Miracle-dz/UniFAR-FTUs huggingface dataset:
An Examination of Alternative Hypotheses Concerning Depreciation of Buildings

Clinch (1983) examined the possibility that there are cash-flow effects involved in the decision not to comply with the requirement to depreciate buildings. He interpreted his results as evidence that non-compliance involved greater auditing costs than compliance and provided possible benefits associated with avoiding violations of debt covenants. In this paper, the analytical and empirical grounds for expecting increased auditing costs are discussed and it is argued that, in general, such cost increases may be expected to follow qualified opinions. However, as the sample tested by Clinch consisted predominantly of continuing qualifications, it is suggested that the increasedaudit fees reported by Clinch may not be attributable to the non-compliance qualifications. A further test of the bond-covenant hypothesis was conducted using an alternative research design. The results from this test are inconsistent with those reported by Clinch and with the suggestion that decisions not to depreciate buildings are driven by bond-covenant considerations.
An evaluation of iron-dextran supplementation in piglets administered by injection on the first, third or fourth day after birth.

The aims of the study were to evaluate the effect of iron-dextran injection given on the first, third or fourth day after birth on haematology in piglets. An advanced automated blood analyser; Technicon H*1, which performs a complete blood cell count and leukocyte differential counts was used to analyse the blood. Six litters of Norwegian Landrace x Yorkshire piglets were included in the study. The day after birth (day 1), half of the piglets in each litter (split litters) were injected subcutaneously with 180 mg iron as iron-dextran (1.5 ml Idofer). The untreated piglets from two of the litters were injected with the same amount of iron-dextran on day 3, and those from the remaining four litters on day 4. The piglets were weighed and blood samples collected on days 1, 3 or 4, 7, 14 and 21. Erythropoiesis, but not leukocyte count, responded to injection on day 1 compared with injection on the third or fourth day. The difference between groups in haematological parameters was greatest on day 7. The two groups of piglets treated on day 1 had a haemoglobin concentration (Hb) +/-SD of 92 g litre-1(+/-9) and 94 g litre-1(+/-9), and the piglets treated on day 3 had a Hb of 81 g litre-1(+/-7) and the one treated on day 4 had a Hb of 78 g litre-1(+/-7) on day 7. On days 14 and 21 there were no differences between groups. This study indicates that some piglets were anaemic and responded to subcutaneous iron injection on day 1.
Cognitive Mediation of Cognitive-Behavioural Therapy Outcomes for Anxiety-Based School Refusal

Background: Cognitive-behavioural therapy (CBT) has proven to be effective for anxiety-based school refusal, but it is still unknown how CBT for school refusal works, or through which mechanisms. Aims: Innovative statistical approaches for analyzing small uncontrolled samples were used to investigate the role of self-efficacy in mediating CBT outcomes for anxiety-based school refusal. Method: Participants were 19 adolescents (12 to 17 years) who completed a manual-based cognitive-behavioural treatment. Primary outcomes (school attendance; school-related fear; anxiety) and secondary outcomes (depression; internalizing problems) were assessed at post-treatment and 2-month follow-up. Results: Post-treatment increases in school attendance and decreases in fear about attending school the next day were found to be mediated by self-efficacy. Mediating effects were not observed at 2-month follow-up. Conclusions: These findings provide partial support for the role of self-efficacy in mediating the outcome of CBT for school refusal. They contribute to a small body of literature suggesting that cognitive change enhances CBT outcomes for young people with internalizing problems. Regarding methodology, the product of coefficient test appears to be a valuable way to study mediation in outcome studies involving small samples.
Phenotypic and Genotypic Comparisons of Human T-Cell Leukemia Virus Type 1 Reverse Transcriptases from Infected T-Cell Lines and Patient Samples

ABSTRACT It is well established that cell-free infection with human T-cell leukemia virus type 1 (HTLV-1) is less efficient than that with other retroviruses, though the specific infectivities of only a limited number of HTLV-1 isolates have been quantified. Earlier work indicated that a postentry step in the infectious cycle accounted for the poor cell-free infectivity of HTLV-1. To determine whether variations in the pol gene sequence correlated with virus infectivity, we sequenced and phenotypically tested pol genes from a variety of HTLV-1 isolates derived from primary sources, transformed cell lines, and molecular clones. The pol genes and deduced amino acid sequences from 23 proviruses were sequenced and compared with 14 previously published sequences, revealing a limited number of amino acid variations among isolates. The variations appeared to be randomly dispersed among primary isolates and proviruses from cell lines and molecular clones. In addition, there was no correlation between reverse transcriptase sequence and the disease phenotype of the original source of the virus isolate. HTLV-1 pol gene fragments encoding reverse transcriptase were amplified from a variety of isolates and were subcloned into HTLV-1 vectors for both single-cycle infection and spreading-infection assays. Vectors carrying pol genes that matched the consensus sequence had the highest titers, and those with the largest number of variations from the consensus had the lowest titers. The molecular clone from CS-1 cells had four amino acid differences from the consensus sequence and yielded infectious titers that were approximately eight times lower than those of vectors encoding a consensus reverse transcriptase.
Drivers of redistribution of fishing and non-fishing effort after the implementation of a marine protected area network.

