Miracle-dz/UniFAR-FTUs huggingface dataset:
Ex Ante Incentives for Earnings Management and the Informativeness of Earnings

This study examines the relation between "ex ante" incentives of insurance managers to engage in earnings management to meet regulatory standards and the informativeness of earnings. This study extends prior research by simultaneously examining the effects of earnings management and uncertainty about earnings as suggested by Collins and DeAngelo (1990) and Imhoff and Lobo (1992). Results from a sample of 375 quarterly earnings announcements of 41 property and liability insurers during the period 1989 to 1992 support the hypothesis that when managers' incentives for earnings management are high, earnings announcements are less informative to investors (even after controlling for uncertainty associated with exposure to large-scale catastrophes). Robustness tests suggest that our results are not attributable to firm size, time period effects, firm effects, accounting estimation error, or financial distress risk. These results are consistent with investors using publicly available information to predict P-L insurance managers' "ex ante" incentives to manage earnings to meet regulatory standards, and that they use this information in forming their beliefs about earnings quality. Copyright Blackwell Publishers Ltd 1999.
Regulation of Sertoli cell function by thyrotropin.

The effects of FSH on Sertoli cells are well documented; however, only recently has TSH been directly implicated in reproductive function. The purpose of this investigation was to test the effects of TSH on androgen binding protein (ASP) and plasminogen activator (PA) secretion by cultured rat Sertoli cells. The results of this investigation demonstrate similar dose-response patterns of ABP secretion with rat FSH and TSH, and human, ovine, and bovine TSH. No effect was observed with rat LH when used in identical doses. Rat TSH and FSH also stimulated PA secretion, but no similar effect was observed with rat LH. These finding further support the hypothesis that TSH has a direct role in male reproductive function, and indicate that Sertoli cells are the primary testicular site of action for this hormone.
Symmetrical Arterial Occlusion of Upper Extremities, Head, and Neck

The portal-vein obstruction may * be extrahepatic (12 cases) or intrahepatic as a result FIG. 6. -Diagram of the operation of of cirrhosis (56 portal-systemic exchange. cases). A cirrhotic liver is not necessarily associated with Banti's syndrome, but the conditions overlap to such an extent that it is advisable, in the present state of our knowledge, to consider them as one group. The indications for operation are (a) gastrooesophageal haemorrhage; (b) hypersplenism; (c) ascites, after medical treatment has failed; and (d) associated conditions, such as biliary obstruction. When the liver is normal or only mildly cirrhotic the operation of splenectomy (to remove the overactive spleen) and spleno-renal anastomosis (to reduce the portal venous pressure) gives excellent results, provided that (a) the splenic vein is patent, and (b) the veins are of sufficient size. Portal venography is of great value in demonstrating the exact state of the portal venous tree. In the case of one patient with extrahepatic obstruction who had no available splenic vein, resection of the lower 4 in. (10 cm.) of the oesophagus and proximal two-thirds of the stomach has proved successful. Porta-caval anastomosis provides an alternative and most efficient method of reducing portal venous pressure, and is clearly indicated for gastro-oesophageal haemorrhages in the absence of hypersplenism. Portal-systemic venous anastomosis should be done early in the course of the disease because it is hazardous in cases of advanced cirrhosis. Careful clinical and biochemical assessment is necessary to select cases suitable for this operation. Those that survive are much improved. All venous anastomoses should be done by the suture method, with intima-to-intima approximation. For the advanced cirrhotic patients who are considered unsuitable for a shunt the operation of common hepatic and splenic arterial ligation offers hope. The case histories of a complete consecutive series of 68 patients are set out in tables, in which an attempt has been made to relate the underlying cause, the symptoms, and the duration of the disease to the treatment and the result. Cirrhosis in the terminal stages has not responded to any form of treatment. A method of replacing the portal blood flow to the liver is briefly described, but this operation failed in four cases.
Competitive in vivo proliferation of foetal and adult haematopoietic cells in lethally irradiated mice

The relative proliferative capacity of haematopoietic cell populations derived from 22‐week‐old adult bone marrow and 14–18 day foetal liver has been studied in lethally irradiated syngeneic recipients by means of chromosome markers. Although starting at a disadvantage in terms of the number of colony‐forming units (stem cells) injected, the foetal liver‐derived populations steadily increased their relative numbers in the myeloid and lymphoid tissues over a period of several weeks until a plateau was reached. It is suggested that stem cells in foetal liver have, on average, a higher intrinsic capacity for self‐renewal than do those in bone marrow, and that this capacity falls to the adult level within about ten weeks of transfer.
Marketing Interactions in Subsistence Marketplaces: A Bottom-Up Approach to Designing Public Policy

