Miracle-dz/UniFAR-FTUs huggingface dataset:
Evidence on the impact of International Financial Reporting Standards in New Zealand

Purpose – This paper examines the financial impact from the adoption of international financial reporting standards (IFRS) on New Zealand (NZ) companies. It analyses the effects of IFRS on the accounting numbers reported in financial statements. It also compares the association of NZ IFRS versus NZ GAAP book value of equity and earnings with market values with particular emphasis on smaller listed companies. Design/methodology/approach – The paper examines a sample of New Zealand listed companies that adopted NZ IFRS between 2005 and 2007. Financial statement data under NZ IFRS and the previous generally accepted accounting practice were hand collected from annual reports. The data is analysed using descriptive statistics and linear regression. Findings – The adoption of IFRS resulted in statistically significant increases in earnings, assets and liabilities. The IFRS adjustments were largely as anticipated, but IFRS adoption did not improve the value relevance of the accounting numbers. The value relevance of IFRS accounting numbers was marginally lower than that of NZ GAAP. For small listed companies, and early adopters, IFRS equity adjustments reduced value relevance. Originality/value – The study examines the impact of a major regulatory change in financial reporting by documenting New Zealand’s experience with the changeover. The findings are of relevance to the accounting profession and regulators as they debate whether IFRS should be required for the preparation of external financial statements for small to medium-sized enterprises.
Corporate Taxation and Multinational Activity

This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction). The hypotheses regarding the effects of changes in the tax parameters are investigated in a panel of bilateral outbound stocks of foreign direct investment (FDI) from 52 parent and 45 host countries for the years 1991 to 2004. For this, we compile annual information on taxation to construct the largest existing panel of tax parameters at the bilateral level based on national tax law and bilateral tax treaties. Our findings indicate that the parent country's statutory corporate tax rate tends to foster outward FDI, whereas the host country's statutory corporate and withholding tax rates are negatively associated with outward FDI. Depreciation allowances exert a significant impact on FDI, as hypothesized.
Influence of Human Personality in Software Engineering - A Systematic Literature Review

Personality of software engineering professionals has been a continuous element of interest in academic research. Researchers have applied different models of personality analysis in various software engineering areas to identify improvement points, to promote job satisfaction and to better organize teams. This paper aims to conduct a study, by means of a systematic literature review (SLR), to evaluate personality models applied in software engineering and to understand how human personality influences professional’s work. Three main models, most frequently used, were identified (MBTI, BIG 5 and FFM) to evaluate software engineering professionals. There is evidence of the influence of personality on the activities performed. However, some results have suggested that the study of personality is not an easy task to be performed, because there are contradictions in findings that challenges the validity of studies.
Plasma Cortisol Response to Insulin and Circadian Rhythm in Diabetic Subjects

The behavior of blood glucose, plasma free fatty acids and cortisol has been studied after insulin administration in subjects with diabetes mellitus without known complications and with normal plasma cortisol circadian rhythm. The mean plasma cortisol response to hypoglycemia in the diabetic subjects was below that of the normal controls, but not statistically significant. The slower rise to normal in the diabetic group was probably due to the lesser degree of hypoglycemia.
The relationship between concentration and realised volatility: an empirical investigation of the FTSE 100 Index January 1984 through March 2003

Few studies have examined the impact of portfolio concentration upon the realised volatility of stock index portfolios, such as the FTSE 100. Instead, previous research has focused upon diversification across industries, across geographic regions and across different firms. The present study addresses this imbalance by calculating the daily time series of four concentration metrics for the FTSE 100 Index over the period from January 1984 through March 2003. In addition, the value weighted variance covariance matrix (VCM) of daily FTSE 100 Index constituent returns is decomposed into four sub-components: two from the diagonal elements and two from the off-diagonal elements of the VCM. These consist of the average variance of constituent returns, represented by the sum of diagonal elements in the VCM, and the average covariance represented by the sum of off-diagonal elements in the VCM. The value weighted average variance (VAV) and covariance (VAC) are each subdivided into the equally weighted average variance (EAV) the equally weighted average covariance (EAC) and incremental components that represent the difference between the respective value-weighted and equally weighted averages. These are referred to as the incremental average variance (IAV) and the incremental average covariance (IAC) respectively. The incremental average variance and the incremental average covariance are then combined, additively, to produce the incremental realised variance (IRV) of the FTSE 100 Index. The incremental average covariance and the incremental realised variance are found to be negative during the 1987 crash and the 1992 ERM crisis. They are also negative for a substantial part of the study period, even when concentration was at its highest level. Hence the findings of the study are consistent with the notion that the value weighted, and hence concentrated, FTSE 100 Index portfolio is generally less risky than a hypothetical equally weighted portfolio of FTSE 100 Index constituents. Furthermore, increases in concentration tend to precede decreases in incremental realised volatility and increases in the equally weighted components of the realised VCM. The results have important implications for portfolio managers concerned with the effect of changing portfolio weights upon portfolio volatility. They are also relevant to passive investors concerned about the effects of increased concentration upon their benchmark indices, and to providers of stock market indices.
When environmental messages should be assertive: examining the moderating role of effort investment

