Miracle-dz/UniFAR-FTUs huggingface dataset:
Service Research and the Seattle Paradigm: A Transatlantic Perspective

Bill Beyers pioneered US studies of regional service economies from the 1970s, although I guess that he did not set out to do so. His interests were first based on a deep commitment to the study of his home state of Washington. Secondly, although his background was in the theoretical revolution dominating geography in the 1950-60s, he was always most fascinated by empirical evidence, however imperfect, about what is actually happening to regions in response to wider change. Thirdly, he set about addressing evidence deficiencies in Washington by developing an input-output framework to monitor sectoral activities and inter-relationships. Finally, this allowed him to place firm-based evidence into a structural context, a discipline that even today is rare in regional studies. These approaches produced many insights, but those relating to the growing importance of service functions, in an economy previously viewed as largely dependent on primary and secondary production, had perhaps the widest significance. Producer and other services did not just support materials processing, but also increasingly earned basic income from the rest of the USA and even abroad. More recently, Bill’s research has returned to what is now termed the ‘creative’ economy, with an internal social division of labor as complex as any of the production systems he has elucidated over the years. This paper reviews European developments in business service research in the light of the sterling example set by Beyers.
The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis

Using the Vuolteenaho (2002) variance decomposition methodology, this study assesses the relative value relevance of cash flow, accrual, and expected return news on SEC and preliminary earnings filing dates, as measured by their contribution to the volatility of unexpected returns. Cash flow news is found to be more valuerelevant than accrual news. Although expected return (risk) news is the least valuerelevant, it is significantly correlated with changes in betas and returns at the preliminary and SEC filing dates, indicating association with changes in firm risk and discount rates. This study also documents that these informational components contain less (more) value‐relevant information at the SEC filing date for firms with a higher proportion of long‐term (short‐term) sophisticated investors after controlling for other dimensions of the information environment.
Price and Volume Behavior Around the Ex-Dividend Day: Evidence on the Value of Dividends from American Depositary Receipts and Their Underlying Australian Stocks

Australian residents are tax-advantaged, relative to American investors, in their access to imputation tax credits on Australian stocks. This paper provides evidence consistent with a difference in dividend valuations between Australian stocks and their American Depositary Receipts (ADRs). The ex-dividend drop-off ratio is lower for ADRs relative to their underlying Australian stocks and this difference is most pronounced for stocks that have imputation tax credits and high dividend yields. Consistent with dividend capture trading in the Australian market, the difference in drop-off ratios is driven by both temporarily higher Australian cum-prices and temporarily lower Australian ex-prices. Abnormal trading volume about the ex-day is present in both markets and in the Australian market the abnormal volume is greater for dividends with imputation tax credits. Dividend-related trading leads to price differences across the markets on the ex-dividend day. Price differences are also observed when the stock and the ADR trade with different dividend entitlements due to different ex-dividend dates.
The governance of partnerships and a strategic network: Supplier actors' experiences in the governance by the customers

Purpose – The purpose of this paper is to understand the effects of the customer company governance into supplier actors' experiences.Design/methodology/approach – Comparative case study of four strategic networks and 16 partnerships. Research approach is twofold: in the first phase of analysis, the governance concerning each partnership is analyzed. In the second phase, the supplier actors' experiences are analyzed in the context of the customer governance. Data of this research consist of 13 customer and 16 supplier interviews.Findings – First, the analysis showed that the strong use of authority in the situation of a dependent supplier and a committed actor leads to a negative experience of unreasonableness. Second, in the same situation, high social governance, with other mechanisms used only weakly, leads to a highly positive experience of reasonableness. Third, in intermediately governed partnerships, the supplier actors are basically satisfied with the partnership, but discuss and to some degree qu.
Purchasing Power Parity in the Long Run: A Test of the Dollar/Pound Exchange Rate (1890-1978)

This paper tests the Purchasing Power Parity (PPP) hypothesis by analyzing t he long-run tendency of the dollar/pound exchange rate using data sin ce 1890. Two different models are considered: (1) a na ive model and (2) a modified monetary model. The conditions of propor tionality and symmetry cannot be rejected when using the naive model. The final results using the monetary model, however, indicate that t he existence of permanent deviations from PPP cannot be ruled out. Copyright 1987 by Ohio State University Press.
Clinical assessment and outcome in 70 patients with complaints of burning or sore mouth symptoms.

