Miracle-dz/UniFAR-FTUs huggingface dataset:
Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions *

This paper examines the economic consequences of voluntary IFRS adoptions around the world. In contrast to prior work, we focus on the heterogeneity in the consequences, recognizing that firms have considerable discretion in how they adopt IFRS. Some firms may simply adopt a label, while others view the decision as a serious commitment to transparency. We hypothesize that the economic consequences depend on the extent to which IFRS adoptions represent a serious commitment to transparency. Our results support this prediction. We classify firms into “label” and “serious” adopters and analyze whether capital markets respond to differences in adoption quality, using proxies for market liquidity and the cost of capital. We find that the average effects of voluntary IFRS reporting on these proxies are generally modest, especially when compared to other forms of commitment such as cross-listing in the U.S. However, consistent with our predictions, we find that “serious” adopters experience significantly stronger effects on the cost of capital and market liquidity than label adopters.
Daily market news sentiment and stock prices

ABSTRACT In recent years there has been a tremendous growth in readily available news related to traded assets in international financial markets. This financial news is now available through real-time online sources such as Internet news and social media sources. The increase in the availability of financial news and investor’s ease of access to it has a potentially significant impact on market stock price movement as these news items are swiftly transformed into investors sentiment which in turn drives prices. In this study, we use the Thomson Reuters News Analytics (TRNA) data set to construct a series of daily sentiment scores for Dow Jones Industrial Average (DJIA) stock index constituents. We use these daily DJIA market sentiment scores to study the influence of financial news sentiment scores on the stock returns of these constituents using a multi-factor model. We augment the Fama–French three-factor model with the day’s sentiment score along with lagged scores to evaluate the additional effects of financial news sentiment on stock prices in the context of this model using Ordinary Least Square (OLS) and Quantile Regression (QR) to analyse the effect around the tail of the return distribution. We also conduct the analysis using the seven-day simple moving average (SMA) of the scores to account for news released on non-trading days. Our results suggest that even when market factors are taken into account, sentiment scores have a significant effect on Dow Jones constituent returns and that lagged daily sentiment scores are often significant, suggesting that information compounded in these scores is not immediately reflected in security prices and related return series. The results also indicate that the SMA measure does not have a significant effect on the returns. The analysis using Quantile Regression provides evidence that the news has more impact on left tail compared to the right tail of the returns.
Measuring consumer innovativeness

The development of a self-report scale to measure domain specific consumer innovativeness is described. A major problem faced by researchers interested in the diffusion of innovations has been the difficulty in measuring the innovativeness construct in a reliable and valid way. Several operationalizations have been proposed and are commonly used, yet none has received substantial evidence supporting its reliability and validity. A series of six studies describes the development and evaluation of a six-item, self-report scale to measure innovativeness within a specific domain of interest familiar to the consumer. The scale is shown to be easy to administer, highly reliable and valid, and adaptable across domains.
Healthy Cartoons?

Abstract Studies have found consistently that children's television has negative health consequences for children. However, the adverse effects have been attributed to the physical passivity inherent in watching television and to the commercials for foods of low nutritional quality, not to the content of the programs themselves. This article describes a content analysis of the food references in children's cartoons from three cable and two broadcast networks. In contrast to the nutritional quality of foods typically referenced in the commercials aired during such shows, the foods referenced within the children's programs were of notably higher nutritional quality, particularly with respect to fruits and vegetables. Because digital video recorders (DVRs) enable viewers to skip television commercials more easily than when using older technology, these results suggest that children may see more positive nutritional messages if adults use DVRs to supervise their viewing of children's television programs.
Loyalty and Its Antecedents: Are the Relationships Static?

The marketing literature has proposed that customer loyalty to brands grows through phases (R. L. Oliver, 1999) or conditions (A. S. Dick & K. Basu, 1994) and has linked many antecedent constructs to the development of loyalty. What has not been determined is whether the relationships between loyalty and its antecedents remain constant as customers pass through loyalty phases or conditions. This research examines the relationships between loyalty and four antecedent constructs in three different loyalty phases/conditions and demonstrates that the relationships are not static but rather are dependent upon the loyalty phase/condition.
Non-Audit Fees, Auditor Tenure, and Auditor Independence

We examine whether high non-audit fees and auditor tenure jointly affect auditors’ propensity to issue going concern (GC) modified audit opinions, after controlling for auditor tenure. Using U.S. data from 2000 to 2009, we find that the relationship between non-audit fees and auditors’ propensity to issue GC modified audit opinions is negative and this relationship only holds for auditors with long tenure (longer than or equal to four years). Such relationship is also applicable to Big 4/5 and industry specialized auditors. Our findings are robust to a number of sensitivity tests. We conclude that auditors’ unwillingness to report client going concern problems as a result of long tenure and high non-audit fees arises from auditors acquiescing to client demands which, in turn, poses threats to auditor’s independence.
Mechanisms of adrenaline-induced antinociception in mice.

