Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Choices: Variation in Managerial Opportunism

This study focuses on variation in managers' accounting choices given motivations to use accounting accruals opportunistically. Prior research identifies a number of motivations arising from accounting-based contracts that encourage opportunistic reporting by managers. However, prior research implicitly assumes all managers respond identically to the same contractual motivations. This study identifies variation in managers' responses to contractual motivations involving accruals that is related to managers' stewardship of corporate assets. Evidence shows that modeling how managers use corporate assets enhances the explanation of their accounting choices given motivations to (a) use accruals opportunistically, and (b) to smooth income via accruals. Managers with high ratings on judicious use of corporate assets are less responsive to motivations to use accruals opportunistically, and to smooth income via accruals, than managers with low ratings. This evidence suggests that not all managers are equally opportunistic, and that modeling this factor helps explain cross-sectional differences in managers' accounting choices. Copyright Blackwell Publishers Ltd 2002.
POLITICAL MARKETING

Markets are regularly relied upon to realize many different and changing values, a state of affairs that in turn attracts many efforts to engage with them. Such efforts, moreover, may draw on a wide variety of theoretical ideas about markets. Viewing real markets as on-going constructions, our aim is to explore different modes of engaging with markets to have them realize different values. We describe three different modes of engaging with markets based on empirical cases: (1) engaging to incorporate values in market exchanges; (2) engaging to reform the values that are to govern a market; and (3) engaging to represent the values produced by markets. We then use a fourth empirical case to expand on how the current realization of a market may interfere with and prove differentially fertile to efforts to incorporate, reform or represent values. Finally, we discuss when and how efforts to engage with markets may become political.
HELICOBACTER PYLORI AND t ( 11 ; 18 ) ( q 21 ; q 21 ) TRANSLOCATION IN GASTRIC MALT LYMPHOMA

Context Gastric mucosa-associated lymphoid tissue (MALT) lymphoma is clearly associated with Helicobacter pylori gastritis and can be cured with antiH pylori therapy alone. The presence of t(11;18)(q21;q21) translocation is thought to predict a lower response rate to antiH pylori treatment. Objective To study the presence of t(11;18)(q21;q21) genetic translocation and its clinical impact in low-grade gastric MALT lymphoma Brazilian patients. Methods A consecutive series of eight patients with gastric MALT lymphoma were submitted to gastroscopy, endoscopic ultrasound, histopathological examination, H pylori search and RT-PCR-based methodology. All patients received anti-H pylori treatment. Eradicated patients were followed-up every 3-6 months for 2 years. Results Eight patients were studied. All patients had tumor involvement restricted to the mucosa or submucosa and seven patients had low-grade gastric MALT lymphoma. All infected patients achieved H pylori eradication. Histological tumor regression was observed in 5/7 (71%) of the low-grade gastric MALT lymphoma patients. The presence of t(11;18)(q21;q21) translocation was found in 4 (57%) of these patients; among them only two had histological tumor regression following H pylori eradication. Conclusion RT-PCR is a feasible and efficient method to detect t(11;18)(q21;q21) translocation, being carried out in routine molecular biology laboratories. The early detection of such translocation can be very helpful for better targeting the therapy to be applied to gastric MALT lymphoma patients. HEADINGS Lymphoma B-cell marginal zone. Helicobacter pylori. Genetic translocation. Reverse transcription. Polymerase chain
Antipsychotics Prescription and Cerebrovascular Events in Italian Older Persons

