Miracle-dz/UniFAR-FTUs huggingface dataset:
Distress Risk, Growth and Earnings Quality

We extend and complement prior work by investigating the earnings quality of firms with different financial health characteristics and growth prospects. By using three alternative measures of default likelihood and two alternative measures of growth options, without being limited to a specific event, we provide a more comprehensive setup for analysing the earnings characteristics of the universe of firms than examining distressed firms with persistent losses, dividend reductions or bankruptcy-filings. Our dataset consists of 15,049 healthy U.S. firms over the period 1990–2004. Results show that the relation between earnings quality and financial health is not monotonic. Distressed firms have a low level of earnings timeliness for bad news and a high level for good news, and manage earnings toward a positive target more frequently than healthy firms. On the other hand, healthy firms have a high level of earnings timeliness for bad news. Growth aspects play an important role in a firm's ability to manage earnings. In contrast to the findings of prior studies, growth firms have greater earnings timeliness for bad news, whereas value firms manage earnings toward a positive target more frequently than growth firms.
BALLOT STRUCTURE, DISTRICT MAGNITUDE AND CONSTITUENCY-ORIENTATION OF MPs IN PROPORTIONAL REPRESENTATION AND MAJORITY ELECTORAL SYSTEMS

Many studies have been devoted to the way electoral institutions shape the representative process in general, and of the relation between legislators and their local constituency. Yet, the majority of these have been hardly comparative. And when they compared countries, these countries rarely differed in many aspects of the electoral system. This article takes a different perspective by looking at the effect of the electoral formula, district magnitude and ballot structure on how important the constituency is for MPs in three countries that differ on these three components of the electoral system: Belgium, France and Portugal. And the results, though they should be confirmed by analyses on more countries, provide interesting insights. In particular they show that the difference in nature between single and multi-member districts is more important for constituency-orientation than differences between multi-member districts. Second, the article shows that the effect of electoral institutions is not straightforward: its impact is stronger on attitudes towards the constituency than on actaul behaviours of legislators regarding their constituency.
Winter Monthly Mean Atmospheric Anomalies over the North Pacific and North America Associated with El Niño SSTs

Abstract The characteristics of winter monthly mean extratropical circulation associated with El Nino, including precipitation and surface temperature over the United States, are examined for nine El Nino events during 1950–94. Precipitation and surface temperature over the United States, also the 500-mb geopotential height and sea level pressure over the North Pacific and North America, are significantly different between early winter (November and December) and late winter (January to March). The typical El Nino-related U.S. precipitation and surface temperatures identified in many previous studies, as well as the Pacific–North American (PNA) circulation pattern, emerge in January and persist through February and March. The PNA patterns during these late winter months are coupled both with the tropical El Nino sea surface temperature (SST) variation and with the North Pacific SST variation. In contrast, the PNA patterns in the early winter months correlate only with the North Pacific SST. The tendency f.
Partner Geographic and Organizational Proximity and the Innovative Performance of Knowledge‐Creating Alliances

We adopt a knowledge‐based perspective to investigate the individual and interaction effects of partner geographic and organizational proximity on the innovative performance of knowledge‐creating alliances. Our econometric analysis on a sample of 1,515 interfirm dyadic knowledge‐creating R&D alliances shows that both geographic distance between allied firms and their affiliation with the same business group negatively affect the alliance innovative performance. However, when jointly considered, the two examined partner characteristics positively moderate each other's effect on alliance innovative performance, so revealing a complementary effect on it. We argue that, while the existence of group ties between geographically distant organizations reduces the negative influence of geographic distance on the partners' ability to integrate their knowledge within the alliance, collaborating with remote partners weakens the negative influence of the existence of group ties between partners on knowledge diversity in alliances. We conclude that geographic distance and organizational proximity are contingent upon one another in their effect on the innovative performance of knowledge‐creating alliances and that distance (proximity) in one dimension can be bridged (overcome) by proximity (distance) in another dimension.
How and why do language teachers use ICT in a University in Saudi Arabia

This paper describes and evaluates the reported use of Information Communication Technology (ICT) by teachers of English as a Foreign Language (EFL) at a university in Saudi Arabia. The overriding aim of the study was to understand how ICT was being used and to discover what encourages and discourages teachers to use ICT. This was a mixed methods study using both quantitative and qualitative methods. Variable use of ICT was discovered and three types of teachers were identified according to their use of ICT: extended users; restricted users; and non-users of ICT. Perceived impact on teaching and learning was a key motivator for using ICT but there were several constraints on teachers including lack of access and limited encouragement and support in the wider environment. The research made a contribution to an under researched area by reporting on the use of ICT in EFL teaching in the Arab world. Findings are discussed in the context of the more traditional ‘factors’ approach to understanding the take-up of ICT as well as a less familiar three zones framework.
Comparison of Mouse Urinary Metabolic Profiles after Exposure to the Inflammatory Stressors γ Radiation and Lipopolysaccharide

