Miracle-dz/UniFAR-FTUs huggingface dataset:
Financial performance of publicly‐traded agribusinesses

Purpose - Agribusinesses represent a fundamental link in connecting farmers with retailers and consumers, yet little research has been done to examine the historical financial performance of these food processing firms. This paper aims to address this issue. Design/methodology/approach - The authors' research examines how publicly-traded agribusinesses perform financially compared to all firms over the period from 1961 to 2011. The authors utilize several indicators of company success, including financial ratios and balance sheet/income statement items, to compare agribusiness firms to all firms in the market. The authors perform the analysis over time and also for companies with low, median, and high performance. They also perform Du Pont analysis to compare return on equity components between agribusinesses and all firms. Findings - The authors find that agribusinesses outperform at the median the sample of all firms in terms of financial ratios related to profitability, liquidity, and market ratios, but have slightly lower liquidity and debt ratios. The Du Pont analysis shows that the higher return on equity for agribusinesses is mostly due to higher asset turnover ratios, indicating higher operating efficiency of agribusinesses. The strong financial performance of food manufacturing agribusinesses makes them valuable companies in an investment portfolio. Originality/value - This study provides a basic overview of financial ratios used to examine the financial performance of publicly-traded agribusinesses. The authors' findings show that agribusinesses outperform all firms in terms of key financial indicators.
Why Service and Manufacturing Entry Mode Choices Differ: The Influence of Transaction Cost Factors, Risk and Trust

In this study, we suggest that disparities between service and manufacturing firms' international entry mode choices can be explained by differences in their reaction to transaction cost based variables and by the influence of risk and trust propensity. We find that: (1) due to the investment intensive nature of manufacturing, environmental uncertainties and risk propensity influence manufacturers' mode choices; while (2) behavioural uncertainties, trust propensity and asset specificity influence service providers' entry mode choices because of the people-intensive nature of services. Implications for future research are discussed. Copyright Blackwell Publishing Ltd 2003.
What drives the internationalisation of innovation? Evidence from European patent data

This paper analyses the current internationalisation of innovation activities and identifies the main drivers for the countries of the European Union (EU). We employ patent applications at the European Patent Office covering the period 2000–2005. Our results show that the internationalisation of innovation is mainly due to an intensified co-operation between EU member states, as well as stronger ties between Europe and the USA. Innovative activity of EU enterprises is hardly globalised in the sense of being equally distributed around the world. Multivariate analysis reveals that cross-border patents between two countries increase with absolute market size of the host country, with rising levels of research and development in the home and host country and with a stronger protection of intellectual property rights in the host country. Distance between home and host country is negatively related to the number of cross-border patents. A common language between two countries and joint membership in the EU are also factors that considerably spur overseas innovation activity.
A Switched Reconfigurable High-Isolation Dual-Band Bandpass Filter

This letter presents an independently switched, reconfigurable, dual-band filter of high isolation between two closely-positioned adjacent bands. The reconfigurable fourth-order band pass filter (BPF) prototype consists of two individual filters and a double-diplexing configuration, which enables independent synthesis of BPF on each band. This letter reports the diode-loaded resonator approach to the dual-band BPF design, achieving independent switching control of band selection without affecting the original bandpass characteristics. Measured results are in close agreement with the simulations and validate the design methodology presented in the letter, showing two mid-band frequencies fA and fB at 1.5 and 2 GHz, of fractional bandwidths 11.4% and 10.8%, respectively. The measured worst-case passband insertion loss is less than 3.1 dB, while achieving band isolation higher than 37 dB.
Serum uric acid is a GFR-independent long-term predictor of acute and chronic renal insufficiency: the Jerusalem Lipid Research Clinic cohort study.

BACKGROUND Kidney disease is commonly accompanied by hyperuricemia. However, the contribution of serum uric acid (SUA) to kidney injury is debated. Our objective was to assess the long-term prediction of renal failure by SUA. METHODS Visit 2 participants in the Jerusalem Lipid Research Clinic cohort with normal baseline kidney function were followed for 24-28 years. SUA levels were assessed for associations with acute renal failure (ARF) and chronic renal failure (CRF) as defined by hospital discharge records, and mortality, ascertained through linkage with the national population registry. RESULTS Among 2449 eligible participants (1470 men, 979 women aged 35-78 years in 1976-79), SUA was positively linked with male sex, serum creatinine and components of the metabolic syndrome but was lower in smokers and in diabetic subjects. The 22- to 25-year incidence of hospital-diagnosed kidney failure (145 first events, 67% CRF) and the 24- to 28-year mortality (587 events) were higher in subject with hyperuricemia (>6.5 mg/dL in men and >5.3 mg/dL in women, reflecting the upper quintiles), independent of baseline kidney function and covariates. Hyperuricemia conferred adjusted hazard ratios of 1.36 (P = 0.003), 2.14 (P < 0.001) and 2.87 (P = 0.003) for mortality, CRF and ARF, respectively. CONCLUSIONS SUA predicts renal failure incidence and all-cause mortality independently of demographic and clinical covariates. These results lend support to the undertaking of clinical trials to examine the effect of uric acid-lowering strategies on kidney outcomes.
An Empirical Analysis of the Bias and Rationality of Profit Forecasts Published in New Issue Prospectuses

