Miracle-dz/UniFAR-FTUs huggingface dataset:
Acid and Duodenogastroesophageal Reflux after Esophagectomy with Gastric Tube Reconstruction

OBJECTIVE:Patients who undergo esophagectomy with gastric tube reconstruction incur increased risk for acid reflux and duodenogastroesophageal reflux. Few postesophagectomy studies of gastroesophageal reflux disease have included simultaneous 24-h pH and bilirubin monitoring. The aim of this study is to evaluate acid reflux and duodenogastroesophageal reflux after esophagectomy with gastric tube reconstruction.METHODS:Reflux symptom evaluation, endoscopy, and simultaneous 24-h pH and bilirubin monitoring in the cervical esophagus were performed in 25 patients who underwent Ivor Lewis esophagectomy, intrathoracic esophagogastrostomy, and digital dilation of the pyloric ring as treatment for esophageal cancer.RESULTS:Reflux symptoms were severe, mild, and absent in 2, 7, and 16 patients, respectively. Reflux esophagitis and Barrett's esophagus was observed in 11 and 1 patients, respectively. Elevated acid reflux occurred in 7 patients (28%). Elevated duodenogastroesophageal reflux was recorded in 11 patients (44%). Reflux profile analysis identified three patterns: 4 subjects (16%) with both elevated acid reflux and duodenogastroesophageal reflux; 3 (12%) with only elevated acid reflux; and 7 (28%) with only elevated duodenogastroesophageal reflux. Of 7 patients with only elevated duodenogastroesophageal reflux, 4 developed reflux esophagitis. Although reflux symptoms did not correlate with endoscopic esophagitis, a significant correlation was observed between endoscopic esophagitis and acid reflux and/or duodenogastroesophageal reflux.CONCLUSIONS:Reflux symptoms represented a poor indication of esophagitis in patients with esophagectomy and gastric tube reconstruction. Simultaneous 24-h pH and bilirubin monitoring can help in identifying patients at high risk for reflux esophagitis, as well as indicating the cause of esophagitis.
Over the hedge: hidden networks in knowledge transfer

This paper develops the Edinburgh knowledge hedge (Bent et al., 2010) to introduce the largely hidden role formal and informal networks in the process of linking SMEs and business support agencies, presenting a model to assist in identifying remaining barriers to knowledge exchange. The model is applied to a detailed case study of primary business support experience, laying the foundation for practical and theoretical developments. It is proposed that the model will provide a basis for future qualitative research in this area. A conceptual framework is developed to capture the complexity of knowledge exchange between SMEs and business support agencies and providers. Within the case study SME owners and business advisors identify areas not resolved by formal/informal networks, aiding the development of case specific strategies to get both parties ‘over the hedge’.
What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective

Abstract In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects should International Financial Reporting Standards (IFRS) be used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IFRS for the national tax base – without further questioning the usefulness of an IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement through simulation of differences in the discounted tax burden in various scenarios. Our sample comprises original data from 61 Austrian companies. The median of the difference between book values of IFRS single accounts and tax accounts for specific balance sheet items is determined. We then apply the result to the items of a typical corporate account derived from an Austrian database. As a result, depending on the term of items, we can calculate the discounted tax effects for different scenarios. It must be underlined that such highly confidential and detailed tax data is usually not available to researchers. The main preliminary finding of our empirical survey is that only in a few cases we find essential differences between IFRS and tax accounts. Our evidence suggests that no dramatic change in the tax base is to be expected. Our study provides not only new empirical evidence but also a basis for further research on a possible common consolidated corporate tax base from an academic perspective.
Comprehensive analysis of the expression of the metastasis-associated gene 1 in human neoplastic tissue.

CONTEXT The metastasis-associated gene 1 (MTA1) is overexpressed in several human cancers. Recent reports suggest that MTA1 may play a role in cancer progression either through transcription repression and/or hormone receptor interactions. OBJECTIVE To analyze MTA1 expression levels in a wide variety of human tumors. DESIGN We used Oncomine, an Internet-based compendium of expression array data, to query more than 90 expression array studies, and we evaluated tissue microarrays composed of more than 3200 samples representing 138 different localized neoplasms. RESULTS Both analyses show that MTA1 is ubiquitously expressed in benign and malignant tumors. The highest levels of MTA1 expression were observed in diffuse B-cell lymphoma (mean staining intensity, 3.9/4), basal cell carcinomas (3.7/4), and consistently in tumors of neuroendocrine descent such as paraganglioma (3.7/4) and carcinoid tumor (3.1/4). CONCLUSIONS This study characterizes MTA1 expression for the first time across a broad spectrum of primary tumors, demonstrating expression in both benign and malignant neoplasms in addition to showing an association with neuroendocrine differentiation. We also found evidence that MTA1 expression is associated with tissue invasion but may not be sufficient for the progression to metastatic stages.
Is it important to consider the jump component for pricing and hedging short‐term options?