Metabolomics on easily accessible biofluids has the potential to provide rapid identification and distinction between stressors and inflammatory states. In the event of a radiological event, individuals with underlying medical conditions could present with similar symptoms to radiation poisoning, prominently nausea, diarrhea, vomiting and fever. Metabolomics of radiation exposure in mice has provided valuable biomarkers, and in this study we aimed to identify biomarkers of lipopolysaccharide (LPS) exposure to compare and contrast with ionizing radiation. LPS treatment leads to a severe inflammatory response and a cytokine storm, events similar to radiation exposure, and LPS exposure can recapitulate many of the responses seen in sepsis. Urine from control mice, LPS-treated mice, and mice irradiated with 3, 8 and 15 Gy of γ rays was analyzed by LCMS, and markers were extracted using SIMCA-P+ and Random Forests. Markers were validated through tandem mass spectrometry against pure chemicals. Five metabolites, cytosine, cortisol, adenine, O-propanoylcarnitine and isethionic acid, showed increased excretion at 24 h after LPS treatment (P < 0.0001, 0.0393, 0.0393, <0.0001 and 0.0004, respectively). Of these, cytosine, adenine and O-propanoylcarnitine showed specificity to LPS treatment when compared to radiation. On the other hand, increased excretion of cortisol after LPS and radiation treatments indicated a rapid systemic response to inflammatory agents. Isethionic acid excretion, however, showed elevated levels not only after LPS treatment but also after a very high dose of radiation (15 Gy), while additional metabolites showed responsiveness to radiation but not LPS. Metabolomics therefore has the potential to distinguish between different inflammatory responses based on differential ion signatures. It can also provide quick and reliable assessment of medical conditions in a mass casualty radiological scenario and aid in effective triaging.
Agent Employment Horizons and Contracting Demand for Forward-Looking Performance Measures

In this paper, the principal rewards an agent's farsighted effort both in the short- and long-term, with the short-term reward based on a noisy, forward-looking performance measure and the long-term reward based on a potentially less noisy, trailing performance measure. The main result is that optimal contracting weights depend on the agent's employment time horizon: the shorter the agent's employment horizon the greater the emphasis on the forward-looking performance measure and vice versa. This implies that contracting on forward-looking performance measures can be valuable in mitigating any adverse long-term effects of employees myopically focusing on short-term trailing performance measures.
The role of HRM practices, procedural justice, organizational support and trust in organizational commitment and in-role and extra-role performance

Taking the social exchange perspective, we examine the process (black box) linking human resource practices and organizational commitment and superior rating performance. Using procedural justice, organizational support and trust, as relational exchange mechanisms, we evaluate which such complex psychological states mediate the relationship between HRM practices and performance. On the basis of a sample of 1,219 employees from a Canadian hospital, our results indicate that HRM practices can stimulate greater in-role and extra-role performance if they are perceived as signs of support and procedural justice. Consequently, we find that that the sole implementation of HRM practices, however innovative they may be, does not suffice to improve behavioral performance. Our study thus contributes to a better understanding of the ‘black box’ phenomenon that links HRM practices to organizational performance indices. Because of the number of psychological states studied, our research enriches knowledge of the social exchange mechanisms.
Efficiency analysis in public health organizations in Brazil

Purpose – This paper aims to discuss and collect evidence about the hypothesis that, under imperfect information, the multipurpose public organization emulates its peers, arguing that this hypothesis can be fruitful to the study of this kind of organization.Design/methodology/approach – At IPEC – Instituto de Pesquisa Clinica Evandro Chagas, the clinical research institute affiliated to FIOCRUZ – Fundacao Oswaldo Cruz, activities relating to infectious diseases –, e.g. diagnostic exams; outpatient care and patient admissions; teaching and research – are structured in the form of integrated action programs (briefly, PAIs). Taking into account the complexity of this organizational format, this paper applies a mathematical model allowing to define and compute managerial indicators referring to the eight main PAI programs with a view to measure their performance, to investigate whether there are any scale inefficiencies in the eight programs selected as decision‐making units (DMUs) and to assess the effective.
Why the renminbi might be overvalued (but probably isn’t)

The Renminbi (RMB) is evaluated using relative PPP, absolute PPP, and Balassa-Samuelson criteria. We find that some approaches imply substantial undervaluation of the RMB, while others imply little or none. Yet a few others indicate slight overvaluation. However, even when the estimated degrees of undervaluation are large, the gap between predicted and actual values is not always statistically significant. We also find that including measures of institutions, such as the absence of corruption, results in smaller estimates of RMB undervaluation.
Uniformity of large-area bilayer graphene grown by chemical vapor deposition