Infusion of adrenaline into the upper lumbar subarachnoid space in lightly anesthetized mice produced a significant elevation of the nociceptive threshold as quantitated by tail flick test. The antinociceptive effect of adrenaline was dose-dependent and antagonized equally by pretreatment with either alpha-1 selective antagonist prazosin or alpha-2 selective antagonist yohimbine at a dose of 0.05 microgram/5 microliter/mouse. This antinociceptive effect of adrenaline was also blocked by pretreatment with beta antagonist propranolol or opiate antagonist naloxone at higher doses, i.e., 0.5 microgram and 1.0 microgram/5 microliter/mouse, respectively. These results suggest that the antinociceptive mechanisms of adrenaline at the lumbar spinal level in the mouse seem to be mediated not only through alpha- and beta-adrenergic pathways but also through opiate system.
Integrated Analysis of DEAD-Box Helicase 56: A Potential Oncogene in Osteosarcoma

Background: Osteosarcoma is a solid tumor common in the musculoskeletal system. The DEAD-box helicase (DDX) families play an important role in tumor genesis and proliferation. Objective:To screen potential molecular targets in osteosarcoma and elucidate its relationship with DDX56. Methods: We employed the Gene Expression Omnibus and The Cancer Genome Atlas datasets for preliminary screening. DDX56 expression was measured by RT-qPCR in three osteosarcoma cell lines. Biological roles of DDX56 were explored by Gene ontology, Kyoto Encyclopedia of Genes and Genomes and Ingenuity Pathway Analysis. Cell proliferation, cycle, and apoptosis assays were performed using Lentivirus™ knockdown technique. Results: It was found that DDX56 expression was regularly upregulated in osteosarcoma tissue and cell lines, while DDX56 knockdown inhibited cell proliferation and promoted cell apoptosis. Conclusions: The findings suggest DDX56 as a potential therapeutic target for the treatment of osteosarcoma.
Creating Customer Engagement Via Mobile Apps: How App Usage Drives Purchase Behavior

The proliferation of smartphones has spawned a new industry – mobile apps. Managers increasingly recognize the potential for mobile commerce apps to “engage” customers and thereby grow sales. To measure this potential, this paper examines what drives customer usage of apps and whether app usage drives purchases in the online and offline channels. The paper proposes three key drivers of app usage – marketing efforts, app-related consumer factors and app design. The drivers are empirically tested on a unique database provided by an upscale retailer on 1286 customers who have downloaded the retailer’s mobile app. The data record app usage and online and offline purchase behavior. The authors estimate models for using or “accessing” the app and the translation of access into both online and offline purchase. The results demonstrate that app access is driven by online advertising, social media messaging, app upgrades, state dependence and purchase history. Importantly, accessing the mobile app translates into both online and offline purchases, although as expected, more so online than offline. The paper concludes with managerial implications.
An Empirical Examination of The Factors Affecting The Internationalization of Professional Service SMEs: The Case of India

This dissertation examines the factors contributing to the internationalization and performance of professional service SMEs in emerging markets. Specifically, this research documents the relationships among a professional service SME’s entrepreneurial orientation, human capital, the degree of internationalization, service innovation, and financial performance. Entrepreneurship literature has recently been extended to the international environment, confirming a positive influence on firm internationalization. Research that examines human capital is limited, yet has potential to contribute to service research. Separately, innovation has been examined from several research disciplines, yet has not been integrated in a model with an entrepreneurial orientation, firm internationalization, and human capital. This dissertation research integrates literature from multiple disciplines to create and test an integrative framework of professional service SME internationalization and performance. The largest contribution of this research is to the fields of entrepreneurship and international business, resulting from confirmation of the positive effect of an entrepreneurial orientation on SME internationalization. However, it is also the researcher’s intent to recognize the unique contribution of human capital to the profitable internationalization and performance of knowledge-intensive professional services firms.
Asthma: In Plain Language

The Community Asthma Program was designed to increase awareness of asthma among urban residents and to bring more people into available care. Educational sessions with patients indicated that many adults struggle with the complicated demands of managing a chronic disease. At the same time, however, a good deal of the written materials meant to provide information and assistance instead make inappropriate demands on the average adult reader. The project team members developed a glossary of asthma terms to improve communication between patients and providers and to help patients understand the materials commonly used in neighborhood health centers. We report on the development of the glossary and describe formative research activities, initial dissemination efforts, and an interim evaluation. Health literacy, included in the goals and objectives for Healthy People 2010, can be improved when health materials are written in plain language and designed for the existing skills of the average U.S. adult reader.
Age and growth of the ommastrephid squid Todarodes sagittatus from the western Mediterranean Sea

