Miracle-dz/UniFAR-FTUs huggingface dataset:
Location-Based Advertising: Measuring the Impact of Context-Specific Factors on Consumers’ Choice Behavior

We investigate how location-based services (LBS) influence consumers’ choice behavior in the mobile Internet. LBS are able to make use of the users’ location by the means of GPS-enabled smartphones. Further, the ubiquitous nature of smartphones increases the importance of additional contextual factors such as time and weather. Using unique GPS data on location-based coupons and consumer choice behavior, we analyze when, where and how location-based advertising works. We particularly examine the underlying impact of context-specific factors (e.g., physical surroundings and temporal perspective) on consumers’ coupon choice behavior. Our analyses reveal that consumers’ choices are affected by their geographical location and its characteristics, as well as that consumers’ mobility has an impact on their coupon preferences. We conclude with managerial implications following the discussion of our results and propose a broad range of research implications for the use of location data in marketing.
Cost Structure and Capital Structure – A Test of the Stakeholder Theory of Capital Structure

The stakeholder theory of capital structure proposed by Titman (1984) argues that firms will take into account the nonfinancial stakeholders’ preferences when making capital structure decisions. In particular, firms selling specialized products will choose a lower leverage ratio. We propose a cost structure measure to capture the uniqueness of products. We document that this single factor can explain about 16 to 23% of the cross-sectional variation in capital structure. A one standard deviation increase in the cost structure variable relates to an 8 to 10% decrease in the debt ratio. The association is stronger among firms with a higher expected default probability. The results are robust to using the instrumental variable (IV) method. We further discuss three underlying mechanisms: customers’ channel, suppliers’ channel and employees’ channel, through which the cost structure variable captures stakeholders’ concerns. We conclude that, consistent with the stakeholder theory, cost structure has a causal impact on a firm’s leverage choices and is one of the most important determinants of capital structure in the cross-section.
Unofficial Economic Activities and Fiscal Discipline in Hungary as Mirrored in Consecutive Enterprise Surveys on Tax Behaviour

The paper focuses on a segment of the hidden economy, i. e. on unofficial (unreported) economic activities of registered medium and large enterprises in Hungary. First we place the problem into a broader context, then we delimit those segments of unofficial economic activities our surveys are able to catch. The data from our 1996,1998 and 2001 enterprise surveys put us into a unique position: we are able to analyse the dynamics of some components of the hidden economy during the transition. Our surveys focus on the everyday practice of tax evasion and tax avoidance (including some of the various methods and techniques enterprises use to diminish their tax liabilities). These methods include underreporting activities and revenues, exaggerating (over-reporting) costs, using outsourcing to small subcontractors in order to provide “tax-efficient” labour, tailor-made remuneration packages to take advantage of loopholes, etc. While some of the tax planning methods clearly remain within the realm of legality, others may include tax dodging of the illegal kind. The borderlines between avoidance and evasion are necessarily blurred. We also deal with some other aspects of fiscal discipline and tax compliance and enterprise behaviour (tax delays, tax litigation, etc .). Our data unanimously support the hypothesis that the importance of unofficial economic activity of registered medium and large enterprises radically diminished since 1996. As we also have information about the selected enterprise group’s opinion on the unofficial activities of their business partners and main domestic competitors, our data enable us to generalise this finding to the whole registered business sector.
Education Level and Stability As It Relates to Early Childhood Classroom Quality: A Survey of Early Childhood Program Directors and Teachers

Abstract The field of early care and education is continually seeking to determine factors that contribute to the overall quality of the education for young children. Individual characteristics of teachers, including education level, have been associated with classroom quality. Program demographics, including turnover rate for teachers, also have had varying associations with levels of quality. The current study used data from teachers and directors participating in the North Carolina Rated License process to explore relationships between education levels for teachers and directors with levels of classroom quality, and between stability of position for teachers and classroom quality scores. Teacher education level and stability (i.e., consistently working with the same age group) were positively related to classroom quality scores. Higher education levels for center directors and center director enrollment in a college course also were associated with higher quality scores for their programs. Results suggest that, in addition to teacher education, other factors within child care centers are critical to the quality of care that teachers provide.
The adoption of strategic management accounting tools in agriculture post subsidy reform: a comparative study of practices in the UK, the US, Australia and New Zealand