Graphene grown by chemical vapor deposition (CVD) on copper foils is a viable method for large area films for transparent conducting electrode (TCE) applications. We examine the spatial uniformity of large area films on the centimeter scale when transferred onto both Si substrates with 300 nm oxide and flexible transparent polyethylene terephthalate substrates. A difference in the quality of graphene, as measured by the sheet resistance and transparency, is found for the areas at the edges of large sheets that depends on the supporting boat used for the CVD growth. Bilayer graphene is grown with uniform properties on the centimeter scale when a flat support is used for CVD growth. The flat support provides consistent delivery of precursor to the copper catalyst for graphene growth. These results provide important insights into the upscaling of CVD methods for growing high quality graphene and its transfer onto flexible substrates for potential applications as a TCE.
Portfolio Composition Choice: A Behavioral Approach

This experimental study investigates portfolio composition choice for different types of financial assets and different levels of wealth. For a group of financially sophisticated executive MBA students with work experience in capital markets, the findings of this study indicate that the proportion of wealth invested in risky assets increases with wealth for all portfolio compositions examined, and increases with the degree of asset risk. This proportion is found to be as much as three times higher for common stocks than for options: For stock portfolios, it increases from 33% to 44% over the five wealth levels examined, and for options it increases from 11% to 17%. These results may imply a decreasing rel w proportions of their wealth in risky assets possess the following characteristics: they do not invest in options in real life; they sometimes buy lottery tickets; they assign a higher risk level to options than to common stocks; they are female; and they are employed.
Efficacy of filter types for detecting Campylobacter jejuni and Campylobacter coli in environmental water samples by polymerase chain reaction

A previously developed polymerase chain reaction (PCR) amplification of a target region in the flaA Campylobacter flagellin gene was evaluated and adapted for use with environmental water samples. The ability to detect Campylobacter jejuni or Campylobacter coli in seeded water samples was tested with various filters after concentration and freeze-thaw lysis of the bacterial cells. A nonradioactive probe for the amplified flagellin gene fragment detected as little as 1 to 10 fg of genomic DNA and as few as 10 to 100 viable C. jejuni cells per 100 ml of water filtered onto Fluoropore (Millipore Corp.) filters. No amplification was obtained with cellulose acetate filters, most likely because of binding of the DNA to the filter. Concentration and lysis of target cells on Fluoropore and Durapore (Millipore Corp.) filters allowed PCR to be performed in the same reaction tube without removing the filters. This methodology was then adapted for use with environmental water samples. The water supply to a broiler chicken production farm was suspected as the source of C. jejuni known to be endemic in grow-out flocks at the farm, despite the inability to culture the organisms by standard methods. The filtration-PCR method detected Campylobacter DNA in more than half of the farm water samples examined. Amplified campylobacter DNA was not detected in small volumes of regional surface water samples collected on a single occasion in February. The filtration-PCR amplification method provided a basis for detection of C. jejuni and C. coli in environmental waters with a high degree of specificity and sensitivity.
Real decision making? : school councils in action

In the 2005 White Paper, Higher Standards, Better Schools for All, the government made a commitment to update guidance for schools on involving pupils in decision making, with particular reference to school councils. This research, which included a review of the current literature, national surveys of pupils and teachers and a series of school case studies, will inform the revised national guidance.
Convergence in Entrepreneurial Leadership Style: Evidence from Russia

Entrepreneurial leadership is crucial for economic growth in all countries, yet little is known about the leadership style of entrepreneurs in transition economies such as the BRIC countries (Brazil, Russia, India, and China). There has been a need for research into cross-cultural similarities in entrepreneurial characteristics that would support an argument for convergence across cultures. This article investigates entrepreneurial leadership styles based on interviews with 130 exemplary Russian entrepreneurs over a recent five-year period. The results showed that a large majority of these entrepreneurs had adopted an open leadership style similar to U.S. entrepreneurs, adding support to a convergence theory of entrepreneurial leadership style.
Welfare and child support: Complements, not substitutes

In most states, child support paid on behalf of Temporary Assistance for Needy Families (TANF) participants is used to offset TANF and child support administrative expendituress this policy primarily benefits taxpayers. In contrast, Wisconsin allowed most custodial parents to keep all support paid on their behalf. This policy, which treats welfare and child support as complements, was evaluated through an experimental design. This paper reports the key results of the experimental evaluation, using state administrative data to examine the effects on child support outcomes and governmental cost. We find that when custodial mothers keep all child support paid on their behalf, paternity establishment occurs more quickly, noncustodial fathers are more likely to pay support, and custodial families receive more support. These outcomes are achieved at no significant governmental cost. © 2008 by the Association for Public Policy Analysis and Management.
Improving inter‐functional coordination to face high product variety and frequent modifications