In many developing countries, buyer–seller exchange among the poor occurs mainly in unique, socially embedded environments that are essentially informal markets. This article describes the findings of an in-depth, in situ study of an informal-economy subsistence marketplace in South India. Through interviews with consumers and owners of survivalist microenterprises, the authors identify seven themes that characterize the subsistence marketplace context, buyer–seller interactions within them, and specific elements of exchange. Drawing on these findings, along with theories of social capital and consumption in poverty, they make the case that business policy in developing countries should aim to empower subsistence entrepreneurs and consumers, embrace emergent solutions, help build bridges between informal and formal economies, and adopt a bottom-up orientation to policy development. The study's findings offer important insights into policy that can help microenterprises of the informal economy become engines of economic growth in these countries.
Cyclic electron transport through photosystem I

Ferredoxin (Fd)-dependent cyclic electron transport through photosystem I (PSI) was first discovered to be cyclic photophosphorylation coupled with ATP synthesis in the chloroplast. Although pioneer studies provided important information, the physiological significance of this electron transport has been underestimated in C3 plants. The discovery that the Arabidopsis pgr5 (proton gradient regulation) mutant shows impaired Fd-dependent cyclic electron transport was the first piece of evidence of molecular-scale information on this electron transport pathway and its physiological function. The recent advance of techniques for measuring the activity of cyclic electron transport in vivo has allowed a re-evaluation of its activity using wild type and pgr5. In this review, we discuss the major role played by Fd-dependent cyclic electron transport, especially in 1) induction of thermal dissipation, 2) contribution to ATP synthesis and 3) photoprotection of PSI.
Small firm training: just meeting the day-to-day needs of the business

Purpose – The purpose of this paper is to explore what the attitudes of small firm owner-managers are to developing the skills of their key resources and then examine how these and other factors affect owner-managers’ preferences for training these employees. Design/methodology/approach – This study of training in small road transport firms in West Australia is cast in light of the literature on human resource management in small firms underpinned by insights drawn using the resource based view of the firm. Small firms (less than 20 people) dominate this industry, while the increasing freight task, and extreme distances between West Australian ports, towns and mines highlight this sectors’ importance. Survey results from 39 small road transport firms and interviews with nine owner-managers are analysed. Findings – Legislative, regulatory and licensing requirements were shown to be a key determinant of skills development. Employers ensured that basic standards for employee certification and qualification w.
The small-molecule VEGF receptor inhibitor pazopanib (GW786034B) targets both tumor and endothelial cells in multiple myeloma

A critical role for vascular endothelial factor (VEGF) has been demonstrated in multiple myeloma (MM) pathogenesis. Here, we characterized the effect of the small-molecule VEGF receptor inhibitor pazopanib on MM cells in the bone marrow milieu. Pazopanib inhibits VEGF-triggered signaling pathways in both tumor and endothelial cells, thereby blocking in vitro MM cell growth, survival, and migration, and inhibits VEGF-induced up-regulation of adhesion molecules on both endothelial and tumor cells, thereby abrogating endothelial cell-MM cell binding and associated cell proliferation. We show that pazopanib is the first-in-class VEGF receptor inhibitor to inhibit in vivo tumor cell growth associated with increased MM cell apoptosis, decreased angiogenesis, and prolonged survival in a mouse xenograft model of human MM. Low-dose pazopanib demonstrates synergistic cytotoxicity with conventional (melphalan) and novel (bortezomib and immunomodulatory drugs) therapies. Finally, gene expression and signaling network analysis show transcriptional changes of several cancer-related genes, in particular c-Myc. Using siRNA, we confirm the role of c-Myc in VEGF production and secretion, as well as angiogenesis. These preclinical studies provide the rationale for clinical evaluation of pazopanib, alone and in combination with conventional and novel therapies, to increase efficacy, overcome drug resistance, reduce toxicity, and improve patient outcome in MM.
Leader-following consensus control of multi-agent systems with communication delays & random packet loss

The objective of this paper is to develop a novel consensus control algorithm for multi-agent systems (MAS) experiencing constant and time-varying communication delays along with random packet data loss. The topology of the communication network of the system is modeled by an algebraic graph theory. The multi-agent dynamics is based on double integrator systems in discrete time domain. Bernoulli distribution principle is applied to system dynamics in order to deal with the uncertain packet data loss. The sufficient conditions for the stabilization of controller are formed by using Lyapunov-based methodologies and linear matrix inequalities (LMIs) techniques. The feasibility of the generated LMIs are analyzed to verify the stability of controller design. The control gain of the system is calculated if the solution of LMIs lie within the feasibility region, which ensures the MAS to achieve consensus. Simulation results with three agents are shown to verify the consensus of the proposed system.
Influence of different vegetation types on saturated hydraulic conductivity in alluvial topsoils

