Miracle-dz/UniFAR-FTUs huggingface dataset:
Fair Value Accounting and Corporate Debt Structure

In this study, we examine the impact of fair value accounting on corporate debt structures, i.e., debt conversion privilege and maturity term. We argue that fair value accounting affects agency conflicts between debtholders and shareholders via its impact on financial reporting quality. Consequently, it should affect corporate decisions on the debt structure. Our empirical results show that ceteris paribus, more use of fair value measures in financial statements are associated with a greater demand for convertible debt and debt with short maturity, and the results are mainly driven by Level 2 and Level 3 fair value measures. These findings suggest that it is the lack of reliability of fair value measures that gives rise to more demand for debt structure tools that mitigate debtholder-shareholder agency conflicts. In addition, we find that the negative association between the use of Level 3 fair value measures and the debt conversion privilege or debt maturity term is more pronounced for high-performance firms, suggesting that high-performance firms benefit more by issuing convertible debt or shortening debt maturity. This study provides novel insights regarding the impact of fair value accounting on corporate debt structure. It also provides regulatory implications, calling for better measurement guidance on fair value inputs.
Resilience, job satisfaction and anticipated turnover in nurse leaders.

AIMS The aim was to identify relationships between resilience, job satisfaction and anticipated turnover among nurse leaders. BACKGROUND Despite the reported value of resilience, there is a lack of research on resilience in nurse leaders. This study examined how nurse leaders describe their resilience and the relationship it has with job satisfaction and anticipated turnover. METHODS This quantitative study used a sample of 89 nurse leaders (bedside, department, division and organisational) from a multi-hospital health-care system in southwestern Virginia. RESULTS There are significant relationships between resilience, job satisfaction and anticipated turnover. Additionally, it was found that the variables of job satisfaction and anticipated turnover significantly overlapped in their meaning and created a new construct of intent to remain (ITR) that has a statistically significant relationship with resilience. IMPLICATIONS FOR NURSING MANAGEMENT A stable nursing team has a positive impact on improving patient outcomes. To mitigate the impact of a nursing shortage, nurse leaders can enhance their own resilience and then recruit, hire and retain resilient staff nurses in an effort to improve nurses' ITR. CONCLUSION With higher resilience, nurse leaders are more likely to intend to remain in their leadership positions.
Cholesky Based Efficient Algorithms for the MMSE-SIC Receiver

The minimum mean square error with successive interference cancellation (MMSE-SIC) receiver is known to achieve the capacity of multiple-input multiple-output (MIMO) fast fading channels in the presence of knowledge of the channel at the receiver. This paper presents efficient and numerically stable Cholesky decomposition based detection algorithms for MMSE-SIC, exploiting a property of ordering of MMSE-SIC. The proposed algorithms are shown to significantly reduce the computational complexity of existing efficient algorithms for SIC in MIMO flat fading channels.
Generalisation of fear in PTSD related to prolonged childhood maltreatment: an experimental study

Abstract Background Fear responses are particularly intense and persistent in post-traumatic stress disorder (PTSD), and can be evoked by unspecific cues that resemble the original traumatic event. Overgeneralisation of fear might be one of the underlying mechanisms. We investigated the generalisation and discrimination of fear in individuals with and without PTSD related to prolonged childhood maltreatment. Methods Sixty trauma-exposed women with (N = 30) and without (N = 30) PTSD and 30 healthy control participants (HC) underwent a fear conditioning and generalisation paradigm. In a contingency learning procedure, one of two circles of different sizes was associated with an electrical shock (danger cue), while the other circle represented a safety cue. During generalisation testing, online risk ratings, reaction times and fear-potentiated startle were measured in response to safety and danger cues as well as to eight generalisation stimuli, i.e. circles of parametrically varying size creating a continuum of similarity between the danger and safety cue. Results The increase in reaction times from the safety cue across the different generalisation classes to the danger cue was less pronounced in PTSD compared with HC. Moreover, PTSD participants expected higher risk of an aversive event independent of stimulus types and task. Conclusions Alterations in generalisation constitute one part of fear memory alterations in PTSD. Neither the accuracy of a risk judgement nor the strength of the induced fear was affected. Instead, processing times as an index of uncertainty during risk judgements suggested a reduced differentiation between safety and threat in PTSD.
Performance Enhancement of High-Current-Injected Electrically Programmable Fuse With Compressive-Stress Nitride Layer

