Miracle-dz/UniFAR-FTUs huggingface dataset:
Regulatory Regime Changes and Acquisition Attributes: The Case of Commercial Bank and Thrift Acquisitions of Thrifts

Significant change in regulations affecting bank/thrift activities during the 1990’s provide us with an opportunity to examine for shifts in acquisition characteristics as deregulation leads to changes in behavior. Consistent with a regime change hypothesis, we find a structural change in acquisition attributes for pre- and post deregulation periods. We also report significant differences in target attributes depending on acquirer identity. Our results demonstrate a higher likelihood in the deregulated period after 1994 for banks to acquire profit inefficient thrifts, while thrift acquirers focus mainly on building size. In contrast, regulatory concerns appear to dominate in prior years, with capitalization as a key acquisition characteristic by thrift acquirers. The results suggest that regimes need to be controlled for in research to allow generalizations beyond period-specific implications.
Reversal of trichotillomania with aripiprazole

Trichotillomania (TTM) is a common psychiatric illness with marked chronicity and comorbidity that significantly impacts on psychosocial functioning and physical features of the sufferer. Treatment studies, to date, using behavioral and pharmacological interventions alone or simultaneously, are equivocal with few showing a sustained cessation of hair‐plucking. In this report of a single patient with treatment resistant TTM, the sole use of the atypical neuroleptic Aripiprazole resulted in a cessation of hair‐plucking maintained, at the time of reporting, for a period of 24 months. This finding, a first with Aripiprazole, warrants further investigation of this drug in the treatment of TTM. Depression and Anxiety 0:1–4, 2007. © 2007 Wiley‐Liss, Inc.
Pengaruh Sistem Pengendalian Internal dan Temuan Kepatuhan terhadap Opini Audit pada Pemerintah Daerah

The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector. Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion.
A Probabilistic Approach to Identifying the Number of Transmitters in the Presence of Misdetection

We present an analytical framework for identifying the most likely number of frequency-hopping transmitters in the presence of potential misdetection. The problem is formulated for the case where there is a single, global misdetection probability characterizing all transmitter/sensor links, and for the case where the misdetection probabilities are permitted to be different across the different pairwise transmitter/sensor links. Simulation results confirm that the approach can lead with high probability to a correct decision regarding the number of interferers.
The impact of institutional ownership on firm performance in the hospitality industry

The Impact of Institutional Ownership on Firm Performance in the Hospitality Industry by Ming-chih Tsai Dr. Zheng Gu, Examination Committee Chair Professor of Hotel Administration University o f Nevada, Las Vegas Institutional investors have become important players in today’s financial markets and their increasing importance in corporate governance in the United States (U.S.) is further evidenced by the growing volume o f corporate equity they control. The ownership structure/firm performance relationship has always been a subject o f debate. Similarly, in the hospitality industry as o f June 2002, institutional investors were estimated to own $2.3 hillion, or 66.7% of total outstanding shares in PricewaterhouseCoopers’ lodging universe. This dissertation examines the impact o f institutional ownership on firm performance as measured by a proxy for Tobin’s Q in the restaurant, casino and hotel sectors from 1999-2003. Given the endogeneity o f institutional ownership in the restaurant and casino sectors, firm performance in these areas is significantly dependent upon the percentage o f institutional ownership, and vice versa. In the hotel sector, however, there is no significant systematic relationship between institutional ownership and firm performance, when all other firm-specific variables controlled. iii Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. This dissertation contributes to the body of the hospitality finance literature, particularly in the area o f corporate governance, by identifying significant relationships between institutional ownership and firm performance in the restaurant and casino sectors. In addition, this study reveals that investing institutionally in the restaurant and casino sectors may help hospitality industry investors mitigate the agency problem caused by the separation o f management from ownership. This, in turn, will enhance the value o f the firms in the capital market.
Unified approach for molecular dynamics and density-functional theory.

We present a unified scheme that, by combining molecular dynamics and density-functional theory, profoundly extends the range of both concepts. Our approach extends molecular dynamics beyond the usual pair-potential approximation, thereby making possible the simulation of both covalently bonded and metallic systems. In addition it permits the application of density-functional theory to much larger systems than previously feasible. The new technique is demonstrated by the calculation of some static and dynamic properties of crystalline silicon within a self-consistent pseudopotential framework.
Pawpaw Fruit Chilling Injury and Antioxidant Protection

