Miracle-dz/UniFAR-FTUs huggingface dataset:
Do Emerging Market Firms Follow Different Dividend Policies? Empirical Investigation on the Pre and Post Reform Dividend Policy and Behaviour of Dhaka Stock Exchange Listed Firms

Purpose - This study aims to investigate the behaviour of pay-out policy of Dhaka Stock Exchange (DSE) listed firms preceding and following financial crisis to see whether dividend policy appears as significant measure to protect the general shareholders' interest following the crisis in 1997-1998. Design/methodology/approach - Ordinary least square models are tested on DSE data preceding (1988-1997) and following the financial crisis (1999-2003), on which no other study has been conducted yet. Findings - The empirical results fail to trace noticeable improvements in pay-out policy following the market crisis. Research limitations/implications - Dividend policy does not appear as a significant measure to protect the shareholders' interest in the emerging market of Bangladesh and regulatory reforms following the financial crisis in 1997-1998 appears as ineffective in Bangladesh. Originality/value - The unique features of this study are that it is the first study of this kind in the stock market of Bangladesh and the data are captured preceding and following the financial crisis in 1997-1998.
Charity Accountability in the UK: Through the Eyes of the Donor

Purpose - – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach - – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses document content analysis and questionnaire surveys) as a basis for better appreciating donor engagement. Findings - – This research offers evidence that while donors are viewed as the key stakeholder to whom a charity should be accountable, the relevance of the information commonly disclosed in formal charity communications is questionable. This is viewed as significant in terms of small dependent donors, although less critical in the case of non-dependent large donors who have power to demand individualised information. However, although all donors do not particularly engage with these formal communications, they are viewed by them as having significance and their production and publication serves as an important legitimising tool in the sector (enhancing trust and reputation). Research limitations/implications - – This research is based on semi-structured interviews with individual small donors and large institutional donors to large UK charities and therefore any generalising of the conclusions beyond large charities, and beyond the UK, should be undertaken with care. In addition, it focuses solely on the perceptions of donors, and other stakeholder groups are also important in this process. Originality/value - – Despite the widespread acceptance that charities have a duty to discharge accountability to their stakeholders, there is limited knowledge of their information needs and whether the performance information currently being disclosed fulfils them. This study provides a unique insight into the perspective of a key stakeholder group (donors) with respect to accountability.
The Cambodian clothing industry in the post-MFA environment: a review of developments

The period 2005–2008 provides an opportunity to examine the impact of ending the Multi-Fibre Arrangement's system of quotas on the development of Cambodia's clothing industry and the wider Cambodian economy. The question is particularly interesting because (1) Cambodia has incorporated independently monitored labour standards and trade union rights into its labour law and (2) the clothing industry plays a centrally important role in growth of exports, GDP and employment. The paper shows that with the exception of the EU market, the increasingly competitive environment did not undermine expansion of the industry prior to the onset of global recession in 2008. The reason for continued success lay mainly in improved price competitiveness through exchange rate movements and the shift of China towards more upmarket production. Productivity gains seem an unlikely source of continued rapid growth. Finally, an examination of monitoring reports indicates that labour standards did not decline as a result of increased competitive pressures. Changes scheduled to take place in the monitoring system might, however, reduce its independence and permit the growth of a sector of the industry with lower standards.
East Meets West

Abstract The increasing globalization of business means that those responsible for educating tomorrow's managers must give priority to the development of “cross-cultural capability,” comprising an awareness of, and sensitivity towards, cultural differences; cross-cultural business skills; and international management competence. Using multi-cultural groupwork for this purpose on the MSc in International Business course at Sheffield Hallam University, UK, indicates that it can result in enhanced capability, but may also lead to the reinforcing of cultural stereotypes. Successful implementation depends upon tutors confronting the challenges involved. These relate to the discourse of groupwork; group formation; consciousness raising; the handling of cross-cultural disagreements; and the fostering of reflective practice.
Detection and attribution of global change and disturbance impacts on a tower-observed ecosystem carbon budget: a critical appraisal

Observations worldwide are providing an increasing amount of atmosphere–ecosystem flux data. Thus, the establishment of a data mining methodology to detect significant trends and attribute changes to specific factors is important. This study examined the possibility of detecting significant trends in observed data at a test site with one of the longest records of flux measurements (Takayama, Japan). Statistical tests using non-parametric methods showed a ‘likely’ trend (i.e., detected at 66–90% confidence level) of increasing carbon sequestration. To investigate the change in carbon sequestration in relation to biological and environmental factors (ambient CO2, temperature, radiation, precipitation and disturbance), mechanistic and numerical methods were applied. A process-based model was used for the mechanistic attribution of change, and an optimal fingerprinting method in combination with model-based sensitivity simulations was used for numerical attribution. At the study site, local disturbances appeared to exert an impact on the observed carbon sequestration, whereas climatic factors made moderate contributions. These results indicate the feasibility of detection and attribution using current flux measurement data, although more evidence is needed to confirm global coherence.
Intellectual capital: Mapping employee and work group attributes

