Miracle-dz/UniFAR-FTUs huggingface dataset:
UK companies legislation: accounting publicity and "mercantile caution": a response to Maltby

This paper responds to an article by Maltby (1998) which, in part, challenges the Jones and Aiken (1995) (British Accounting Review, Vol.27, No.1) analysis of social and political influences on the development of nineteenth century companies legislation. Maltby asserts that the laissez-faire/collectivist framework proposed by J&A provides an insufficient basis for evaluating legislation of the period. She presents evidence of an alternative hypothesis, claiming, among other things, that large investors played a more significant role in the shaping of companies legislation. The analyses and rationales underlying Maltby's “large investor” hypothesis are critically examined. While there are some noteworthy strengths to Maltby's methodological approach, it is concluded that her findings are, nevertheless, insufficient to reject the laissez-faire thesis.
Time Delay and Support for Taxation

People often experience the benefits of taxation with time. We design experiments to test the hypothesis that delaying the benefits of taxation can lead to low support for taxes. In a dynamic market experiment with negative externalities, we consistently find that people are less willing to accept Pigouvian taxes, aimed at reducing negative externalities and restoring market efficiency, when the negative externalities are delayed. While people learn to adopt taxation when the negative externality occurs immediately, the resistance to taxation remains robust over time when the externality is delayed. Our data suggest that people are less likely to support taxation when they found it difficult to understand the working of the new institution. We discuss the policy implications of our findings for promoting support for taxation.
Control of aldosterone secretion during sodium restriction: adrenal receptor regulation and increased adrenal sensitivity to angiotensin II.

The mechanism of increased adrenal sensitivity to angiotensin II during the aldosterone response to sodium restriction was investigated in the rat. Sodium restriction for 36 hr markedly increased the aldosterone-stimulating effect of low-dose (1 ng/min) infusion of angiotensin II and caused enhanced binding of (125)I-labeled angiotensin II to the zona glomerulosa in vivo. Conversely, in vivo binding of (125)I-labeled angiotensin II was significantly decreased after 36 hr of high-sodium intake. In isolated glomerulosa cells, the increased binding of angiotensin II after sodium restriction was shown to result from a significant increase in receptor affinity (+80%) and a smaller increase in receptor concentration (+25%). The corresponding aldosterone responses in dispersed cells showed an increase in sensitivity to angiotensin II, commensurate with the increased receptor affinity. More prolonged sodium restriction (4 days) caused a further increase in angiotensin receptor concentration (+70%) and maximal aldosterone response (+50%), whereas the binding affinity of adrenal receptors and the sensitivity of the in vitro aldosterone response had returned to normal. During sodium loading for 36 hr and 4 days, the converse effects on adrenal angiotensin II receptors and aldosterone production were observed. Also, in contrast to the consistent increase in angiotensin II receptors in the adrenal glands of sodium-restricted animals, the angiotensin II binding capacity of uterine smooth muscle was decreased by 40% after 7 days of sodium restriction.The rapid regulation of receptor affinity and concentration during changes in sodium intake provides a basis for the dynamic modulation of aldosterone responses by dietary sodium content. During sodium restriction, the sequential changes in receptor affinity and concentration account for the enhanced binding and steroidogenic actions of angiotensin II in vivo and in vitro. These receptor changes, and the converse effects of sodium loading, serve as a local regulatory mechanism in the physiological control of adrenal sensitivity and aldosterone secretion. The opposite finding in smooth muscle-that sodium restriction decreases the concentration of angiotensin II receptors-is consistent with the divergent effects of changing sodium balance upon vascular and adrenal responses to angiotensin II.
Policy Recommendations for Multi-Actor Implementation: An Assessment of the Field

