Miracle-dz/UniFAR-FTUs huggingface dataset:
The voluntary reporting of intellectual capital

Purpose – The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels.Design/methodology/approach – The study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. Content analysis is used to collect data.Findings – Levels of voluntary IC disclosure are found to be low and in qualitative rather than quantitative form in both locations. Disclosure level is positively related to company size, a finding that is consistent with the previous literature on voluntary reporting.Research limitations/implications – External validity may be compromised somewhat by the relatively small sample size. Managers are not observed in .
Credit Traps and Credit Cycles

We develop a simple macroeconomic model of credit market imperfections with heterogeneous investment projects. The projects differ in productivity, the investment requirement, and the severity of agency problems behind the borrowing constraints. A movement in borrower net worth shifts the composition of the credit between projects with different productivity levels, thereby causing endogenous investment-specific technological change. Furthermore, such endogenous technological change in turn affects borrower net worth. These composition effects could give rise to credit traps, credit collapse, leapfrogging, credit cycles, and growth miracles in the dynamics of the aggregate investment and borrower net worth. (JEL E22, E44, O33)
Household Chemicals Poisoning Admissions in Zimbabwe's Main Urban Centres

1 A retrospective analysis to evaluate the epidemiology of poisoning by household chemicals based on admissions at Zimbabwe's six main urban hospitals over a 10-year period (1980-1989) was performed. 2 A total of 1192 household chemicals poisoning cases were recorded, and this constituted 20% of all poisoning cases (6018) recorded during the study period. 3 The 0-5 year age group constituted the majority of cases (61.3%), then the 16-25 and 26-30 year age groups accounting for 11 % and 5.2% respectively. 4 The sex distribution showed that 43.7% were females. 5 Most incidences were accidental (66.8%). Suicides and/or parasuicides accounted for 19%. 6 Mortality was recorded at 13% and most of the deaths were suicides. 7 Paraffin (Kerosene) was the most common poisoning agent accounting for 68% of the cases. This was followed by rat poisons (5.8%), bleaches (5.1 %) and caustic soda (3.3%). 8 The incidence of poisoning with household chemicals could be reduced by health education directed to parents emphasising the importance of safe storage of paraffin and other household chemicals, and by legislation to stop retailers selling paraffin for domestic use in second-hand containers.
Effect of plane of nutrition and age on carcass maturity of sheep.

One hundred twenty ewe and wether lambs were fed high (76% TDN, 12.3% crude protein) or low (70.6% TDN, 16.1% crude protein) energy diets and slaughtered at average ages of 261, 356 or 469 d. High planes of nutrition for lambs at 356 or 469 d of age resulted in heavier carcasses, thicker fat depth and higher flank streaking scores compared to lambs fed low planes of nutrition. Rib bone, break joint and overall maturity scores were not influenced (P greater than .05) by diet. Metacarpal and metatarsal bones from lambs fed high planes of nutrition were slightly longer and heavier and required more force to break (P less than .05) compared with bones from lambs fed low planes of nutrition. The majority of the ewes fed high or low planes of nutrition had fused growth plates and possessed spool joints by 469 d; none of the wethers had spool joints. An additional 27 wethers were slaughtered at an average of 480, 578 or 662 d. Rib bone, break joint and overall maturity scores were not different (P greater than .05) for animals fed the high or low energy diets, but bone weight and shaft break force values were higher for those fed high energy diets. At 662 d of age, only 20% of the wethers on each dietary regimen possessed fused growth plates. Overall, plane of nutrition in market-weight lambs and yearlings had very little influence on the presence or absence of a break joint or on other bone maturity scores. (ABSTRACT TRUNCATED AT 250 WORDS)
Potentially inappropriate prescribing including under-use amongst older patients with cognitive or psychiatric co-morbidities.