Our study sets out to assess the accuracy of profit forecasts made by IPOs in Hong Kong. We use a variety of measures and tests to examine the accuracy, bias, rationality, and superiority of earnings estimates. The results show that forecast accuracy compares favourably with the findings from the developed economies of Australia, Britain, Canada, and New Zealand. Forecasts are shown to be superior to the predictions from time series models. IPOs tend to underforecast in the sense that actual profits exceed the forecasts. The rationality tests show mixed results. Cross-sectional analyses of forecast accuracy have poor explanatory power although the Big Six reporting accountants are associated with smaller forecast errors. Copyright Blackwell Publishers Ltd 2000.
Effect of chronic metabolic acidosis on thyroid hormone homeostasis in humans.

The effects of metabolic acidosis on thyroid function are unknown. We investigated the effects of chronic extrarenal acidosis on the hypothalamic-pituitary-thyroid axis. Chronic metabolic acidosis was induced by administering NH4Cl (4.2 mmol.kg body wt-1.day-1) to six normal male volunteers during metabolic balance conditions. Plasma bicarbonate concentration decreased from 25.0 +/- 0.4 to 15.5 +/- 0.9 mmol/l (P < 0.001). Metabolic acidosis significantly decreased serum-free 3,5,3'-triiodothyronine (T3) concentrations from 373 +/- 18 (control) to 251 +/- 13 pg/dl (P < 0.001) and decreased serum-free L-thyroxine (T4) from 1.55 +/- 0.42 to 1.25 +/- 0.37 ng/dl (P < 0.002), whereas serum total reverse T3 did not change significantly. Consequently, the reverse T3-to-free T4 ratio increased. Serum thyroid-stimulating hormone (TSH) levels increased significantly from 0.70 +/- 0.07 during control to 1.30 +/- 0.12 mU/l during acidosis (P < 0.003). The TSH response to thyrotropin (TRH, 2 mg intranasally) was exaggerated in acidosis: the partial area under the concentration curve for the TSH response (210 min post-TRH) was 902 +/- 167 during control compared with 1.394 +/- 209 mU.min.l-1 during acidosis (P = 0.0139). Chronic metabolic acidosis, as produced by the model employed here, induces a decrease in thyroid hormone secretion and might exert additional effects on thyroid hormone metabolism in humans. The acidosis-induced decrease in thyroid function might modulate some of the reported effects of metabolic acidosis, such as on nitrogen balance, protein synthesis, lean body mass, insulin-like growth factor I levels, renal acidification, and cardiac contractile function.
Ex Ante versus Ex Post Optimal Promotion Rules: The Case of Internal Promotion

A firm deciding on its promotion practices will be concerned both with the efficient assignment of workers to tasks and with rewarding prior performance. This can result in a time-inconsistency problem because the promotion rule that is optimal at the time of the promotion decision may differ from the rule that is optimal before performance is determined. In this article I explore the role of time inconsistency in determining promotion practices. In particular, I show that the common practice of favoring internal candidates for promotion can be understood as a response by firms to the problem of time inconsistency. Copyright 2003, Oxford University Press.
Eliciting willingness to pay in obstetrics: comparing a direct and an indirect valuation method for complex health outcomes.

OBJECTIVE To compare direct and indirect willingness to pay (WTP) elicitation methods in terms of feasibility, reliability, and comparability. The application is obstetrics, where always both a mother's and a child's health are at stake. METHODS An open-ended contingent valuation method (CVM) as a direct WTP elicitation method, and the discrete choice experiment (DCE) as an indirect WTP elicitation method. Vignettes to be valued were based on clinical patient data. Participants were 88 laypersons who received their questionnaires by postal mail. RESULTS The DCE task was completed faster (p=0.006) and was regarded easier (p<0.001) than the CVM task. Test-retest for CVM was substantial (ICC=0.76), and for DCE moderate (k=0.49). Female sex (p<0.001), age≥50 years (p=0.013), higher income (p<0.001), and higher education (p<0.001) were associated with higher WTP. Correlation between CVM and DCE was 0.79 (Kendall's Tau-b; p<0.001). The implied WTP as derived with DCE was between 2.3 and 10.2 times higher than with CVM. The relationship between the WTPs was linear. CONCLUSION It is yet unclear what lies behind the numbers of DCE. DCE has no methodological benefits over the conventional CVM when eliciting WTP for complex health outcomes in obstetrics.
FAKTOR- FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