ADDITIONAL INDEX WORDS. regular atmosphere storage, ethylene, respiration, glutathione, ascorbate, phenolics ABSTRACT. Pawpaw (Asimina triloba) fruit stored longer than 4 weeks at 4 8C fail to ripen normally and may develop internal discoloration, indicative of chilling injury (CI). To determine if loss of antioxidant protection in the fruit tissue during cold storage could be the cause of these problems, the levels of total, reduced, and oxidized glutathione and ascorbate and the key enzymes glutathione reductase (GR) and ascorbate peroxidase (APX) of the ascorbate- glutathionecyclewere studiedinfruitat4and72hafterharvestandafter2,4,6,and8weeksof4 8Cstorage.Thetotal phenolic level was also studied due to its potential antioxidant role, and the activity of polyphenoloxidase (PPO) was assayed, as it may contribute to phenolic oxidation and tissue browning. Fruit ethylene production and respiration rates were in typical climacteric patterns during ripening after harvest and after up to 4 weeks of cold storage, increasing from 4 to 72 h after removal from cold storage, though maximum ethylene production declined after 2 weeks of cold storage. However, fruit showed higher respiration rates at 4 versus 72 h of ripening at 6 or 8 weeks of cold storage, opposite to that at earlier storage dates, possible evidence of CI. Ripening after harvest generally resulted in an increase in total and reduced glutathione, reduced ascorbate, and total phenolics. However, levels of total and reduced glutathione, total ascorbate, and total phenolics declined as storage time progressed. Neither GR nor APX exhibited changes during ripening or trends over the cold storage period. PPO activity increased as the storage period lengthened. Thus, the declining ability of these components of the protective antioxidant systems during the prolonged stress of low temperature storage may be one of the major causes of pawpaw CI limiting it to 4 weeks or less of cold storage. An increase in reactive oxygen species with prolonged storage, coupled with the increase in PPO activity, may have led to greater oxidative damage and been a major cause of the loss of ripening potential and the tissue browning that occurs in fruit stored for more than 4 weeks.
Volume Perdagangan dan Return Saham dalam Hubungannya dengan Bid-Ask Spread pada Perusahaan Go Public

Stock is an alternative investment which liquid, because it was very easy to sale and buy transaction on security market. High and low of stock price will be increase or decrease value of the firm. Thus very important to calculate bid-ask spread of stock before management making decision on stock investment. Bid-ask spread measurement based on different between ceiling price of stock which traders egree for buy and lowest price which they agree for sale. Objective of the research is to find empiricaly evidence of the impact between stock trade volume and stock return to bid ask spread. Regression model analysis was applied to examine variables which used in the research. Result of the research indicate that: (1) stock trade volume has negatively impact to bid ask spread, (2) stock return has negatively impact to bid ask spread.
A practical approach to assess leg muscle oxygenation during ramp-incremental cycle ergometry in heart failure

Heart failure is characterized by the inability of the cardiovascular system to maintain oxygen (O2) delivery (i.e., muscle blood flow in non-hypoxemic patients) to meet O2 demands. The resulting increase in fractional O2 extraction can be non-invasively tracked by deoxygenated hemoglobin concentration (deoxi-Hb) as measured by near-infrared spectroscopy (NIRS). We aimed to establish a simplified approach to extract deoxi-Hb-based indices of impaired muscle O2 delivery during rapidly-incrementing exercise in heart failure. We continuously probed the right vastus lateralis muscle with continuous-wave NIRS during a ramp-incremental cardiopulmonary exercise test in 10 patients (left ventricular ejection fraction <35%) and 10 age-matched healthy males. Deoxi-Hb is reported as % of total response (onset to peak exercise) in relation to work rate. Patients showed lower maximum exercise capacity and O2 uptake-work rate than controls (P<0.05). The deoxi-Hb response profile as a function of work rate was S-shaped in all subjects, i.e., it presented three distinct phases. Increased muscle deoxygenation in patients compared to controls was demonstrated by: i) a steeper mid-exercise deoxi-Hb-work rate slope (2.2±1.3 vs 1.0±0.3% peak/W, respectively; P<0.05), and ii) late-exercise increase in deoxi-Hb, which contrasted with stable or decreasing deoxi-Hb in all controls. Steeper deoxi-Hb-work rate slope was associated with lower peak work rate in patients (r=–0.73; P=0.01). This simplified approach to deoxi-Hb interpretation might prove useful in clinical settings to quantify impairments in O2 delivery by NIRS during ramp-incremental exercise in individual heart failure patients.
Posttraumatic Stress Disorder among Injured Survivors of a Terrorist Attack: Predictive Value of Early Intrusion and Avoidance Symptoms

Fifteen injured survivors of a terrorist attack on a civilian bus were followed during their admission, and 12 of the 14 living survivors were examined 10 months later. A substantial amount of distress was found, in the entire group, across the study. Four patients (33%) suffered from diagnosable PTSD on follow-up. Symptoms of intrusion and denial, recorded during admission, failed to predict PTSD, and were not significantly correlated with psychiatric symptoms on follow-up. This paper discusses the finding of low predictive validity of early PTSD symptoms, and suggests that measures of arousal should be added to those of cognitive symptoms in future prospective studies of traumatic stress.
The Impact of Retail Promotion on the Purchase of Private Label Products: The Case of U.S. Processed Cheese