The usefulness of the jump component for pricing and hedging short‐term options is studied for the KOSPI (Korean Composite Stock Price Index) 200 Index options. It is found that jumps have only a marginal effect and stochastic volatility is of the most importance. There is evidence of jumps in the underlying index but no evidence of jumps in the corresponding index options. However, these results may not be valid for individual equity options. © 2005 Wiley Periodicals, Inc. Jrl Fut Mark 25:989–1009, 2005
Corporate community:: a theory of the firm uniting profitability and responsibility

The general concept of stakeholder management seems to be widely accepted, but its central tenet of “balancing” interests was prominently abandoned during the 1990s, as corporations favored financial interests rather than the balanced treatment proposed by stakeholder theory. The prevailing logic of business provides little incentive to do otherwise. Managers and scholars generally think about stakeholders in terms of morality, ethics, and social responsibility rather than economic value and competitive advantage. This article presents an economic theory of the firm and supporting evidence that reconcile the conflict between profitability and responsibility. Rather than passive recipients of responsible treatment, modern stakeholders work with managers to improve their own benefits while also enhancing corporate profitability. Thus, the wealth‐creating role of business arises directly out of integrating stakeholders into a productive whole – a “corporate community. ”
Globalisation and higher education funding policy shifts in Kenya

This paper identifies, examines and discusses higher education funding policy shifts that have taken place in Kenya. The paper argues that even though Kenya's higher education funding policy shifts, from free higher education to cost‐sharing, and privatisation and commercialisation, are (to a greater extent) products of the country's encounter with globalisation, local social, political and economic dynamics have been of equally significant influence. Thus, the country's higher education funding policies have been products of a convergence of both the dynamics of globalisation and local contextual imperatives. Furthermore, the point is made that the shift from free higher education to cost‐sharing, and privatisation and commercialisation, was symptomatic of a global transition from a development paradigm that was predominantly based on Keynesianism to a neo‐liberal paradigm that privileges mean expenditure on social services (such as higher education) and the market logic.
International momentum effects: a reappraisal of empirical evidence

This article examines profits from momentum strategies when applied to national stock market indexes. The empirical results based on the stock market indexes of 12 European countries and the United States show significant momentum profits. However, our analysis also suggests that the international momentum effect may simply be an empirical illusion due to the use of overlapping data. Specifically, the international momentum effect disappears when the analysis is conducted on nonoverlapping data. Our analysis shows that the international momentum effect, if exists, is mainly driven by national stock market indexes’ return autocovariances. However, we find no or little evidence of significant serial correlations in returns for each of the stock market indexes, thereby leading further support to the finding that international momentum effects may not exist.
To plan or not to plan? An analysis of the impact of planning on the disbanding or growth of Brazilian start-ups

This study analyses the relationship between the drawing up of plans for start-ups (under five years of age) and certain performance factors, such as survival, growth and acquiring capital. The empirical approach uses a secondary database composed of data from 1,819 Brazilian start-ups. The data was processed by multivariate analysis using three groups of variables: performance as a dependent variable, planning as an independent variable, and other demographic data as control variables. The results indicate that planning does influence the survival and growth of enterprises, particularly in terms of collecting information, time taken to plan and the entrepreneur's perception of the importance of planning. The study showed that planning has no influence on the ability to raise financial resources.
Strategy and structure of service multinationals and their impact on linkages with local firms

Drawing on case studies of two leading UK service firms in five host countries (Argentina, Brazil, China, Korea and Malaysia), we examine how the strategy and organization of service multinationals shape the development of linkages with local firms in host economies. We find that there is reduced autonomy of subsidiaries to engage with local firms as a result of relatively centralized strategies of multinationals. Because of global policies ensuring consistency of services or global sourcing policies to reduce costs, service multinationals tend to prefer global suppliers. Backward linkages occur in a few cases when the relationship can be a vehicle for market expansion for the multinational in a particular host market. Local governments play an important role in the cases where backward linkages are developed.
The effect of labour market regulation on domestic workers in Orchards and Soshanguve, Pretoria

