visual acuity was related to initial VA and not to number of injections or shorter follow-up. Previous treatments, CMT, or baseline CNV size were not related to final visual acuity. Conclusions Intravitreal bevacizumab proved to be well-tolerated in patients with CNV secondary to angioid streaks and in our small cohort IVB was efficacious for long-term follow-up. Larger series of patients are needed to confirm the effects of this treatment.
Impact of First Occupation on Health at Older Ages

Occupation is discussed as a social determinant of health. Occupation has received little attention in this light in the economics literature. We examine occupation in a life-course framework and use measures of first-occupation, initial health, and mother's education. We contend that first occupation is a choice made relatively early in life that affects health outcomes at later ages. We examine first-occupation for two reasons: 1) there is growing evidence that early determinants affect later health and occupation has received little attention in this regard and 2) first occupation is predetermined in analysis of later health, which helps to address the issue of potential simultaneity. Using data from the Panel Study of Income Dynamics (PSID) we estimate the impact of initial occupation on two measures of health later in life: respondent-reported fair/poor health and ever suffering a heart attack. The PSID offers the opportunity to examine a lifecycle perspective as we can examine the impact of early occupation on later health while controlling for several predetermined conditions such as mother's education and health in youth. Estimates suggest that first-occupation has a durable impact on later health, ceteris paribus, but that the impact varies by health measure and the set of control variables in regression specifications. Early choice of occupation could be a critical factor in successful aging and this information may pave the way to developing more effective workplace and public policies to improve health in older ages.
MALADMINISTRATION IN THE CONTEXT OF THE PUBLIC SERVICE

Basically every human being needs a service, even in the extreme can be said that the Ministry cannot be separated with human life. Basically every human being needs a service, even in the extreme can be said that the Ministry cannot be separated with human life Based on the purpose of organizing the public service, it can be concluded that basically the purpose of the public service, the community is satisfactory, and the satisfaction, to achieve the required quality of service excellence public services is still less give satisfaction in the community, even the often very disappointing, so sometimes the fact happens to crappy service maladministration from the implementing authorities
Issuance Decisions and Strategic Focus: The Case of Long-Term Care Insurance

Increasing costs of long-term care are placing ever greater burdens on state and federal budgets, yet private long-term care insurance remains a relatively minor financing vehicle. Although many researchers provide rationales for the limited private market, some life–health insurers have forged ahead into this relatively new and risky line of business. We investigate what makes these insurers different and whether managers are following a diversification or strategic focus strategy. We find that strategic focus is a consistently important factor and that managers' participation and volume decisions are made independently.
The local geographies of the financial crisis: from the housing bubble to economic recession and beyond

The recent financial crisis, with its origins in the collapse of the sub-prime mortgage boom and house price bubble in the USA, is a shown to have been a striking example of ‘glocalisation’, with distinctly locally varying origins and global consequences and feedbacks. The shift from a ‘locally originate and locally-hold’ model of mortgage provision to a securitised ‘locally originate and globally distribute’ model meant that when local subprime mortgage markets collapsed in the USA, the repercussions were felt globally. At the same time, the global credit crunch and the deep recession the global financial crisis precipitated have had locally varying impacts and consequences. Not only does a geographical perspective throw important light on the nature and dynamics of the recent financial meltdown, the latter in turn should give impetus for a more general research effort into the economic geography of bubbles and crashes.
Preclinical efficacy of melatonin in the amelioration of tenofovir nephrotoxicity by the attenuation of oxidative stress, nitrosative stress and inflammation in rats