This study examines the impact of retail promotion on the purchase of private label products. The influence of private label coupons, national brand coupons, and store features is examined. To identify these effects, a logistic model Probit is estimated where the binary variable equals 1 if the household buys the private label product, and equals 0 if the private label product is not bought. The model gives the probability that Y=1 is chosen conditional on a set of explanatory variables. In this study we focus on the American processed cheese transactions and we use the ACNielsen Homescan Panel of U.S. households for the year 2005. No significant relationship was found between private label purchase and the level of private label couponing activity. Although increasing private label couponing has no impact on increasing private label purchase, a strong negative relationship was found between national brand manufacturer couponing activity and private label purchase decision. Therefore, national brand couponing appears to be an effective strategy for manufacturers to deter the private label growth in the processed cheese market.
Gastrointestinal water and electrolytes. II. The equilibration of radiopotassium in gastrointestinal contents and the proportion of exchangeable potassium (Ke) in the gastrointestinal tract.

Only 1.5 to 2.5 per cent of total body potassium is found in the extracellular fluid as estimated by tracer dilution methods (1-3). The usual methods for estimating extracellular potassium content, however, do not take into account fluid contained in the lumen of the gastrointestinal tract or in other transcellular fluid (4, 5). The concentration of potassium in the secretions of the gastrointestinal tract is equal to or greater than that in plasma. In saliva, the concentration is approximately 4 times that of plasma, in gastric juice 2 to 3 times that of plasma, and in small and large intestinal secretions 1.5 to 2.5 times that of plasma (6-8). Abnormal loss of gastrointestinal fluids is known to produce rapid potassium depletion due to the loss of potassium contained in gastrointestinal secretions, as well as continued renal excretion of potassium (9, 10). Endogenous potassium contained in the gastrointestinal tract is transported, at least in part, from blood to gut by secretory mechanisms. Using tracer techniques Corsa, Olney, Steenburg, Ball, and Moore (1) demonstrated that bile potassium is in equilibrium with the total pool of exchangeable potassium 10 hours after intravenous administration of radiopotassium. Exogenous potassium is rapidly absorbed from the gastrointestinal tract after the oral administration of isotopic potassium to rabbits; equilibrium between the in-
Main intestinal markers associated with the changes in gut architecture and function in piglets after weaning

We analysed the spatio-temporal sequence of events concerning the morphology, physiology and ecology of the gut of piglets during the 2 weeks following weaning, in order to provide a limited number of variables that could be relevant markers of the gut post-weaning changes. An experiment was conducted on sixty piglets fasted for 2 d, then administered a weaning diet with a moderate or a high content of wheat using controlled gastric feeding, and slaughtered at different time-points post-weaning. Sixty-nine variables were analysed by principal component analysis. The results showed that the temporal changes induced in the gut by weaning can be divided into two periods: an acute period happening immediately after weaning, followed after day 5 by a more progressive adaptative and maturational phase. The main factors of this adaptation were the refeeding process and the time, while the diet per se had little influence. The villus length, lactase activity, macromolecule fluxes across the jejunum and the plasma cholecystokinin were proposed as markers of the acute phase. The mass of the jejunum, the weight of the pancreas, the content of stomach, the trypsin activity and the theophylline-induced secretion in jejunum were related to the re-feeding. Markers proposed to follow the gut maturation were the maltase activity, the glucose absorption and the basal resistance in the ileum, the lactobacilli and enterococci in the colon, and the pH of colonic and caecal contents. These markers might be helpful to design suitable diets to limit post-weaning gut disorders in pigs.
Nitric oxide synthase inhibition increases venular leukocyte rolling and adhesion in septic rats