This letter presents the performance enhancement of an electrically programmable fuse with a compressive-stress nitride layer. Silicon nitride capping layers with a tensile or compressive stress are used with compatible steps of the fabrication process for complementary metal-oxide-semiconductors, so as to obtain the electrical and physical characteristics of the post programmed fuses; these characteristics are discussed here. At a higher programming current, the compressive capping film enhances void nucleation, which not only increases the programmed fuse resistance, but also acts as a NiSi refill inhibitor to provide more reliable programmed electrical-fuse functionality. In addition, a fuse that has a compressive-stress nitride layer is capable of operating under high-current injection, which makes it promising mechanism for use in high-voltage device applications.
CD200 Receptor Family Members Represent Novel DAP12-associated Activating Receptors on Basophils and Mast Cells*

Modulation by balancing activating and inhibitory receptors constitutes an important mechanism for regulating lymphocyte and myeloid cell effector responses. Using a microarray screen during parasitic helminth infection, we identified CD200 receptor-like 3 as a transcript highly expressed in basophils. Novel splice variants were present that generated proteins that differed in surface expression. The second immunoglobulin-like domain, encoded by exon 4, was required for cell surface expression and recruitment of DAP12 to the cell surface. Splice variants also generated unique cytoplasmic domains, which contributed to efficient pairing with DAP12. Despite expression on basophils and mast cells, which are integral components of allergic immunity, the absence of DAP12 did not alter effector cell recruitment or the host response elicited by helminth infection with Nippostrongylus brasiliensis.
Party Alignment, Political Budget Cycles and Vote within a Federal Country

We first study theoretically how intergovernmental relations affect political budget cycles (PBCs) within federal countries, introducing a national incumbent that favors aligned districts in a model where discretionary fiscal policy is subject to credibility problems. Then we analyze Argentina’s provinces during the 1985–2001 period. Unsurprisingly, aligned provinces where the governor belongs to the president’s party receive larger federal transfers (and have larger public expenditures) during the governor’s entire term, while provincial budget balances worsen in electoral years. We uncover an interaction effect by which unaligned provinces tend to worsen their budget balances more in electoral years. The sharpest result is that larger average federal transfers boost the vote for aligned governors. Two broad implications are that studies of subnational PBCs are biased by an omitted factor (discretional federal transfers), and governors unaffiliated with the president suffer a “Cinderella” effect at the polls which helps the president dominate national politics.
LAPAROSCOPIC CHOLECYSTECTOMY: OUTCOME OF FIRST 202 CASES IN A DISTRICT HOSPITAL IN GILGIT.

BACKGROUND The incidence of gall stone disease is on the rise in Gilgit Baltistan. The objectives of the study were to assess the outcome of laparoscopic cholecystectomy in terms of conversion rate and postoperative morbidity, in The Aga Khan Medical Centre Gilgit. METHODS It was descriptive case series. All patients that underwent laparoscopic cholecystectomy between June 2009 to May 2014 were included. The data was collected prospectively. Demographic features, operative time, and hospital stay were studied. Postoperative complications were documented and evaluated according to outcome measures (bile duct injuries, morbidity, mortality, conversion rates, wound infections). RESULTS A total of 202 consecutive patients were enrolled with a mean age of 49±15 years. There were 164 (81%) female and 38(19%.) male patients. Twenty nine (15%) patients had hypertension, 51 (25%) patients had diabetes mellitus as comorbid conditions. The mean operative time was 54±21 minutes. The operative time was longer in 52 (26%) patients. Three patients (1.5%) required conversion to open cholecystectomy due to obscured anatomy in the area of Calot's triangle, and empyema gallbladder. The mean hospital stay was 2±0.7 days. No common bile duct injury, solid organ or bowel injury occurred in this study. The mean follow up duration was 30±15 months. Postoperative complications include, port site infection in 8 (2%) patient, chest infection in 5 (2.4%) patients, and one (0.5%) patient had myocardial infarction. There was no mortality reported in this group of patients. CONCLUSION Laparoscopic cholecystectomy is a safe procedure with advantages of decreased wound infection, less pain, decreased hospital stay, and early recovery.
Nonoverlapping Expression of IL10, IL12p40, and IFNγ mRNA in the Marginal Zone and T Cell Zone of the Spleen after Antigenic Stimulation1