This paper aims to extend the understanding of human and structural capital as key components of intellectual capital by refining their definitions and outlining their relationships. It argues that psychology and sociology can further develop the understanding of intellectual capital despite having not previously been sufficiently recognised as relevant to the debate. The paper draws on these disciplinary areas to develop a model that specifies subsets of human and structural capital, of intellectual capital and the relationship between them, as a basis for a more comprehensive definition and effective measurement of it across a range of industries and firms. Finally, it argues that it is important for employers to determine how to capture human capital and convert it into structural capital so that it is not lost in times of rapid restructuring and high staff turnover.
The territorial bases of health policymaking in the UK after devolution

For all that there is a well-entrenched sense of the differences among the different peoples of the UK, there has been surprising reluctance to accept the extent to which these differences translate into divergent public policy trajectories. That means the extent of policy divergence since devolution has been something of an uncomfortable surprise for many. Its speed, given the common heritages, similar organizations, shared problems, and pressures for convergence between the four systems might startle – in an increasingly globalized world (and medicine has long been cosmopolitan) their divergence is striking and explaining it important. If there is to be change in a mature welfare state such as that of the United Kingdom, it will most likely be through the accretion of such changes to existing systems. And, I argue, the changes reflect the distinct politics of place and the way policy makers, often insensibly, respond to their particular problems and debates in ways that vary territorially and produce territorial policy divergence that matters.
Evaluation of Measures of Technical Image Quality for Intracranial Magnetic Resonance Angiography

We evaluate three measures of technical image quality for intracranial magnetic resonance angiography (MRA): (1) a two-alternative forced choice (2AFC) evaluation of vessel visibility, (2) vessel-to-background signal-difference-to-noise ratio (SDNR), and (3) observer ranking of the fidelity of vessel morphology compared to that in a gold standard image. The gold standard used for both the 2AFC and ranking measures is intraarterial catheter angiography. These measures are applied to healthy arterial segments. The 2AFC and SDNR measures directly evaluate the visibility of artery segments for which the existence is known from the gold standard images. We argue that (1) 2AFC evaluates the carrier signals on which any vascular disease process is modulated and provides an upper bound on the detectibility of vascular lesions, (2) SDNR is a predictor of 2AFC, and (3) ranking may be used to predict the relative performance of techniques in the detection of vascular lesions.
Employee-driven innovation and workplace learning: basic concepts, approaches and themes

Innovation and learning are important for societies, firms and employees. It is widely agreed that a substantial part of Europe’s solution to the challenge of globalization and knowledge-based societies consists of greater emphasis on research, innovation and education (learning), the ‘knowledge triangle’ in EU terms. Being able to innovate effectively – at the level of both the firm and the country – is a crucial factor for economic and social development. In addition, at the individual level, learning and innovation possibilities – embedded in work – are preconditions, and can pave the way, for improved job satisfaction. There is research evidence of the role and importance of innovation and learning that supports the above points of view. Lundvall and Nielson argue, with regard to firms in the global economy, that organizations that focus on learning and development (innovation) are more likely to produce innovative solutions, which is a precondition for coping with global competition (Lundvall and Nielson, 2007). The following questions express a challenge inherent in the knowledge triangle: why and how is innovative development connected with learning? And what is really meant by learning and innovation in this context? These are some of the main questions the authors in this issue of Transfer will endeavour to answer from different perspectives. In short, it should be mentioned that the term ‘learning’ is used in a broad sense which includes, but goes further than, the traditional notion of ‘acquiring knowledge’. Initially – as Evans has stated (Evans et al., 2006) – learning must be examined in the socio-economic context of the workplace, conceived as the processes by which human capacities are expanded, and workplace learning means practices of learning in, for and through the workplace. Learning is rooted in action in the organization and culture of the workplace. The importance of the workplace as a site for learning is underlined in recent educational research and in the present Transfer issue. As regards innovation, it is obvious that all drivers (sources) of innovation must be used, and the perspective in the present issue is that employees – in employee-driven innovation – are a very important and effective resource for innovation, which is often overlooked. Societies and firms should not restrict themselves to relying exclusively on experts and special departments (R&D innovation). The firm and its employees are entities that can be responsible, and have the potential, for important innovative processes and products. Employees can have considerable skills and
SITA visual field testing in children.