Abstract Meta-analyses have found conflicting evidence on the link between antipsychotics and cerebrovascular events (CVEs). The primary aim of this study was to evaluate the association between any antipsychotic prescription and CVEs in Italian elderly; second, to compare the effect of typical and atypical antipsychotics on CVEs; and third, to investigate the effect of antipsychotics on CVEs in the subgroup of persons coprescribed with acetylcholinesterase inhibitors (AChEIs). Administrative claims from community-dwelling people aged 65 to 94 years living in Northern Italy were analyzed using a retrospective case-control design, from 2003 to 2005. The primary outcome measure was a hospital discharge diagnosis of CVEs during 2005. Four age-, sex-, and local health unit–matched control subjects were identified for each case. Antihypertensive drugs, anticoagulants, platelet inhibitors, antidiabetic drugs, lipid-lowering drugs, and AChEI were used as covariates in conditional logistic regression models testing the odds ratio (OR) for CVEs due to antipsychotics use. Three thousand eight hundred fifty-five cases of CVEs were identified and matched with 15,420 control subjects. In multiadjusted models, the association of any antipsychotics, typical or atypical with CVEs, was not significant. When antipsychotics were categorized according to the number of boxes prescribed during the observational period, being prescribed with at least 19 boxes of typical antipsychotics was significantly associated with CVEs (OR, 2.4; 95% confidence interval, 1.08–5.5). An interaction was found between any antipsychotic and AChEI coprescription on CVEs (OR, 0.46; 95% confidence interval, 0.23–0.92). In conclusion, only typical antipsychotics were associated with an increased odd of CVEs, but the association was duration dependent. Persons prescribed simultaneously with AChEI and antipsychotics may be at a lower risk of CVEs.
Body mass index and the risk of venous thrombosis among postmenopausal women

VIII inhibitors: predictors of success. Haematologica 2001; 86: 1186– 993. 6 Brackmann HH, Oldenberg J, Schwaab R. Immune tolerance for the treatment of FVIII inhibitors-twenty years of the Bonn protocol. Vox Sang 1996; 70: 30–5. 7 Freiburghaus C, Berntorp E, Ekman M, Gunnarsson M, Kjellberg BM, Nilsson IM. Tolerance induction using the Malmo treatment model 1982–1995. Haemophilia 1999; 1: 32–9. 8 Smith MP, Spence KJ, Waters EL, Beresford-Webb R, Mitchell MJ, Cuttler J, AlhaqA, Brown SA, SavidgeGF. Immune tolerance therapy for hemophilia A patients with acquired factor VIII alloantibodies: comprehensive analysis of experience at a single institution. Thromb Haemost 1999; 81: 35–8. 9 Rocino A, Papa ML, Salerno E, Capasso F, Miraglia E, DeBiasi R. Immune tolerance induction in hemophilia A patients with highresponding inhibitors to factor VIII: experience at a single institution. Haemophilia 2001; 7: 33–8.
Class Divisions among Women

By exploring how gender norms and material interests vary between women in different classes, this article highlights interactions between class and gender that mitigate against the mobilization of political support for activist family policies in the United States. Ironically, while educated women in professional and managerial jobs are ideologically most favorable toward the dual earner/dual carer model, it is not in their economic interest for the state to make it happen. Scandinavian-style interventions would impose costs on relatively privileged women in their role as child care consumers. There is also reason to believe that these interventions would indirectly undermine their labor market attainments.
Complications and pregnancy outcome following uterine compression suture for postpartum haemorrhage: A single centre experience

Abstract In the treatment of postpartum haemorrhage from uterine atony, uterine compression sutures, such as the B-Lynch suture and its modifications have a role with the advantage of preservation of the uterus for fertility. There is however, a risk that apposition of the anterior and posterior walls of the uterus will impede drainage of lochia, resulting in undesirable complications. We undertook a five-year retrospective study of all women who underwent uterine compression sutures at the KK Women's and Children's Hospital, between 2008 and 2012. In total, 23 women had uterine compression sutures during the study period, of which, nineteen women managed to conserve their uterus. Our complication rate was 25%, which included persistent vaginal discharge, pyometra and endometritis. There were three conceptions, with two successful pregnancies. Our study shows uterine compression suture to be a safe and effective alternative to avoid hysterectomy with preservation of fertility at the time of major postpartum haemorrhage. The outcome of subsequent pregnancies is reassuring.
Board members’ contribution to strategic decision-making in small firms