OBJECTIVE To review a series of patients with a burning or sore mouth for elucidation of associated conditions and treatment outcome. MATERIAL AND METHODS We retrospectively studied 70 consecutive patients with a burning or sore mouth who were encountered at a tertiary-care center between 1979 and 1992. Clinical and laboratory findings were summarized, and follow-up data were analyzed. RESULTS The study cohort of 56 women and 14 men had a mean age of 59 years. They had had a burning or sore mouth for a mean duration of 2.5 years. Multiple etiologic factors for the burning or sore mouth were present in 37% of the study subjects. The most frequently associated conditions were psychiatric disease (30%), xerostomia (24%), geographic tongue (24%), nutritional deficiencies (21%), and allergic contact stomatitis (13%). With a treatment course tailored to the suspected causal factor, 72% of the patients who had follow-up reported improvement. CONCLUSION With a directed investigation, one or more causes could be identified in most patients who had a burning or sore mouth. Successful management of these symptoms was possible in a majority of the patients.
Firm Size Matters: An Empirical Investigation of Organizational Size and Ownership on Sustainability-Related Behaviors

The phrase “corporate sustainability” is increasingly prevalent in both the industry press and management journals (Engardio, 2007; Montiel, 2008). Corporate sustainability pledges and reports are also increasingly prevalent, yet empirical studies on how top managers define and enact the construct are lacking. To address this deficiency, we investigate how firms define, support, and report their sustainability efforts. In a large sample (N = 922) study of accounting executives at U.S.-based firms, we find evidence that organizational size, ownership, and industry are strongly related with support mechanisms and reporting of sustainability.
A Study of Production, Stock Prices and Self‐Organized Criticality

The theory of self‐organized criticality (SOC) suggests that interdependencies and interactions among components of a system cause the system to perpetually organize itself towards a critical state. A small change in the value of any component of the system can affect the entire system (like a domino effect). Using SOC theory, we develop hypotheses to associate changes in a firm's production level and its stock prices. Change in performance and stock prices is theorized to vary positively with change in production below the critical level of production (called sub‐critical production), and vary negatively above the critical level of production (called supra‐critical production). Increasing (decreasing) economies of scale operate during sub (supra) critical levels of production. Change in production level from either the sub‐critical or supra‐critical level is posited to take the firm towards the critical production level. There are two reasons to investigate changes in production level: first, prior market research has not fully explained changes in stock prices, and, second, production (as modeled in microeconomic theory as a system of interacting input factors) provides an appealing case to investigate its SOC character. If presence of SOC‐like behavior for production process is observed, then statistical properties of critical states of production can be studied to provide better prediction abilities. Market evaluations of production‐related changes imply that change in production is a fundamental economic triggering process that can explain variations in stock prices. The results, based on analyzing 40 quarters of data, generally support the hypotheses that change in stock prices are associated with changes in production level, and that stock prices fall (rise) when the firm operates in supra (sub) critical production levels.
Role of Inflammatory and Oxidative Stress, Cytochrome P450 2E1, and Bile Acid Disturbance in Rat Liver Injury Induced by Isoniazid and Lipopolysaccharide Cotreatment

ABSTRACT Isoniazid (INH) remains the core drug in tuberculosis management, but serious hepatotoxicity and potentially fatal liver injury continue to accompany INH consumption. Among numerous theories that have been established to explain INH-induced liver injury, an inflammatory stress theory has recently been widely used to explain the idiosyncrasy. Inflammatory stress usually sensitizes tissues to a drug's toxic consequences. Therefore, the present study was conducted to verify whether bacterial lipopolysaccharide (LPS)-induced inflammation may have a role in enhancing INH hepatotoxicity. While single INH or LPS administration showed no major toxicity signs, INH-LPS cotreatment intensified liver toxicity. Both blood biomarkers and histological evaluations clearly showed positive signs of severe liver damage accompanied by massive necrosis, inflammatory infiltration, and hepatic steatosis. Furthermore, elevated serum levels of bile acid associated with the repression of bile acid synthesis and transport regulatory parameters were observed. Moreover, the principal impact of cytochrome P450 2E1 (CYP2E1) on INH toxicity could be anticipated, as its protein expression showed enormous increases in INH-LPS-cotreated animals. Furthermore, the crucial role of CYP2E1 in the production of reactive oxygen species (ROS) was clearly obvious in the repression of hepatic antioxidant parameters. In summary, these results confirmed that this LPS-induced inflammation model might prove valuable in revealing the hepatotoxic mechanisms of INH and the crucial role played by CYP2E1 in the initiation and propagation of INH-induced liver damage, information which could be very useful to clinicians in understanding the pathogenesis of drug-induced liver injury.
HUMAN RESOURCES AS STRATEGIC ASSETS: AN EVOLUTIONARY RESOURCE‐BASED THEORY*

