Miracle-dz/UniFAR-FTUs huggingface dataset:
Alliance portfolio R&D intensity and new product introduction

Purpose - The purpose of this paper is to examine whether alliance portfolio R&D intensity contributes to biopharmaceutical firms' number of new product approvals and whether alliance portfolio R&D intensity is more positively related to the number of new product approvals for pharmaceutical firms than for biotechnology firms. Design/methodology/approach - The paper employs a random effects Poisson regression model using panel data of 821 firm year observations for 146 biopharmaceutical firms operating in the USA. The robustness of results is also checked with additional analysis, provided in an appendix. Findings - The results of this study show that the R&D intensity of firms' alliance portfolios is positively related to their new product introductions. It is also found that alliance portfolio R&D intensity has a more positive impact on the pharmaceutical segment of the industry's new product introductions than those of the biotechnology segment. Originality/value - The authors develop and test theory about how the combined effects of two dimensions of alliance portfolio configuration (size and relationship strength) positively impact new product development. The authors propose a two dimensional alliance portfolio configuration measure, alliance portfolio R&D intensity. They combine the number of R&D alliances relative to the total number of alliances in the portfolio with the differential strength of ties associated with resource commitments required to source information from upstream and downstream alliances.
Retroduction: an alternative research strategy?

In this essay it is argued that the dualism between pure inductive and deductive research processes can be overcome by introducing retroduction. Retroduction makes possible a research process that is characterized by the linking of evidence (induction) and social theory (deduction) in a continually evolving, dynamic process. It will be argued that research processes characterized by retroduction have a potential that can be utilized within research on the greening of industry. This research is typically carried out as case studies, with some links to theory. These links can be made more explicit through retroduction and in turn increase our understanding of the contradicting relations between industry and the social and environmental context it is operating within. © 1998 John Wiley & Sons, Ltd and ERP Environment.
Taking risks and containing competition: diversification and oligopoly in the fire insurance markets of the north of England during the early nineteenth century

In the spring of i824 a wealthy, influential group of Manchester cotton merchants, manufacturers, and calico printers, representatives of the town's business oligarchy, established the Manchester Fire and Life Assurance Company (hereafter M.F.L.A.C.). Within two years this became the third largest provincial fire office in the kingdom, and the specialist insurer in the most dynamic, competitive, and volatile sector of British industry. Its presence could not be ignored by the large, established London fire offices during the second quarter of the nineteenth century. It has been suggested that when a firm enters a new market dominated by a few large producers and with high entry barriers, the move may trigger a cycle of increased competition. This is often typified by hostile pricecutting, a shake-out of small or inefficient producers through bankruptcy or acquisition, and the establishment of a new equilibrium, characterized in some markets by oligopolistic cooperation in the form of, for instance, tariff 2 agreements. Such a cycle appears to have occurred in the insurance industry during the two decades following the diversification of M.F. L.A. C. 's cotton merchants into fire insurance. This paper first examines the impact of this diversification on the market for industrial fire insurance.3 Secondly, it reassesses the history of the extensive cooperation between London and provincial insurers which emerged from the fierce competition of the i820s and i83os. The underlying issues addressed concern the structure of the fire insurance market, and whether this market presents an example of oligopolistic behaviour in this period. This in turn raises wider questions about the significance of oligopoly in the British economy during the early nineteenth century, questions which can only be briefly referred to in the concluding section.
Modelling volatility and testing for efficiency in emerging capital markets: the case of the Athens stock exchange

This study employs GARCH type models and tests for their validity over an Emerging Capital Market, the Athens Stock Exchange Market (ASE). Correct specification, of the different models, implies that the Weak Efficient Market Hypothesis does not hold for ASE. There is strong empirical evidence that ASE follows a pattern where last period's daily returns are correlated with today's returns and current volatility is positively related to past realizations. Negative shocks have an asymmetric impact on the daily stock returns series and political instabilities increase volatility over time. The mean of the series does not change during high volatile periods.
Walnut Polyphenols Inhibit Pancreatic Lipase Activity in Vitro and Have Hypolipidemic Effect on High-Fat Diet-Induced Obese Mice

