Miracle-dz/UniFAR-FTUs huggingface dataset:
Unbalanced Information and the Interaction between Information Acquisition, Operating Activities, and Voluntary Disclosure

As different activities cannot be measured or communicated with the same precision, accounting information is often only a partial and unbalanced reflection of the fundamental economics, emphasizing certain aspects of the underlying operations while disregarding others. We highlight this inherent imbalance in information as the source of an interaction between corporate operating and discretionary disclosure strategies, and thereby also as an important determinant of the information acquisition strategy. We demonstrate that information imbalance, via its distorting effect on operating activities, leads to a reduction in the propensity of managers to acquire information and provide voluntary disclosures.
A global tolerance index

Purpose – The aim of this paper is to create a country‐level measure of tolerance and to test the relationships between this measure of country‐level tolerance and percentage of talented workers, economic development, and competitiveness.Design/methodology/approach – A country‐level measure of tolerance for 62 countries is created using responses from the World Values Survey. In particular, four survey responses which closely mirror the traditional definitions of tolerance are considered in the creation of the index. To test the relationships between country‐level tolerance and percentage of talented workers, economic development, and competitiveness, a series of hypotheses tests are conducted using the Spearman and Pearson correlation coefficients.Findings – The results suggest that more tolerant countries tend to attract more net migrants, have a greater concentration of talented workers, higher levels of economic development, and are more competitive.Research limitations/implications – While, the resul.
A review of the granators’ accounts of Durham Cathedral Priory 1294–1433: an early example of process accounting?

No transcripts from the accounts of the granator, a monk-official entrusted with the administration of grain1 of Durham Cathedral Priory during the period covered by this paper (1294–1433) have hitherto been published. The accounting records which survive from his office comprise a particularly interesting series of linked accounts, which extend far beyond simple grain accounts to include accounts for wheat, bread-making, bread-usage, barley, malt, brewing and ale consumption. Flows are traceable from one account to another in a form of process accounting2 which also takes note of expected yields from specified processes and generates average usage figures calculated by month and week. These accounts are of particular interest as they reveal practices which move beyond the stewardship emphasis traditionally perceived by accounting historians as the dominant feature of medieval charge and discharge accounts.
Aerosolized GM-CSF ameliorates pulmonary alveolar proteinosis in GM-CSF-deficient mice

Reed, Jacquelyn A. , Machiko Ikegami, Eli R. Cianciolo, Wei Lu, Patricia S. Cho, William Hull, Alan H. Jobe, and JeffreyA. Whitsett. Aerosolized GM-CSF ameliorates pulmonary alveolar proteinosis in GM-CSF-deficient mice. Am. J. Physiol. 276 (Lung Cell. Mol. Physiol. 20): L556–L563, 1999. —Surfactant proteins and phospholipids accumulate in the alveolar spaces and lung tissues of mice deficient in granulocyte-macrophage colony-stimulating factor (GM-CSF), with pathological findings resembling the histology seen in the human disease pulmonary alveolar proteinosis (PAP). Previous metabolic studies in GM-CSFdeficient [GM(2/2)] mice indicated that defects in surfactant clearance cause the surfactant accumulation in PAP. In the present study, GM(2/2) mice were treated daily or weekly with recombinant mouse GM-CSF by aerosol inhalation or intraperitoneal injection for 4–5 wk. Lung histology, alveolar macrophage differentiation, and surfactant protein B immunostaining returned toward normal levels in the GM-CSF aerosol-treated mice. Alveolar and lung tissue saturated phosphatidylcholine and surfactant protein B concentrations were significantly decreased after treatment with aerosolized GM-CSF. Cessation of aerosolized GM-CSF for 5 wk resulted in increased saturated phosphatidylcholine pool sizes that returned to pretreatment levels. In contrast, PAP did not improve in GM(2/2) mice treated daily for 5 wk with larger doses of systemic GM-CSF. Aerosolized GM-CSF improved PAP in the GM(2/2) mice, demonstrating that surfactant homeostasis can be influenced by local administration of GM-CSF to the respiratory tract.
Bayesian Analysis of Dynamic Bivariate Mixture Models: Can They Explain the Behavior of Returns and Trading Volume?

