Miracle-dz/UniFAR-FTUs huggingface dataset:
Predicting Corporate Failure Using Publicly Available Information

This study investigates the ability of publicly available failure-prediction models to predict the failure of companies listed on the Australian Stock Exchange. The failure-prediction models identified in the 1990 version ofAUP 17 were evaluated and re-estimated using recent Australian data. In addition, a model was developed incorporating publicly available information not previously included in Australian failure-prediction models. Variables measuring the size of the board of directors, changes to the board, the lag in reporting accounts, and average effective tax rates were added to the variable set. Most of the earlier models, the re-estimated models and the expanded model significantly outperformed chance, which suggests that auditors should consider using such models as part of their going-concern assessment procedures.
Flexible Capacity Investments and Product Mix: Optimal Decisions and Value of Postponement Options

In this article, we study a firm's interdependent decisions in investing in flexible capacity, capacity allocation to individual products, and eventual production quantities and pricing in meeting uncertain demand. We propose a three‐stage sequential decision model to analyze the firm's decisions, with the firm being a value maximizer owned by risk‐averse investors. At the beginning of the time horizon, the firm sets the flexible capacity level using an aggregate demand forecast on the envelope of products its flexible resources can accommodate. The aggregate demand forecast evolves as a Geometric Brownian Motion process. The potential market share of each product is determined by the Multinomial Logit model. At a later time and before the end of the time horizon, the firm makes a capacity commitment decision on the allocation of the flexible capacity to each product. Finally, at the end of the time horizon, the firm observes the demand and makes the production quantity and pricing decisions for end products. We obtain the optimal solutions at each decision stage and investigate their optimal properties. Our numerical study investigates the value of the postponed capacity commitment option in supplying uncertain operation environments.
Real-world investigation of a methodology for powertrain component sizing of hybrid electric vehicles

Hybrid electric vehicles (HEVs) have emerged as near term sustainable technologies to reduce fossil-fuel dependency. The variation in fuel economy (FE) due to the variation in driving patterns exists in hybrid electric vehicles (HEVs). Powertrain component size optimisation based on a methodology considering a range of driving patterns including different traffic conditions and driving styles simultaneously has previously demonstrated the potential to reduce variation in FE over standard legislative driving patterns. Though standard legislative driving patterns are useful for comparative study, there are evidences that legislative driving patterns are often considerably different from real-world driving. Therefore to ensure wide applicability, the methodology needed to be validated for real-world driving pattern. This paper applied the methodology for ten real world driving patterns over a predefined route consisting of urban and highway driving to investigate the applicability of the methodology in real world. The study was carried out using a series-parallel Toyota Prius HEV. A rule based supervisory control strategy was considered as the energy management. A genetic algorithm was considered as the optimisation method. The methodology demonstrated the potential to reduce variation in FE by up to 33% in real world driving.
Comparison of caudal and intravenous clonidine in the prevention of agitation after sevoflurane in children.

BACKGROUND In children, sevoflurane anaesthesia is associated with postanaesthetic agitation, which is treated mainly with opioids. We compared the effectiveness of epidural and i.v. clonidine in the prevention of this postanaesthetic agitation. METHODS Eighty children aged 3-8 yr (ASA I-II) received standardized general anaesthesia with inhaled sevoflurane and caudal epidural block with 0.175% bupivacaine 1 ml kg-1 for minor surgery. The children were assigned randomly to four groups: (I) clonidine 1 microgram kg-1 added to caudal bupivacaine; (II) clonidine 3 micrograms kg-1 added to caudal bupivacaine; (III) clonidine 3 micrograms kg-1 i.v. and caudal bupivacaine; and (IV) caudal block with bupivacaine, no clonidine (control). A blinded observer assessed the behaviour of the children during the first postoperative hour. Secondary end-points were the time to fitness for discharge from the postanaesthesia care unit, and haemodynamic and respiratory variables. RESULTS The incidence of agitation was 22, 0, 5 and 39% in groups I, II, III and IV respectively (P < 0.05 for groups II and III compared with group IV). During the first hour after surgery, patients in groups II and III had significantly lower scores for agitation than group IV patients. Time to fitness for discharge did not differ between the four groups. CONCLUSIONS Clonidine 3 micrograms kg-1 prevented agitation after sevoflurane anaesthesia, independently of the route of administration. The effect of clonidine appears to be dose-dependent, as an epidural dose of 1 microgram kg-1 failed to reduce it.
Emergent directions for human resource management research in Latin America