This article explores how the boards of small firms actually undertake to perform strategic tasks. Board strategic involvement has seldom been investigated in the context of small firms. We seek to make a contribution by investigating antecedents of board strategic involvement. The antecedents are “board working style” and “board quality attributes”, which go beyond the board composition features of board size, CEO duality, the ratio of non-executive to executive directors and ownership. Hypotheses were tested on a sample of 497 Norwegian firms (from 5 to 30 employees). Our results show that board working style and board quality attributes rather than board composition features enhance board strategic involvement. Moreover, board quality attributes outperform board working style in fostering board strategic involvement.
Development and characterization of monoclonal antibodies for the immunohistochemical detection of glycodelin A in decidual, endometrial and gynaecological tumour tissues

Aims : Glycodelin is a glycoprotein with a molecular weight of 28 kDa. Unusual LacdiNAc structures have been identified on glycodelin A, isolated from amniotic fluid. Three major functions of this glycoprotein have been identified. Glycodelin is an immunosuppressive molecule, a marker of morphological differentiation, and a contraceptive. Because no monoclonal antibodies for glycodelin A are commercially available, our aim was to develop and characterize three monoclonal antibodies against this glycoprotein.
AML1 gene amplification: a novel finding in childhood acute lymphoblastic leukemia.

BACKGROUND AND OBJECTIVE We previously found a high-level amplification in chromosomal region 21q22 in two children with acute lymphoblastic leukemia (ALL) using comparative genomic hybridization. The same region harbors the AML1 gene. The aim of the present study was to investigate whether AML1 is a target gene in these amplifications. DESIGN AND METHODS Bone marrow samples were obtained from 112 childhood ALL patients. The copy number of AML1 was studied using fluorescent in situ hybridization with a dual color DNA probe specific for the AML1 and TEL genes. RESULTS Three of the patients had 3-to-8 fold amplification of AML1 and showed a high-level amplification of 21q22 by comparative genomic hybridization. In two of them the extra copies were shown to be located tandemly in a derivative of chromosome 21. Thirty-seven of the patients (33%) had 1-to-2 extra copies of AML1, most probably reflecting the incidence of trisomy 21 and tetrasomy 21. The TEL-AML1 fusion was less frequent in the patients with extra copies of AML1 (7/40; 18%) than in the patients with no extra copy (24/72; 33%). None of the three patients with 3-to-8 fold amplification of AML1 showed the fusion or loss of TEL. INTERPRETATION AND CONCLUSIONS Our findings suggest that the AML1 gene is a target gene in the 21q22 amplicon in childhood ALL. To understand the role, if any, of the AML1 amplification in leukemogenesis, further studies are needed.
Maternal and perinatal outcomes of pregnanciescomplicated by cardiac disease

Objective: To evaluate the maternal and fetal outcomes of pregnancies, complicated by cardiac disease in a developing country. Material and Method: A retrospective analysis was carried out in 110 pregnancies in women with cardiac disease from January 1995 to December 2006 at a tertiary care centre in India. Results: Rheumatic heart disease with isolated mitral stenosis (n=49) was the predominant cardiac problem. 9 Patients (8.18%) had undergone surgical correction prior to pregnancy. Cardiac complications were noted in 20 (18.18%) patients, out of which 12 had pulmonary oedema. Maternal mortality was noted in 4 patients (3.6%), 3 of which were due to pulmonary oedema. The incidence of small for gestational age was noted in 48 (46.3%) patients, still birth was noted in seven (6.8%) babies and neonatal death was noted in three patients (2.9%). Conclusions: Rheumatic heart disease was the predominant cardiac problem in pregnancy. Maternal and perinatal morbidity and mortality are strongly correlated with maternal cardiac functional classification.
Local Protein Synthesizing Activity in Axonal Fields Regenerating In Vitro