ABSTRACT One goal frequently professed in the research field of multi-actor implementation is to assist those actually involved in the policy process by developing good, empirically-based recommendations. The primary objectives in this article are to investigate the degree of progress attained thus far toward this aim and, as a consequence, to suggest an agenda for future research. The literature is found to impose a number of restrictions on the quality of advice available to practitioners. The field is complex, without much cumulation or convergence. Few well-developed recommendations have been put forward by researchers and a number of proposals are contradictory. Almost no evidence or analysis of utilization in this field has been produced. Two reasons for the lack of development are analyzed: normative disagreement and the state of the field's empirical theory. Yet there remain numerous possibilities for increasing the quality of the latter. Efforts in this direction are a necessary condition of further practical advance.
Price Changes of Related Securities: The Case of Call Options and Stocks

Abstract This paper tests the hypothesis that option prices contain information not reflected in contemporaneous stock prices. An options transactions data base is used for the purpose. The evidence suggests that the magnitude of anticipation of stock prices by option prices is insufficient to overcome the bid/ask spread for intra-day holding periods. Implications of the profits in the overnight-holding periods are discussed.
Outcomes and hospital admissions during long-term support with a HeartMate II

Abstract> Objectives. Continuous-flow left ventricular assist devices like the HeartMate II (HMII) improves survival in severe heart failure but little is known about the incidence and causes of hospitalizations during long-term support which was evaluated in this study. Design. Observational follow-up study comprising all patients who received a HMII at our institution either as bridge-to-transplantation (BTT) or destination therapy (DT). All patients were followed from HMII implantation to transplantation, device explantation, death, or May 2015. Results. The HMII was implanted in 66(44 BTT, 22 DT) patients with a median (range) duration of support since implantation of 329(2–2707) days with 260(2–1080) days in the BTT group and 608(6–2707) days in the DT group. Thirty-day mortality was 12% and one-year survival 76%, comparable for DT and BTT. Among 56 (19 DT and 37 BTT) patients discharged alive with a HMII there were 161 hospital readmissions during a follow-up of 336(37–2682) days corresponding to a hospitalization rate of 1.3(0–19) per patient year and with a length of stay of 5(2–72) days per admission. Most frequent cause of readmission was infections (29%). A history of atrial fibrillation was the only independent factor associated with increased readmission rates. Conclusions: Our single-center study demonstrated encouraging survival following HMII implantation. Hospital readmissions were frequent, mostly of short duration, mainly due to infections and increased in patients with atrial fibrillation.
Model of Growth and Environmental Quality. A New Evidence of the Environmental Kuznets Curve

Recent empirical studies have made evident the existence of an inverted U-shaped relationship between environmental quality and per capita income level, defined Environmental Kuznets Curve (EKC). Different kind of environmental indicators have been used so far to test the EKC hypothesis. This paper empirically tests the hypothesis of the EKC existence using a new version of the curve. It studies the relationship between per capita income and the percentage of Protected Area (PA) within national territory. As it will be show, this allows to by-pass some problems faced with the traditional version of the curve. The primary aim of this paper is to demonstrate that, no matter how sustainable development is defined, it crucially depends on the characteristics of the growth model that a country follows. It does hypothesize that economic growth is a necessary condition in order to better address environmental issues. But it also stresses that development, to be sustainable, needs a mix of new technologies, environmental policies, widespread information and social participation. Contrary to other studies that are mainly concerned with the calculation of the income threshold level, this paper is more concerned with the calculation of the environmental quality threshold level. It demonstrates that participation, as defined in the paper, determines the minimum level of environmental quality a country is willing to accept, that is, the level of environmental quality at which growth starts to be beneficial for the environment. The paper highlights that if the transition point is determined by income level, participation determines the environmental quality corresponding to that point.
Arab women: old boundaries, new frontiers.