Research in this special issue converges around important HRM challenges that will shape the direction of academic research in the future. We argue that the nature of these challenges, such as balancing global and local HRM approaches, focusing on people while aiming at performance and, in general, managing in a hybrid cultural and economic system, requires reframing strategic HR in terms of social contract theories. Such theories consider multiple stakeholders and focus research on the employment relationship as unit of analysis, which fits well with the pre-eminence of person-centred management over merely profit-centred goals. We propose theoretically anchored research to guide strategic HRM practices, taking into account Latin America's culture-specific humanistic approach and its labour market institutions.
Neuroimaging the traumatized self: fMRI reveals altered response in cortical midline structures and occipital cortex during visual and verbal self- and other-referential processing in women with PTSD

ABSTRACT Background: Changes to the diagnostic criteria for PTSD in DSM-5 reflect an increased emphasis on negative cognition referring to self and other, including self-blame, and related pervasive negative affective states including for self-conscious emotions such as guilt and shame. Objective: Investigate the neural correlates of valenced self-referential processing (SRP) and other-referential processing (ORP) in persons with PTSD. Method: We compared response to the Visual-Verbal Self-Other Referential Processing Task in an fMRI study of women with (n = 20) versus without (n = 24) PTSD primarily relating to childhood and interpersonal trauma histories using statistical parametric mapping and group independent component analysis. Results: As compared to women without PTSD, women with PTSD endorsed negative words as more descriptive both of themselves and others, whereas positive words were endorsed as less descriptive both of themselves and others. Women with PTSD also reported a greater experience of negative affect and a lesser experience of positive affect during SRP specifically. Significant differences between groups were observed within independent components defined by ventral- and middle-medial prefrontal corte x, mediolateral parietal cortex, and visual cortex, depending on experimental conditions. Conclusions: This study reveals brain-based disturbances during SRP and ORP in women with PTSD related to interpersonal and developmental trauma. Psychological assessment and treatment should address altered sense of self and affective response to others in PTSD.
The economic impact of transgenic crops in developing countries: a note on the methods

A vast literature has accumulated since crop varieties with transgenic resistance to insects and herbicide tolerance were released to farmers in 1996 and 1997. A comparatively minor segment of this literature consists of studies conducted by agricultural economists to measure the farm-level impact of transgenic crop varieties, the size and distribution of the economic benefits from adopting them and the implications for international trade. This paper focuses only on the applied economics literature about the impact of transgenic crop varieties in non-industrialised agricultural systems, with a focus on the methods. A number of studies have surveyed the findings for both industrialised and non-industrialised agriculture at various points in time, but surveys of methods are less common and most treat one aspect of economic impact. Clearly, the methods used in research influence the findings that are presented and what they mean. Three levels of impact analysis are considered: farm, industry and trade. We conclude that because the methods used present challenges and limitations, the few transgenic crop-trait combinations released in developing economies and the relatively brief time frame of most analyses, the results are promising but the balance sheet is mixed. Thus, the findings of current case studies should not be generalised to other locations, crops and traits.
Are Canadian Banks Ready for Basel III?

The purpose of this study is to analyze and test the current liquidity coverage ratio of Canadian banks’, and draw conclusions about the readiness of Canadian banks to meet Basel III regulations. Liquidity coverage ratios for six major Canadian banks were calculated using the liquid assets and liabilities listed on their balance sheets from 2009 to 2013. The actual assets that meet Basel III requirements could not be acquired, as this is private information that does not have to be released until 2015. Five of the six major Canadian banks that were examined are likely to be able to meet Basel III requirements in 2015. While some of the banks are already on their way to achieving full 2019 compliance, one of the banks is only barely meeting the 2015 requirements, raising the question of whether it will be able to meet and maintain Basel III liquidity requirements. The limitation of this study is that the liquidity coverage ratio formula used in Basel III could not be calculated, as the specific assets that meet Basel III requirements could not be obtained for the Canadian banks. The implication is that Canadian regulators need to focus attention on those banks that have been shown to be potentially unable to meet Basel III liquidity requirements. The value of this study is based in part on the lack of similar studies conducted on Canadian banks. This is one of the few studies of this nature not conducted on banks in the United States or the United Kingdom.
Personal Values and Travel Decisions

This article examines the relationship between personal values and travel or leisure deci sions. Travel/leisure "benefit segments" are developed through cluster analysis of the travel/ leisure criteria of members of a statewide consumer panel. Discriminant analysis models of respondent membership in the benefit segments are determined using personal values. In ad dition, value differences are determined between visitors and non-visitors to each of 10 major recreation/leisure attractions in the state of South Carolina. Application of the "value pro file" to the development of marketing strategy in also discussed.
Visual–vestibular cue integration for heading perception: applications of optimal cue integration theory