Abstract: The goldfish retinal explant system of Landreth and Agranoff was used to study endogenous protein synthesizing activity of retinal ganglion cell axons regenerating in culture. Light and electron microscopic examination of axonal fields showed that axons were free of nonneural cell investment. Decentralized axons were incubated with a mixture of tritiated amino acids, and direct quantitative microanalysis of protein and tritium radioactivity was carried out on individual axonal fields. Our findings showed that radioactive amino acids were incorporated into axonal protein in a manner that was inhibited significantly by cycloheximide, but not by chloramphenicol. Decentralized axons appeared to maintain their viability for at least 3–4 h. Axonal fields maintaining their central connections to the explant incorporated 3H‐amino acids at an apparent rate that was similar to decentralized axonal fields. Labeled material transported into axonal fields from ganglion cell bodies appeared in significant amounts after a delay of 2–3 h. Fluorographic patterns of axonal proteins after labeling with either 3H‐amino acids or [35S]methionine and separated by microelectrophoresis indicated that primarily tubulin and, to a lesser extent, actin were labeled. Our findings indicate that goldfish retinal ganglion cell axons regenerating in vitro exhibit measurable endogenous protein‐synthesizing activity.
Migration and psychopathology

Given the social and political relevancy that in the last times is receiving the phenomenon, appears in this article a theoretical review of the relation among psycopathology and immigration. Analyzing the variables that influence the above mentioned relation (Genre, language and acculturation, conditions and stages of the migration, cultural differences as for the manifestation of psychiatric symptomatology, etc.) as well as the relative weight of each one of them in different aspects of the psycopathology. In this regard, one presents the integration Theory of Bhugra (2004), which analyzes the interaction among the stages of the migration and a series of factors of risk and protective. Now we ́re going to detail the plot lines and the most significant results that the research has offered on psychopathologycal concrete disorders. Of among them, probably the most interesting ones have been the disorders for stress, especially from our country with the formulation of Ulises's Syndrome for Joseba Achotegui, and the psychotic disorders. Of the above mentioned, one presents the evolution in the hypotheses brings over of the relation among schizophrenia and the migration, in spite of which attempts it continues without being sufficiently clarified. It turns out indispensable to place all this boarding in a cultural frame, emphasizing in the modulation that the cultural environment exercises on the psychopathologycal manifestations, and naming some of the syndromes dependent on the culture as they are contemplated by the Diagnostic and Statistical Manual of the Mental Disorders (DSM). Finally, this analysis is completed by the description of the variables that exercise a protective role as for the negative influence of the migration on the mental health as well as there are mentioned the principal methodological problems which there face the investigators been interested in this topic.As conclusion, is held that, in spite of the vast quantity of available information, it does not seem that may exists a mental specific disorder of the immigrant not that unfailingly the migratory phenomenon takes the psycopathology as a consequence.
Antiretroviral therapy in the treatment of HIV-associated nephropathy.

BACKGROUND The effect of antiretroviral therapy (ART) on the clinical course of patients with human immunodeficiency virus (HIV)-associated nephropathy (HIVAN) is not well-established. This study was undertaken to further elucidate the potential benefit of ART in HIV-infected patients with documented HIVAN. METHODS A cohort of 263 consecutive HIV-infected patients referred to the Johns Hopkins renal clinic from 1995 to 2004 was examined. Patients were included if they had biopsy-proven HIVAN and did not require dialysis within 1 month of their kidney biopsy. The cumulative probability of renal survival was calculated using the Kaplan-Meier method. Multivariate analysis was performed using the Cox regression method. RESULTS Fifty-three patients among 152 biopsied patients had HIVAN. Among 36 patients who met the inclusion criteria, 26 were treated with ART (group I) and 10 patients were not (group II). Except for age, baseline demographics and clinical characteristics were similar in the two groups. Renal survival was significantly better in the group receiving ART by both univariate (P = 0.025) and multivariate analysis (overall adjusted hazard ratio = 0.30; 95% confidence interval 0.09-0.98; P < 0.05) for ART compared with no treatment. CONCLUSIONS Patients with biopsy-proven HIVAN treated with ART had better renal survival compared with patients who did not receive ART. HIVAN should be considered as an indication to initiate ART.
Stratégie individuelle, stratégie de coopération verticale ou stratégie de coopétition. Quelle est la meilleure stratégie pour l'innovation produit ?