The paper proposes an evolutionary approach to strategic human resources. This means that, first of all, truly valuable strategic assets are unlikely to result directly from senior management policies. Rather, what is truly valuable is the ‘social architecture’ that results from ongoing skill formation activities, forms of spontaneous co-operation, the tacit knowledge that accumulates as the unplanned side-effect of intentional corporate behaviour. Thus, corporate prosperity not seldom rests in the social architecture that has emerged slowly and incrementally over time, and may even predate the tenure of current senior management. Given the low visibility of such spontaneous co-operation, it is even more likely to be resistant to easy imitation and therefore a valuable strategic asset.
Stimulus Intensity and Spatiality in Tactile Temporal Numerosity Discrimination

The role of signal intensity in tactile temporal numerosity discrimination was investigated for limited conditions of signal number and presentation rate. Trains of 5 to 18 mechanical ‘taps’ were presented at rates of 6, 8, 10, 12, or 15 s−1 to the ball of the left middle finger at either 75 or 125 V (15 or 20 dB SL, respectively). Trains of signals of greater intensity were counted reliably more accurately. Results from this spatially static arrangement are compared to those obtained under conditions of spatial variation where signals of identical intensity were delivered to multiple loci instead of to a single locus. It is concluded that the absolute judgment of the number of tactile signals in a train is a very labile process and highly dependent upon, and specific to, the physical characteristics—temporal, spatial, and intensive—of the stimulus complex.
Empirical Assessment of the Tourism-Led Growth Hypothesis: The Case of the Tirol—Südtirol—Trentino Europaregion

Cointegration tests have become very popular in empirical analyses of the tourism-led growth hypothesis (TLGH). They were first introduced into the literature on tourism economics by Balaguer and Cantavella-Jordá, and then were made popular by many researchers attempting to assess the causal long-run relationship between international tourism and economic growth. The vast majority of these studies analyse countries in which tourism is one of the most important sectors of the national economy and, in most cases, the TLGH is validated. With respect to previous contributions to the literature, this paper examines the TLGH in sub-national trans-frontier economies, taking as its case the three administrative areas forming the region known as ‘Tirol–Südtirol–Trentino Europaregion’. Direct comparisons with the results for across-the-border regions that have similar international tourism markets provide new insights for our understanding of the TLGH.
Injury versus noninjury factors as predictors of postconcussive symptoms following mild traumatic brain injury in children.

OBJECTIVE To examine the relative contributions of injury characteristics and noninjury child and family factors as predictors of postconcussive symptoms (PCS) following mild traumatic brain injury (TBI) in children. METHOD Participants were 8- to 15-year-old children, 186 with mild TBI and 99 with mild orthopedic injuries (OI). Parents and children rated PCS shortly after injury and at 1, 3, and 12 months postinjury. Hierarchical regression analyses were conducted to predict PCS from (1) demographic variables; (2) premorbid child factors (WASI IQ; WRAT-3 Reading; Child Behavior Checklist; ratings of preinjury PCS); (3) family factors (Family Assessment Device General Functioning Scale; Brief Symptom Inventory; and Life Stressors and Social Resources Inventory); and (4) injury group (OI, mild TBI with loss of consciousness [LOC] and associated injuries [AI], mild TBI with LOC but without AI, mild TBI without LOC but with AI, and mild TBI without LOC or AI). RESULTS Injury group predicted parent and child ratings of PCS but showed a decreasing contribution over time. Demographic variables consistently predicted symptom ratings across time. Premorbid child factors, especially retrospective ratings of premorbid symptoms, accounted for the most variance in symptom ratings. Family factors, particularly parent adjustment, consistently predicted parent, but not child, ratings of PCS. CONCLUSIONS Injury characteristics predict PCS in the first months following mild TBI but show a decreasing contribution over time. In contrast, noninjury factors are more consistently related to persistent PCS.
Impact of earnings management on value‐relevance of accounting information: empirical evidence from Japan

This paper investigates the impact of earnings management on value relevance of accounting information in the context of Japan. Researchers carrying out earnings management research usually rely on the Jones (1991) or the modified Jones model (1995) to disaggregate accruals into its discretionary and non‐discretionary components. However, because of criticisms leveled against extant models of discretionary accruals, this study instead uses earnings management measures constructed by Leuz et al. (2001) and Bhattacharya et al. (2001) and examines the relationship between these measures and their impact on the value‐relevance of accounting information. The latter is operationalized by the explanatory power of book values and earnings (combined model) and earnings alone (earnings model) for stock price. Results based on 5,318 consolidated firm‐year observations over 1992‐1999 show that, both earnings management measures and aggregate earnings management measures (combination of both earnings smoothing and earnings management measures) are significantly negatively associated with the combined value relevance of book values of equity and earnings (combined model) and value relevance of earnings (earnings model).
A comparative ultrastructural study of cutaneous blue naevi of humans and hamsters.