The perception of self‐motion is crucial for navigation, spatial orientation and motor control. In particular, estimation of one’s direction of translation, or heading, relies heavily on multisensory integration in most natural situations. Visual and nonvisual (e.g., vestibular) information can be used to judge heading, but each modality alone is often insufficient for accurate performance. It is not surprising, then, that visual and vestibular signals converge frequently in the nervous system, and that these signals interact in powerful ways at the level of behavior and perception. Early behavioral studies of visual–vestibular interactions consisted mainly of descriptive accounts of perceptual illusions and qualitative estimation tasks, often with conflicting results. In contrast, cue integration research in other modalities has benefited from the application of rigorous psychophysical techniques, guided by normative models that rest on the foundation of ideal‐observer analysis and Bayesian decision theory. Here we review recent experiments that have attempted to harness these so‐called optimal cue integration models for the study of self‐motion perception. Some of these studies used nonhuman primate subjects, enabling direct comparisons between behavioral performance and simultaneously recorded neuronal activity. The results indicate that humans and monkeys can integrate visual and vestibular heading cues in a manner consistent with optimal integration theory, and that single neurons in the dorsal medial superior temporal area show striking correlates of the behavioral effects. This line of research and other applications of normative cue combination models should continue to shed light on mechanisms of self‐motion perception and the neuronal basis of multisensory integration.
A Targeted Neuroglial Reporter Line Generated by Homologous Recombination in Human Embryonic Stem Cells

In this study, we targeted Olig2, a basic helix‐loop‐helix transcription factor that plays an important role in motoneuron and oligodendrocyte development, in human embryonic stem cell (hESC) line BG01 by homologous recombination. One allele of Olig2 locus was replaced by a green fluorescent protein (GFP) cassette with a targeting efficiency of 5.7%. Targeted clone R‐Olig2 (like the other clones) retained pluripotency, typical hESC morphology, and a normal parental karyotype 46,XY. Most importantly, GFP expression recapitulated endogenous Olig2 expression when R‐Olig2 was induced by sonic hedgehog and retinoic acid, and GFP‐positive cells could be purified by fluorescence‐activated cell sorting. Consistent with previous reports on rodents, early GFP‐expressing cells appeared biased to a neuronal fate, whereas late GFP‐expressing cells appeared biased to an oligodendrocytic fate. This was corroborated by myoblast coculture, transplantation into the rat spinal cords, and whole genome expression profiling. The present work reports an hESC reporter line generated by homologous recombination targeting a neural lineage‐specific gene, which can be differentiated and sorted to obtain pure neural progenitor populations. STEM CELLS 2009;27:1836–1846
Effects of recessive white plumage colour mutation on hatchability and growth of quail hatched from breeders of different ages

1. A total of 1200 eggs were obtained from two pure line stocks of ‘wild’ and ‘recessive white’ quail of the Pharaoh strain (Coturnix coturnix Pharaoh), with two different breeder ages (17 or 34 weeks). The recessive white line was derived from mutant birds, which appeared spontaneously within the wild-type quail colony. 2. The analysis included plumage colour and breeder age as main effects together with their interaction. There were no significant effects for apparent fertility but hatchability of total and fertile eggs was affected by plumage colour variant and breeder age. 3. Body weight was affected by plumage colour throughout the growing period, whereas the differences attributable to breeder age were significant from 21 to 42 d only. 4. Main effects and their interaction were significant for feed conversion ratio until the end of the growing period, except at the age of 7 d for the effect of breeder age. 5. It was concluded that the hatchability and growth performance of the recessive white-type was not as good as the wild-type. The young breeders (17 weeks old) had the best hatchability and subsequent growth performance.
Detection of hepatitis C virus (HCV) proteins by immunofluorescence and HCV RNA genomic sequences by non‐isotopic in situ hybridization in bone marrow and peripheral blood mononuclear cells of chronically HCV‐infected patients

Immunofluorescence (IF) to detect HCV antigens and non‐isotopic in situ hybridization (NISH) to detect HCV RNA genome were carried out on bone marrow (BM) and peripheral blood (PB) mononuclear cells (MC) of 11 chronically HCV‐infected patients. In four patients (36.4%) HCV antigens were detected in monocytes macrophages as well as in B lymphocytes in both BMMC and PBMC. Positive T lymphocytes in BMMC were found in three of them, but only one patient showed positive T cells in PBMC. NISH invariably demonstrated minus and plus HCV RNA genomic strands either in monocytes macrophages or B and T lymphocytes in BMMC and PBMC in the four HCV antigen‐positive patients and in two further patients not expressing viral proteins in blood MC. IF signals appeared diffusely distributed within the cytoplasm, or as brilliant granules in distinct submembrane areas or else in cytoplasm membrane. Nuclei never stained. Similarly, NISH displayed HCV RNA accumulation restricted to MC cytoplasm only, nuclei being persistently negative. NISH, however, was unable to detect cell membrane signal. Infection of blood MC is a common event in naturally acquired HCV infection, since none of these patients was conditioned by immunomodulating or immunosuppressive therapies. No difference was found in terms of mean age, length of disease, anti‐HCV immune response, type and severity of chronic liver damage between patients with HCV‐infected MC and patients without cell infection. These results demonstrate that HCV can infect BMMC and PBMC that represent important extrahepatic sites of virus replication, and may help to explain the immunological abnormalities observed in chronic HCV carriers.
A new business model for sustainable development: an exploratory study using the theory of constraints in Nordic organizations

