Miracle-dz/UniFAR-FTUs huggingface dataset:
Quantitative maps of groundwater resources in Africa

In Africa, groundwater is the major source of drinking water and its use for irrigation is forecast to increase substantially to combat growing food insecurity. Despite this, there is little quantitative information on groundwater resources in Africa, and groundwater storage is consequently omitted from assessments of freshwater availability. Here we present the first quantitative continent-wide maps of aquifer storage and potential borehole yields in Africa based on an extensive review of available maps, publications and data. We estimate total groundwater storage in Africa to be 0.66 million km3 (0.36–1.75 million km3). Not all of this groundwater storage is available for abstraction, but the estimated volume is more than 100 times estimates of annual renewable freshwater resources on Africa. Groundwater resources are unevenly distributed: the largest groundwater volumes are found in the large sedimentary aquifers in the North African countries Libya, Algeria, Egypt and Sudan. Nevertheless, for many African countries appropriately sited and constructed boreholes can support handpump abstraction (yields of 0.1–0.3 l s−1), and contain sufficient storage to sustain abstraction through inter-annual variations in recharge. The maps show further that the potential for higher yielding boreholes ( > 5 l s−1) is much more limited. Therefore, strategies for increasing irrigation or supplying water to rapidly urbanizing cities that are predicated on the widespread drilling of high yielding boreholes are likely to be unsuccessful. As groundwater is the largest and most widely distributed store of freshwater in Africa, the quantitative maps are intended to lead to more realistic assessments of water security and water stress, and to promote a more quantitative approach to mapping of groundwater resources at national and regional level.
Effects of Dexrazoxane and Amifostine on Evolution of Doxorubicin Cardiomyopathy In Vivo

Doxorubicin is one of the most active drugs in oncology, with cardiotoxicity as a serious side effect of its application. The aim of this study was to investigate dexrazoxane and amifostine impact on the evolution of myocardial changes induced by doxorubicin. BalbC female mice were treated with doxorubicin only (10 mg/kg, single intravenous push), or with dexrazoxane (200 mg/kg, intraperitoneal [ip]) or amifostine (200 mg/kg, ip) 60 mins or 30 mins prior to treatment with doxorubicin, respectively. Blood sampling for determination of conventional serum-marker activity was performed 48 hrs later. The grade of histopathology changes was evaluated by light microscopy 1.5 and 3 months after treatments using the Billingham scoring method. Control groups consisted of nontreated mice. After doxorubicin-only treatment, the grade of heart tissue damage was found to increase in the period between 1.5 and 3 months. A similar but less intense progression was also detected in amifostine-pretreated animals, with significant difference among median Billingham scores between the two time points. The pretreatment with dexrazoxane suspended expansion of tissue lesions in time. Changes in serum enzyme activity revealed two correlations: the greater reduction in alpha-hydroxybutyrate dehydrogenase (α-HBDH) leakage is associated with a lower percentage of damaged tissue, and the creatine kinase to α-HBDH percent of difference ratio being greater than one is correlated with limited spreading of pathological lesions. Our results indicate that the development of doxorubicin-induced heart failure is based on a slow and persistent expansion of pathological process even long after the completion of the treatment. Dexrazoxane has proved to be successful and superior over amifostine against such an evolution of doxorubicin cardiomyopathy.
Institutional Investment Horizons and the Stock Performance of Private Equity Placements: Evidence from the Taiwanese Listed Firms

This study examines how the investment horizon of the institutional shareholders of a firm affects the stock performance of private equity placements. The results show that firms with long-term institutional investors receive significantly positive abnormal returns around the offering announcement. Post-issue stock price underperformance is especially pronounced in firms held by short-term institutional investors. These findings suggest that private placement firms with long-term institutional investors acquire certification and monitoring-related benefits and thus reduce the information asymmetry and entrenchment costs between managers and external investors.
Trade Generation, Reputation and Sell-Side Analysts

This paper examines the trade‐generation and reputation‐building incentives facing sell‐side analysts. Using a unique data set I demonstrate that optimistic analysts generate more trade for their brokerage firms, as do high reputation analysts. I also find that accurate analysts generate higher reputations. The analyst therefore faces a conflict between telling the truth to build her reputation versus misleading investors via optimistic forecasts to generate short‐term increases in trading commissions. In equilibrium I show forecast optimism can exist, even when investment‐banking affiliations are removed. The conclusions may have important policy implications given recent changes in the institutional structure of the brokerage industry.
Spinal antinociceptive synergism between morphine and clonidine persists in mice made acutely or chronically tolerant to morphine.