As observed in Roslender and Hart (2003), a number of organisations are beginning to practice strategic management accounting (SMA), without necessarily recognising that term. Primary agriculture producers and their advisors are increasingly using external as well as internal data, financial and non-financial, to make strategic decisions that are customer focused, more competitive and concerned with establishing a strategic position in globalised agri-food markets. The transition to strategic planning and decision making is evident through the growing incidence of accounting tools such as benchmarking, value chain analysis, and balanced scorecards; the informal use of target costs; and wealth management.
CEO Compensation and Real Estate Prices: Pay for Luck and Responses to Luck

We use changes in real estate prices to study the sensitivity of CEO compensation to luck and to responses to luck. Pay for luck might be optimal when CEOs are expected to react to luck. To identify responses to luck, we rely on the fact that accounting performance, unlike market performance, only reflects current real estate prices if the CEO responds to shocks. We show that CEO compensation is linked to responses to real estate luck, which explains pay for luck itself. Our results cast doubts on existing evidence of pay for luck as empirical support of the managerial power hypothesis.
Potential Absorptive Capacity and the Sustained Competitive Advantage of Firms: Evidence from Indonesia

This paper examines impacts of absorptive capacity and potential absorptive capacity (PACAP) on firm performance in the context of an emerging economy. It offers an empirical application of the resource-based view of the firm, based on an analysis of data for 52 publicly owned companies listed on Indonesia’s stock market. In 2006 their market capitalization accounted for 38% of total market capitalization. The results of the study indicate that firms with well-developed PACAP sustain their competitive advantage through flexibility in reconfiguring and deploying their resources. These findings support the view that the successful development of the capabilities of public firms through external knowledge acquisition and assimilation is an important source of competitive advantage.
Crystal structure of 4,6-diamino-2-sulfanylidene-1,2-dihydropyridine-3-carbonitrile

The title compound, C6H6N4S, crystallizes with two independent molecules, A and B, in the asymmetric unit. Both independent molecules are almost planar [maximum deviations of 0.068 (6) Å in molecule A and 0.079 (6) Å in molecule B]. In the crystal, molecules A and B are linked by N—H⋯S, N—H⋯N and C—H⋯S hydrogen bonds, forming a three-dimensional network.
Audit Partner Industry Specialization and Earnings Quality of Privately-Held Companies

Utilizing the Finnish setting, this paper examines the association between industry specialization of an individual audit partner and the quality of earnings reported for privately-held companies. Rules in Finland require that the name(s) of the audit engagement partner(s) appear in audit reports. This makes it possible to construct client portfolios in the audit market of privately- and publicly-held Finnish companies for an individual audit partner, and to identify audits by industry-leader audit partners. The results suggest that industry specialization of the audit partner is associated positively with the quality of earnings reported by private companies. Specifically, private companies audited by industry-leader audit partners (based on aggregate client sales) report lower levels of discretionary accruals, compared to other private companies. This result obtains across Big 4 and non-Big 4 partners, as well as across smaller and larger client companies. The results imply that industry specialization by the audit partner is a source for variation of audit quality in the relatively low auditor-litigation setting of privately-held companies.
Dimensions and Types of Ethical Climate within Public Sector Human Resource Management

