Miracle-dz/UniFAR-FTUs huggingface dataset:
FISCAL DECENTRALIZATION AND GROWING REGIONAL DISPARITIES IN RURAL CHINA: SOME EVIDENCE IN THE PROVISION OF SOCIAL SERVICES

This paper provides evidence of inter-regional and inter-sectoral inequality in China by comparing local government provision of social services. An examination of a number of education and health status indicators reveals large disparities in the level and quality of service provision across regions, with service provision in poorer regions falling far short of targets enunciated in state policy. Fiscal centralization has weakened the capacity of government to effect equalization across regions. As the fiscal system moved towards self-financing, fiscal pressures particularly intensified for the county level, whose expenditure burdens have generally been increasing. With higher level governments themselves under severe fiscal strain and in no position to subsidize services, rural governments are forced to seek supplementary funding off budget, by imposing a variety of fees and levies. In poor regions, however, access to off-budget resources is limited, resulting in lower levels of service provided and amplification of regional inequalities. Copyright 1995 by Oxford University Press.
Phloem Transport Velocity Varies over Time and among Vascular Bundles during Early Cucumber Seedling Development1[C][W][OPEN]

In cucumber seedlings, phloem transport velocity fluctuates in response to developmental changes and varies among discrete vascular bundles. We use a novel dye-tracing technique to measure in vivo phloem transport velocity in cucumber (Cucumis sativus) plants during early seedling development. We focus on seedlings because of their importance in plant establishment and because they provide a simple source and sink model of phloem transport. The dye-tracing method uses a photodiode to track the movement of a bleach front of fluorescent dye traveling in the phloem from the cotyledons (source) to the roots (sink). During early seedling development, phloem transport velocity in this direction can change 2-fold depending on vascular connectivity and the number of actively growing sinks. Prior to leaf expansion, vascular bundles attached to the first developing leaf demonstrate a decline in basipetal phloem transport that can be alleviated by the leaf’s removal. At this stage, seedlings appear carbon limited and phloem transport velocity is correlated with cotyledon area, a pattern that is apparent both during cotyledon expansion and after source area manipulation. When the first leaf transitions to a carbon source, seedling growth rate increases and basipetal phloem transport velocity becomes more stable. Because bundles appear to operate autonomously, transport velocity can differ among vascular bundles. Together, these results demonstrate the dynamic and heterogeneous nature of phloem transport and underline the need for a better understanding of how changes in phloem physiology impact growth and allocation at this critical stage of development.
XBRL and Accruals: Empirical Evidence from China

We examine whether XBRL adoption by publicly traded firms on the Shanghai Stock Exchange and Shenzhen Stock Exchange is related to the level of total accruals that firms report in the pre-XBRL versus post-XBRL periods. Our results indicate that the level of total accruals in the post-XBRL period is lower relative to the pre-XBRL period. This finding is robust to several controls for macroeconomic conditions and firm fundamentals. Moreover, we find this main effect is most prominent for firms that are most likely to benefit from greater transparency: high-growth firms, small firms, and firms in high-technology industries. One interpretation of our results is that XBRL implementation decreases investor’s information acquisition costs and thereby improves their ability to detect earnings management; managers in turn reduce accruals. XBRL et regularisations : donnees empiriques chinoises Resume Les auteurs se demandent si l’adoption du XBRL par les societes inscrites aux bourses de Shanghai et de Shenzhen est liee au volume total des regularisations presentees par ces societes dans la periode anterieure au XBRL par rapport a la periode posterieure au XBRL. Les resultats qu’ils obtiennent indiquent que le volume total des regularisations de la periode posterieure au XBRL est inferieur a celui de la periode anterieure au XBRL. Cette observation resiste a plusieurs controles relatifs aux conditions macroeconomiques et aux caracteristiques fondamentales des societes. De plus, les auteurs constatent que ce fait important est le plus marque pour les societes qui sont les plus susceptibles de tirer profit d’une transparence accrue : entreprises a forte croissance, petites entreprises et entreprises des secteurs de haute technologie. L’une des interpretations de ces resultats est la suivante : la mise en œuvre du XBRL diminue les couts d’acquisition d’information pour les investisseurs et ameliore par consequent leur capacite de deceler la gestion du resultat; a leur tour, les cadres reduisent les regularisations.
Conflict, State and Education in India: A Case Study of Manipur

Conflict has been one of the greatest threats to mankind since the dawn of civilisation. Poorest communities, children and educational sector are among those severely affected by it, especially in the developing countries. Whether education creates conflict or conflict affects educational development is an inconclusive debate till today. The present study is both a qualitative and quantitative analysis, tries to assess educational development status in the midst of conflict in Manipur, one of the north eastern most states of India. An assessment is also made whether the development of education resolves conflict or conflict restrains educational development in the state. With the help of primary and secondary data and by employing comparative growth analysis between the education and conflict in the state, the study found that the conflict does not affect educational growth, but it pushes the children out of the state for their studies. As the incidence of conflict in Manipur has reached its stalemate and at the same time educational development level has grown at a faster rate than the former and based on the Brahm’s inverted U shape conflict pyramid, the state is expected to return to normalcy and enjoy a peaceful life very shortly.
Early orthodontic treatment: what are the imperatives?