Morphine (Mor) tolerance has been attributed to a reduction of opioid-adrenergic antinociceptive synergy at the spinal level. The present experiments tested the interaction of intrathecally (i.t.) administered Mor-clonidine (Clon) combinations in mice made acutely or chronically tolerant to Mor. ICR mice were pretreated with Mor either acutely (40 nmol i.t., 8 h; 100 mg/kg s.c., 4 h) or chronically (3 mg/kg s.c. every 6 h days 1 and 2; 5 mg/kg s.c. every 6 h days 3 and 4). Antinociception was detected via the hot water (52.5 degrees C) tail-flick test. After the tail-flick latencies returned to baseline levels, dose-response curves were generated to Mor, Clon, and Mor-Clon combinations in tolerant and control mice. Development of tolerance was confirmed by significant rightward shifts of the Mor dose-response curves in tolerant mice compared with controls. Isobolographic analysis was conducted; the experimental combined ED50 values were compared statistically against their respective theoretical additive ED50 values. In all Mor-pretreated groups, the combination of Mor and Clon resulted in significant leftward shifts in the dose-response curves compared with those of each agonist administered separately. In all tolerant and control groups, the combination of Mor and Clon produced an ED50 value significantly less than the corresponding theoretical additive ED50 value. Mor and Clon synergized in Mor-tolerant as well as in control mice. Spinally administered adrenergic/opioid synergistic combinations may be effective therapeutic strategies to manage pain in patients apparently tolerant to the analgesic effects of Mor.
Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts

ABSTRACT: Deloitte's 2007 PCAOB Part II report identifies, among other issues, concerns related to the audit firm's quality controls with respect to auditing income tax accounts. We investigate whether Deloitte's actions to remediate the PCAOB's concerns are associated with changes to their clients' financial reporting for income taxes. We find that Deloitte's clients increased the reported valuation allowance on deferred tax assets and increased the reported reserve for uncertain tax benefits (UTBs) in response to increased auditor scrutiny over income tax accounts. Additionally, we find that in subsequent periods, Deloitte's clients report valuation allowances and UTB balances that are not significantly different than other annually inspected auditors, consistent with Deloitte changing the quality controls related to audits of income tax accounts after the failed remediation of the 2007 Part II report.
Recent improvements of the SpeeD Romanian LVCSR system

This paper presents the main improvements brought recently to the SpeeD automatic speech recognition system. Several aspects, such as speech and text resources acquisition, noise-robust speech features and feature transforms are discussed. All the updates in our ASR system are accompanied by experimental results illustrating significant improvements: between 30% and 35% relative WER reductions for various case studies (read/spontaneous speech, noisy/clean speech). In the last part of the paper, our ASR system is also compared with Google's ASR system and a brief analysis of the results is presented.
Institutions for Financial Development: What are They and Where Do They Come from?

Among the fundamental causes of long-run economic performance, differences in 'institutions' have received considerable attention in recent years. At the same time, a large body of theoretical and empirical work shows that financial development can have a big effect on economic performance. This raises the more fundamental question as to why some countries have developed financial markets while others do not. This paper reviews the theoretical and empirical research on this issue and shows that one of the channels whereby better institutions may have an effect on economic development is through the consolidation of larger and better financial markets. An issue that is left aside in this paper relates to what regulations and policies lead to better functioning capital markets. At some level, one can think of regulations and policies as particular types of institutions. Nonetheless, institutional problems are deeper causes leading to poor economic performance; bad policies might simply be part of the channels through which they influence performance. Thus, addressing the question of what determines the emergence of 'good' institutions - i.e. institutions that promote financial development - seems particularly important. Recent research providing some answers to this question is also reviewed. Copyright Blackwell Publishers Ltd, 2006.
Foreign Direct Investment and `Spillover' Efficiency Benefits in Canadian Manufacturing Industries.

The existence of indirect economic benefits of foreign direct investment in Canada is investigated for a sample of Canadian manufacturing industries. Estimates of labour productivity in domestically owned plants are constructed and employed as the dependent variable, and various measures of foreign ownership are included among the independent variables in the estimating equations. Labour productivity differences across Canadian-owned plants are found to be positively related to an industry's capital intensity, plant-scale economies, labour quality, average hours worked per employee, and the amount of foreign ownership in an industry. L'investissement direct en provenance de l'etranger et ses efjets de retombee benefiques sur l'efficacite de l'industrie manufacturiere canadienne. L'auteur examine un echantillon d'industries manufacturieres canadiennes pour decouvrir s'il existe trace de benefices economiques indirects de l'investissement direct en provenance de l'etranger. Certains estimes de productivite du travail dans des usines localisees au Canada et possedees par des Canadiens sont construits et utilises comme variables dependantes dans une serie d'equations oiu diverses mesures de propriete etrangere dans l'industrie sont utilisees comme variables independantes. I1 appert que les differuntiels de productivite entre les usines sous controle domestique sont lies directement au degre d'intensite capitalistique de l'industrie, aux economies d'echelle au niveau de l'usine, a la qualite du travail, a la moyenne d'heures de travail par employe et au degre de propriete etrangere dans l'industrie.
Women’s Work, Autonomy, and Birth Control: Evidence From Two South Indian Villages