This research aims at studying the impact of individual strategies, vertical collaboration and coopetition strategies on product innovation. The empirical study focuses on the video game industry and, more particularly on the strategies adopted by publishers to develop innovative products. This research implemented a mixed study: a qualitative review complemented by a quantitative study using a regression model PLS 2 (Partial Least Squares). Our findings show that 1) individual strategy has an impact on the radical and incremental product innovation 2) vertical collaboration influences incremental product innovation 3) coopetition strategy has an bearing on radical product innovation.
Family Control and Debt When Dual-Class Shares Are Restricted: The Case of Poland

ABSTRACT Our research, based on an unbalanced panel of 105 companies listed on the Warsaw Stock Exchange during 2006–10, demonstrates that public family firms are, on average, more levered than nonfamily firms and more extensively use control-enhancing mechanisms (CEMs), resulting in a wedge between control (voting) rights and cash flow rights. We decompose the total wedge for family firms into a standard dual-class shares component and a disproportionate board representation component finding inverse relations between each of them and the debt levels (positive for the former and negative for the latter). When dual-class shares are restricted—as in the case of Polish companies once they become public—financial decisions may be driven by control motivations. Family firms have strong incentives to use debt as a nondiluting security.
Bounded cumulative prospect theory: some implications for gambling outcomes

Standard parametric specifications of Cumulative Prospect theory (CPT) can explain why agents bet on longshots at actuarially unfair odds. However, the standard specification of CPT cannot explain why people might bet on more favoured outcomes, where by construction the greatest volume of money is bet. This article outlines a parametric specification than can consistently explain gambling over all outcomes. In particular we assume that the value function is bounded from above and below and that the degree of loss aversion experienced by the agent is smaller for small-stake gambles (as a proportion of wealth) than usually assumed in CPT. There are a number of new implications of this specification. Boundedness of the value function in CPT implies that the indifference curve between expected-return and win-probability for a given stake will typically exhibit both an asymptote (implying rejection of an infinite gain bet) and a minimum, as the shape of the value function dominates the probability weighting function. Also the high probability section of the indifference curve will exhibit a maximum.
On the Exclusion of Assets from Tests of the Mean Variance Efficiency of the Market Portfolio

This paper presents an analysis of the testability of the mean variance efficiency of a market index when the returns on some components of the index itself are not perfectly observable. The results are basically not supportive of the notion that mean variance efficiency is testable on a subset of the assets. Bounding the market share of the missing asset and its expected return is not sufficient to produce a valid test. When the variance of the missing asset is bounded, and the amount of wealth that might be missing is small, it is possible, in principle, to reject correctly the mean variance efficiency of a market index. IN HIS FAMOUS CRITIQUE of the asset pricing theory tests, Roll [7] concludes that the only testable hypothesis associated with the generalized two parameter asset pricing model of Black [1] is that the market portfolio is mean variance efficient. It has been emphasized by Ross [10] and Roll [7] that the mean variance efficiency of the market portfolio is mathematically equivalent to a positive linear relation between expected returns and the "betas" calculated against such a portfolio. Roll [7] deduces that the theory (CAPM) " . is not testable unless the exact composition of the market portfolio is known and used in the tests. This implies that the theory is not testable unless all individual assets are included in the sample. " Errors of type one or two might occur when a market proxy is used instead of the true market portfolio even if the ex-ante true expected returns and the covariance-variance matrix of the returns on all the assets are used. These errors are the result of the choice of the portfolio, and as Roll puts it: " . even a small misspecification of the proxy's composition can lead to the wrong conclusion. " (The market proxy might be mean variance efficient while the true market portfolio is not, and vice versa.) In principle, however, there are cases in which the above two conditions are not both necessary to reject the theory. One such exception, presented by Roll [7], is the case in which no totally positive portfolio is efficient. If any totally positive market proxy is used, a large sample would reject the null hypothesis unambiguously. While the market portfolio identification problem constitutes a severe limitation to the testability of the theory, the question of the mean variance efficiency of a particular market index with respect to a subset of assets is a typical problem of statistical inference. The mean variance efficiency can be tested directly or by