PURPOSE The Swedish Interactive Thresholding Algorithm (SITA) is a new testing strategy for the Humphrey perimeter. The standard SITA algorithm shortens test time in adults without increasing variability, but its usefulness for detecting field defects in children has not been investigated. METHODS We evaluated 92 standard SITA 24-2 visual fields of children, most of whom had various types of optic neuropathies (pediatric idiopathic intracranial hypertension, homonymous defects, bitemporal defects, papilledema from brain tumors), and compared them with 49 full threshold 24-2 fields obtained in similar patients. We evaluated outcome measures of foveal threshold, mean defect, pattern standard deviation, false-negative and false-positive rates, and test time. Five children (9 eyes) had both SITA and full threshold testing (FTT). RESULTS The SITA decreased test time by over 50% compared with FTT (12.6 +/- 3.0 minutes vs 6.6 +/- 1.6 minutes [P <.00001]). When patients with field defects were eliminated, the pattern standard deviation was lower with SITA than FTT (P <.002), indicating lower intratest variability of SITA in subjects with normal fields. No detectable difference was observed in the other outcome measures. Subjective analysis of gray-scale fields in patients who underwent testing with the use of both strategies showed marked similarities. CONCLUSIONS SITA shortens test time significantly compared with FTT and does so without jeopardizing interpretability. SITA has less intratest variability than FTT and therefore should be better for detecting and following defects. Caution is advised when following a visual field defect unless the same strategy is used for each evaluation. Switching strategies in the absence of a stable field defect is not recommended.
Measuring Welfare Losses from Hypoxia: The Case of North Carolina Brown Shrimp

Abstract While environmental stressors such as hypoxia (low dissolved oxygen) are perceived as a threat to the productivity of coastal ecosystems, policy makers have little information about the economic consequences for fisheries. Recent work on hypoxia develops a bioeconomic model to harness microdata and quantify the effects of hypoxia on North Carolina's brown shrimp fishery. This work finds that hypoxia is responsible for a 12.9% decrease in NC brown shrimp catches from 1999–2005 in the Neuse River Estuary and Pamlico Sound, assuming that vessels do not react to changes in abundance. The current article extends this work to explore the full economic consequences of hypoxia on the supply and demand for brown shrimp. Demand analysis reveals that the NC shrimp industry is too small to influence prices, which are driven entirely by imports and other domestic U.S. harvest. Thus, demand is flat and there are no measurable benefits to shrimp consumers from reduced hypoxia. On the supply side, we find that the shrimp fleet responds to variation in price, abundance, and weather. Hence, the supply curve has some elasticity. Producer benefits of reduced hypoxia are less than a quarter of the computed gains from assuming no behavioral adjustment. JEL Classification Code: Q22
Carbon junction implant: Effect on leakage currents and defect distribution

In this paper we present a detailed investigation on the influence of carbon co-implantation in the source/drain extension on leakage current and defect density in PFET transistors. Carbon is used to reduce the transient enhanced boron diffusion, to decrease short channel effects and to control the overlap length of the transistor. Leakage currents are measured and separated in order to analyze the influence of the carbon on the different MOSFET regions. An increase in carbon dose by a factor of 1.15 leads to an enhanced source/drain extension leakage which is caused by carbon induced defects. No effect of the carbon implantation on source/drain junction leakage was found as the co-implant is located above the source/drain depletion region. In addition an increase of gate induced drain leakage with carbon dose was observed. This increase is further analyzed by charge pumping technique.
Reparation or Retribution: An Investigation into Regulatory Compliance in Planning

It is an axiom of good planning practice that procedure is informed by up-to-date research. Consequently, it is surprising to discover that there remains a dearth of specialised planning-enforcement literature relating to theory and implementation. In this paper an evaluation is given of the effectiveness of planning enforcement in Britain by reviewing existing legislative mechanisms and strategies employed by officials. Theoretical perspectives are drawn upon to suggest how the system might be improved through attention to the structural factors underpinning it.
Cell surface localization and release of the candidate tumor suppressor Ecrg4 from polymorphonuclear cells and monocytes activate macrophages