Abstract Background: Nephrotoxicity is a dose-limiting side effect of long-term use of tenofovir, a reverse transcriptase inhibitor that is used for the treatment of human immunodeficiency virus (HIV) infection. Identifying an agent that prevents tenofovir disoproxil fumarate (TDF)-induced renal injury can lead to better tolerance to TDF, and a more effective treatment can be achieved in HIV infected patients. Recent studies show that oxidative stress, nitrosative stress, and inflammation play a role in TDF nephrotoxicity. The present study is aimed at investigating whether melatonin, a potent antioxidant and anti-inflammatory agent, protects against TDF nephrotoxicity in rats. Methods: Adult male rats were used for the study. Some rats received 600 mg/kg body weight TDF by gavage for 35 days, while others received once daily 20 mg/kg body weight melatonin i.p. 2 h before TDF administration. All the rats were sacrificed on the 36th day, after overnight fast. Results: Melatonin pretreatment protected the rats against TDF nephrotoxicity both histologically and biochemically. Biochemically, melatonin pretreatment attenuated TDF-induced renal oxidative stress, nitrosative stress, and inflammation and preserved proximal tubular function. Histologically, melatonin pretreatment prevented TDF-induced proximal tubular injury and mitochondrial injury such as swelling, disruption of cristae, and deposition of amorphous material in the matrix. It restored the lysosomal and mitochondrial numbers in the proximal tubules also. Conclusions: Melatonin pretreatment protects rats from tenofovir-induced damage to proximal tubular mitochondria by attenuating oxidative stress, nitrosative stress, and inflammation. This suggests that it may be useful in ameliorating TDF nephrotoxicity in humans.
Psychoanalysis and Empirical Research

An extensive body of research on the alexithymia construct is reviewed to show how various empirical methodologies can be used to evaluate the validity and increase our understanding of theoretical and clinically derived psychoanalytic concepts. The historical background of alexithymia and the theoretical framework in which the construct was formulated are presented, after which measurement- and experiment-based approaches to construct validation are described. This is followed by a review of empirical investigations that have yielded evidence that alexithymia is a dimensional personality trait associated with several illnesses of interest to psychoanalysts. Empirical research also supports clinical observations and impressions that individuals with high degrees of alexithymia principally employ primitive defenses, have a limited capacity for empathy, exhibit deficits in mentalization, and do not respond well to traditional interpretive psychotherapies. Also reviewed is empirical research that implicates genetic and environmental/developmental factors in the etiology of alexithymia, in particular childhood trauma and insecure attachments, factors generally associated with deficits in affect development and affect regulation. The clinical relevance of the empirical research findings is discussed in the final section.
The Management Training Industry In the Uk: an Hrd Director's Critique

What passes for management training in the UK is largely atheoretical, delivering undifferentiated prescriptions around a few popular management themes. It persists in this mode despite well-researched practices which can enhance the effectiveness of training. the behaviour of the main actors involved is examined for possible causes of this ‘genre training’ phenomenon. Consideration is given to why management trainers, sponsors of management training and trainees find it preferable – for various but coinciding interests – to favour conformity to training course stereotypes rather than attempt to meet real needs. the pessimistic conclusion is that unless the wide gap between research and application can be narrowed, possibly by senior management making training practitioners more accountable for the return on investment in training, mediocrity in management training will continue.
The Economic Development Impacts of Universities on Regions: Do Size and Distance Matter?

As American colleges and universities have increasingly become involved in economic development since the mid-1980s, there has been a concomitant growth of interest in measuring the impacts of higher education on regional economies. This study examines the influences of 4-year colleges and universities in the United States at the metropolitan level, focusing on the internal and external factors that affect the generation of regional economic development impacts, the spatial extent of the impacts, and separating the effects of different university functions. Knowledge-based university activities, particularly teaching and basic research, are found to have substantial positive effects on regional earnings gains. The greatest impacts occur in small- and medium-sized regions, suggesting that universities may be able to act as a substitute for agglomeration economies. Spatial spillovers across regions are influential as well, indicating a relatively flat spatial gradient of university impacts that stretches to neighboring regions.
Physical Facilities as Determinants of Undergraduate Students' Use of Federal University Libraries in Nigeria

Adequate physical facilities such as furniture and lighting systems are essential for any meaningful academic work to be achieved in a university library. This paper assesses the adequacy and level of physical facilities in federal university libraries in Nigeria to determine the extent to which they affect undergraduate students' use of the university libraries. The study population was 1,453 undergraduates from across Arts, Education, Engineeing, Law, Science, and Social Science faculties in the selected universities and the survey research method was used for the study. The main instrument used for the data collection was a questionnaire. Descriptive statistics such as frequency and percentage tabulation were used in analyzing the data. Results revealed that the reading chairs and tables in Nigerian university libraries are comfortable for reading purposes, though, they are inadequate in number. The result equally revealed that the lighting systems of the university libraries are not bright enough for reading. To enhance the use of the university libraries by the undergraduate students, majority of the respondents indicated the need to improve the number of the reading chairs and tables available in Nigerian university libraries as well as provision of bright lighting systems in the university libraries.