Age and growth of Todarodes sagittatus were estimated based on statolith analysis from individuals (N=352; 81–418 mm mantle length) caught by bottom trawlers during a year of sampling in the western Mediterranean. The daily nature of statolith increments was indirectly validated comparing the mean age of consecutive monthly modes (identified on the monthly length–frequency distributions) with the corresponding increase of 30 days. In agreement with other ommastrephids, results confirmed the following points: (1) lifespan lasts nearly a year; (2) growth rates decrease with age; (3) when adult, females have higher growth rates than males; and (4) females mature about a month later than males. Significant correlation was found between hatching (which occurred throughout the year but with a peak in November) and temperature at 50 m depth (where it is thought that hatchlings inhabit). Age and growth results were compared with those obtained in a similar work carried out in north-west Africa (Arkhipkin et al., 1999). Comparisons suggested that due to higher growth rates in juveniles, southern populations reach maturity and consequently decrease somatic growth at younger ages and smaller sizes than northern squid, which attain larger sizes as a result of maintaining fast growth and delaying maturation. Greater growth rates in juveniles from west Sahara could be explained by higher temperatures in this area than in the Mediterranean.
What is a Patent Worth? Evidence from the U.S. Patent “Lottery”

Motivated by concerns that the patent system is hindering innovation, particularly for small inventors, this study investigates the bright side of patents. We examine whether patents help startups grow and succeed using detailed micro data on all patent applications filed by startups at the U.S. Patent and Trademark Office (USPTO) since 2001 and approved or rejected before 2014. We leverage the fact that patent applications are assigned quasi-randomly to USPTO examiners and instrument for the probability that an application is approved with individual examiners’ historical approval rates. We find that patent approvals help startups create jobs, grow their sales, innovate, and reward their investors. Exogenous delays in the patent examination process significantly reduce firm growth, job creation, and innovation, even when a firm’s patent application is eventually approved. Our results suggest that patents act as a catalyst that sets startups on a growth path by facilitating their access to capital. Proposals for patent reform should consider these benefits of patents alongside their potential costs.
THE APPLICATION OF TECHNOLOGY ACCEPTANCE MODEL ON INTERNET BANKING USERS IN THE CITY OF DENPASAR

The analysis unit of this study was clients of the five major banks in Denpasar. This study aimed to analyze the implementation of internet banking using Technology Acceptance Model (TAM) approach. The research method was SEM which was processed by using SPSS dan AMOS. The results of this study showed that both perceived ease of use and perceived usefulness had significant and positive effects on the attitude towards using internet banking. Both perceived ease of use and perceived usefulness also had positive and significant effects on actual usage. Attitude toward using had a significant and positive relationship with actual usage.
Trust determinants and outcomes in global B2B services

Purpose – The purpose of this paper is to specify and test factors surrounding trusting relationships between buyers and suppliers in a global, business‐to‐business services context. In so doing, the paper aims to help to extend relationship marketing theories to this under‐researched domain.Design/methodology/approach – A literature review and results of qualitative interviews in the paper provide a conceptual framework for the trust formation process and relational outcomes of trust. The research then tests a model of hypothesized relationships using structural equation modeling.Findings – The paper confirms the influence of trust building behaviors (social interaction, open communications, customer orientation) and service outcomes (technical, functional and economic quality) on trust formation. Trust is shown to have a positive influence on key relational outcomes, loyalty commitment and share of purchases.Research limitations/implications – The sample consists of buyers of aviation component repair s.
Geographic Imbalances in Doctor Supply and Policy Responses

Doctors are distributed unequally across different regions in virtually all OECD countries, and this causes concern about how to continue to ensure access to health services everywhere. In particular access to services in rural regions is the focus of attention of policymakers, although in some countries, poor urban and sub-urban regions pose a challenge as well. Despite numerous efforts this mal-distribution of physician supply persists. This working paper first examines the drivers of the location choice of physicians, and second, it examines policy responses in a number of OECD countries. La repartition des medecins entre les regions est inegale dans pratiquement tous les pays de l’OCDE, et cela pose la question de savoir comment continuer de garantir l’acces aux services de sante partout. L’acces aux services dans les regions rurales preoccupe tout particulierement les responsables publics, meme si, dans certains pays, les regions urbaines et suburbaines pauvres posent aussi un probleme. En depit d’importants efforts, les inegalites dans la repartition des effectifs medicaux persistent. Le present document de travail examine, dans un premier temps, les criteres determinants, pour les medecins, dans le choix de leur lieu d’exercice et, dans un second temps, les reponses apportees par les pouvoirs publics dans un certain nombre de pays de l’OCDE.
A three-component model of customer commitment to service providers