Bivariate mixture models attribute the well-known positive correlation between return volatility and trading volume in financial markets to stochastic changes in a single latent variable representing the number of information arrivals. In this article, dynamic bivariate mixture models that allow for autocorrelation in the latent variable are analyzed by a Bayesian method via Markov-chain Monte Carlo techniques. The results, based on daily data from the Nikkei 225 stock-index futures, reveal that the Tauchen and Pitts model, in which returns and volume follow a bivariate normal distribution conditional on the latent variable, cannot account for the persistence in squared returns, whereas the Andersen model, in which the conditional distribution of volume is Poisson, cannot account for the persistence in volume. It is also found that the Tauchen and Pitts model yields too narrow Bayesian confidence intervals of the out-of-sample squared returns.
Expression and biochemical characterization of two small heat shock proteins from the thermoacidophilic crenarchaeon Sulfolobus tokodaii strain 7

We expressed and characterized two sHsps, StHsp19.7 and StHsp14.0, from a thermoacidophilic crenarchaeon, Sulfolobus tokodaii strain 7. StHsp19.7 forms a filamentous structure consisting of spherical particles and lacks molecular chaperone activity. Fractionation of Sulfolobus extracts by size exclusion chromatography with immunoblotting indicates that StHsp19.7 exists as a filamentous structure in vivo. On the other hand, StHsp14.0 exists as a spherical oligomer like other sHsps. It showed molecular chaperone activity to protect thermophilic 3‐isopropylmalate dehydrogenase (IPMDH) from thermal aggregation at 87°C. StHsp14.0 formed variable‐sized complexes with denatured IPMDH at 90°C. Using StHsp14.0 labeled with fluorescence or biotin probe and magnetic separation, subunit exchanges between complexes were demonstrated. This is the first report on the filament formation of sHsp and also the high molecular chaperone activity of thermophilic archaeal sHsps.
Intracellular linkers are involved in Mg2+-dependent modulation of the Eag potassium channel

Modulation of activation kinetics by divalent ions is one of the characteristic features of Eag channels. Here, we report that Mg2+-dependent deceleration of Eag channel activation is significantly attenuated by a G297E mutation, which exhibits a gain-of-function phenotype in Drosophila by suppressing the effect of shaker mutation on behavior and neuronal excitability. The G297 residue is located in the intracellular linker of transmembrane segments S2 and S3, and is thus not involved in direct binding of Mg2+ ions. Moreover, mutation of the only positively charged residue in the other intracellular linker between S4 and S5 also results in a dramatic reduction of Mg2+-dependent modulation of Eag activation kinetics. Collectively, the two mutations in eag eliminate or even paradoxically reverse the effect of Mg2+ on channel activation and inactivation kinetics. Together, these results suggest an important role of the intracellular linker regions in gating processes of Eag channels.
No Puzzle: The Foreign Exchange Exposure of Australian Firms

In this paper we analyze the influence of currency movements on the value of Australian firms listed on the S&P/ASX 100 index for a period from 1980 - 2010 using daily, weekly, monthly and quarterly returns. The study estimates unconditional and conditional, time-varying and asymmetric, exchange rate exposure. We find a strong cross-sectional dispersion of excess exposure coefficients around a weakly positive average exposure. Also, the strength of the FX exposure increases from daily to quarterly sample frequencies and across time. We argue that the weak positive exposure of firms on average is consistent with the Australian dollar being a commodity currency and with theoretical predictions.
Chlorpyrifos Exposure and Respiratory Health among Adolescent Agricultural Workers