Background – In recent years there has been increasing emphasis on ethical behaviour within public sector jurisdictions. One approach to the description of the ethical characteristics of workplace environments is that of ethical climate. Purpose – The purpose of the study is to identify the dimensions relevant to ethical climate in public sector human resource (HR) management. The study also identifies different types of ethical climate profile and evaluates the degree to which these types of ethical environment can be seen to represent a moral continuum. Design/methodology/approach – Questionnaires were returned from 255 public sector HR practitioners. Principal components analysis identified climate dimensions and guided scale development. Cluster analysis identified different types of ethical climate within the sample. Findings – Five ethical climate dimensions were identified and 5 scales developed: Law and rules (? = .83); Caring (? = .84); Independence (? = .73); Instrumental (? = .64); and Efficiency (? = .66). Five types of ethical climate environment were also identified. Analysis of differences between these five types of ethical environment displayed a complex pattern of differences in cluster profiles. Conclusions – The findings of this study support the notion that different types of organisation will display different sets of ethical climate dimensions. Analysis of differences between different types of climate environment failed to support the notion that ethical environments lie along a simple unidimensional moral continuum. The study was limited to three public service jurisdictions within a single country. Expanding beyond these limitations would increase generalisability.
High plasma immunoglobulin (Ig) A and low IgG antibody titers to oxidized low-density lipoprotein are associated with markers of glucose metabolism.

CONTEXT Plasma oxidized low-density lipoprotein (OxLDL) is known to be associated with obesity, metabolic syndrome, and diabetes. OBJECTIVE The objective of the study was to investigate the association between plasma IgA, IgM, and IgG titers to OxLDL, phosphocholine (PC), and streptococcal cell wall polysaccharide (CWPS) and markers of glucose metabolism, type 2 diabetes, and liver adiposity. SETTING AND PARTICIPANTS A population-based cohort of middle-aged Finns (n = 1039) participated in the study. DESIGN Plasma IgM, IgG, and IgA to copper oxidized LDL (CuOx-LDL) and malondialdehyde-modified low-density lipoprotein (MDA-LDL), PC, and CWPS were determined with chemiluminescent ELISA and liver adiposity with ultrasonography. RESULTS IgA autoantibody titers to OxLDL and PC, but not CWPS, were positively associated with fasting blood glucose and plasma insulin levels and inversely with insulin sensitivity index. IgA to OxLDL was significantly higher (P = 0.013 for CuOx-LDL and P = 0.016 for MDA-LDL) and IgG to OxLDL significantly lower (P = 0.036 for CuOx-LDL and P = 0.001 for MDA-LDL) among the subjects with type 2 diabetes compared with subjects with normal or impaired glucose metabolism when adjusted for age, sex, body mass index, smoking, and alcohol consumption. Logistic regression analysis showed that high plasma IgA to OxLDL and low IgG to MDA-LDL were independent risk factors for type 2 diabetes. Plasma IgA titers to OxLDL demonstrated a significant association with liver adiposity (P = 0.012) and gamma-glutamyltransferase levels (P = 0.002). CONCLUSIONS Plasma IgA titers to OxLDL were positively and IgG titers negatively associated with markers of glucose metabolism. High plasma IgA and low IgG to OxLDL were independent risk factors for type 2 diabetes.
Blinatumomab activity in a patient with Down syndrome B‐precursor acute lymphoblastic leukemia

Persistent minimal residual disease (MRD) after consolidation may indicate chemotherapy insensitivity in B‐precursor acute lymphoblastic leukemia (BP‐ALL). Given the strong association of MRD and outcome in non‐Down syndrome (non‐DS) BP‐ALL, it is likely that MRD levels are also of prognostic significance in DS BP‐ALL. We report here the successful use of blinatumomab, a bispecific T‐cell engager antibody construct, in a patient with DS BP‐ALL and persistent MRD at the end of consolidation. Blinatumomab has been shown to have excellent results in patients with relapsed/refractory BP‐ALL. This patient had no significant toxicity and achieved MRD negativity after only one cycle of blinatumomab.
Lyonization in ophthalmology