BACKGROUND Then authors provide a critical review of the issues involved in determining the appropriate timing of orthodontic treatment. Both single- and two-phase treatments are discussed and guidelines are offered to assist in formulating treatment plans. OVERVIEW In providing orthodontic care for pediatric patients, clinicians often question whether to begin treatment early--during the primary or early-transitional dentition--or wait until all or most of the permanent teeth are present. The authors review the most current literature (from 1991 to 1999), including several recently completed and ongoing randomized clinical trials, to critically evaluate the effectiveness of each approach. PRACTICAL IMPLICATIONS The controversy surrounding early vs. late orthodontic treatment is often confusing to the dental community. This article reviews both sides of the issue for orthodontic treatment of Class II and III malocclusions, as well as for the management of Class I crowding and problems in the transverse dimension. Early orthodontic treatment is effective and desirable in specific situations. However, the evidence is equally compelling that such an approach is not indicated in many cases for which later, single-phase treatment is more effective. Therefore, clinicians must decide, on a case-by-case basis, when to provide orthodontic treatment. For many patients, delaying treatment until later in their dental and skeletal development may be advisable.
Environmental and social sustainability priorities: Their integration in operations strategies

Purpose – Environmental and social sustainability are becoming key competitive priorities for companies, but the way in which they are integrated in operations strategies remains an open issue. The purpose of this paper is to determine whether established operations strategy configuration models (i.e. price-oriented, market-oriented and capability-oriented models) are modified to include environmental and social priorities and whether different operations strategy configuration models are equally successful in the short and long term. Design/methodology/approach – Analyses were performed using data from the International Manufacturing Strategy Survey (2009), including companies in the assembly industry in 21 different countries. According to previous studies, cluster analysis of competitive priorities and ANOVA analysis of the business strategy and short- and long-term performance were performed. Findings – The results show that traditional operations strategy configuration models are slightly modified. M.
Illiberal Reformers: Race, Eugenics, and American Economics in the Progressive Era

In Illiberal Reformers, Thomas Leonard reexamines the economic progressives whose ideas and reform agenda underwrote the Progressive Era dismantling of laissez-faire and the creation of the regulatory welfare state, which, they believed, would humanize and rationalize industrial capitalism. But not for all. Academic social scientists such as Richard T. Ely, John R. Commons, and Edward A. Ross, together with their reform allies in social work, charity, journalism, and law, played a pivotal role in establishing minimum-wage and maximum-hours laws, workmen’s compensation, progressive income taxes, antitrust regulation, and other hallmarks of the regulatory welfare state. But even as they offered uplift to some, economic progressives advocated exclusion for others, and did both in the name of progress. Leonard meticulously reconstructs the influence of Darwinism, racial science, and eugenics on scholars and activists of the late nineteenth and early twentieth centuries, revealing a reform community deeply ambivalent about America’s poor. Economic progressives championed labor legislation because it would lift up the deserving poor while excluding immigrants, African Americans, women, and "mental defectives," whom they vilified as low-wage threats to the American workingman and to Anglo-Saxon race integrity. Economic progressives rejected property and contract rights as illegitimate barriers to needed reforms. But their disregard for civil liberties extended much further. Illiberal Reformers shows that the intellectual champions of the regulatory welfare state proposed using it not to help those they portrayed as hereditary inferiors, but to exclude them.
Institutional constraints to adaptive capacity: adaptability to climate change in the Norwegian electricity sector

This article contributes to the understanding of adaptive capacity within national sectors by utilising two perspectives from institutional theory. Resting on data from 21 interviews the paper analyses the Norwegian electricity sector and the influence on adaptive capacity to climate change from changes in formal structure and institutional culture. The sector underwent transformational change between the beginning of the 1980s and mid-2000s, with the reform from 1991 as a watershed, and gradual consolidation from about 2000. From a self-regulated vertically integrated sector with an emphasis on robustness of supply the sector changed into a liberalised and unbundled structure, with economic efficiency as the guiding principle. These changes reduced adaptive capacity to climate change. After 2000, gradually adaptive capacity has increased somewhat. The paper argues that also social contextual factors need to be taken account of, both to understand adaptive capacity to climate change and to provide practit.
Diffusible, retinal factors stimulate the barrier properties of junctional complexes in the retinal pigment epithelium.