ObjectiveExcess production of nitric oxide (NO) has been implicated in hypotension and blood flow abnormalities in sepsis, but NO is also an important inhibitor of leukocyte rolling and adhesion. Leukocyte adhesion is increased in sepsis despite elevated NO production. We hypothesized that inhibition of NO synthase (NOS) could increase leukocyte adhesion in sepsis. DesignProspective animal study. SettingExperimental animal laboratory. SubjectsTwenty-five male rats, anesthetized with ketamine and acepromazine. InterventionsTopical superfusion of the nonselective NOS inhibitor NG-monomethyl-l-arginine (NMA) on skeletal muscle postcapillary venules. Measurements and Main ResultsRats made septic by cecal ligation and puncture were compared with controls that underwent sham ligation. Leukocyte rolling and adhesion were measured in cremasteric postcapillary venules of septic and control rats using in vivo videomicroscopy. The effects of NOS inhibition on leukocyte rolling and adhesion were also measured. After a stable baseline was reached, 1 &mgr;M of the nonselective NOS inhibitor NMA was suffused topically followed by physiologic buffer. The effects of l-arginine on leukocyte rolling and adhesion were also measured, both before and after suffusion of NMA.Leukocyte rolling and adhesion was increased in septic rats as compared with controls (control 5.5 ± 0.9 rolling cells/min, 1.0 ± 0.3 adherent cells/min; septic 13.7 ± 2.0 rolling cells/min, 3.1 ± 0.6 adherent cells/min;p < .001), and NOS inhibition further increased leukocyte rolling and adhesion in both septic and control rats (control 14.0 ± 1.7 rolling cells/min, 2.8 ± 0.5 adherent cells/min; septic 25 ± 2.1 rolling cells/min, 5.4 ± 0.5 adherent cells/min; both p < .001 vs. baseline). Prior suffusion of excess l-arginine prevented the increase in leukocyte adhesion with NMA in septic rats (2.6 ± 0.4 adherent cells/min vs. 3.0 ± 0.6 adherent cells/min; n = 3;p > .05). When administered after NMA, excess l-arginine partially reversed leukocyte adhesion in septic rats (5.4 ± 0.7 adherent cells/min, with NMA vs. 4.3 ± 0.7 adherent cells/min, after l-arginine; n = 5;p < .05). Venular shear did not differ between septic and control rats (600 ± 109 (sec−1) vs. 620 ± 37 (sec−1);p > . 05). ConclusionsAlthough NOS inhibition may ameliorate hypotension in sepsis, such therapy may be deleterious by increasing leukocyte adhesion.
Perceptions of Accounting Professionals Towards International Financial Reporting Standards (IFRS) in Developing Country: Evidence from Vietnam

The current paper reports on an exploratory study of the perceptions of three different sub-groups of accountants (i.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing International Financial Reporting Standards (IFRS) in Vietnam. Vietnam represents an interesting research case of IFRS acceptance by emerging and transition economies. Recently, the Ministry of Finance of Vietnam (MoF) announced its intention to revise the existing Vietnamese accounting standards (VAS) to align with the current IFRS. The MoF has not yet determined whether to fully adopt IFRS, converge or keep VAS as they are. Therefore, this study is timely and important to provide important insights from the Vietnamese accounting community and in turn, assist the Vietnamese accounting standard setters in making favorable accounting decision affecting accounting practices. The preliminary survey results suggest that the Vietnamese accounting professionals are optimistic about potential benefits from IFRS adoption. These findings also indicate expected costs and challenges in implementing IFRS and suggest strong support in a gradual switch from VAS to IFRS, though the level of support varies amongst the three different sub-groups of accountants.
Essays on corporate governance, stakeholders, and restructuring

This paper argues that, by influencing the sensitivity of employee human capital to restructuring, the type of production technology chosen by the shareholders affects their need to offer explicit stakeholder protection so as to counteract the effect of anticipated future changes on the investment incentives of the employees. Consequently, to preserve investment incentives, initially organizing the production so as to allow employee skills to be flexibly adapted to new circumstances can substitute for explicit stakeholder protection such as right of veto and severance pay. Furthermore, when certain stakeholder rights are granted by law, this paper suggests that technological choice can be used to ensure that these rights are exercised by employees with interests close to the shareholders’. JEL classification: G34; J50; M54.
The Relationship Between Childhood Abuse and Violent Victimization in Homeless and Marginally Housed Women: The Role of Dissociation as a Potential Mediator

Objective: Previous studies have established a link between childhood abuse and dissociation. Other work has shown childhood abuse increases the likelihood of violent victimization in adulthood. Although it has been posited that dissociation may mediate childhood abuse and adult violent victimization, research investigating this hypothesis is sparse, particularly for extremely vulnerable populations such as homeless and unstably housed individuals. investigated the relationship between childhood abuse and dissociation on violent victimization in a cohort of homeless and unstably housed women. We also assessed whether dissociation mediated childhood abuse and violent victimization in this sample. Method: Participants were asked at an initial assessment and a 6-month follow-up to report any physical or sexual violence experienced in the previous 6 months. Questionnaires recording history of specific types of childhood abuse, dissociation, and other factors were also recorded at the initial assessment. Results: Hierarchical logistic regression models revealed that childhood sexual abuse (Odds ratio [OR] = 3.10, p < .01) and severe dissociation (OR = 1.99, p < .01) were significantly associated with recent physical violence, and childhood sexual abuse (OR = 3.88, p < .01) and dissociation (OR = 1.87, p < .05) were also associated with recent sexual violence. Dissociation mediated neither childhood abuse on recent physical violence or recent sexual violence. Conclusion: Developing approaches that effectively identify and treat dissociation as a part of an overall framework of trauma-informed care in homeless and unstably housed women may be an effective way to decrease future physical violence in this vulnerable population.