This study was aimed at the chemical composition and inhibitory effects of walnut polyphenols (WP) in vitro lipase activity and on obesity in obese mice models. More than 20 individual phenolics such as gallotannins, ellagitannins, ﬂavonoids and phenolic acids were identified in WP. Studying the interactions between porcine pancreatic lipase (PL) and WP were based on fluorescence quenching and an enzymatic assay. The addition of WP to lipase caused a reduction of protein fluorescence intensity at 310 K. In addtion, we found that the effect of WP on PL was dependent on reaction medium and substrate used and the half maximal inhibitory concentration of WP was determined to be 163 μg/mL. At the beginning of the experiment, mice were divided into 3 groups, one of them served as normal control group (NCG), the second as hyperlipidemia control group (HCG), the last as walnut polyphenol-treated group (WTG). After 8 weeks of treatment, we investigated the effects of WP on weight gain, food intake and biochemical indexes in obese mice. The results showed that WP could significantly decrease body weight in obese mice (-13.52%, P < 0.05). However, there was no remarkable difference in food intake among three groups (1760.2–1823.3 g). In addition, WP could significantly decrease the TG, TC and LDL-cholesterol (LDL-C) concentrations and increase the HDL-cholesterol (HDL-C) concentration when compared to the HCG (-36.12%, -31.27%, -73.3%, and +59.72%, respectively, P < 0.01). The levels of hepatic TG and TC were significantly decrease in WTG when compared to the HCG (-27.72% and -48.43%, respectively, P < 0.01). In conclusion, these results suggest that WP could be a potentially therapeutic alternative in the treatment of obesity caused by a high-fat diet.
Dividend Tax Capitalization: Clarifications and Responses to Recent Challenges

Recent studies by Dhaliwal et al. (2001) and Hanlon, Myers, and Shevlin (2001) raise questions regarding the dividend tax capitalization results in several of my prior studies. In this paper, I clarify the basic concepts underlying dividend tax capitalization and I provide point-by-point responses to the key concerns raised. I demonstrate that there are simple, unambiguous answers to each of the expressed concerns. I also demonstrate that the new evidence provided by Dhaliwal et al. (2001) and Hanlon, Myers, and Shevlin (2001) actually provides addtional support for dividend tax capitalization.
FN1, GALE, MET, and QPCT overexpression in papillary thyroid carcinoma: Molecular analysis using frozen tissue and routine fine‐needle aspiration biopsy samples

Thyroid nodules are a common clinical problem, and fine‐needle aspiration biopsy (FNAB) is widely used for its evaluation. Only 5% are malignant, being papillary carcinoma (PC) the most frequent neoplasia. Approximately 20% are classified as indeterminate or suspicious for malignancy. Gene‐expression pattern may be useful for diagnosing PC in difficult or ambiguous cases. In our prior study, we were able to apply RT‐PCR method in a series of routinely performed FNAB of thyroid nodules using individual, residual samples. In this study, a total of 70 thyroid samples were evaluated for the expression of MPPED2, H/HBA2, MET, FN1, GALE, and QPCT genes, including 24 cases of frozen thyroid tissue, 12 nodular hyperplasia and 12 PC, and the 46 consecutive thyroid FNAB samples, previously analyzed (3 positive, 10 indeterminate and 32 negative for malignancy, and 1 insufficient). FN1, GALE, MET, and QPCT mRNA expression were significantly different in benign and malignant samples, with similar pattern of overexpression in aspirates compared to frozen tissue. H/HBA2 and MPPED2 expression varied. Histological correlation was possible in five indeterminate cases, revealing one PC and four benign lesions. In conclusion, FN1, GALE, MET, and QPCT were significantly overexpressed in thyroid PC. RT‐PCR method could be applied to routine FNAB, showing a similar pattern of overexpression. Despite the small number of cases evaluated, our results suggest that molecular analysis may be of assistance in patients with indeterminate/suspicious cytology, adding elements for preoperative diagnosis and better management of these patients. Diagn. Cytopathol. 2011. © 2010 Wiley‐Liss, Inc.
A new procedure for the quantitative assessment of p-glycoprotein efflux pump associated with human T lymphocytes.