The research reported in this article examined whether environmental advertisers who use assertive language can expect to have varying persuasive impacts depending on how much effort message recipients invest in completing environmentally friendly requests. The findings indicate that assertive messages cause individuals to show more favorable attitudes and behavioral intentions toward recycling when they invest significant effort in following the requests. In contrast, nonassertive messages are more effective for individuals who invest little effort. Furthermore, perceived issue importance mediates the interaction between message assertiveness and effort investment for predicting attitudes toward recycling, and in turn enhances intentions to recycle.
Ultrasound evaluation of uncomplicated and complicated acute viral hepatitis

Seven hundred ninety‐one consecutive patients with acute viral hepatitis, 17 of whom had liver failure, and 97 healthy volunteers were examined by ultrasound. No specific patterns were found in either the uncomplicated or the complicated forms. Only 19 subjects showed a typical “bright liver” pattern, which is correlated with significant vacuolar hepatocellular degeneration. The increased brightness and clear visualization of portal vein radicle walls, previously described in this disease, were detected in only 32.2% of the hepatitis patients but were also seen in 30.9% of the normal controls.
Long-term Follow Up of Surgical Repair of Late Bleb Leaks After Glaucoma Filtering Surgery

PurposeTo study the long-term outcomes of surgical revision of leaking blebs after trabeculectomy and identify possible risk factors for failure. Patient and MethodsA retrospective, nonrandomized, noncomparative interventional study of 34 eyes with late bleb leaks after trabeculectomy that underwent bleb excision with conjunctival advancement. The primary outcome measure was successful repair and control of intraocular pressure (IOP). The other measures evaluated included change in visual acuity from baseline and complications such as recurrence of bleb leak, endophthalmitis or the need for additional antiglaucoma medication to control IOP. ResultsAfter a mean follow up of 36.2±23 months, the mean IOP at the last visit was 14.5±7.6 mm Hg. IOP in 58.8% of eyes was controlled without medication. Complications included early leaks (7/34), late recurrent or persistent leaks (1/34), and endophthalmitis (1/34). In all, 41.2% patients required additional medication at the last visit. Survival analysis at 22 months the probability of total and qualified success was 52% and 72%, respectively. However, this dropped to 10% and 15%, respectively, at 5 years. The probability of total and qualified success further dropped to 2.5% and 5% at 5 years when the IOP cut-off was lowered from 21 to 15 mm Hg. Cox regression analysis failed to identify risk factors for bleb failure. ConclusionsSurgical bleb revision seems to be effective in treating late bleb leaks with few postoperative complications. However, patients should be followed carefully as late failure of bleb function beyond 2 years is a significant possibility.
Decision support system for vendor managed inventory supply chain: a case study

Vendor-managed inventory (VMI) is a widely used collaborative inventory management policy in which manufacturers manages the inventory of retailers and takes responsibility for making decisions related to the timing and extent of inventory replenishment. VMI partnerships help organisations to reduce demand variability, inventory holding and distribution costs. This study provides empirical evidence that significant economic benefits can be achieved with the use of a genetic algorithm (GA)-based decision support system (DSS) in a VMI supply chain. A two-stage serial supply chain in which retailers and their supplier are operating VMI in an uncertain demand environment is studied. Performance was measured in terms of cost, profit, stockouts and service levels. The results generated from GA-based model were compared to traditional alternatives. The study found that the GA-based approach outperformed traditional methods and its use can be economically justified in small- and medium-sized enterprises (SMEs).
Relative Effectiveness of Selected Extension Teaching Methods and Their Combinations in Teaching Rural Aquaculturists

The present study revealed that among three individual extension methods (personal contact, group discussion, bulletin), personal contact was most effective in convincing the rural aquaculturists about the utility of an innovation. Bulletin occupied the last position in the order of effectiveness. Among the combinations of two, personal contact and group discussion resulted in maximum conviction regarding the merit of a new idea. The combination of group discussion and bulletin appeared to be least effective. The combination of personal contact, group discussion and bulletin proved significantly more effective than any of the three extension methods either individually or in combinations of two. The effectiveness of extension methods and their combinations was influenced by the level of education of the people. It may be concluded that in making aquaculture innovations popular with rural aquaculturists, better results can be achieved if the innovations are first exposed to the fish farmers with high level of education who can act as key communicators and multiply extension efforts.
Population Changes in Swedish Municipalities