The business model in use by many large companies has changed significantly from that of a decade ago and has incorporated environmental and social aspects of performance. However, given these achievements, are there unavoidable inhibitions in the contemporary business model that mean that even exemplar corporations cannot become sustainable? A key issue is consumption without limits, but can businesses do anything about this? The UK Government's Sustainable Development Commission identifies this as an issue. There is a need for an open-minded consideration of business fundamentals to consider this issue as part of an identification of criteria for a sustainable business model. This is an account of an exploratory study undertaken to identify a new business model for sustainable development. The theory of constraints was adapted to provide the project's methodology that made use of semi-structured interviews and secondary material. The cloverleaf account of sustainable development was used to structure and analyse sustainable development information. The organizations studied are all located in Nordic countries, since these countries are globally recognized for sustainable development achievements. Conclusions of the study acknowledge that, whilst specific new management tools and approaches of Nordic organizations do help sustainable development, it is the social context in which these organizations function that is a critical factor. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.
Wavelength tunable high-repetition-rate picosecond and femtosecond pulse sources based on highly nonlinear photonic crystal fiber

We demonstrate an actively mode-locked dispersion-managed erbium fiber laser and a Raman soliton wavelength converter that use photonic crystal fibers (PCFs) as the nonlinear medium. The high nonlinearity and large anomalous dispersion of the PCF resulted in a significant reduction in the length. We generated 1.0-ps pulses tunable over 1535-1560 nm at a 10-GHz repetition rate and 1.3-ps pulses at a 40-GHz repetition rate from a laser that was only 36 m long. Furthermore, we obtained 10-GHz femtosecond solitons, tunable over a 90-nm range, by means of soliton self-frequency shift of the mode-locked laser pulses in a 12.6-m-long PCF.
Impact of Delayed Diagnosis and Treatment in Clinically Isolated Syndrome and Multiple Sclerosis

ABSTRACT Multiple sclerosis (MS) is a progressive inflammatory disease with several possible clinical courses; before the development of definite MS, some patients may have clinically isolated syndrome (CIS), which is a single attack of neurological symptoms caused by inflammation or demyelination. Disease-modifying treatments (DMTs) have been extensively used for the management of MS, resulting in improvements in the clinical presentation and decreases in MS-associated neurological damage. Earlier initiation of DMT in the course of MS is associated with better outcomes. For patients with CIS, initiation of interferon-beta or glatiramer acetate treatment after an initial clinical event indicative of MS has been associated with delays in the progression to clinically definite MS as well as improvements in measures of neurological damage via magnetic resonance imaging. The initiation of treatment for patients with CIS should be considered, and nurses play a vital role in educating patients about the risks of conversion to MS and the benefits of early DMT.
Comparing the success of male and female expatriates from a US-based multinational company

This paper examines the differences between male and female expatriate employees along three criteria of global assignments: (1) cross-cultural adjustment, (2) desire to terminate the assignment and (3) supervisor-rated performance. Participants were ninety-eight expatriate employees from a US-based multinational organization. The countries to which these expatriates were assigned varied along the four work values proposed by Hofstede (1980). These dimensions were used first to determine which of the underlying cultural work values are associated with the number of women in managerial positions. The results suggest that all of the dimensions, except masculinity, were related to the participation of women in managerial roles. Second, these dimensions were used to examine whether these work values differentially affect male and female expatriates' success. Two work-values (power distance and masculinity) negatively affect the cross-cultural adjustment of expatriate women (compared to their male counterparts.
Investment in employer shares, incentive alignment, and monitoring

It is well documented that US defined contribution pension plans are largely invested in the shares of their employer. I argue that when the (single representative) worker holds shares in the firm, he tends to monitor the manager. On the one hand, the manager and shareholders gain from the productivity of the worker. On the other hand, the manager bears the cost of being monitored by the worker, and the shareholders loose part of their ownership power to the worker. Therefore, there is an optimal ownership limit for the worker from the viewpoint of the firm. I derive conditions under which the worker will never invest in the firm's stock if he has the freedom to do so. Nevertheless, under alternative conditions, it will be advantageous for the worker to invest his pension assets heavily in company stock, even if the under-diversification cost is very high.