In this study we contrast two South Indian villages which offer women very different employment opportunities. Many women in Village I roll beedis, which are crude hand-rolled cigarettes. The structure of beedi work was designed to meet the needs of the beedi contractor, but inadvertently it has provided women with substantial autonomy. In Village II very few women work for pay. We argue that these different employment opportunities affect women's autonomy, which in turn influences important demographic outcomes. More precisely, we argue that greater autonomy will increase contraceptive use among women who want no more children. We find strong support for this hypothesis. But, because there are few competing employment opportunities in Village II, women in that Village have received substantially more education than those in Village I. This higher level of education is also associated with greater contraceptive use. Thus, overall, the level of contraceptive use does not vary greatly between villages. More.
The Frontline Provider’s Appearance

Based on a study that compared photographs of models, hotel guests ascribe greater assurance ability to clean-shaven men, and to men and women who smile and are attractive. For unknown reasons, the facial hair effect holds for Caucasian men, but not for African-American men. This study presented photographs of Caucasian men in one set of treatment conditions, and African-American men in another set to compare the two sets of men regarding facial attractiveness, genuine smiling, and effects of facial hair. The theoretical contribution of this research is the identification of the effects of these facial attributes on assurance perceptions. The practical implications of these findings are as follows: (1) Except under special circumstances, hotel firms should not permit their employees to wear beards; (2) hotel firms should incorporate genuine smiling training in their customer service training and should evaluate frontline provider smiling with programs such as mystery shopping; and (3) within appropriate legal and ethical boundaries, hotel firms should put in place, manage, and enforce grooming policies that could influence the facial attractiveness ratings of their employees.
Materiality in the context of audit: the real expectations gap

Purpose - This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports, auditee managements, suppliers to the market for audit services and auditing standard setters and regulators. Design/methodology/approach - This paper reports findings arising from face-to-face office interviews with individuals representing identified groups of stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The interviews canvassed many issues related to audit as part of a larger project entitled “The future of audit”. Findings - In general, stakeholders perceive that the concepts involved in audit materiality are not well understood and they point to the difficulty in providing educative materiality about it, especially in relation to qualitative materiality, to retail investors in particular. There are mixed views as to whether the actual level of tolerable error, as per one of the meanings of materiality in the audit space, should be disclosed, with some feeling that it might be detrimental or dangerous. Practical implications - If incremental information about materiality is to be disclosed, the issue of where, what to whom, by whom and when arise. Various suggestions are made by stakeholders in respect of these questions. Originality/value - The paper concludes by drawing from the insights gained by the authors through the comments of participant stakeholders to make recommendations that deal with the issue of audit materiality.
Local Perceptions and Responses to Climate Change and Variability: The Case of Laikipia District, Kenya

Agricultural policies in Kenya aim to improve farmers’ livelihoods. With projected climate change, these policies are short of mechanisms that promote farmers’ adaptation. As a result, smallholders are confronted with a variety of challenges including climate change, which hinders their agricultural production. Local knowledge can be instrumental in assisting smallholders to cope with climate change and variability. In this paper, we present empirical evidence that demonstrates local knowledge, perceptions and adaptations to climate change and variability amongst smallholders of Laikipia district of Kenya. A Palmer Drought Severity Index (PDSI) calculated for one station is compared with smallholders’ perceptions. Data was collected using qualitative and quantitative methods in Umande and Muhonia sub-locations. Qualitative data included 46 transcripts from focus group discussions and key informant interviews. Quantitative data is derived from 206 interviewees. We analyzed qualitative and quantitative data using Atlas-ti and SPSS respectively. According to smallholders’ perceptions, climatic variability is increasingly changing. Local perceptions include decreasing rainfalls, increasing temperatures, increasing frosts and increasing hunger. The PDSI shows a trend towards severe droughts in the last four decades, which is in accordance with farmers’ perceptions. Smallholders use a combination of coping and adaptation strategies to respond to variability, including, among others, diversification of crop varieties, migration and sale of livestock. Significant relationships exist between drought perceptions and some adaptations such as migration and sale of livestock. Farmers have an in-depth knowledge of climatic variability, which they use to inform their coping and adaptation strategies. Knowledge of climatic perceptions and adaptations are vital entry points for decision makers and policy makers to learn how and where to enhance the adaptive capacity of smallholders in rainy and drought periods.
Quality-corrected price indices: the case of the Dutch new passenger car market, 1990–1999