In the Paríž creek catchment (southwestern part of Slovakia), the influence of different vegetation types on selected soil properties in alluvial topsoils was studied. Specifically, the effect on saturated hydraulic conductivity considered as indicator of water transport process and the effect on soil bulk density considered as indicator of soil structure were analysed. Due to the mutual influence of plant roots on soil properties, the root biomass was also estimated and its relationship to the studied soil properties was explored. Reed and tall-sedge wetlands and alluvial wet meadows represented the studied vegetation types. Adjacent arable lands (former grasslands) with corn were included for comparison. In total, 64 samples were used for comparative analysis. A standard methodology for measurement of the saturated hydraulic conductivity, the so-called falling head technique was used on 250 cm3 soil cores. Undisturbed soil samples were taken from the depth of 5 cm. Analysis of variance, mutual comparison of mean values and correlation matrix were used for statistical analyses. Measurements showed significantly higher values of saturated hydraulic conductivity for topsoils in wetlands (6.2 m day−1 on average) compared to mown grasslands (1.47 m day−1) and arable land (0.79 m day−1). The results indicated a specific significance of wetlands in relation to water transport processes in alluvial topsoils.
The Cyclic Adenosine Monophosphate-dependent Protein Kinase (PKA) Is Required for the Sustained Activation of Mitogen-activated Kinases and Gene Expression by Nerve Growth Factor*

Induction of neuronal differentiation of the rat pheochromocytoma cell line, PC12 cells, by nerve growth factor (NGF) requires activation of the mitogen-activatedprotein (MAP) kinase or extracellular signal-regulated kinase (ERK). cAMP-dependent protein kinase (protein kinase A (PKA)) also can induce differentiation of these cells. Like NGF, the ability of PKA to differentiate PC12 cells is associated with a sustained activation of ERKs. Here we show that maximal sustained activation of ERK1 by NGF requires PKA. Inhibitors of PKA partially blocked activation of ERK1 by NGF but had no effect on activation of ERK1 by EGF. Inhibition of PKA also reduced the ability of NGF and cAMP, but not EGF, to activate the transcription factor Elk-1, reduced the induction of both immediate early and late genes after NGF treatment, and blocked the nuclear translocation of ERK1 induced by NGF. We propose that PKA is an important contributor to the activation of ERK1 by NGF and is required for maximal induction of gene expression by NGF.
Progress Towards Gender Democracy in UK Unions 1987–2012

This article provides a detailed chronological account of the extent of overall change in women's representation in UK unions' structures of democracy and in unions' adoption of gender equality (GE) strategies over a 25-year period (1987–2012). The findings reveal huge progress towards gender proportionality and towards getting women's concerns on the union agenda. The evidence strongly suggests that at least in part this progress can be attributed to the wide range of GE strategies increasingly adopted over the period. However, the article exposes persistent gaps and warns against regarding the union gender democracy project as finished business.
Protection for Sale

We develop a model in which special interest groups make political contributions in order to influence an incumbent government's choice of trade policy. In the political equilibrium. the interest groups bid for protection, and each group's offer is optimal given the offers of the others. The politicians maximize their own welfare. which depends on the total amount of contributions collected and on the aggregate welfare of voters. We study the structure of protection that emerges in political equilibrium and the equilibrium contributions that are made by the different industry lobby groups. and show why these groups may in some cases prefer to have the government use trade policy to transfer income rather than more efficient means. We also discuss how our framework might be extended to include endogenous formation of lobby groups. political competition between incumbents and challengers. and political outcomes in a multicountry trading system.
A Language for Particle Interactions in Rule 54 and Other Cellular Automata

This is a study of the about structures in one-dimensional cellular automata, with the elementary cellular automaton Rule 54 as example. It uses the formalism of "flexible time" to derive expressions that characterise triangles, gliders, and and periodic background patterns like the ether. A theorem is derived about the existence of simple triangles in one-dimensional cellular automata and their dependence on properties of the transition rule of the automaton. For Rule 54, expressions for its triangles, three of its gliders and its ether are found and used to look into their behaviour in detail.
Ordering effects and strategic response in discrete choice experiments

This study explores ordering effects and response strategies in repeated binary discrete choice experiments (DCE). Mechanism design theory and empirical evidence suggest that repeated choice tasks per respondent introduce strategic behavior. We find evidence that the order in which choice sets are presented to respondents may provide strategic opportunities that affect choice decisions (‘strategic response’). The findings propose that the ‘strategic response’ does not follow strong cost-minimization but other strategies such as weak cost-minimization or good deal/ bad deal heuristics. Evidence further suggests that participants, as they answer more choice questions, not only make more accurate choices (‘institutional learning’) but may also become increasingly aware of and learn to take advantage of the order in which choice sets are presented to them (‘strategic learning’).
Advertising disclosures and CSR practices of credit card issuers