Chlorpyrifos (CPF) is a commonly used organophosphate insecticide (OP). In adults, exposure to OPs has been inconsistently associated with reduced lung function. OP exposure and lung function has not been assessed in adolescents. The objective of this study was to assess CPF exposure and lung function among Egyptian adolescents. We conducted a 10-month study of male adolescent pesticide applicators (n = 38) and non-applicators of similar age (n = 24). Urinary 3,5,6-trichloro-2-pyridinol (TPCy), a CPF-specific metabolite, was analyzed in specimens collected throughout the study. Spirometry was performed twice after pesticide application: day 146, when TCPy levels were elevated and day 269, when TCPy levels were near baseline. Applicators had higher levels of TCPy (mean cumulative TCPy day 146 = 33,217.6; standard deviation (SD) = 49,179.3) than non-applicators (mean cumulative TCPy day 146 = 3290.8; SD = 3994.9). Compared with non-applicators, applicators had higher odds of reporting wheeze, odds ratio = 3.41 (95% CI: 0.70; 17.41). Cumulative urinary TCPy was inversely associated with spirometric measurements at day 146, but not at day 269. Although generally non-significant, results were consistent with an inverse association between exposure to CPF and lung function.
Prediction of early-onset deviant peer group affiliation: a 12-year longitudinal study.

CONTEXT Deviant peer group involvement is strongly related to onset, aggravation, and persistence of conduct problems during adolescence. OBJECTIVE To identify early childhood behavioral profiles that predict early-onset deviant peer group involvement. DESIGN A 12-year longitudinal study of behavioral development. SETTING Fifty-three inner-city elementary schools in a large Canadian city. PARTICIPANTS A total of 1037 boys in kindergarten from low socioeconomic neighborhoods. MAIN OUTCOME MEASURES Annual self-reported deviant peer group involvement from 11 to 17 years of age. RESULTS Kindergarten boys were at highest risk of following an early adolescence trajectory of deviant peer group affiliation if they were hyperactive, fearless, and low on prosocial behaviors but much less at risk if they scored high on only 2 of these dimensions. Family adversity had no main effect but substantially increased the risk of following an early adolescence trajectory of deviant peer group affiliation for boys with a profile of hyperactivity, fearlessness, and low prosocial behaviors. CONCLUSIONS Kindergarten boys from low socioeconomic areas who are hyperactive, fearless, infrequently prosocial, and raised in adverse family environments are at much heightened risk of engaging in deviant peer groups early in their development. Boys at high risk can be identified as early as kindergarten and should be targeted for preventive intervention.
Conformity based behavior and the dynamics of price competition: a new rational for fashion shifts

This paper deals with dynamic price competition in markets in which the perception of consumers regarding the value of goods depends on the choices of other consumers in the market. In particular, we consider the case in which consumers tend to imitate their peers, generating a conformity effect. In the context of a finite horizon model, we show that conformity based behavior creates new channels of dynamic interaction between firms, changing the nature of price competition. As time evolves, both price strategic complementarity and substitutability may arise along the equilibrium trajectory. This leads to V-shaped equilibrium price paths and oscillating trajectories of market shares. We provide also a new rational for the inversion of fashion trends.
Voice and Equality: Civic Voluntarism in American Politics

* *1. Introduction * Part I: The World of Participation *2. Defining Political Participation *3. Political Participation: How Much? About What? *4. Interpreting Political Activity: A Report from Activists *5. Recruiting Political Activists * Part II: Participation and Representation *6. Thinking about Participatory Representation *7. Who Participates? Economic Circumstances and Needs *8. Who Participates? Race, Ethnicity, and Gender * Part III: The Civic Voluntarism Model *9. Explaining Participation: Introductory Considerations *10. Resources for Politics: Time and Money *11. Resources for Politics: Civic Skills *12. Resources, Engagement, and Political Activity *13. Institutions and Recruitment *14. Participation and the Politics of Issue Engagement *15. From Generation to Generation: The Roots of [incomplete]
Coordinating Supplier Involvement in Product Development Projects: A Differentiated Coordination Typology