We identified fresh human leukocytes as an abundant source of the candidate epithelial tumor suppressor gene, Ecrg4, an epigenetically regulated gene, which unlike other tumor suppressor genes, encodes an orphan‐secreted, ligand‐like protein. In human cell lines, Ecrg4 gene expression was low, Ecrg4 protein undetectable, and Ecrg4 promoter hypermethylation high (45–90%) and reversible by the methylation inhibitor 5‐AzaC. In contrast, Ecrg4 gene expression in fresh, normal human PBMCs and PMNs was 600–800 times higher than in cultured cell lines, methylation of the Ecrg4 promoter was low (<3%), and protein levels were readily detectable in lysates and on the cell surface. Flow cytometry, immunofluorescent staining, and cell surface biotinylation established that full‐length, 14‐kDa Ecrg4 was localized on PMN and monocyte cell surfaces, establishing that Ecrg4 is a membrane‐anchored protein. LPS treatment induced processing and release of Ecrg4, as detected by flow and immunoblotting, whereas an effect of fMLF treatment on Ecrg4 on the PMN cell surface was detected on the polarized R2 subpopulation of cells. This loss of cell surface Ecrg4 was associated with the detection of intact and processed Ecrg4 in the conditioned media of fresh leukocytes and was shown to be associated with the inflammatory response that follows severe, cutaneous burn injury. Furthermore, incubation of macrophages with a soluble Ecrg4‐derived peptide increased the P‐p65, suggesting that processing of an intact sentinel Ecrg4 on quiescent circulating leukocytes leads to processing from the cell surface following injury and macrophage activation.
CONTAINMENT AND MISMATCH: GENDER DIFFERENCES IN COMMUTING IN METROPOLITAN LABOR MARKETS

The spatial containment of women relative to men remains a prominent theme in research on women's employment in American cities. Drawing on a dataset for all metropolitan areas in the United States in 1990, this research analyzes the contextual variability of containment effects and the link between localized commutes and the incidence of occupational sex segregation. Women's more localized commutes persist across most of the urban system, with particularly wide differentials in suburban labor markets in proximity to national service and finance centers. Treatment effects models confirm that differences in the extent of local labor markets among women reinforce occupational sex segregation, but the effect varies by mode of travel. Working close to home slightly increases the likelihood of segregation for women with access to private automobiles, suggestive of spatial containment. Among women reliant on bus transportation, spatial mismatch is so severe that even poorly paid secondary jobs require long comm.
Effects of diffusion time on non-Gaussian diffusion and intravoxel incoherent motion (IVIM) MRI parameters in breast cancer and hepatocellular carcinoma xenograft models

Background Perfusion-related intravoxel incoherent motion (IVIM) and non-Gaussian diffusion magnetic resonance (MR) parameters are becoming important biomarkers for differentiating malignant from benign tumors without contrast agents. However, diffusion-time dependence has rarely been investigated in tumors. Purpose To investigate the relationship between diffusion time and diffusion parameters in breast cancer and hepatocellular carcinoma xenograft mouse models. Material and Methods Diffusion-weighted MR images (DWI) were obtained on a 7-T magnetic resonance imaging (MRI) scanner at two different diffusion times (9.6 ms and 27.6 ms) in human breast cancer (MDA-MB-231) and hepatocellular carcinoma (HepG2 and PLC/PRF/5) xenograft mouse models. Perfusion-related IVIM (fIVIM and D*) and non-Gaussian diffusion (ADC0 and K) parameters were estimated. Parametric maps of diffusion changes with the diffusion times were generated using a synthetic apparent diffusion coefficient (sADC) obtained from b = 438 and 2584 s/mm2. Results ADC0 values significantly decreased when diffusion times were changed from 9.6 ms to 27.6 ms in MDA-MB-231, HepG2, and PLC/PRF/5 groups (P = 0.0163, 0.0351, and 0.0170, respectively). K values significantly increased in MDA-MB-231 and HepG2 groups (P < 0.0003 and = 0.0007, respectively); however, no significant difference was detected in the PLC/PRF/5 group. fIVIM values increased, although not significantly (P = 0.164–0.748). The maps of sADC changes showed that diffusion changes with the diffusion time were not homogeneous across tumor tissues. Conclusion Diffusion MR parameters in both breast cancer and HCC xenograft models were found to be diffusion time-dependent. Our results show that diffusion time is an important parameter to consider when interpreting DWI data.
Liquidity or Credit Risk? The Determinants of Very Short-Term Corporate Yield Spreads

Employing a comprehensive database on transactions of commercial paper issued by domestic U.S. nonfinancial corporations, we study the determinants of very short-term corporate yield spreads. We find that liquidity plays a role in the determination of spreads but, somewhat surprisingly, credit quality is the more important determinant of spreads, even at horizons of less than 1 month. These results are robust across a variety of proxies for liquidity and credit risk, and have important implications for the literature on the modeling of corporate bond prices. Copyright 2007 by The American Finance Association.