OBJECTIVE the study aimed to determine the prevalence of and risk factors for inappropriate prescribing (IP) and prescribing omission (PO) in elderly with mental co-morbidities. PARTICIPANTS One hundred fifty consecutive inpatients with mental co-morbidities hospitalised for acute medical illness (mean age 80 +/- 9, 70% of women) were considered for the study. MEASUREMENTS IP and PO were prospectively identified according to STOPP/START criteria at hospital admission. RESULTS over 95% were taking >or=1 medication (median = 7) which amounted to 1,137 prescriptions. The prevalence of IP was 77% and PO was 65%. The most frequent encountered IP concerned drugs adversely affecting fallers (25%) and antiaggregants therapy without atherosclerosis (14%). PO concerned antidepressants with moderate/severe depression (20%) and calcium-vitamin D supplementation (18%). Independent predictors for IP were increased number of concomitant drugs (odds ratio [OR] 1.54, 95% confidence interval [CI] 1.13-1.89), being cognitively impaired (OR 1.83, 95% CI 1.55-2.24), and having fallen in the preceding 3 months (OR 2.03, 95% CI 1.52-2.61) or hospitalised in the preceding year (OR 1.09, 95% CI 1.02-1.23). Concerning PO, psychiatric disorder (OR 1.64, 95% CI 1.42-2.01) and increase level of co-morbidities (OR 1.79, 95% CI 1.48-1.99) were identified. Living in an institutional setting was a predictive maker for both IP (OR 1.45, 95% CI 1.27-1.74) and PO (OR 1.67, 95% CI 1.32-1.91). CONCLUSION IP and PO were highly prevalent raising the need of a greater health literacy concerning geriatric conditions in non-geriatrician practitioners who care elderly as well as in the community, in hospital and institutional settings for improving quality and safety in prescribing medication.
Test–retest bias, reliability, and regression equations for neuropsychological measures repeated over a 12–16-week period

The interpretation of neurobehavioral change over time requires knowledge of the test–retest characteristics of the measures. Without this information it is not possible to distinguish a true change (i.e., one reflecting the occurrence or resolution of an intervening process) from that occurring on the basis of chance or systematic bias. We tested a group of 72 healthy young to middle aged adults twice over a 12-to-16-week interval in order to observe the change in scores over time when there was no known intervention. The test battery consisted of seven commonly used cognitive measures and the Profile of Mood States (POMS). Test–retest regression equations were calculated for each measure using initial performance, age, education, and a measure of general intellectual function (Wonderlic Personnel Test) as regressors. Test–retest correlations ranged from . 39 (POMS Fatigue) to . 89 (Digit Symbol). Cognitive measures generally yielded higher correlations than did the POMS. Univariate regressions based only on initial performance adequately predicted retest performance for the majority of measures. Age and education had a relatively minor influence. Practice effects and regression to the mean were common. These test–retest regression equations can be used to predict retest scores when there has been no known intervention. They can also be used to generate statistical statements regarding the significance of change in an individual's performance over a 12-to-16-week interval. (JINS, 2001, 7, 597–605.)
Dynamic simulation and environmental policy analysis: beyond comparative statics and the environmental Kuznets curve

This paper presents a dynamic simulation model for the quantitative analysis of environmental policy, incorporating key features of technical progress in abatement and an explicit role for policy in determining costs and pollution over time. The model is used to develop scenarios for PM, SO2, and CO2 abatement in developing countries, and the results are compared with those that emerge from studies of Environmental Kuznets Curves (EKC) of economic growth and pollution. The latter, by neglecting the roles of policy and technical progress in pollution abatement, underestimate dramatically the possibilities for countries to reduce pollution while raising incomes. Copyright 2001 by Oxford University Press.
Conservatism, Growth and the Role of Accounting Numbers in the Equity Valuation Process

This study extends our understanding of the impact that conservative accounting has on the equity valuation role of firms' summary accounting numbers. In particular, I evaluate the effect of conservative accounting for research and development (R&D) and past growth in R&D on the relation between aggregate earnings (deflated by price) and contemporaneous stock return and the usefulness of earnings and equity book values for developing estimates of equity market value. I find that the capitalization of R&D improves the value relevance of aggregate earnings only for firms with high past growth in R&D. Moreover, the deleterious effects of the conservative treatment of R&D on the value relevance of estimates of equity market value based on the discounted residual income model are increasing in the level of past growth in R&D. My results contribute to the extant literature by providing more precise evidence regarding the magnitude of the benefits (in terms of value relevance) associated with capitalizing R&D costs. In addition, my results provide us with a deeper understanding of how accounting measurement rules and firms' economic fundamentals interact to determine the valuation role of firms' financial statement numbers.
The relationship between heart rate and oxygen uptake during non-steady state exercise

In this study the validity of using heart rate (HR) responses to estimate oxygen uptake ([Vdot]O2) during varying non-steady state activities was investigated. Dynamic and static exercise engaging large and small muscle masses were studied in four different experiments. In the first experiment, 16 subjects performed an interval test on a cycle ergometer, and 12 subjects performed a field test consisting of various dynamic leg exercises. Simultaneous HR and [Vdot]O2 measurements were made. Linear regression analyses revealed high correlations between HR and [Vdot]O2 during both the interval test (r= 0.90±0.07) and the field test (r= 0.94±0.04). In the second experiment, 14 non-wheelchair-bound subjects performed both an interval wheelchair test on a motor driven treadmill, and a wheelchair field test consisting of dynamic and static arm exercise. Significant relationships were found for all subjects during both the interval test (r = 0.91±0.06) and the field test (r= 0.86±0.09). During non-steady state exercise using both arms and legs in a third experiment, contradictory results were found. For 11 of the 15 subjects who performed a field test consisting of various nursing tasks no significant relationship between HR and [Vdot]O2 was found (r= 0.42±0.16). All tasks required almost the same physiological strain, which induced a small range in data points. In a fourth experiment, the influence of a small data range on the HR-[Vdot]O2 relationship was investigated: five subjects performed a field test that involved both low and high physiological strain, non-steady state arm and leg exercise. Significant relationships were found for all subjects (r = 0.86±0.04). Although the r-values found in this study were less than under steady state conditions, it can be concluded that [Vdot]O2 may be estimated from individual HR-[Vdot]O2 regression lines during non-steady state exercise.
Complex Problem Solving in Teams: The Impact of Collective Orientation on Team Process Demands