Supplier involvement in product development has been a widely discussed theme in recent years. Sometimes, one 'best method' for involvement, derived from studies of one particular industrial context, has been suggested. In this article, however, various forms for coordinating such involvement are distinguished, based on a study of six different product development projects. Three main approaches are formulated and discussed: project integration coordination, disconnected sub-project coordination, and ad hoc coordination. Based on the empirical study and the literature, the drivers of different types of supplier coordination are discussed. Several managerial implications are suggested related to the need to differentiate inter-organizational coordination, not only from project to project but also throughout a project. The importance of taking into account short-term, project-based drivers as well as long-term strategic objectives of supplier coordination is also discussed.
Training Chinese ESL Student Writers for Effective Peer Review

Abstract Research on peer review has suggested that the pedagogical activity offers a wide range of potential benefits. The literature, however, has also documented various problems which can prevent its potential benefits from materializing in L2 writing classrooms. This paper presents instructional practices developed to prepare Chinese ESL learners for effective participation in peer review. It reviews the relevant literature, describes the instructional context for the use of peer review, introduces the general procedures for the pedagogical activity, presents the training activities and follow-ups employed to facilitate student participation in peer review, and concludes with a brief analysis of student performance.
Patient understanding of commonly used medical vocabulary.

PATIENT UNDERSTANDING OF COMMONLY USED MEDICAL VOCABULARY Richard Dwight Gibbs 1986 In order to assess patient understanding of commonly used medical language, 55 adult patients whose native language is English were randomly selected from among patients attending a medical outpatient clinic. The patients were asked to define 15 medical terms selected from patient education brochures available at the same clinic. Patients were scored on their correct responses to an oral questionnaire composed of the 15 medical terms. Patient scores were analyzed in relation to gender, race, age, level of formal education, and patient source of medical information. No association was found between patient performance on the test and gender, race, or age. Patient scores significantly improved with increasing years of education. In addition, those patients who gave reading (newspapers, magazines, and books) as their main source of obtaining medical information scored significantly higher than patients whose main source of information was visits to their doctor, television, or friends. In fact, patients giving these sources scored no better than patients who stated they had no source. A separate analysis showed that patients who gave reading as their source of medical information had significantly higher levels of education than patients giving other sources.
THEORIES OF CAPITAL STRUCTURE: EVIDENCE FROM AN EMERGING MARKET

Although extensive empirical studies have been conducted on capital structure in the context of developed countries, few have been carried out on emerging markets using large pools of data with comprehensive modeling techniques. This paper examines the financial characteristics of Malaysian companies and their debt policies using data of 106 firms from 1992 to 1999. The results of pooled GLS regressions show that all types of debt (short‐term, long‐term, and total) are influenced by the variables for profitability, size, and tangibility—but not by growth, risk, and investment opportunity (market‐to‐book‐value ratio). Thus, the latter results are contrary to evidence from developed markets. However, when the data are classified into two sub‐periods, only in the first (1992–95) does the risk variable reveal the hypothesized positive influence on all debt ratios, reflecting Malaysia's economic uncertainty in the throes of the Asian financial crisis and implementation during the second sub‐period (1996–99) of the domestic capital control policy. Profitability has a persistent and consistent negative relationship with all types of debt ratios in both periods; this confirms the capital structure prediction of the pecking order theory in an emerging capital market.
Indonesia's Democratic Performance: A Popular Assessment

Abstract How democratic is contemporary Indonesia? While analysts differ, Indonesian citizens, when asked in systematic public opinion surveys conducted regularly by the authors since 1999, consistently express strong support for democratic principles and also believe that their country's democratic performance is high. Support for democratic performance is highly correlated with support for government performance, as measured by perceptions of the condition of the national economy and political system. At the same time, higher levels of education and income, in Indonesia as in other countries, have created a considerable number of critical citizens, that is, citizens who value democracy but are critical of its performance. On our evidence for Indonesia, it is members of this group who are the most motivated and best prepared to demand a higher level of democratic performance from their elected officials.
Can Active Labour Market Policy Work? Some Theoretical Considerations