Marine spatial planning (MSP) is increasingly utilized to sustainably manage ocean uses. Marine protected areas (MPAs), a form of spatial management in which parts of the ocean are regulated to fishing, are now a common tool in MSP for conserving marine biodiversity and managing fisheries. However, the use of MPAs in MSP often neglects, or simplifies, the redistribution of fishing and non-fishing activities inside and outside of MPAs following their implementation. This redistribution of effort can have important implications for effective MSP. Using long-term (14 yr) aerial surveys of boats at the California Channel Islands, we examined the spatial redistribution of fishing and non-fishing activities and their drivers following MPA establishment. Our data represent 6 yr of information before the implementation of an MPA network and 8 yr after implementation. Different types of boats responded in different ways to the closures, ranging from behaviors by commercial dive boats that support the hypothesis of fishing-the-line, to behaviors by urchin, sport fishing, and recreational boats that support the theory of ideal free distribution. Additionally, we found that boats engaged in recreational activities targeted areas that are sheltered from large waves and located near their home ports, while boats engaged in fishing activities also avoided high wave areas but were not constrained by the distance to their home ports. We did not observe the expected pattern of effort concentration near MPA borders for some boat types; this can be explained by the habitat preference of certain activities (for some activities, the desired habitat attributes are not inside the MPAs), species' biology (species such as urchins where the MPA benefit would likely come from larval export rather than adult spillover), or policy-infraction avoidance. The diversity of boat responses reveals variance from the usual simplified assumption that all extractive boats respond similarly to MPA establishment. Our work is the first empirical study to analyze the response of both commercial and recreational boats to closure. Our results will inform MSP in better accounting for effort redistribution by ocean users in response to the implementation of MPAs and other closures.
Bilateral Synchronous Testicular Germ Cell Cancer

Bilateral synchronous testicular cancer is a rare occurrence usually associated with similar histologic findings in each testicle. We describe eight patients with bilateral synchronous testicular germ cell cancer, of whom four had dissimilar histologic findings. Contralateral disease in three patients was identified only by testicular ultrasonography or intraoperative exploration of the contralateral testicle, and in two cases by palpation 6 months after identification of the primary cancer. Treatment was determined by conventional staging and five of eight patients have remained free of recurrent disease.
Cognitive and social processes predicting partner psychological adaptation to early stage breast cancer.

INTRODUCTION The diagnosis and subsequent treatment for early stage breast cancer is stressful for partners. Little is known about the role of cognitive and social processes predicting the longitudinal course of partners' psychosocial adaptation. This study evaluated the role of cognitive and social processing in partner psychological adaptation to early stage breast cancer, evaluating both main and moderator effect models. Moderating effects for meaning making, acceptance, and positive reappraisal on the predictive association of searching for meaning, emotional processing, and emotional expression on partner psychological distress were examined. MATERIALS AND METHODS Partners of women diagnosed with early stage breast cancer were evaluated shortly after the ill partner's diagnosis (N=253), 9 (N=167), and 18 months (N=149) later. Partners completed measures of emotional expression, emotional processing, acceptance, meaning making, and general and cancer-specific distress at all time points. RESULTS Lower satisfaction with partner support predicted greater global distress, and greater use of positive reappraisal was associated with greater distress. The predicted moderator effects for found meaning on the associations between the search for meaning and cancer-specific distress were found and similar moderating effects for positive reappraisal on the associations between emotional expression and global distress and for acceptance on the association between emotional processing and cancer-specific distress were found. CONCLUSIONS Results indicate several cognitive-social processes directly predict partner distress. However, moderator effect models in which the effects of partners' processing depends upon whether these efforts result in changes in perceptions of the cancer experience may add to the understanding of partners' adaptation to cancer.
MULTI-CULTURAL TEAMS AS SOURCES FOR CREATIVITY AND INNOVATION: THE ROLE OF CULTURAL DIVERSITY ON TEAM PERFORMANCE