A comparative study of 12 human blue naevi and 15 carcinogen-induced hamster blue naevi showed no significant ultrastructural difference between these two groups of tumours. Both groups of tumours showed melanotic and hypomelanotic variants, and both were composed almost entirely of cells acceptable as melanocytes and melanophages. However, a few cells in some human and hamster tumours were partially or completely surrounded by a slender or quite thick external lamina. This may indicate a tendency towards a schwannocytic type of differentiation, but no other feature of schwannocytic differentiation such as the formation of mesaxons or pseudomesaxons was detected. Several cutaneous nerves were embedded in some of these tumours but they were clearly uninvolved in the neoplastic process and there was no evidence whatsoever that the tumours had developed from neural elements. We conclude that both human and hamster blue naevi are essentially melanocytomas which develop from dermal melanocytes which failed to reach the epidermis during development. We regard the occasional occurrence of an external lamina as an aberration of the neoplastic state which reflects the close kinship of melanocytes and Schwann cells i.e. their common origin from the neural crest.
A systematic review of suicidal behaviour in old age: a gender perspective.

AIM This article presents the findings of a systematic review of the literature on suicidal behaviour in old age, specifically examining gender differences. Background. Numerous studies have reported that older people are at a higher risk for suicide than other age groups in most countries. Rarely do they examine whether there are differences in suicidal behaviour among older males and females. DESIGN Systematic review. METHODS Electronic databases were systematically searched to identify English language reports of research about suicide and suicide attempts in old age. Studies were assessed for inclusion based on inclusion criteria. Key results concerning suicide in old age were extracted and synthesised. RESULTS Twenty-two gender-specific studies on suicidal behaviour in old age were identified. All studies were of the quantitative type. Five factors affecting suicide by gender in old age were identified from the selected papers. CONCLUSIONS Most findings concluded that older males had a higher risk of suicide than older females. Some findings nevertheless revealed that the risk factors for one socio-demographic group may be less relevant to others and that people operate differently in different social contexts. Further in-depth exploration on the gender-specific characteristics in old-age suicide is recommended. RELEVANCE TO CLINICAL PRACTICE Health professionals are encouraged to increase their knowledge of the risk factors leading to suicide in old age in their local contexts and to be able to identify potential victims and render timely and appropriate intervention. They should also be ready to open up their service boundaries and develop collaborative partnerships with local agencies and the general public.
Genetic and epigenetic differences associated with environmental gradients in replicate populations of two salt marsh perennials

While traits and trait plasticity are partly genetically based, investigating epigenetic mechanisms may provide more nuanced understanding of the mechanisms underlying response to environment. Using AFLP and methylation‐sensitive AFLP, we tested the hypothesis that differentiation to habitats along natural salt marsh environmental gradients occurs at epigenetic, but not genetic loci in two salt marsh perennials. We detected significant genetic and epigenetic structure among populations and among subpopulations, but we found multilocus patterns of differentiation to habitat type only in epigenetic variation for both species. In addition, more epigenetic than genetic loci were correlated with habitat in both species. When we analysed genetic and epigenetic variation simultaneously with partial Mantel, we found no correlation between genetic variation and habitat and a significant correlation between epigenetic variation and habitat in Spartina alterniflora. In Borrichia frutescens, we found significant correlations between epigenetic and/or genetic variation and habitat in four of five populations when populations were analysed individually, but there was no significant correlation between genetic or epigenetic variation and habitat when analysed jointly across the five populations. These analyses suggest that epigenetic mechanisms are involved in the response to salt marsh habitats, but also that the relationships among genetic and epigenetic variation and habitat vary by species. Site‐specific conditions may also cloud our ability to detect response in replicate populations with similar environmental gradients. Future studies analysing sequence data and the correlation between genetic variation and DNA methylation will be powerful to identify the contributions of genetic and epigenetic response to environmental gradients.