Swedish local governments are responsible for providing public services to their residents. Population changes require varying considerations and responses. Population growth demands the extension of the local government service capacity, for example to provide technical services. Even a declining population is demanding because of the difficulties adjusting the size of the service capacity in an economically sustainable way. This paper seeks to clarify the economic impacts of population changes on technical services in Swedish local municipalities. Two technical sectors are compared: waste operations, and water and wastewater operations. Potential impacts are identified in existing literature. A dataset is analyzed using regression analysis. The results suggest that there are no clear reported economic impacts of population changes for waste operations. Waste operations seem to be able to adapt to existing population changes in an economically sustainable manner. On the other hand, the results show that there are clear economic impacts connected to population changes for water and wastewater operations. Costs and user fee levels are lower in municipalities with population growth, compared to municipalities with a declining population. However, the investment expenditure per connected capita increases greatly in municipalities with population growth.
Argpyrimidine, a blue fluorophore in human lens proteins: high levels in brunescent cataractous lenses.

PURPOSE To determine whether the human lens contains argpyrimidine, a modification of arginine by methylglyoxal, to establish how argpyrimidine content relates to lens aging and cataract formation. METHODS A monoclonal antibody was used to measure argpyrimidine by a competitive ELISA in water soluble (WS) and insoluble (WI) lens fractions from young, aged, nuclear cataractous, and brunescent cataractous lenses. Brunescent cataractous lens proteins were digested by enzymes, the digest was subjected to HPLC, and the eluate was analyzed for argpyrimidine. Lens proteins from aged lenses (from donors 65 to 80 years of age) were fractionated on a Sephadex G-200 column, and the crystallins were tested for argpyrimidine. RESULTS The competitive ELISA showed two to three times as much argpyrimidine in water-insoluble proteins as in water-soluble proteins. Although no clear cut increase with the age of the lens donors in either the water-soluble or the insoluble protein fractions was found, the argpyrimidine levels in brunescent cataractous lenses were significantly higher (254.0 +/- 155 pmol/mg protein, P < 0.005) than in age-matched, aged (16.1 +/- 8 pmol/mg) or nuclear cataractous lenses (49.0 +/- 26 pmol/mg). Lenses from diabetic individuals showed a modest increase (50.3 pmol/mg) compared with age-matched normal lenses. HPLC results provided additional evidence that human lenses contain argpyrimidine. Western blotting experiments showed consistently stronger reactions with cataractous lens proteins than those from noncataractous lenses, and argpyrimidine was found in both crystallin monomers and polymers. All crystallins and several cross-linked high-molecular-weight aggregates reacted with the antibody to argpyrimidine, but a protein of approximately 28 kDa in the alpha-crystallin fraction displayed the greatest immunoreactivity. CONCLUSIONS Methylglyoxal modifies arginine within the human lens, and the changes occur at a much higher rate in brunescent lens proteins than in either nuclear cataractous or normal lenses. All crystallins contained argpyrimidine and covalently cross-linked aggregates. This is the first report of immunologic evidence for an arginine modification in the human lens by a physiologically important alpha-dicarbonyl compound.
DIAZOXIDE, A KATP CHANNEL OPENER, PREVENTED ETHANOL-INDUCED GASTRIC ULCERATION IN RATS

Ethanol-induced acute gastric ulceration (EIGU) is widely studied. ATP dependent potassium channel (KATP) modulators are thought to interfere with some physiologic functions of the stomach. We have studied the effects of different doses of KATP modulators (diazoxide as agonist and glibenclamide as antagonist) on EIGU in rats. Gastric lesions were quantified. Fasting blood glucose (FBS) levels were measured enzymatically. EIGU was prevented by diazoxide and aggravated by glibenclamide. Diazoxide increased and glibenclamide decreased FBS respectively. The present study shows that KATP modulators are involved in the production of EIGU with a mechanism which remains to be elucidated.
A Novel Molecular Recognition Motif Necessary for Targeting Photoactivated Phytochrome Signaling to Specific Basic Helix-Loop-Helix Transcription Factorsw⃞