Purpose – This paper aims to test the relations among consumers' attitudes toward disclosures in credit card issuers' print ads, attitudes toward credit card issuers' CSR practices, and attitudes toward credit card issuers in general, with a survey study.Design/methodology/approach – A survey study with a convenient sampling consisting of college students is used to test the relations among consumers' attitudes toward disclosures in credit card issuers' print ads, attitudes toward credit card issuers' CSR practices, and attitudes toward credit card issuers in general.Findings – The results suggest that students' positive attitudes toward disclosures positively enhance their attitudes toward credit card issuers and credit card issuers' CSR practices. More importantly, students' attitudes toward credit card issuers' CSR practices mediate their attitudes toward disclosures on enhancing their attitudes toward credit card issuers.Research limitations/implications – Disclosures are increasingly common in advert.
Label Filters for Large Scale Multilabel Classification

When assigning labels to a test instance, most multilabel and multiclass classifiers systematically evaluate every single label to decide whether it is relevant or not. This linear scan over labels becomes prohibitive when the number of labels is very large. To alleviate this problem we propose a two step approach where computationally efficient label filters pre-select a small set of candidate labels before the base multiclass or multilabel classifier is applied. The label filters select candidate labels by projecting a test instance on a filtering line, and retaining only the labels that have training instances in the vicinity of this projection. The filter parameters are learned directly from data by solving a constraint optimization problem, and are independent of the base multilabel classifier. The proposed label filters can be used in conjunction with any multiclass or multilabel classifier that requires a linear scan over the labels, and speed up prediction by orders of magnitude without significant impact on performance.
Cross-cultural translation of quality instruments in the organ donation process

OBJECTIVE: To carry out the cross-cultural translation of quality instruments in the organ donation process from the National Transplantation Organization of Spain. METHODS: Methodological research with quantitative approach conducted in three Neurology reference hospitals in the South of the country. The instruments validation was carried out by mean of the steps of translation, backtranslation, synthesis and expert committee. The reliability was conducted by means of inter-observer equivalence and test and retest stability. RESULTS: There was a 100% match among all the judges in 89% of the items in the cross-cultural translation (11% of the items were not equivalent). In the reliability analysis, the Kappa coefficients corresponded to 0.86 and 0.95. CONCLUSION: The versions of the instruments were considered valid and reliable for use by institutions that carry out the organ donation process in Brazil.
Empowering People in the Business Frontline: The Ruggie's Framework and the Capability Approach

This paper explains how the Ruggie’s framework for corporate human rights performance may benefit from a relationship with the capability approach. The capability approach is found to fit nicely with both human rights and managerial perspectives. Among the many reciprocal contributions these perspectives can make to each other, this paper places a specific focus on how the capability approach can strenghten the case for the universality of human rights by means of Nussbaum’s list of capabilities; as well as get the Ruggie’s framework specified in business settings by accounting for different factors of variability and aspects of freedom. A manager-friendly 4-step flow chart of practical reasoning is suggested and tested on the issue of gender equality in the firm.
Systematic factors, information release and market volatility

Recent several months have demonstrated historical levels of market volatility; sometimes attributed to changes in previously hypothesized systematic risk factors, however many times without any known reason other than the overreaction by market participants. Times like these make it even more important that we have a better understanding of how markets receive and evaluate new information about systematic risk factors such as macroeconomic variables. Despite a strong intuitive notion and established theoretical relationships that these risk factors should influence equity values, few studies have been able to establish this relationship empirically. Previous research has used cash-market prices for equity indices, but perhaps options on those indices are more sensitive to the new information released to the market by the announcement of macroeconomic variables, as suggested by numerous empirical studies supporting the hypothesis that option traders might be a better informed segment of the population. In this study, I examine the impact of a broad set of macroeconomic announcements on equity index options, in search of candidates for priced factors. The data set includes 19 macro announcement series and daily option prices for the period from 1983 to 2002. I find that balance of trade, consumer price index, producer price index, employment, housing starts, money supply and retail sales are associated with higher volatility of index option returns.
Increasing the Value of the Environment: A 'real options' metaphor for learning

Academic debate continues about the meaning (or lack of meaning) of the terms 'sustainable development' and 'sustainability', and about the nature of any relationship these might have to education and learning. At the same time there are non-academic forums in which certain ideas about sustainable development (or sustainability) are becoming common currency. These are forums in which, typically, policy or compliance issues compel more or less prompt action of one sort or another. Learning is almost always implicit to some degree in such action. In this article, one widely held idea about sustainable development is critiqued in a constructive way, and an approach to thinking about issues of sustainable development and learning (including formal education) advanced. This approach employs a metaphor for possible human interactions with non-human nature that is derived from the world of financial management.