The retinal pigment epithelium lies at the interface between the neural retina and the choriocapillaris where it forms a blood-retinal barrier. Barrier function requires a polarized distribution of plasma membrane proteins and 'tight' tight junctions. During chicken embryogenesis, these features develop gradually. Although terminal junctional complexes are established by embryonic day 4, the distribution of the Na+/K(+)-APTase is not polarized in all cells of the epithelium until embryonic day 11. Similarly, the tight junctions of early embryos are leaky, but become tight by hatching (embryonic day 21). We used primary cell culture to examine the molecular basis of this gradual induction of polarized function. Pigment epithelium harvested from embryonic day 7, and cultured on filters, formed monolayers coupled by junctional complexes. The distribution of the Na+/K(+)-ATPase was non-polarized and the tight junctions were leaky with a transepithelial electrical resistance of 20-30 omega cm2. To isolate diffusible factors that stimulate the transepithelial electrical resistance, neural retinas from embryonic day 7, 14 or 16 embryos were incubated at 37 degrees C in base medium for 6 hours. The conditioned medium was added to the apical chamber of freshly cultured pigment epithelium. The distribution of the Na+/K(+)-ATPase became basolateral, and the electrical resistance gradually increased two to three times over 6 days. The increase in electrical resistance corresponded to a decrease in the rate of [3H]inulin diffusion across the monolayer. The effectiveness of the conditioned medium increased steadily with increasing age of the neural retina. Rather than increased production of an active factor, apparently different active factors were produced at different ages. (ABSTRACT TRUNCATED AT 250 WORDS)
Socio-economic Development of Agricultural Problem Areas in Poland

This article attempts to identify a relation between several local development factors and localization of agricultural problem areas in Poland, which include areas with limited potential for proper agricultural production, i.e., adverse soil and climatic conditions, severe soil degradation processes and fragmented structure of land. Such conditions consequently lead to low competitiveness of farms located there as well as bad demographic structure, depopulation and peripheral developmental position of the gminas. To assess levels of development, 6 detailed measures are constructed, using Hellwig's synthetic measure. The final measure, grouping 17 variables, presents spatial distribution of the level of socio-economic development of selected 73 most problem gminas in Poland.
Site Selection Criteria for Meetings on Cruise Ships: The View of Corporate Meeting Planners

ABSTRACT This research constitutes part of a larger study that aims to determine the relative importance that corporate meeting planners and cruise ships' conference managers ascribe to attributes in selecting ships for meetings. Nevertheless, the current article presents the findings of a quantitative study of 155 corporate meeting planners. The most important attributes were “Safety/security,” “Reputation,” “Evacuation Information Provided,” “Quality of Food and Beverage Services,” “Cooperative Convention Staff,” “Service Attitude,” “Dealing with Unexpected Problems” and “Enthusiasm and Commitment. ” The least important attribute was “The Availability of Children Facilities. ” The findings could provide conference managers with a better insight into which criteria are important to corporate meeting planners in selecting their vessels for meetings.
Sensitive Periods for Glucocorticoids' Regulation of Na+,K+-ATPase mRNA in the Developing Lung and Kidney

ABSTRACT: We have previously reported that in the infant rat renal cortex, a saturating dose of glucocorticoid hormones (GC) rapidly increases the abundance of Na+,K+-ATPase mRNA. We now show that this effect is dose dependent. In the renal cortex of 10-d-old rats, an increase in renal Na+,K+-ATPase mRNA occurs with 2.5 μg beta-methasone/100 g body weight. In subsequent experiments, performed 6 h after a saturating dose (60 μg/100 g body weight), we show that the effect is age dependent. The most marked effects on renal cortical α-mRNA were found at 10 d of age (5.3-± 0.9-fold). A significant increase was also found in 20-d-old rats (1.6-± 0.2-fold), but no effect was found in fetal and 5-d-old rats. Studies were also performed on the lung, where the most marked effect was noted in the perinatal period (2.0-± 0.1-fold 2 d before birth and 1.76 ± 0.2 at 5 d of age), but no effect on α-mRNA was found at 10 and 20 d. In one protocol, the effect of betamethasone on renal Na+K+-ATPase mRNAs abundance was determined in adult adrenalectomized rats. In these rats, betamethasone induced a significant 1.6-± 0.2-fold and 1.8-± 0.3-fold increase in renal Na+,K+-ATPase mRNA. This effect, however, was significantly smaller than the increase induced in intact 10-d-old rats. GC induction of Na+,K+-ATPase mRNA is age and tissue dependent and is dependent on factors other than GC-receptor availability. The GC-sensitive period appears to coincide with the physiologic need for organ maturation.
POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM

This study seeks to discriminate between competing explanations of "post-earnings-announcement drift. " Ball and Brown [1968] were the first to note that even after earnings are announced, estimated cumulative "abnormal" returns continue to drift up for "good news" firms and down for "bad news" firms. Foster, Olsen, and Shevlin [1984] (henceforth FOS) are among the many who have replicated the phenomenon. ' FOS estimate that over the 60 trading days subsequent to an earnings announcement, a long position in stocks with unexpected earnings in the highest decile, combined with a short position in stocks in the lowest decile, yields an annualized "abnormal" return of about 25%, before transactions costs. Competing explanations for post-earnings-announcement drift fall into two categories. One class of explanations suggests that at least a portion of the price response to new information is delayed. The delay
EU police and judicial cooperation before the Treaty of Lisbon: strengthening of the weakest link?