The differentiation of CD4+ T cells is regulated by cytokines locally within the compartments of secondary lymphoid organs during adaptive immune responses. Quantitative data about the expression of cytokine mRNAs within the T and B cell zones of lymphoid organs are lacking. In this study, we assessed the expression of multiple cytokine genes within the lymphoid compartments of the spleen of rats after two types of stimulation. First, the spleen was stimulated directly by a blood-derived Ag. Second, the spleen was stimulated indirectly by incoming lymphocytes that had been activated and released during a proceeding immune response at a distant tissue site. Using laser microdissection, we show that the expression of cytokine mRNAs was compartment specific, transient, and preceded cell proliferation after the direct antigenic stimulation. Surprisingly, the indirect stimulation by incoming activated lymphocytes induced similar cytokines in the T cell zone. However, the nonoverlapping expression was lost and IL10 appeared as the major cytokine in all compartments. Thus, tracking two types of immune activation without disturbing the integrity of structures reveals distinct and overlapping events in the compartments of the spleen. This information adds a new dimension to the understanding of immune responses in vivo.
UK treatment of malaria

Imported malaria has become an increasingly significant cause of mortality and morbidity in children travelling to areas of the world endemic for malaria. Malaria is one of the commonest imported tropical diseases in the UK, with children accounting for 15–20% of all cases. Over 80% of all cases of malaria are due to Plasmodium falciparum infection, which can cause severe or life-threatening multi-organ disease in children. The clinical features of malaria in children are often non-specific, resulting in missed or delayed diagnosis. Children are more likely than adults to deteriorate rapidly and to develop severe malaria, particularly cerebral malaria. Malaria should be suspected in all children with a history of travel to a malaria-endemic country who present with fever. Diagnosis is usually made with repeated thick and thin blood films. Delays in diagnosis are associated with an increased risk of developing severe malaria and death. Appropriate antimalarial therapy and supportive care should be instituted as soon as possible, particularly in children with severe malaria. Advice should be sought from an appropriate specialist.
An integrated model of customer loyalty in the Macedonian mobile service market

AN INTEGRATED MODEL OF CUSTOMER LOYALTY IN THE MACEDONIAN MOBILE SERVICE MARKET Nikolina Palamidovska-Sterjadovska, Anita Ciunova-Shuleska The main objective of this paper is to develop and test an integrated model of customer loyalty in the Macedonian mobile service market, analysing its determinants and their interrelationships and effects on customer loyalty. The proposed research model integrates service quality, customer satisfaction, switching costs and switching barriers as the main determinants of customer loyalty, further analysing their different effects (direct/mediating/moderating) on customer loyalty. Confi rmatory factor analysis (CFA) is used in order to assess the validity of the measurement model, and the developed structural model is tested with structural equation modelling (SEM). The reported results indicate that the proposed research model as a whole has a satisfactory level of adequacy and most of the hypothesized realtionships are confi rmed. The results suggest that customer satisfaction partially mediates the relationship between service quality and customer loyalty and also service quality has a direct and positive effect on customer loyalty. The satisfactionloyalty relationship is not mediated nor moderated by switching barriers, but switching barriers have a direct and positive effect on customer loyalty. The presented results would be of great importance for managers for the successful development of strategies for creating mobile service users’ loyalty. The empirical evidence obtained in this study suggest that Macedonian mobile operators should have in mind alternative strategies in creating customer loyalty, emphasising the fact that customer satisfaction has a stronger positive infl uence in creating customer loyalty than switching barriers. The present research provides an integrated approach in examining customer loyalty and explores the different roles of switching barriers in the relationship between customer satisfaction and loyalty. In order to further develop the integrated approach of customer loyalty modelling, some additional concepts should be incorporated and examined in the future.
Impact of Family Environment on Future Mental Health Professionals' Attitudes Toward Lesbians and Gay Men