Orientation: Domestic work provides employment to many women. The wages or salaries and employment conditions of domestic workers have raised worldwide concern. Domestic work is an unstable, lowly paid, insecure and unprotected form of employment. Abuse and exploitation are common. The regulation of this sector is the result. Research purpose: The purpose of this article was to analyse and compare the effects of, and level of compliance with, the regulation of the domestic worker sector in two very different residential areas in Pretoria. Motivation for the study: Researchers have conducted all previous micro-study investigations of the topic in Langenhoven Park, Bloemfontein. We need more micro-level studies to investigate the effects of regulating this labour market because areas with different socioeconomic conditions may yield different results. Research design, approach and method: The researchers followed a quantitative micro- research design using structured questionnaires. They used the research methodology applied in similar micro-studies as the basis of the survey to make the results comparable. They used the criterion sampling technique. Respondents completed 87 questionnaires in Orchards and 89 in Soshanguve. Main findings: Evidence suggests that areas in close proximity to one another in the same metropolis yield significant differences in the wages or salaries and non-wage working conditions of domestic workers. A blanket approach to identifying and monitoring the effects of the legislation for this sector is not an appropriate one. Practical/managerial implications: The sector needs micro-studies over an extended period and in different areas to form a more nuanced picture of this multifaceted labour market. This study emphasised the necessity for improved monitoring of the existing legislation. Contribution/value-add: This is the first micro-study to compare the effects of regulating the domestic workers sector of two residential areas with different socioeconomic characteristics. The results will give authorities a better understanding of the level of compliance with, and effects of, the regulation of domestic workers. It will also guide the monitoring of, and enforcement decisions for, this labour market.
"The Woman in the Street:" Reclaiming the Public Space from Sexual Harassment

I was walking to lunch with a partner, an associate, and another summer associate. The lawyers were male and the other summer associate was female. We walked past a construction site and the men working there made comments about me which I'm sure the partner (and everyone else) heard. I instantly went from feeling professional and in control to feeling powerless and embarrassed. I hate that a lewd comment from a construction worker has the power to make me feel that way so easily. '
A Cluster of Latently Expressed Genes in Kaposi’s Sarcoma-Associated Herpesvirus

ABSTRACT Infection with Kaposi’s sarcoma-associated herpesvirus (KSHV) is closely associated with Kaposi’s sarcoma (KS) and primary effusion lymphoma, with viral genomes present in a latent state in the majority of tumor cells. Here we describe a cluster of latently expressed viral genes whose mRNAs are generated from a common promoter. Two mRNAs in this region encode the latency-associated nuclear antigen, the product of open reading frame 73 (ORF73). The larger RNA, of 5.8 kb, is an unspliced transcript that includes ORF72 and -71 at its 3′ end; it initiates at nucleotides (nt) 127880 to 127886 from a promoter lacking recognizable TATA elements. A less abundant mRNA, of 5.4 kb, is a variant of this transcript, in which 336 nt of 5′ noncoding information has been removed by RNA splicing. A third, more abundant RNA is generated from the same promoter region via splicing from the common splice donor at nt 127813 to an acceptor 5′ to ORF72; this transcript is the presumed mRNA for ORF72, which encodes the viral cyclin D homolog. All three RNAs are 3′ coterminal. In situ hybridization analysis with probes that can detect all three transcripts shows that the RNAs are detectable in a large fraction of BCBL-1 cells prior to lytic induction and in >70% of KS spindle cells in primary KS tumors. This confirms that these transcripts are indeed latent RNAs and suggests a role for their products in viral persistence and/or KSHV-associated proliferation.
Use of Viral Lysate Antigen Combined with Recombinant Protein in Western Immunoblot Assay as Confirmatory Test for Serodiagnosis of Severe Acute Respiratory Syndrome

ABSTRACT A Western immunoblot assay for confirmatory serodiagnosis of severe acute respiratory syndrome (SARS) was developed utilizing viral lysate antigens combined with a recombinant nucleocapsid protein, GST-N (glutathione S-transferase-nucleocapsid) of the SARS coronavirus (SARS-CoV). The viral lysate antigens were separated by electrophoresis and transblotted onto nitrocellulose membranes. The resultant membrane was subsequently added with the GST-N recombinant protein at a specific location. The positions of bands corresponding to some of the structural proteins immobilized on the membrane were then located and verified with mouse or rabbit antisera specific to the respective proteins. The Western immunoblot assay was able to detect antibodies to SARS-CoV in all 40 serum specimens from SARS patients and differentiate the SARS-positive samples from those of the healthy donor or non-SARS patient controls (150 samples) when set criteria were followed. In addition, when the immunoblot was used to test samples considered falsely positive by an in-house-developed SARS-specific enzyme-linked immunosorbent assay, band patterns different from those with samples from SARS patients were obtained.
A culture of safety or coping? Ritualistic behaviours in the operating theatre

Objectives The creation of a ‘safety culture’ is a health services priority, yet there is little contemporary research examining the tacit, customary practices that relate to clinical risk. This paper investigates how the ritualistic behaviours of surgeons and anaesthetists serve to normalize risks within the operating theatre, thereby inhibiting organizational learning and enabling such risks to recur. Methods A two-year ethnographic study in the operating department of a large teaching hospital in the north of England, including observations of the organizational and clinical setting and interviews with 80 members of staff. Results Three ritualistic types of behaviour are identified and described. Each illustrates the taken-for-granted assumptions associated with clinical risk in the operating theatre and is characterized by a patterned response to risk, the first being to tolerate and endure risk, the second being to accommodate risk through slight modifications to clinical practice and the third being to innovate or implement unorthodox practices to control for risk. Conclusion These ritualistic behaviours normalize risk within the operating theatre leading to the possibility that some threats will escape appropriate attention and may lead to patient harm. These culturally scripted behaviours also encourage a short-term reactive response to risk that emphasizes the importance of individual coping rather than the more systemic forms of learning associated with participation in incident reporting. This research extends and elaborates upon the current policy orthodoxy to better understand the cultural context of patient safety.
Nonresponse to treatment for depression following myocardial infarction: association with subsequent cardiac events.