Abstract Three key questions arise from the encroachment of the European Union (EU) on national prerogatives in the administration of justice: What factors contribute to the weakest link collective action problem attending police and judicial cooperation within the EU? What were the substantive and institutional goals of the EU in this policy domain? What accounts for the rising level of police and judicial cooperation despite the persistence of barriers to cooperation and incentives to defect? This article first establishes the fundamental incentives and obstacles to cooperation in matters of transnational security threats in post-Westphalian Europe. It then proceeds to explore the evolution of police and judicial cooperation in Justice and Home Affairs between 1999 and 2009, to assess national contributions to police and judicial cooperation, and to consider the potential impact that the changes introduced by the Lisbon Treaty, Stockholm Programme and European Investigation Order. A final question is considered in the conclusion: Did the level and extent of police and judicial cooperation that emerged between 1999 and 2009 give rise to a community of practice that in turn fostered a nascent community of identity resilient enough to mitigate the weakest link technology of public goods production endemic to this policy domain?
An applied organizational rewards distribution system

Purpose – How can managers optimally distribute rewards among individuals in a job group? While the management literature on compensation has established the need for equitable reimbursements for individuals holding similar positions in a function or group, an objective grounding of rewards allocation has certainly escaped scrutiny. This paper aims to address this issue.Design/methodology/approach – Using an optimization model based on a financial rubric, the portfolio approach allows organizations to envision human capital assets as a set (i.e. a team, group, function), rather than independent contractors. The portfolio can be organized and managed for meeting various organizational objectives (e.g. optimizing returns and instrumental benefits, assessing resource allocations). Findings – This research introduces an innovative portfolio management scheme for employee rewards distribution. Akin to investing in capital assets, organizations invest considerable resources in their human capital. In doing so, o.
Evidence on the Association between Financial Restatements and Auditor Resignations

SYNOPSIS: Financial restatements have significant implications for auditor-client relationships. We estimate that a restatement increases the odds of an auditor resignation dramatically. Restatements involving fraud, reversing profit to loss, and those disclosed in press releases appear to drive the increased resignation likelihood. Furthermore, companies with relatively severe restatements are more likely to hire smaller auditors following a resignation. Collectively, these results are consistent with auditors interpreting restatements as an indication of increased client risk. Data Availability: The data used in this study are available from public sources identified in the text.
Infrared Performance of Symmetric Surface-Plasmon Waveguide Schottky Detectors in Si

The internal quantum efficiency, responsivity, and sensitivity of symmetric surface-plasmon waveguide Schottky detectors in silicon are investigated theoretically at room temperature at λ0 = 1310 and 1550 nm. The detectors consist of a thin metal stripe buried in Si, forming Schottky contacts along all metal/Si interfaces, with detection occurring via internal photoemission over the Schottky barriers. Several metals are considered for the stripe (Au, Ag, Al, Cu, CoSi2). The internal quantum efficiency is significantly enhanced for stripes that are thin compared to the hot carrier attenuation length. Responsivities of 0.1 to 0.21 A/W and receiver sensitivities of -24 and -18 dBm are predicted for 1.5 and 10 GHz electrical bandwidths (~2.5 Gbit/s and >; 10 Gbit/s), respectively. This predicted performance, at room temperature, is competitive with the best cryogenically cooled conventional Schottky detectors and is adequate for optical interconnect and power monitoring. The detectors are attractive for applications requiring broadband (electrical and optical) infrared detectors in Si.
Equity Premium Under Normally Distributed Jump Sizes In A Production Economy With Jumps

This paper looks at equilibrium equity premium under normally distributed jump amplitudes. We obtain numerical formulas by fixing the jump amplitudes to be normally distributed so that we can simulate graphs and study parameter effect of volatility, beta, mean and variance on the equilibrium equity premium. The prices in this market are assumed to continuously increase upto some peak (mean) then decrease in such a way as to force the jump sizes to follow a normal distribution. The vector x consists of jump sizes which are normally distributed over time. The volatility, mean and variance effects on the equity premium are the same in both the power and square root utility functions although the equity premium is not affected by the wealth process V (t): However, the wealth process affects the equity premium of the negative exponential and quadratic utility fuctions. We observe that for the quadratic utility function, the equity premium is zero whenever the wealth process is zero.