In an effort to better respond to heterogeneous customer needs, an increasing number of companies in different sectors deal with the combination of high variety and frequent product changes/modifications. This entails planning, designing, purchasing and manufacturing activities and exacerbates the alignment of Sales, Production Planning and Engineering goals. This paper aims to suggest a way of improving coordination between such functional areas in contexts characterised by high variety and frequent product changes. Based on the data from an action Research study, a method for taking the contrasting requests of Sales, Production Planning and Engineering into account simultaneously and to facilitate the coordination of their activities is developed. It leverages Modular Bills and product modularity to improve inter‐functional coordination. Initial indications are promising. However, given the specific nature of the studied case, further research is required to evaluate the generalizability of the findings.
New perspectives on the 1931 banking crisis in Germany and Central Europe

Until today, most research on the Great Depression has focused on the failures of monetary and currency policies. A new look at the Great Depression challenges the dominant research opinion that the credit contraction was the main cause for the aggravated depression. The big German banks did not reduce the amount of credit and defaulted because of their high write-offs on big loans. The write-offs occurred as a consequence of the insufficient monitoring of debtors. The relation between the banks and their debtors was highly asymmetric and was characterised by the opportunistic behaviour of debtors.
Automobile Air Bags in the 1990s: Market Failure or Market Efficiency?

This article seeks to explain the recent growth in the adoption of air bags in new automobiles. Our analysis focuses on market forces, that is, consumers' willingness to pay for air bags and automakers' responsiveness to consumers' willingness to pay. We find that air bags were offered by automakers because consumers were willing to pay for them--increasingly willing as information about actual experiences with air bags spread through the media and friends. Thus, in general, the market for air bags worked efficiently. Doubt has again been placed on the potential social value of automobile safety regulation and the efficacy of nonexperimental safety information campaigns.
Chorioamnionitis in pregnancy: a comparative study of HIV-positive and HIV-negative parturients

Chorioamnionitis is an important risk factor for vertical transmission of HIV/AIDS. We compared the prevalence and correlates of histologic chorioamnionitis (HCA) in HIV-positive and HIV-negative pregnant women. HIV-positive and -negative parturients were interviewed, examined and had their placentas examined histologically for chorioamnionitis. Data regarding HIV were also retrieved from their hospital records. A total of 298 parturients (150 HIV positive and 148 HIV negative) were enrolled. The two groups were similar in socio-demographic and obstetric parameters except for age. The prevalence of HCA was 57.1% in HIV-positive women and 61.6% in HIV-negative women (p = 0.43). HCA staging was associated with the number of intrapartum vaginal examinations in HIV-positive subjects and nulliparity in HIV-negative subjects. The number of intrapartum vaginal examinations and coitus in the week prior to delivery significantly affected the grade of HCA in HIV-negative subjects. The prevalence of HCA in both HIV-positive and HIV-negative is high. Most variables did not affect the occurrence of HCA in both groups studied except number of intrapartum examinations, coitus in the preceding one week and nulliparity, which were related to severity of the disease.
Liver and kidney function tests in normal and pre-eclamptic gestation--a comparison with non-gestational reference values.

OBJECTIVE To compare liver and kidney function tests in pre-eclampsia and in uncomplicated pregnancy and to relate the results to physiological reference values. DESIGN Prospective cross sectional study. SETTING Antenatal clinic and antenatal labour wards, Harare Hospital, Zimbabwe. SUBJECTS 38 pre-eclamptic and 72 normal women of similar parity, gravida and gestational age. MAIN OUTCOME MEASURES Serum albumin, total bilirubin, alkaline phosphatase (ALP), aspartate transaminase (AST), alanine transaminase (ALT) and gamma-glutamyl transaminase (GGT) were used as indices of hepatic function. Serum creatinine, urea and uric acid were used to assess renal function. RESULTS Albumin, bilirubin and ALT did not show any differences between the pre-eclamptic and normotensive pregnant women. The activities of the following enzymes, ALP (p < 0.001), AST (p = 0.001) and GGT (p < 0.01) were significantly elevated in pre-eclamptic women. The renal indices, creatinine, urea and uric acid were significantly raised in pre-eclampsia (p < 0.001). No significant differences were observed in the haematological parameters, haemoglobin (Hb), white blood cell count (WBC), red blood cell count (RBC), mean corpuscular volume (MCV) and platelet count. Almost all the biochemical and haematological parameters were lower in normal pregnancy compared to the physiological reference values used in our maternity unit. CONCLUSION Liver and kidney function is modified by normal pregnancy. However, the majority of the liver and kidney function tests between pre-eclamptic and normal pregnancy exhibited significant differences. The physiological reference values that are currently in use are different from those of women with uncomplicated pregnancies and may not be entirely suitable for management of pre-eclampsia which has hepatic and renal involvement.