INTRODUCTION P-glycoprotein (P-gp), a multidrug transporter located in plasma membranes, reduces intracellular availability of some drugs. Upregulation of P-gp has been observed in some clinical situations, including chronic inflammatory disease and viral infection. However, P-gp is expressed in only a small subset of peripheral blood mononuclear cells (PBMC) and at much lower quantities than it is on P-gp-positive cell lines used in other studies. METHODS P-gp expression was assessed by flow cytometry by using a commercially available, anti-P-gp, allophycocyanin-conjugated monoclonal antibody. Flow cytometry was also used to determine the efflux activity associated with P-gp; with this process, refluxed fluorescent P-gp substrate, rhodamine 123 (Rho123), was determined by the subsequently identified P-gp-positive PBMC subset. Use of verapamil during the dye-loading procedure maximized the amount of dye retained by the cells. RESULTS The use of allophycocyanin-conjugated monoclonal antibody allowed for the identification of P-gp-positive PBMC subsets, even when the cells were fully loaded with Rho123. We used a logical gating strategy to identify a P-gp-positive PBMC subset, after which P-gp efflux activity of the PBMC subset could be quantitatively assessed. This new procedure enabled us to assess the P-gp efflux function of T lymphocytes in some clinical situations, which induced P-gp upregulation in vivo. CONCLUSION This new procedure enables us to quantitatively assess the P-gp efflux activity associated with PBMC.
The solvency of financial institutions in Spain: lessons from securitization

On analysing a sample of Spanish banks, we find that securitization has a slightly negative impact on the soundness of the issuing entity. An unbalanced dynamic panel model was estimated using the forward orthogonal deviations GMM method and used to analyse 537 traditional securitizations issued by 61 banks between 1998 and 2012. The analysis revealed that the entities’ soundness became weaker immediately prior to the crisis, but this effect became insignificant after 2007. Securitization has facilitated a process of regulatory capital arbitrage leading to lower capital requirements while, at the same time, giving rise to a slight worsening of the quality of the originators’ portfolios. It was found that profitability, liquidity and inflation positively affect solvency, while changes in short-term interest rates affect it negatively.
Gastric emptying in pre‐term infants: the effect of breast milk fortifier

Failure of adequate gastric emptying frequently prevents successful, early enteral nutrition in the preterm infant. The effect on gastric emptying of adding breast milk fortifier is unknown, but clinical experience suggests that it is less well tolerated by some infants. We therefore compared gastric‐emptying rates of breast milk and fortified breast milk within pre‐term infants, using a previously described ultrasonic technique. Eleven infants were studied on 22 occasions. Median (range) gestation of the group was 28 weeks (25‐31) with birth weight 1090 g (714‐1360). The human milk fortifier FM‐85 (Nestlé, Vevey, Switzerland) was used in all infants. Half‐emptying time for unfortified breast milk was less than half that for fortified breast milk. Mean (±SEM) half emptying times were 21 min (±3.6) and 48 min (±4.0), respectively. Breast milk emptied faster than fortified breast milk in 10 out of 11 patients. These data demonstrate that the addition of human milk fortifier can significantly slow gastric emptying. This has important implications for the management of infants who have feed intolerance.
Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales

As part of ‘New Public Management’ in the UK, changes have been made to the accounting regime. These changes typically involve the adoption of private sector accounting and budgeting approaches using accruals accounting. The process by which new ideas are spread is known as diffusion; this paper deals with the aspect of diffusion relating to the imposition of a new idea, accruals accounting, and how it is absorbed by the organisation, in this case the NHS in Wales. In particular, the paper questions whether the lack of secondary diffusion is limiting the influence of the new accounting approach. To analyse the level of diffusion we have focused on one aspect, namely, information on capital assets. The paper uses a mixture of qualitative and quantitative research methods including in-depth interviews with senior managers at two NHS Trusts and a questionnaire survey with responses from senior finance staff in all NHS Trusts in Wales. We conclude that the diffusion of accruals accounting for fixed assets has been restricted to the primary level at the top layer of management and has not penetrated below that level. There is evidence of continuing managerial indifference to the accruals accounting consequences of owning fixed assets.
Information Acquisition and Strategic Disclosure in Oligopoly

I study the incentives of oligopolists to acquire and disclose information on a common demand intercept. Because firms may fail to acquire information even when they invest in information acquisition, firms can credibly conceal unfavorable news while disclosing favorable news. Firms may earn higher expected profits under such a selective disclosure regime than under the regimes where firms commit to share all or no information. In particular, this holds under both Cournot and Bertrand competition, if the firms have sufficiently flat information acquisition cost functions. For steeper cost functions Cournot duopolists prefer strategic disclosure, if their goods are sufficiently differentiated.
Renewed Interest in Kefir, the Ancient Elixir of Longevity

Kefir is an Old World food that has been attributed with exceptional health promoting and curative properties since the beginning of recorded history. It is a tangy, slightly fizzy (about 1% alcohol), fermented milk beverage that looks a little like yogurt. It is rich in protein, calcium, vitamin B12, niacin, and folic acid. Kefir and yogurt were popular at the turn of the 20th century, when scientists first studied claims about their contribution to better health and increased longevity. The current rise in popularity of these fermented beverages around the world has sparked new research into claims about their curative properties and their mechanisms of action. Much emphasis has been placed on research providing manufacturers of fermented milk products with the evidence needed to support their claims about the healthpromoting properties of their products. Many people have been told by their physicians, at one time or another, to eat yogurt after taking a course of antibiotics in order to help restore the microflora in their digestive system. Claims that consuming fermented milk foods can boost the immune system, alleviate symptoms of diarrhea and chronic constipation, and lower the risk of colon cancer have been popular, along with the perception that commercial yogurt and kefir are inferior to those fermented at home from natural starters. While anecdotal accounts to support such claims abound, they are usually tossed aside as unsubstantiated. What most people are not aware of is that these and other claims about the health promoting and therapeutic properties of fermented milk products have been validated by sound, evidencebased, scientific research. Much of the scientific data, including the studies discussed in this article, are available online. While kefir is believed to have originated in the northern Caucasus, similar fermented milk products are found in other parts of Europe, the Middle East, and Asia. A beverage similar to kefir that shares kefir’s properties is found in Tibet, where it is known as the Tibetan Yogurt Mushroom, or “tara. ” The name kefir is believed derived from the Turkish word “kef,” a word still used in Middle Eastern languages to refer to “pleasure” or “good feeling. ” Kefir grains can ferment any fresh mammalian milk, but Step 1. Place fresh kefir grains in a container of fresh milk. Step 2. Leave covered at room temperature for 24 hours. Step 3. Pour through a sieve to retain grains. M E D I C I N A L M U S H R O O M S
Cost‐system functionality and the performance of the Malaysian palm oil industry