Complex problem solving is challenging and a high-level cognitive process for individuals. When analyzing complex problem solving in teams, an additional, new dimension has to be considered, as teamwork processes increase the requirements already put on individual team members. After introducing an idealized teamwork process model, that complex problem solving teams pass through, and integrating the relevant teamwork skills for interdependently working teams into the model and combining it with the four kinds of team processes (transition, action, interpersonal, and learning processes), the paper demonstrates the importance of fulfilling team process demands for successful complex problem solving within teams. Therefore, results from a controlled team study within complex situations are presented. The study focused on factors that influence action processes, like coordination, such as emergent states like collective orientation, cohesion, and trust and that dynamically enable effective teamwork in complex situations. Before conducting the experiments, participants were divided by median split into two-person teams with either high (n = 58) or low (n = 58) collective orientation values. The study was conducted with the microworld C3Fire, simulating dynamic decision making, and acting in complex situations within a teamwork context. The microworld includes interdependent tasks such as extinguishing forest fires or protecting houses. Two firefighting scenarios had been developed, which takes a maximum of 15 min each. All teams worked on these two scenarios. Coordination within the team and the resulting team performance were calculated based on a log-file analysis. The results show that no relationships between trust and action processes and team performance exist. Likewise, no relationships were found for cohesion. Only collective orientation of team members positively influences team performance in complex environments mediated by action processes such as coordination within the team. The results are discussed in relation to previous empirical findings and to learning processes within the team with a focus on feedback strategies.
Policy Regimes and the Persistence of Wage Inflation and Unemployment

This paper uses time-varying parameter estimation techniques to discover whether the exchange-rate mechanism (ERM) member countries experienced a regime change to a lower degree of persistence for both wage inflation and unemployment in the 1980s. The results show that the persistence of wage inflation may have changed over the 1980s for some countries, but that this experience was not unique to ERM membership (although the time profile of the persistence parameter for some ERM member countries corresponds with policy shifts related to ERM membership). Furthermore, only a few countries show a decline in the persistence of unemployment in the 1980s. Copyright 1998 by Blackwell Publishers Ltd and The Victoria University of Manchester
Do Small and Medium Sized Enterprises Match Their Assets and Liabilities? Evidence from Portugal

For small and medium-sized enterprises, various types of debt are not identical. There are specific costs and benefits associated with each funding source. We argue that the asset and liability sides of the balance sheet are interrelated. Specifically, we hypothesize that firms match specific assets with a specific set of liabilities. We test our theory using a unique sample of Portuguese firms for the years 1990-2000. Our data set identifies various short-term and long-term funding sources, as well as the uses of these funds to purchase various assets. Our results reject independence between the two sides of the balance sheet — suggesting that small and medium-sized firms in Portugal do indeed match specific assets with specific liabilities. The implication for financial theory is that each asset or project may have a different weighted average cost of capital. That is, there is no single weighted average cost of capital fora typical small to medium-sized firm.
Epigenetic Control of the Host Gene by Commensal Bacteria in Large Intestinal Epithelial Cells*