Multi-cultural teams are seen as a wellspring of creativity and innovativeness. Yet, we still miss an in-depth study of their potential and challenges during the innovation process in firms. This is a serious omission as many international firms are in need of improving their global innovation position by the inclusion of insights from team members of different nationalities with knowledge about markets and culture. To derive first insights, we conducted a longitudinal qualitative study in a large global company with 70 personal interviews in five innovation teams over a period of two years. These data, based on semi-structured interviews, provide us with rich information about effects of cultural diversity in teams in the innovation process. Data were analysed through a thematic network analysis and two coders inductively forming categories. Results indicate that cross-cultural teams have a high potential of creativity, but are confronted with difficulties arising from different working- and communication styles which have to be proactively managed from the beginning. While progressing, teams learn to cope with this diversity related to some more surface-level cultural dimensions and members even align. Yet, diversity of power distance induces conflicts that deeply impact the innovation process. Based on these findings, we develop a set of propositions, which lead into a conceptual model on the effects of multi-cultural team work on creativity and innovation. Finally, we discuss further implications for research and practice.
Termination Risk and Managerial Risk Taking

We study the empirical evidence on the relationship between the conditional probability of being fired in the event of poor performance (termination risk) and managerial risk-taking. Previous research has focused on compensation risk only and shown that it has a negative effect on risk-taking. We find that termination risk reduces managerial risk taking similarly. Firms that are more likely to fire their managers for poor performance have significantly lower volatility of stock returns. Further, the positive effect of the convexity of the manager's compensation contract on risk taking is also lower at firms where termination risk is high. A 10% increase in the conditional termination propensity results in 5%-22% reduction in stock return volatility for the median firm in our sample.
Laxative misuse and behavioral disinhibition in bulimia nervosa.

OBJECTIVE Various reports suggest that purging with laxatives is associated with greater behavioral impulsivity in bulimia nervosa (BN) patients. We investigated the extent to which laxative misuse corresponds to specific impulse-control problems. METHOD Participants included bulimic women who misuse laxatives (BNL+; n = 12), bulimic women who do not misuse laxatives (BNL-; n = 33), and healthy normal eaters (NE; n = 26). Participants completed the Go/No-Go discrimination task (a well-validated computerized measure of response disinhibition), as well as self-report questionnaires of impulsivity, eating symptoms, and general psychopathology. RESULTS Compared with the other groups, the BNL+ group made more commission errors on the Go/No-Go under cues for punishment, indicating they were more disinhibited when faced with possible negative outcomes. Compared with the BNL- group, the BNL+ group was also more likely to differ from the NE group on self-reported impulsivity. There were no differences between the two bulimic groups on eating symptoms and the three groups did not differ in terms of general psychopathology. DISCUSSION Findings suggest that, controlling for eating symptoms and psychopathology, laxative misuse among BN patients is associated with difficulty inhibiting incorrect responses in the face of perceived threats.
Stock return predictability and the dispersion in earnings forecasts

Using monthly data for earnings forecasts by market analysts, this paper shows that the dispersion in forecasts has particularly strong predictive power for future aggregate stock returns at intermediate horizons. The results are robust (1) regardless of whether Newey-West or Hodrick corrected t-statistics are used, (2) when other forecasting or macroeconomic variables are included, (3) when different scaling variables are used for the dispersion measure, and (4) after correcting for finite sample biases. Furthermore, additional results suggest that the dispersion in analysts' forecasts can be interpreted as a measure of the differences in investors' expectations rather than the risk.
Predictability of time-varying jump premiums: Evidence based on calibration

This study supplies new evidence regarding the predictive power of jumps for conditional market returns and volatilities. We change the constant jump intensity as in the Liu et al. and Du models with time-varying intensity following an autoregressive conditional jump intensity process and a squared Bessel process, and apply calibrated jump premiums to predict excess market returns and volatilities. We show that all calibrated jump premiums have significant predictive power in-sample and out-of-sample. We find that in the US market Liu et al.’s model forecasts excess returns and volatilities better. The autoregressive conditional jump intensity process of jump intensity predicts excess returns better, and the squared bessel process forecasts volatilities better. In the Australian market we find that the model with autoregressive conditional jump intensity process of jump intensity predicts Australian market returns and volatilities better.
Studies on mechanisms of immunity in listeriosis. I. Interaction of peritoneal exudate cells from sheep with Listeria monocytogenes in vitro.