This research is aimed to examine the influence of the characteristics and level of accountability from local government to local government financial statement disclosure. The samples numbered 46 cities andcounties are taken from the BPK, sampling using purposive sampling method and using multiple linearregression analysis. The results of the study shows that the characteristics of the local government (dependency rate and the size of the local government) and the level of accountability (the auditor's opinion, the weakness of the SPI, non-compliance with the law) does not affect the local government's financial statement disclosure. Keywords: characteristics of local government, the level of accountability of local government, local government financial statement disclosure.
The Demand for Higher Education and a Test of the Extreme Screening Hypothesis

Abstract This study proposes a model to estimate the demand for higher education. The present model is characterized by an ability‐based distribution of high school graduates who choose between entering the labor market and beginning post‐secondary schooling. In addition to estimating the demand for higher education, this model also derives a test of the extreme screening hypothesis. Moreover, it provides estimates of human capital accumulation functions for both males and females.
Equity and Expectancy Considerations in Stakeholder Action

An “interest-based” view of stakeholder action—a view that stakeholders act against organizations to safeguard or promote their own interests—underlies much research in stakeholder theory. In this article, the author uses two motivation theories—equity theory and expectancy theory—to address the general research question, “What are the conditions under which stakeholders will take action against an organization? ” Doing so allows for a more explicit elaboration of an interest-based approach to understanding stakeholder action. Applying these theories, the author develops propositions concerning the conditions that are likely to precipitate stakeholder sanctions directed at a focal organization and develops a basic framework for understanding when such stakeholder action is likely. Finally, the author discusses the theoretical and practical implications of this work.
Board capital and exploration: from a resource provisional perspective

Purpose – Drawing upon the resource dependence theory, the purpose of this paper is to examine how the board capital diversity influences the explorative innovation of firms, attempting to resolve the inconsistent empirical findings of the effect of outside directors on firm’s R & D strategy. Design/methodology/approach – Using a sample of Korean manufacturing firms which consider R & D capability to be one of their core competencies, the study uses negative binomial model to test the influence of board capital diversity on explorative innovation. Findings – Results support the value of moderate level of board diversity hypothesis by demonstrating that board capital diversity shows an inverted U-shaped relationship with explorative innovation. The results also suggest that CEO ownership positively moderates the relationship between board capital diversity and firms’ innovative performance. Originality/value – Mainstream research has focussed on the directors’ monitoring role based on agency theory, overlo.
A Theory for the Choice of Exchange Medium in Mergers and Acquisitions

Although there is wide interest among academics, business people, and the general public on the subject of mergers and acquisitions, little formal research has been done on the negotiating/ auction process whereby transactions in the socalled market for corporate control are actually effected. ' Even less work exists concerning the means of payment chosen in any transaction.2 This lack of understanding is particularly lamentable in consideration of the large literature on value gains in mergers: one would expect that a better understanding of the transacting process,
Localization of Calbindin-D28k and Calretinin in the Brain of Dermophis Mexicanus (Amphibia: Gymnophiona) and Its Bearing on the Interpretation of Newly Recognized Neuroanatomical Regions

The analysis of the distribution of the calbindin-D28k and calretinin immunoreactive (CBir and CRir) systems recently described in the brain of anuran and urodele amphibians was very useful for the interpretation of many otherwise indistinct brain regions and cell masses. In the present study we have followed a similar approach to investigate the distribution of CBir and CRir cell bodies and fibers in the brain of Dermophis mexicanus, a member of the much neglected third amphibian order of gymnophionans. The pattern of distribution obtained showed particular characteristics in Dermophis, such as the existence of abundant CRir elements in the olfactory bulbs and CBir and CRir cell populations in pallial areas. The distinct distribution of the two proteins allowed the tentative identification of currently described subregions, mainly in the amygdaloid complex and hypothalamic areas. The analysis of the diencephalon and brainstem distribution framed in the neuromeric model highlighted common traits with other amphibians but also specific features. Therefore, the immunohistochemical detection of calcium-binding proteins has served to discern cell populations and has helped to demonstrate neuronal heterogeneity. However, it should be pointed out that a straightforward comparison based only on the presence of these proteins should not be made due to the great variability observed in well-established homologous regions in the brain of different vertebrates, as evidenced within the class Amphibia.
Regulation and Best Practices in Public and Nonprofit Marketing