Persistent high unemployment in Europe has led to renewed interest in Active Labour Market Policy. However, most existing theory suggests that its effects are ambiguous at best. We argue that job search assistance and wage subsidies are more appropriately modelled as a transition rather than the state-based approach of existing theory. This eliminates the ambiguity. We present two main models, one in which negative duration dependence in unemployment arises from state dependence, the other where it is due to heterogeneity. In both cases policy is unambiguously effective provided it is targeted on those who are, or are most likely to become, long-term unemployed. Some crude estimates suggest that Active Labour Market Policies could have a significant, though not spectacular, effect in reducing unemployment.
The Impact of Earnings Guidance Cessation on Information Asymmetry

This paper studies the impact of quarterly earnings guidance cessation on information asymmetry using a large sample of firms during the years 2002–11. After earnings guidance cessation, information asymmetry may increase because less information is provided to the market. Alternatively, information asymmetry may decrease if managers have less pressure to manage reported earnings to meet guidance numbers. Our study shows guidance cessation significantly reduces information asymmetry compared to matched non-guiders and guidance maintainers. We also find that firms engage in less earnings management after guidance cessation, especially for firms that had provided guidance on a persistent basis.
Inhibition of Fructose 1,6-Bisphosphatase Reduces Excessive Endogenous Glucose Production and Attenuates Hyperglycemia in Zucker Diabetic Fatty Rats

Gluconeogenesis is increased in type 2 diabetes and contributes significantly to fasting and postprandial hyperglycemia. We recently reported the discovery of the first potent and selective inhibitors of fructose 1,6-bisphosphatase (FBPase), a rate-controlling enzyme of gluconeogenesis. Herein we describe acute and chronic effects of the lead inhibitor, MB06322 (CS-917), in rodent models of type 2 diabetes. In fasting male ZDF rats with overt diabetes, a single dose of MB06322 inhibited gluconeogenesis by 70% and overall endogenous glucose production by 46%, leading to a reduction in blood glucose of >200 mg/dl. Chronic treatment of freely feeding 6-week-old male Zucker diabetic fatty (ZDF) rats delayed the development of hyperglycemia and preserved pancreatic function. Elevation of lactate (∼1.5-fold) occurred after 4 weeks of treatment, as did the apparent shunting of precursors into triglycerides. Profound glucose lowering (∼44%) and similar metabolic ramifications were associated with 2-week intervention therapy of 10-week-old male ZDF rats. In high-fat diet–fed female ZDF rats, MB06322 treatment for 2 weeks fully attenuated hyperglycemia without evidence of metabolic perturbation other than a modest reduction in glycogen stores (∼20%). The studies confirm that excessive gluconeogenesis plays an integral role in the pathophysiology of type 2 diabetes and suggest that FBPase inhibitors may provide a future treatment option.
Rapid, Sensitive Recovery of Recombinant Attenuated Salmonella enterica Serovar Typhi Vaccine Strains from Human Blood

ABSTRACT Prior to initiating a phase 1 dose escalation trial of the safety and immunogenicity of live, oral, recombinant, attenuated Salmonella enterica serovar Typhi vaccine strains in human subjects, the suitability of conventional blood culture procedures to rapidly and reliably detect the organisms in human blood was investigated. Blood culture specimens, with and without added growth supplements, were inoculated with study organism concentrations ranging from approximately 300 to as few as 1 to 2 CFU/10 ml culture and processed in a Bactec 9240 fluorescent series aerobic blood culture system. All cultures seeded with >6 CFU and 93% of cultures seeded with ∼1 to 2 CFU were identified as positive for microbial growth within 44 h of incubation. The results were within the performance standard of ≤5 days to detection that is expected for Gram-negative cultures seeded at 10 to 50 CFU/vial. Recovery of test organisms from blood culture was not improved by the addition of supplements, but cultures with added supplements were identified positive an average of 5 h sooner than those without added supplements. Reliable detection of the investigational vaccine strains at <1 CFU/ml of blood within 2 days in conventional blood culture without added supplements allowed for shortened confinement time of study volunteers without compromising subject safety.