This study explored the relationship between dimensions of functioning in the family of origin of graduate students in helping profession programs and their attitudes toward lesbians and gay men. One hundred forty-three participants completed the Family Environment Scale (FES-R: Moos & Moos, 1986), the Attitudes Toward Lesbians and Gay Men scale (ATLG: Herek, 1994), and demographic questions. Results suggest that three family dimensions (conflict, intellectual-cultural orientation, and moral-religious emphasis) significantly predicted attitudes toward lesbians and gay men. The results also revealed that younger students held more negative attitudes toward lesbians and gay men than their older peers. Implications for educators, researchers, and practitioners are discussed.
Attachment and Coping as Facilitators of Posttraumatic Growth in Turkish University Students Experiencing Traumatic Events

This study was designed to explore the role of attachment and coping as facilitators of posttraumatic growth (PTG) in a sample of Turkish university students who experienced traumatic life events. Participants who reported a traumatic event from a list were asked to choose the most distressing one; to answer questions related to the impact of the trauma; and to fill out measures of attachment styles, ways of coping, and PTG. PTG was regressed on gender, trauma-related factors, attachment styles, and coping styles in order to examine the associations with PTG. Felt helplessness and horror, fatalistic coping, and optimistic coping were significant predictors of PTG. Fatalistic coping partially mediated the relationship between attachment anxiety and PTG.
A high-fat diet increases risk of ventricular arrhythmia in female rats: enhanced

Obesity increases the incidence of cardiac arrhythmias and impairs wound healing. However, it is presently unknown whether a high-fat diet affects arrhythmic risk or wound healing prior to the 21 onset of overt obesity or hyperlipidemia. After 8 wk of feeding a high-fat diet to adult female 22 rats, a non-significant increase in body weight was observed and associated with a normal plasma 23 lipid profile. Following ischemia/reperfusion injury, scar length (standard diet, 0.29±0.09 vs. 24 high-fat, 0.32±0.13 cm), thickness (standard diet, 0.047±0.02 vs. high-fat, 0.059±0.01 cm) and 25 collagen α 1 type 1 content (standard diet, 0.21±0.04 vs. high-fat, 0.20±0.04 arbitrary units/mm 2 ) of infarcted hearts were not altered by the high-fat diet. However, the mortality rate was greatly increased 24 h post-infarction (from 5% to 46%, P <0.01 for ischemia-reperfusion rats; from 20% 28 to 89%, P <0.0001, in complete-occlusion rats) in high-fat fed rats, in association with a higher 29 prevalence of ventricular arrhythmias. Ventricular arrhythmia inducibility was also significantly 30 increased in non-infarcted rats fed a high-fat diet. In the hearts of rats fed a high-fat diet, 31 connexin-40 expression was absent, connexin-43 was hypophosphorylated and lateralized, and 32 neurofilament-M immunoreactive fibre density (standard diet, 2020 ± 260 vs. high-fat, 2830 ± 250 33 μ m 2 /mm 2 ) and tyrosine hydroxylase protein expression were increased ( P <0.05). Thus, in the absence of overt obesity and hyperlipidemia, sympathetic hyperinnervation and an aberrant pattern of gap junctional protein expression and regulation in the heart of female rats fed a high- fat diet may have contributed in part to the higher incidence of inducible cardiac arrhythmias.
Smoking cessation treatment and risk of depression, suicide, and self harm in the Clinical Practice Research Datalink: prospective cohort study