Summary 1.The interaction of peritoneal exudate cells of sheep with Listeria monocytogenes was studied in vitro in Kapral-type cell culture chambers. Four combinations of reactants were studied: immune cells + immune serum, immune cells + normal serum, normal cells + immune serum and normal cells + normal serum. 2.Immune cells in immune serum resisted the destructive results of the parasitic interaction when compared with the other host cell systems. Samples taken at the 20th hr indicated that the exudate cell counts in the immune cell + immune serum chambers were 39% of the original, whereas the counts in the other systems had declined to less than 5% of their original values. 3.Bacterial growth was suppressed in the immune cell + immune serum system. The increase in bacterial growth was greatest in flasks of media containing no host cells. However, bacteria also accumulated rapidly in chambers containing the three other combinations of reactants. 4.Parasitic and phagocytic indices were comparable in normal and immune serum. 5.Results are discussed regarding a cellular basis of immunity in listeriosis and relationships to other host-parasite studies.
Determinants of Corporate Leverage: A Time‐Series Analysis Using U.S. Tax Return Data*

The study examines how the risk of exhausting corporate tax liabilities before deducting interest expense affects corporate leverage. It differs from prior studies in three ways: (1) it uses data compiled by the Internal Revenue Service (IRS) from corporate tax returns rather than accounting data; (2) it measures risk of tax exhaustion more accurately; and (3) it adopts a first-difference time-series approach, so that firms act as their own control between adjacent years. These methodological innovations reduce biases caused by measurement error and omitted variables that were present in prior research. The results suggest that, all else being equal, high risk of tax exhaustion reduces firms' use of leverage. As well, the study provides the first evidence that personal taxes significantly affect corporate leverage. The effects on leverage decisions of other variables are also tested and the results are consistent with predictions from prior theoretical work.
Social capital, information sharing and performance: Evidence from China

Purpose – The purpose of this paper is to examine the effects of social resources on promoting information sharing practice and, thereby, improving firm performance. In particular, the authors are interested in addressing the following research questions. First, can the development of social capital (expressed in three dimensions: cognitive capital, structural capital, and relational capital) promote the content and quality of supply chain information sharing? Second, what are the relationships among the three social capital dimensions in the context of information sharing? Third, what are the effects of shared information (content and quality) on firm performance? Design/methodology/approach – A theoretical model and several research hypotheses, well-grounded in the western literature, are developed. Data from 272 manufacturers in China were collected to test the model and the hypotheses. Structural equation modeling was used for statistical analysis. Findings – The statistical results reveal that each s.
Entrepreneur Human Capital Inputs and Small Business Longevity

Small business longevity is investigated utilizing a nationwide random sample of males who entered self-employment between 1976 and 1982. Highly educated entrepreneurs are most likely to create firms that remained in operation through 1986. Owner educational background, further, is a major determinant of the financial capital structure of small business startups. Financial capital endogeneity notwithstanding, firms with the larger financial investments at startup are consistently overrepresented in the survivor column. Firm leverage, finally, is trivial for delineating active from discontinued businesses. Reliance upon debt capital to finance business startup is clearly not associated with heightened risk of failure. Copyright 1990 by MIT Press.
Examining the moderating role of rational-versus emotional-focused websites

This article examines whether emotional or rational advertising appeals are more effective for website hospitality services. Specifically, it considers how attitudes towards websites, service expectations and attitudes towards boutique hotels may influence the two different types of advertising appeals and purchase intention. Results show that websites using emotional appeals tend to show a positive relationship between attitude towards hotels and attitude towards websites and purchase intention. It also indicates that emotional advertisements are better at gaining and retaining interest and attention, and as such can be highly beneficial for small boutique hotels. This article provides several marketing and business policy implications to aid practitioners and strategists in making better decisions.
Searching for an Explanation of Unemployment in Interwar Britain

From 1921 to 1938 unemployment in Britain averaged 14 percent and never fell below 9.5 percent. Three largely independent sets of evidence indicate that the prolonged high unemployment was due to the operation of an unemployment insurance scheme that paid benefits that were high relative to wages and available subject to few restrictions. We estimate that the insurance system raised the unemployment rate by five to eight percentage points on average and that in the absence of the system unemployment would have been at normal levels through much of the period. Although a few interwar observers saw clearly the effects of unemployment insurance, Keynes and his followers did not.
Impact of cigarette smoking on conversion from clinically isolated syndrome to clinically definite multiple sclerosis

Multiple sclerosis (MS) is known to be influenced by various environmental factors including cigarette smoking. To identify the impact of smoking on conversion from clinically isolated syndrome (CIS) to clinically definite MS (CDMS), 95 consecutive uniformly treated smoker (n = 31) and nonsmoker (n = 64) CIS patients were evaluated retrospectively. The smoker CIS patients did not differ from nonsmokers by means of demographic and clinical findings. In addition, there was no difference between the two groups with respect to rate and time of conversion to CDMS. However, white matter lesions were detected in magnetic resonance imagings (MRIs) of all smoking versus 54 of 64 (63.5%) nonsmoking CIS patients (p = 0.02). Our results show that smoking does not predict conversion from CIS to CDMS. However, smoking may be associated with the appearance of white matter lesions on MRI at CIS onset.