Although research into the determinants of service provider switching has grown in recent years, the focus has been predominantly on transactional, not relational, variables. In this research, the authors address the role of consumer commitment on consumers’ intentions to switch. Drawing from the organizational behavior literature, they build on previous service switching research by developing a switching model that includes a three-component conceptualization of customer commitment. Structural equation modeling is used to test the model based on data from a survey of 356 auto repair service customers. The authors’ results support the notion that customer commitment affects intentions to switch service providers and that the psychological states underlying that commitment may differ. As such, future marketing research should consider these different forms of commitment in understanding customer retention. The implications of this model for theory and practice are discussed.
A Topologized Fundamental Group.

gree 26 of Z. Considered as a representation space of o(8, K), 3o splits into two invariant spaces of dimension 1 (spanned by el e2 and el e3, respectively) and three inequivalent spaces of dimension 8 (namely, Zl, T2 and U. Any invariant subspace of ao with respect to Z of dimension > 2 must therefore contain one of the spaces £f. If it contains Z,, then, being invariant with respect to Z,, it contains e2e3, and, being invariant with respect to Z2 and Z3, it contains Z2 and Z3. It follows immediately that ao gives a simple representation of Z. If X and Y are in 3, then [Rx, RY] is in Z; moreover, if D e Z), then [D, RY] = RDY and Sp DY = 0. It follows that (3) is a Lie algebra (. Since D(1) = 0 for every derivation D of a, D + RY = 0 implies Y = 0, D = 0; thus e is of dimension 78, and the adjoint representation of la induces a representation of Z which is the sum of the adjoint representation and of the representation whose space is the set 9? of right multiplications of elements in 3o. Since Z and R yield simple representation spaces of Z of distinct dimensions, the only possible ideals in @ are 101, ZE, ? and Z + 9R = ; but Z and 9R are obviously not ideals, which proves that @ is a simple Lie algebra. The space 3 yields an obviously simple representation of degree 27 of (. Now, outside E6, the only simple Lie algebras of dimension 78 are the symplectic algebra fp(12, K) and the orthogonal algebra o(13, K). Using the formulas of H. Weyl for the computation of the degrees of the simple representations, 2 we find that the degree of the simple representation of Jp(12, K) of smallest degree > 12 is 65, while the degree of the simple representation of degree > 13 of o(13, K) is 64. It follows that ( is the exceptional simple algebra E6.
Importance of workplace knowledge and graduate resilience

Background: Universities strive to improve healthcare by educating future healthcare professionals. This strategy assumes graduates will be able to effectively implement new practices and act as change agents within their professions. However, graduates are likely to encounter numerous barriers to change. Aim: To identify graduate attributes and educational opportunities that may increase Australian healthcare professionals’ capacity to be change agents. Method : Iterative thematic qualitative analysis of interviews with 64 healthcare professionals and educators. Results: Healthcare graduates face numerous barriers to implementing change within their professional contexts. Interviewees reasoned that by explicitly discussing coping strategies and common barriers to change, graduates will be better prepared to implement novel practices and aspects of professionalism. Curricula could include mindfulness, reflective practice, self-management, professional burn-out, workplace cultures, organisational structures, dominant professional paradigms and common professional practice. The importance of such curricula is discussed in the context of healthcare education for natural and social sustainability. Conclusions : A fundamental goal of tertiary healthcare degrees is to improve future professional practice through the education of students. Designing curricula to enhance students’ capacity to act as change agents would assist this endeavour. Informed by their professional experiences, interviewees asserted that resilience and workplace knowledge are key graduate attributes that will enhance graduates’ capacity to implement change within the healthcare sector. Keywords: allied health, nursing education, organisational change, organisational culture, organisational structure, professional burnout, professional education, professional power, psychological resilience.
Improving the communication interfaces between consumers and online product recommendation agents

ii PREFACE. iii LIST OF TABLES . vii LIST OF FIGURES. viii ACKNOWLEDGEMENTS . ix CHAPTER 1 : INTRODCUTION . 1 1.1 RESEARCH MOTIVATION AND OVERALL OBJECTIVES . 1 1.2 INPUT-PROCESS-OUTPUT FRAMEWORK . 2 1.2. 1 Input . 2 1.2. 2 Process . 5 1.2. 3 Output . 7 1.3 RESEARCH QUESTIONS . 8 1.4 RESEARCH METHOD . 9 1.5 OUTLINE OF THE THESIS . 10 CHAPTER 2 THE EFFECTS OF TRADE-OFF TRANSPARENCY OF PRODUCT ATTRIBUTES ON CONSUMERS’ PERCEIVED DECISION QUALITY AND PERCEIVED DECISION EFFORT TOWARDS RECOMMENDATION AGENTS . 11 2.