The volume contains the papers presented during the 9th International Congress of the International Association on Public and Nonprofit Marketing (IAPNM) entitled "Regulation and Best Practices in Public and Nonprofit Marketing. " Structured in accordance with the sessions of the mentioned Congress, the volume includes papers and relevant contributions on marketing research development in the public administration, healthcare and social assistance, higher education, local development and, more generally, nonprofit organizations. The social marketing specific issues take an important part of the volume giving the diversity of the approached topics as well as the large number of researchers concerned with this matter. Though of small dimensions, the contents of the sessions dedicated the revival and reinvention of public marketing must be underlined, as well as of the transfer of public marketing best practices to the South-Eastern European states. Publishing this volume represents a term of the interest expressed by over 40 academic and research groups in Europe and other continents with interests in the public and nonprofit marketing field, as well as in other European states’ bodies that develop specific empirical studies.
Costly Litigation in the Model of Single Activity Accidents

from the complications introduced by the presence of litigation costs. It is those complications which are the subject of this paper. In Part II, I briefly present the model utilized. The model is simply a minor modification of the one developed by Diamond, and an interested reader is referred to Diamond's paper for a complete discussion of the model.9 I derive the major results of the paper in Part III, where I also demonstrate the possibility of an equilibrium in which some agents are negligent while others are not. More technical aspects of the necessary proofs are relegated to the Appendix. 10 In the last part, in lieu of conclusions, I briefly discuss the desirability and effectiveness of the tort system in reducing the social costs of accidents. There I argue that in some circumstances it may be socially beneficial to subsidize fully civil litigation from general tax revenue. Furthermore, using the framework of the model, I offer a plausible though partial explanation of the active monitoring of risky activities by the agencies of the state (e.g., police) and of the fact that "the same act may be both a crime against the state and a tort against an individual. ""1 In earlier analyses of the liability problem costly monitoring and criminal sanctions would have been viewed as superfluous and as wasteful policy instruments since it was shown that under some assumptions tort liability was sufficient to induce the socially efficient level of care in a risky activity (or activities). 12
Impact of Glucose on Outcomes in Patients Treated With Mechanical Thrombectomy: A Post Hoc Analysis of the Solitaire Flow Restoration With the Intention for Thrombectomy Study

Background and Purpose— Sparse data are available regarding the association between hyperglycemia and outcomes in acute ischemic stroke patients receiving mechanical thrombectomy (MT). We investigated whether hyperglycemia affected the outcomes of subjects treated with MT in the Solitaire Flow Restoration With the Intention for Thrombectomy (SWIFT) multicenter randomized trial, overall and according to reperfusion status after MT. Methods— We analyzed the relationships between the presenting glucose level as a continuous variable and presenting hyperglycemia (>140 mg/dL glucose) as a binary variable and several outcomes of interest. Subjects were stratified according to the completeness of reperfusion (Thrombolysis In Myocardial Ischemia scale 3 versus 0–2) after MT. Excellent outcome at 3 months was defined as a modified Rankin scale score of 0–1. Results— Among all patients undergoing MT, patients with hyperglycemia less frequently exhibited an excellent outcome at 3 months than patients without hyperglycemia, 13% versus 34%; P=0.01. Presenting glucose levels did not differ among patients achieving complete reperfusion and incomplete reperfusion. Among patients with incomplete reperfusion, after adjustment for covariates, higher glucose levels were independently associated with worse outcome at 3 months (per 10 mg/dL increase in glucose: odds ratio for modified Rankin scale score 0–1 at 3 months 0.58, 95% confidence interval 0.34–0.99; P=0.047). In contrast, among patients with complete reperfusion, differences in presenting glucose levels by final outcome did not reach statistical significance. Conclusions— In patients treated with MT, hyperglycemia was independently associated with worse outcome at 3 months, and the negative effects of hyperglycemia may have been exacerbated in patients with incomplete reperfusion after MT. Clinical Trial Registration— URL: http://www.clinicaltrials. gov. Unique identifier: NCT01054560.
Modelling the National Greenhouse and Energy Reporting System's Energy Consumption Under‐Coverage

The new data source for the Australian Energy Statistics, the National Greenhouse and Energy Reporting System, does not require businesses using less than 200 terajoules to report their energy consumption. This results in a data gap in the total industry energy consumption. To estimate the gap, this study models business energy consumption using data from the Australian Bureau of Statistics' 2008–09 Energy, Water and Environment Survey and data from the 2008 to 2009 business activity statement unit record estimates. The article discusses the modelling approaches and methodological issues associated with the estimation of the National Greenhouse and Energy Reporting System's energy consumption under‐coverage. It provides estimation results and suggestions for future research, based on available data.