Purpose of review To describe the entity of Lyonization in ocular eye diseases, along with its clinical and counseling implications. Recent findings Several X-linked ocular diseases such as choroideremia, X-linked retinitis pigmentosa, and X-linked ocular albinism may have signs of Lyonization on ocular examination and diagnostic testing. These findings may aid in the proper diagnosis of ocular disease in both female carriers and their affected male relatives. Summary Manifestations of Lyonization in the eye may help in the diagnosis of X-linked ocular diseases which may lead to accurate diagnosis, appropriate molecular genetic testing and genetic counseling.
Transaction Volume and Price Dispersion in the Presale and Spot Real Estate Market - Implications for Construction of Repeat Sales Price Indices

Noise trading has been intensively studied in finance, but rarely in real estate. Theories of price dispersion have also been well established in retailing research, but rarely in real estate. This paper is probably the first attempt to study the effect of noise trading on the price dispersions in the presale and spot housing market in Hong Kong. Quality-controlled price dispersion data series are estimated using a sample of data in the housing presale and spot market in Hong Kong. The results show transaction volume has negative and significant effect on price dispersion in spot market. The volume effect is however negative and significant in the presale market. The results support our theoretical prediction that there are more noise traders in the presale market due to lower transaction costs. The volume effect provides support for a volume weighted least squares repeat sales index.
Activated Human T Lymphocytes Express a Functional C3a Receptor1

The C3a molecule is an anaphylatoxin of the C system with a wide spectrum of proinflammatory effects predominantly on cells of myeloid origin. In this study we investigated the expression of the high affinity receptor for C3a (C3aR) in human T lymphocytes using receptor-specific mAb. C3aR expression was detected in CD4+ and CD8+ blood- or skin-derived T cell clones (TCC) from birch pollen-sensitized patients with atopic dermatitis. No significant difference in C3aR expression in CD4+ or CD8+ TCCs could be observed. In contrast to C3a(desArg), C3a led to a transient calcium flux in TCCs expressing the C3aR, whereas C3aR-negative TCCs were unreactive. Circulating T cells from patients suffering from severe inflammatory skin diseases expressed the C3aR, whereas no expression of C3aR could be found in unstimulated T lymphocytes from patients with mild inflammatory skin diseases or from healthy individuals. Type I IFNs, which are potent stimulators of cellular immunity, were identified as up-regulators of C3aR expression in vitro in freshly isolated or cloned T lymphocytes. Moreover, C3aR+ T cells were found at the sites of injection in IFN-β-treated patients with multiple sclerosis. These data provide direct evidence for the expression of C3aR on activated human T lymphocytes; this may point to a biological function of C3a in T cell-dependent diseases.
STUDIES ON PITYRIASIS ALBA. A COMMON FACIAL SKIN LESION IN EGYPTIAN CHILDREN.

Clinical and laboratory studies were performed on 200 children and adolescents having facial skin lesions characteristic of pityriasis alba. Cultures of scrapings from 68 lesions grew common skin contaminants except in three cases where Trichophyton spadix was isolated. No bacteria or fungus could be implicated in the pathogenesis of this lesion. In the present group of patients, although clinical evidences of poor nutrition, mild anemia and parasitic infections, were commonly encountered, the difference between the patients and the control group was not remarkable. The lesion was prevalent in winter, virtually absent in summer, and was commonly observed in preadolescent school children in the present series. Topical applications of various ointments and oral vitamins resulted in variable and nonspecific responses. However, compared to an untreated group, there was a higher percentage of remission than would be expected without any treatment. The nonspecific nature of this lesion is reemphasized.
TGFβ regulation of membrane mucin Muc4 via proteosome degradation