Background: Intestinal epithelial cells (IECs) express low levels of TLR4 and are hyporesponsive to commensal bacteria. Results: TLR4 gene is methylated in IECs, and this process is dependent on commensal bacteria in the large intestine. Conclusion: Commensal bacteria control epigenetic modification of the host gene. Significance: This study shows a novel mechanism underlying the maintenance of intestinal symbiosis. Intestinal epithelial cells (IECs) are continuously exposed to large numbers of commensal bacteria but are relatively insensitive to them, thereby averting an excessive inflammatory reaction. We have previously reported that the hyporesponsiveness of a human IEC line to LPS was primarily the result of a down-regulation of TLR4 gene transcription through epigenetic mechanisms. In the present study we show that DNA methylation in the 5′ region of the TLR4 gene is significantly higher in IECs than in splenic cells in vivo. The methylation was shown to be dependent on the differentiation state of the IECs, as the differentiated IEC population that expressed higher levels of intestinal alkaline phosphatase (IAP) also displayed greater methylation and lower expression of the TLR4 gene than the undifferentiated population. The IAPhigh, differentiated population also showed less abundant expression of CDX2, the transcription factor required for the development of the intestine, than the IAPlow, undifferentiated population. Overexpression of CDX2 in an IEC line decreased the methylation level of the TLR4 gene, increased transcriptional promoter activity of the gene, and increased responsiveness to the TLR4 ligand. Furthermore, the methylation level of the TLR4 gene was significantly lower in IECs of the large intestine of germ-free mice than in those of conventional mice, whereas the level in IECs of the small intestine was almost equal between these mice, indicating that commensal bacteria contribute to the maintenance of intestinal symbiosis by controlling epigenetic modification of the host gene in the large intestine.
Enhancing the commitment to service quality through developmental and rewarding systems: CSQ consistency as a moderator

This research integrated value congruence and person–environment fit theories into a validation of the effects of developmental and reward-based interventions on frontline service employees' commitment to service quality (FLSE CSQ). Based on a dyad survey conducted in 36 Starbucks stores in Taipei, the results reveal that formal training, coaching and rewards have positive relationships with FLSE CSQ. Moreover, FLSE CSQ is positively related to job satisfaction, commitment to the organisation, job performance and organisational citizenship behaviours (OCBs). The associations of development interventions and rewards with FLSE CSQ and the relationships of FLSE CSQ with job performance and OCBs are significantly stronger when the consistency of CSQ is high.
Quinolone Efflux Pumps Play a Central Role in Emergence of Fluoroquinolone Resistance in Streptococcus pneumoniae

ABSTRACT The preferential use of older antimicrobial agents is, in general, sound public health policy and is meant to maintain susceptibility to newer agents. In the case of fluoroquinolones, however, this strategy is flawed and may actually hasten the spread of Streptococcus pneumoniae strains resistant to newer members of the class. In a mouse thigh infection model, we were unable to isolate clones of pneumococci resistant to the newer fluoroquinolone levofloxacin at 2 × or 4 × the baseline MIC. An initial exposure in vivo to the older agent, ciprofloxacin, allowed straightforward selection of clones resistant to levofloxacin in a subsequent experiment. The original ciprofloxacin exposure generated clones without changes in the parC/E and gyrA/B quinolone target sites almost exclusively but did allow overexpression of a reserpine-responsive pump. While this caused only minimal change in the levofloxacin MIC (0.6 mg/liter to 0.8 mg/liter), it allowed a major change in the mutational frequency to resistance for levofloxacin (<1/108.5 to approximately 1/104.5), which allowed levofloxacin-resistant clones to be isolated in a subsequent in vivo experiment. The reason underlying ciprofloxacin's propensity to select for pump-overexpressed clones is likely related to its hydrophilicity. To preserve the susceptibility of Streptococcus pneumoniae to newer members of the class of quinolones, use of ciprofloxacin for community-acquired respiratory infections should be minimized.
"Sensitization": is there a cure?

In Volume 3(3) of Pain Medicine , Drs. Harbut and Correll present a detailed description of a patient with a nine year history of lower extremity CRPS I, who was successfully treated with sub-anesthetic doses of continuous intravenous ketamine infusion [1]. The patient remains apparently pain free with functional restoration since the time of intervention. This case is striking because of the complete remission of symptoms in an individual who had been seriously disabled by CRPS and had responded only minimally to multiple earlier interventions. Severe ongoing, paroxysmal and/or evoked pain is one of the most disabling symptoms of Complex Regional Pain Syndrome, Type I (CRPS I) also known as Reflex Sympathetic Dystrophy (RSD). The complexity of presenting symptoms has resulted in difficulty establishing appropriate standardized, reliable diagnostic criteria, which could then potentially decrease inter-rater variability, leading to homogeneity in sample populations for study. Routine use of such criteria would constitute an important methodological advance in promoting studies to better analyze the underlying pathomechanism of the disease as well as the effectiveness of various treatment protocols. The complexity of CRPS I results from one or a combination of factors, which are described below: 1. The discrepancy between the type, magnitude and, at times, location of the inciting event to the extent and distribution of the CRPS findings. Essentially any injury, even as trivial as a transcutaneous angiocatheter placement, can potentially result in severe CRPS symptom expression involving much of the affected extremity. CRPS contradicts the common human perception that type, extent and location of an injury is directly related to the ensuing damage including the “site & size” of subjective complaints and clinical findings; this is a common misperception with major psychosocial and medical consequences. 2. Co-expression of multiple symptom categories [2-4]; i.e., simultaneous presence of autonomic, sensory, motor, dystrophic …