Purpose - The purpose of this paper is to investigate the relationship between cost-system functionality and the performance of oil-palm enterprises in Malaysia, as well as whether manager's perceived usefulness of cost information mediates the cost-system functionality-performance relationship. Design/methodology/approach - A structured questionnaire is used to gather data from oil-palm enterprises located in Sarawak. Findings - The results indicate that the cost relevance/timeliness dimension of cost-system functionality significantly enhances the performance of oil-palm enterprises. However, manager's perceived usefulness of cost information only partially mediates the cost-system functionality-non-financial performance relationship, and this is possibly due to the nature of control over the estate operations by the head office. Research limitations/implications - Owing to the small-sample size and because the oil-palm enterprises are located only in Sarawak, the generalisability of the results may be limited. Besides, the findings are based on the estate setting whereby decisions made are relatively structured and therefore, they may not apply in less-structured decision-making settings. Originality/value - Past findings on the causal link between cost-system functionality and performance are mixed. However, high-functional cost systems are expected to be more cost beneficial when environment is highly uncertain. The palm oil industry operates in a highly turbulent economic environment due to serious external challenges and it is expected to benefit from high-functional cost systems. Unlike previous studies based on firms from diverse industries, the operational homogeneity of the oil-palm enterprises in this paper enables the effects of cost-system functionality on performance to be examined in a more controlled setting. By analyzing the attributes of cost-system functionality into two major dimensions, this paper shows that performance could be enhanced only through provision of relevant and timely cost information.
Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence

This paper investigates the association between management turnover following financial restatements and the probability of subsequent restatements. We find that restating firms that replace management (CEO and/or CFO) are more likely to restate their financial statements again. We also find that subsequent restatements are mainly attributable to the new management. Overall, our results suggest that management turnover following restatements may not be an effective mechanism to remediate financial restatements, but the change to a new management results in a greater possibility of lower earnings quality (i.e., higher probability of subsequent financial restatements and accruals-based earnings management). Our study supports prior literature's findings that the change in the top management leads to organizational instability and higher accounting information risk. Our findings have implications for internal decisionmaking with regard to top executive replacement.
School Reform and Coaching: Identifying Structures for Successful Implementation of a Data Informed Decision-Making Program

i Dedication . ii Acknowledgements . iii List of Tables . viii List of Figures . x Chapter 1 Problem Statement . 1 History of Reform . 2 Data Informed Decision-Making . 5 Coaching . 7 Background of the problem . 8 Statement of the Research Problem . 10 Purpose of the Study . 11 Significance of the Research . 12 Research Methodology and Research Questions . 13 Summary . 14 Chapter 2 Literature Review . 15 Policy Changes in Education . 15 Definition of Key Terms . 16 Theoretical Framework . 16 Review of the Literature . 21 SCHOOL REFORM AND COACHING vi Research Methods . 48 Data Collection . 53 Summary . 61 Chapter 3 Methods . 62 Participant Selection . 63 Role of the Researcher . 64 Research Method and Design . 65 Instruments . 66 Use of Instruments . 69 Data Analysis . 72 Timeline for Study . 80 Summary . 80 Chapter 4 Results . 82 Literacy Benchmarking Data Results . 82 Survey Results . 92 Interviews . 128 Limitations of Research . 149 Summary . 153 Chapter 5 Discussion . 155 Synthesis of Findings . 155 Larger Context . 162 Implications . 175 SCHOOL REFORM AND COACHING vii Further Research . 186 Summary . 188 References . 190 Appendix A Consent Forms . 207 Appendix B Coach Survey . 211 Appendix C Coach Interview Questions . 219 Appendix D Principal Interview Questions . 220 SCHOOL REFORM AND COACHING
Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

We analyze audit fees and audit risk to extract auditors׳ assessment of family-firm׳s financial reporting quality. Relative to non-family firms, we find that auditors charge family firms significantly less, and the fee difference shrinks in magnitude when family firms have high audit risk. Using constructs for audit risk and audit effort, we show that family firms have lower audit risk, and that their auditors work less to provide assurance. Our findings suggest that superior reporting quality lowers audit risk and the need for greater audit investments, which is why auditors charge family firms less.
Real Convergence and the EU Accession Countries

We test for long–run real interest rate parity involving the ten new member states that joined the European Union in 2004 and the US, UK and Germany. We utilise a novel panel data approach whereby unit root tests are conducted within a seemingly unrelated regression framework. This procedure provides increased power over univariate unit root tests and offers key advantages over existing panel data tests insofar as cross–sectional dependency is addressed and individual stationary panel members are identified. In contrast to existing peripheral Eurozone members, we find that a majority of the new member states are characterised by real interest parity.