Muc4 is a heterodimeric membrane mucin implicated in epithelial differentiation and tumor progression. It is expressed from a single gene as a 300 kDa precursor protein which is cleaved in the endoplasmic reticulum to its two subunits. Our previous work has shown that Muc4 is regulated by TGFβ, which represses the precursor cleavage. Working with Muc4‐transfected A375 tumor cells, we now show that Muc4 undergoes proteosomal degradation. Proteosome inhibitors prolong the life of the precursor, shunt the Muc4 into cytoplasmic aggresomes, increase the level of Muc4 associated with the endoplasmic reticulum chaperones calnexin and calreticulin and increase the levels of ubiquitinated Muc4. Most importantly, proteosome inhibitors repress the TGFβ inhibition of Muc4 expression. These results suggest a model in which TGFβ inhibits precursor cleavage, shunting the precursor into the proteosomal degradation pathway. Thus, the cells have evolved a mechanism to use the quality control pathway for glycoproteins to control the quantity of the protein produced. J. Cell. Biochem. 107: 797–802, 2009. © 2009 Wiley‐Liss, Inc.
Genesis of the characteristic pulmonary venous pressure waveform as described by the reservoir‐wave model

In pressure flow data from a pulmonary vein, we use the reservoir wave model to separate the effects of an elastic venous reservoir from the effects of waves created by the heart. Wave intensity analysis was used to separate the effects of waves generated upstream by the right ventricle from the effects of waves generated downstream by the left atrium and left ventricle. Most waves are created by the left atrium and left ventricle and can be linked to events that occur during the cardiac cycle. Waves transmitted through the pulmonary circulation are attenuated less when blood volume is increased but are attenuated more and delayed when the lungs are expanded. The drainage of pulmonary arterial and venous reservoirs are responsible for substantial changes in measured pulmonary venous pressure and flow but waves are associated with the conventional landmarks of these characteristic waveforms.
Confirmation of Loss-of-Resistance for Epidural Analgesia

Successful epidural analgesia requires successful identification of the epidural space. Methods to recognize the latter fall broadly into 3 categories: loss of resistance (LOR; tactile end point), negative-pressure recognition (visual end point), and acoustic fall in tonal pitch (auditory end point). Described in 1921 by Sicard and Forestier, LOR remains the method most commonly used. In contrast, despite the many devices aimed at detecting or augmenting negative pressure, fewer operators rely on the latter to identify the epidural space. For instance, the prevalence of use of the “hanging drop” can be as low as 11.7%. Although works by Lechner et al suggest that the fall in tonal pitch associated with needle transition from ligamentum flavum to epidural space can assist with catheter insertion, the sophisticated equipment required (pressure transducer, pressure amplifier, voltage-controlled oscillator, loudspeaker) limits its routine implementation.
Corporate governance and firm performance: an empirical test of competing governance theories on companies quoted on the Nairobi stock exchange

The role of the Board as a corporate governance tool is widely acknowledged in much of the literature on Corporate Governance. Scholars and practitioners have sought to understand the relationship between various board composition variables and some measure of performance as a means of establishing what the significant board composition variables are and the effect of adding or dropping some of these variables from designing effective boards. The most frequently used measures of performance linked with board composition have been the Return on Assets and the Tobin Q ratio. This study investigated significance of the board composition variables of size of the board, proportion o f outside directors, proportion of inside directors, and the role o f CEO duality on firm performance. The focus was on linking these variables to the contrasting and competing theories of Corporate Governance such as Agency Theory, Stewardship Theory, and Resource Dependence Theory, among others. The study found that the overall regression models for firm performance for both the Return on Assets and Tobin Q ratio are significant. This means that the board composition variables cited above are important predictors of firm performance. The study also found that the significance of the individual variables in the overall specification models have differing significant variables on the basis of the measure of performance selected for the firm. For example, when firm performance is measured by the Return on Assets, the significant variable in the model is the size of the board. Under the Tobin Q ratio firm performance measure, on the other hand, proportion of outside directors is the significant variable. These results imply that under the ROA. there seems to be a dominance o f the Resource Dependence Theory while under the Tobin Q ratio, the Agency Theory dominates. The study also found that most surveyed firms tended to favour outside directorships over inside directorships. The prevalence of outside directorships was twice as much as for inside directorships and is in favour of the Agency Theory. The study also found that surveyed firms tended to favour having different persons occupying the two positions of CEO and board chairman and this is in line with the Agency Theory.