Objective To compare the risk of suicide, self harm, and depression in patients prescribed varenicline or bupropion with those prescribed nicotine replacement therapy. Design Prospective cohort study within the Clinical Practice Research Datalink. Setting 349 general practices in England. Participants 119 546 men and women aged 18 years and over who used a smoking cessation product between 1 September 2006 and 31 October 2011. There were 81 545 users of nicotine replacement products (68.2% of all users of smoking cessation medicines), 6741 bupropion (5.6%), and 31 260 varenicline (26.2%) users. Main outcome measures Outcomes were treated depression and fatal and non-fatal self harm within three months of the first smoking cessation prescription, determined from linkage with mortality data from the Office for National Statistics (for suicide) and Hospital Episode Statistics data (for hospital admissions relating to non-fatal self harm). Hazard ratios or risk differences were estimated using Cox multivariable regression models, propensity score matching, and instrumental variable analysis using physicians’ prescribing preferences as an instrument. Sensitivity analyses were performed for outcomes at six and nine months. Results We detected 92 cases of fatal and non-fatal self harm (326.5 events per 100 000 person years) and 1094 primary care records of treated depression (6963.3 per 100 000 person years). Cox regression analyses showed no evidence that patients prescribed varenicline had higher risks of fatal or non-fatal self harm (hazard ratio 0.88, 95% confidence interval 0.52 to 1.49) or treated depression (0.75, 0.65 to 0.87) compared with those prescribed nicotine replacement therapy. There was no evidence that patients prescribed bupropion had a higher risk of fatal or non-fatal self harm (0.83, 0.30 to 2.31) or of treated depression (0.63, 0.46 to 0.87) compared with patients prescribed nicotine replacement therapy. Similar findings were obtained using propensity score methods and instrumental variable analyses. Conclusions There is no evidence of an increased risk of suicidal behaviour in patients prescribed varenicline or bupropion compared with those prescribed nicotine replacement therapy. These findings should be reassuring for users and prescribers of smoking cessation medicines.
Mouse treadmill running enhances tendons by expanding the pool of tendon stem cells (TSCs) and TSC‐related cellular production of collagen

Exercise is known to enhance tendon size and strength, but the stem cell‐based mechanisms for such exercise‐induced effects are largely unknown. This study aims to explore these mechanisms by using a mouse treadmill running model to examine the effects of exercise on newly discovered tendon stem cells (TSCs). After treadmill running, patellar TSCs (PTSCs) and Achilles TSCs (ATSCs) were isolated from the mice, and their proliferation was measured in vitro. We found that treadmill running nearly doubled proliferation rates of both PTSCs and ATSCs compared to cage control mice. Moreover, using a mixed tendon cell culture consisting of TSCs and tenocytes, cellular production of collagen was found to increase by 70% and 200% in PTSCs and ATSCs, respectively, from the treadmill running group over cells from the cage control group. These findings suggest that exercise exerts its anabolic effects on tendons at least in part by increasing proliferation to expand the pool of TSCs and also by increasing TSC‐related cellular production of collagen, the predominant component of tendons. © 2010 Orthopaedic Research Society. Published by Wiley Periodicals, Inc. J Orthop Res 28:1178–1183, 2010
Important Service Quality of Tourist Retail Services

ABSTRACT This study uses a service quality model consisting of six service quality dimensions to measure the attractiveness of a destination and their impact on customers’ loyalty intention to a tourist destination. We find that the dimensions representing destination attractiveness have a stronger impact on visitor loyalty intention than the dimensions representing retail attributes. Because the current literature has infrequently investigated the concepts of important service quality of tourist retail service that exhibit characteristics of both retail and tourist attractions, this study explores these concepts and attempts to fill this gap.