The phytochrome (phy) family of sensory photoreceptors (phyA to phyE) in Arabidopsis thaliana control plant developmental transitions in response to informational light signals throughout the life cycle. The photoactivated conformer of the photoreceptor Pfr has been shown to translocate into the nucleus where it induces changes in gene expression by an unknown mechanism. Here, we have identified two basic helix-loop-helix (bHLH) transcription factors, designated PHYTOCHROME-INTERACTING FACTOR5 (PIF5) and PIF6, which interact specifically with the Pfr form of phyB. These two factors cluster tightly with PIF3 and two other phy-interacting bHLH proteins in a phylogenetic subfamily within the large Arabidopsis bHLH (AtbHLH) family. We have identified a novel sequence motif (designated the active phytochrome binding [APB] motif) that is conserved in these phy-interacting AtbHLHs but not in other noninteractors. Using the isolated domain and site-directed mutagenesis, we have shown that this motif is both necessary and sufficient for binding to phyB. Transgenic expression of the native APB-containing AtbHLH protein, PIF4, in a pif4 null mutant, rescued the photoresponse defect in this mutant, whereas mutated PIF4 constructs with site-directed substitutions in conserved APB residues did not. These data indicate that the APB motif is necessary for PIF4 function in light-regulated seedling development and suggest that conformer-specific binding of phyB to PIF4 via the APB motif is necessary for this function in vivo. Binding assays with the isolated APB domain detected interaction with phyB, but none of the other four Arabidopsis phys. Collectively, the data suggest that the APB domain provides a phyB-specific recognition module within the AtbHLH family, thereby conferring photoreceptor target specificity on a subset of these transcription factors and, thus, the potential for selective signal channeling to segments of the transcriptional network.
IPOs in Emerging Markets: A Comparison of Brazil, India and China

IPOs are, up to now, one of the unresolved questions in Finance. Emerging markets new environment and different legal and financial markets characteristics may add new lights to understand this phenomenon. We found that in some points Brazilian, Indian and Chinese IPOs have the same features as other but the experiment different results in their amounts for short term performance and different signal for long term performance.
Demographic predictors of melanoma stage at diagnosis.

OBJECTIVE To examine sociodemographic characteristics as possible predictors of late-stage melanoma diagnosis. We hypothesized that late-stage diagnosis would be associated with the following: older age, male sex, unmarried status, lower educational attainment and income level, rural residence, and cigarette smoking. METHODS We used data from the state tumor registry to study all incident cases of melanoma occurring in Florida during 1994 whose stage at diagnosis was available (N = 1884). We used multiple logistic regression to determine the effects of sociodemographic characteristics on the odds of late-stage (regional or distant metastases) diagnosis. RESULTS There were 243 patients (12.9%) diagnosed as having melanoma that had metastasized to either regional lymph nodes or distant sites. Patients who were unmarried (odds ratio, 1.5; P= .01), male (odds ratio, 2.2; P<.001), or smokers (odds ratio, 2.2; P<.001) or who resided in communities with lower median educational attainment (odds ratio, 1.5; P= .048) had greater odds of having a late-stage diagnosis. CONCLUSIONS To detect these cancers at an earlier stage and improve outcomes, there should be increased educational efforts directed toward physicians who treat these patients. A recognition that there may be additional risk factors for late-stage diagnosis, beyond the established risk factors, such as family history and excess sun exposure, should be included in the initial assessment. Specific public education efforts should also be targeted to these patients to increase their self-surveillance and surveillance of their partners.
Phosphorylated Endothelial Nitric Oxide Synthase Mediates Vascular Endothelial Growth Factor-Induced Penile Erection1

Abstract The objective of the present study was to evaluate whether vascular endothelial growth factor (VEGF)-induced penile erection is mediated by activation of endothelial nitric oxide synthase (eNOS) through its phosphorylation. We assessed the role of constitutively activated eNOS in VEGF-induced penile erection using wild-type (WT) and eNOS-knockout (eNOS−/−) mice with and without vasculogenic erectile dysfunction. Adult WT and eNOS−/− mice were subjected to sham operation or bilateral castration to induce vasculogenic erectile dysfunction. At the time of surgery, animals were injected intracavernosally with a replication-deficient adenovirus expressing human VEGF145 (109 particle units) or with empty virus (Ad.Null). After 7 days, erectile function was assessed in response to cavernous nerve electrical stimulation. Total and phosphorylated protein kinase B (Akt) as well as total and phosphorylated eNOS were quantitatively assessed in mice penes using Western immunoblot and immunohistochemistry. In intact WT mice, VEGF145 significantly increased erectile responses, and in WT mice after castration, it completely recovered penile erection. However, VEGF145 failed to increase erectile responses in intact eNOS−/− mice and only partially recovered erectile function in castrated eNOS−/− mice. In addition, VEGF145 significantly increased phosphorylation of eNOS at Serine 1177 by approximately 2-fold in penes of both intact and castrated WT mice. The data provide a molecular explanation for VEGF stimulatory effect on penile erection, which involves phosphorylated eNOS (Serine 1177) mediation.
A Karhunen-Loève-like expansion for 1/f processes via wavelets

While so-called 1/f or scaling processes emerge regularly in modeling a wide range of natural phenomena, as yet no entirely satisfactory framework has been described for the analysis of such processes. Orthonormal wavelet bases are used to provide a new construction for nearly 1/f processes from a set of uncorrelated random variables. >