Market dynamics and technological developments constitute a major challenge to the proper measurement of the price evolution of durable goods. In this study, hedonic methods are used to estimate quality-corrected price indices of new passenger cars in the Netherlands, 1990–1999. Use is made of a huge set of price, quantity and quality information about 11,000 car models, obtained from different sources. During the observation period the nominal price level of all available car models increased about 20% on average, while the shares of car models with airbags, tinted glass and power steering increased from almost nothing to about 90%. Matched model price indices and the official CPI for new passenger cars, which partially account for quality-adjustments, estimate the price increase to be equal to 10.6–14.2% respectively 11.2% for the 1990–1999 period. By contrast, the hedonic Fisher-like price indices based on the preferred annually estimated brand-weighted semi-log hedonic model, lead to price changes varying from + 2.3% to − 3.4% (depending on the choice of weight variable, and the use of fixed or varying reference periods in the index construction) and thereby fall 8.9 to 14.6 percentage points below the official figures, over the period 1990–1999. The pooled adjacent-years model holds an intermediate position with a predicted quality-corrected price decrease of 1.8% over the observation period, which is 13.0 points below the CPI.
the Urban Creative Economy Rethinking the Creative City : The Role of Complexity, Networks and Interactions in

This article engages with the current research and debate about the creative city and the importance of cultural infrastructure in contemporary cities. It argues that much of the focus has been around the investment of cities in specific regeneration projects or flagship developments rather than addressing the nature of the infrastructure, networks and agents engaging in the city’s cultural development. The complexity theory and its associated principles can provide a new understanding of the connection between the urban space and the systems of local cultural production and consumption. Drawing on interviews with creative practitioners in the North East region of England, the paper argues that the cultural development of a city is a complex adaptive system. This finding has implications for both policy-makers and academic research. It emphasises the importance of micro interactions and networks between creative practitioners, the publicly supported cultural sector and the cultural infrastructure of the city. of competition between cities. The focus of economic strategies and policy has been on what a city should have in order to be or to become ‘creative’. These policies are often replicated without taking into consideration the distinctive aspects of places and circumstances. Authors have described the cultural dynamics of cities from different perspectives. Some have focused on cultural consumption (Jones and Wilks-Heeg, 2004; Molotch, 1996) and
Amortized Cost for Operating Lease Assets

SYNOPSIS: A proposed accounting standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) would require firms to recognize many more lease assets than are currently required and to amortize those assets on a straight-line basis. A number of respondents to the exposure draft argue that the “front-loading” of lease expense resulting from straight-line amortization would not reflect the economics of the lease assets. This study compares straight-line amortization with the most-often cited alternative, present value amortization. First, we illustrate by example that under stylized conditions, present value amortization provides information that more faithfully represents the future cash flows of lease assets than straight-line amortization. Second, for a large subset of firms that are more likely to conform to the stylized conditions in our example, we find that investors value those firms as though the lease assets are capitalized and a.
The Production and Inventory Behavior of the American Automobile Industry

Understanding inventory movements is central to an understanding of business cycles. This paper presents an empirical study of the behavior of inventories in the automobile industry. It finds that inventory behavior is well explained by the assumption of intertemporal optimization with rational expectations. The underlying cost structure appears to have substantial costs of changing production as well as substantial costs of being away from target inventory, thelatter being a function of current sales. Given this cost structure, whether inventory behavior is stabilizing or destabilizing depends on the characteristics of the demand process. In the automobile industry, inventory behavior is destabilizing: the variance of production is larger than the variance of sales.
HOUSEHOLDS: AN EMPIRICAL INVESTIGATION

This article uses models of irreversible investment under uncertainty to examine the investment and abandonment behavior of poor rural households. It considers the decision of Ugandan coffee-farming households to invest in or abandon coffee trees.The observed levels of investment and abandonment are found to be consistent with models of investment that allow for irreversibility, uncertainty, fixed costs, and liquidity constraints. The findings highlight the importance of addressing volatility, irreversibility, fixed costs, and liquidity constraints in order to increase households’ responsiveness to changes in the fundamentals and to enable households to recover from shocks to their capital stock.