OBJECTIVE Depression following myocardial infarction is associated with an increased risk of cardiac events, but attempts to alter cardiovascular prognosis by providing antidepressive treatment have not been successful. This may be because of the limited effects of antidepressive treatment on depression itself. The authors assessed whether nonresponse to treatment of post-myocardial infarction depression is associated with new cardiac events. METHOD The authors made a subgroup analysis of a multicenter randomized, clinical trial on the effects of antidepressant treatment for post-myocardial infarction depression. Patients were enrolled in double-blind, placebo-controlled treatment with mirtazapine (30 mg/day) and, in the case of insufficient treatment response after 8 weeks, open treatment with citalopram. Patients were classified as responders to antidepressants (at least 50% reduction in Hamilton Depression Rating scale [HAM-D] score or HAM-D score <9 at 24 weeks) (N=43) or as nonresponders (N=27) and compared to untreated control subjects (N=98) on cardiac events (cardiac mortality or cardiac-related hospital admission) after 24 weeks post-random assignment and within 18 months after index infarction. RESULTS The event rate was 25.6% among nonresponders, 11.2% among untreated control subjects, and 7.4% among responders. In relation to untreated comparison subjects, nonresponders had a hazard ratio of 2.66 for new cardiovascular events, which remained after the authors controlled for potential confounders (hazard ratio=2.92). CONCLUSIONS This study provides further preliminary evidence that nonresponse to treatment of post-myocardial infarction depression may be associated with cardiac events. Efforts should be dedicated to developing more effective treatments for depressed patients with myocardial infarction.
Shopping orientation and online travel shopping: The role of travel experience

This paper investigates how consumers' shopping orientation toward travel shopping influences their tendency to shop for travel products on the Internet. The paper also looks into the role of consumers' travel experience. A conceptual model is developed and a number of hypotheses are forwarded and tested by structural equation modeling, using data from 256 respondents. The results support several of the stated hypotheses. Shopping orientation and travel experience both influence travelers' intentions to shop travel products online. Implications for management practice and further research are discussed at the end of the paper. Copyright © 2011 John Wiley & Sons, Ltd.
PATHOLOGY OF THE MACULAR HOLE RIM IN FLAT-MOUNTED INTERNAL LIMITING MEMBRANE SPECIMENS

Purpose: The purpose of this study was to image the pathology of vitreoretinal adhesion and cellular proliferation at the macular hole rim for a better understanding of macular hole formation. Methods: Internal limiting membrane (ILM) peeling, ILM flat-mount preparation, phase contrast and interference microscopy, transmission electron microscopy, and immunocytochemistry of the macular hole rim were performed in 10 eyes with idiopathic macular holes. Results: Phase contrast and interference microscopy showed cellular proliferation on the vitreal side of the ILM in all specimens. There were single cells in three eyes, cell clusters in six eyes, and continuous proliferation in one eye. Surrounding the macular hole, only a few cells were present. Cellular proliferation started at a distance of 80 &mgr;m to 940 &mgr;m from the macular hole edge. Transmission electron microscopy showed vitreous adhesion at the macular hole rim. In ultrastructural terms, there was a continuous insertion of vitreous collagen fibers into the ILM. Immunocytochemistry was positive for collagen type II, laminin, and fibronectin in the area of vitreous attachment. Cells were stained with markers for glial cells, retinal pigment epithelial cells, and hyalocytes. Conclusion: There is ultrastructural evidence that macular hole formation is caused by an insertion of the cortical vitreous into the foveal ILM. Vitreous collagen fibers may exert vitreofoveal traction, resulting in a foveal tear. Cellular proliferation is not continuously distributed surrounding the macular hole but separated from the macular hole edge and seems to originate from cell clusters forming centers of proliferation distant from the macular hole rim.
The Laws of Unintended Consequence: The Effect of Labour Legislation on Wages and Strikes

When politicians consider intervening in labour disputes, they should also consider the long-term, potentially unintended results of such action. In this study, the authors investigate the lessons from previous government legislative interventions, whether through compulsory arbitration, “back-to-work” legislation or bans on replacement workers during strikes, and find these actions have unintended results that give reason for sober second thought.