Introduction Judith E. Tucker Part 1 Gender Discourses I. WomenOs Issues in Modern Islamic Thought Barbara F. Stowasser II. Toward the Development of Post-Islamist and Post-Nationalist Feminist Discourses in the Middle East Mervat Hatem III. Authenticity and Gender The Presentation of Culture Julie M. Peteet Part 2 WomenOs Work and Development IV. Women and Economic Change in Nineteenth-Century Syria The Case of Aleppo Margaret L. Meriwether V. Getting It Together Baladi Egyptian Businesswomen Evelyn Aleen Early VI. Palestinian Women under Israeli Occupation Implications for Development Souad Dajani Part 3 Politics and Power VII. Independent Women More Than a Century of Feminism in Egypt Margot Badran VIII. Transforming Culture or Fostering Second-Hand Consciousness? WomenOs Front Organizations and Revolutionary Parties--The Sudan Case Sondra Hale IX. Palestinian Women and Politics in Lebanon Rosemary Sayigh Part 4 Gender Roles and Relations X. The Arab Family in History OOthernessO and the Study of the Family Judith E. Tucker XI. Changing Gender Relations in a Moroccan Town Susan Schaefer Davis XII. Rebellion, Maturity, and the Social Context Arab WomenOs Special Contribution to Literature Evelyne Accad Contributors Index
Sustainability of Micro Finance Institutions: A Comparative Case Study from Kwara State, Nigeria

Recently, the Microfinance Banks (MFBs) have emerged to seal the gap between the many formal and informal financial institutions such as banks, credit unions and moneylender in Nigeria financial institutions. The foremost objective of MFBs is to alleviate poverty by offering loans and related financial services to the poor: individuals who are not selfsufficient. This paper aims to understand the extent to which MFBs have attained sustainability in Nigeria, a developing country scenario. The paper examines the sustainability attained by Microfinance banks in Nigeria by way of measuring their Outreach, Financial sustainability and Welfare impact. The data was collected with the help of Semi-structured Interviews and Focus Group Discussions of Micro Finance Banks in twin cities (Ilorin and Offa) of Kwara state and data collection through
The Benefits and Costs of Microfinance: Evidence from Bangladesh

Abstract Using the latest developments from the evaluation literature, namely the technique of matching, this paper shows a positive, but lower than previously thought, effect of microfinance on expenditure per capita, supply of labour, and level of school enrolment for boys and girls. For instance, participants spend 3 per cent more on average than non-participants in control villages. This paper also takes into account repayment delays to calculate the cost of credit provision. It shows how a better investigation at the individual level of the benefits brought and the cost borne could help microfinance institutions to better select their customers. JEL Classification : C14, D10, G21, I38, O12, O16
Urban Social Exclusion in Transitional China

This paper demonstrates that urban social exclusion in China does not only include restricted participation by the ? underclass? in urban life, but also the deprivation of certain political, social and economic rights. In addition, the paper describes how the character of urban social exclusion has changed over time. The author also examines the social exclusion of rural workers living and working in urban areas. The paper concludes by arguing that urban social exclusion in China needs coordinated reforms that target the whole set of problems in the urban ? underclass? lacking political rights, social protection and economic opportunities.
SMOKING, SEAT BELTS, AND OTHER RISKY CONSUMER DECISIONS: DIFFERENCES BY GENDER AND RACE

Using data from a large national survey, this paper documents substantial differences by gender and race in smoking behavior, seat belt use, preventative dental care measured by teeth brushing and flossing, exercise, and whether the individual checks his or her blood pressure. White women are the most protective of their health, while black males are the least likely to take health-enhancing actions. However, the racial gap in safety behavior narrows considerably or reverses after controlling for demographic, human capital, and labor market characteristics that affect safety choices. On the other hand, the safety gap by gender increases after controlling for characteristics.
Pre-Empting Disclosure? Firms’ Decisions Prior to FIN No. 48

ABSTRACT: FIN No. 48, Accounting for Uncertainty in Income Taxes (FASB 2006), requires firms to disclose tax reserves and to record changes in tax reserves at adoption of FIN No. 48 as cumulative effect adjustments in stockholders’ equity. We predict that between the enactment and adoption of FIN No. 48, relative to historical levels, firms settle disputes more often to potentially decrease visibility to the IRS and release reserves more often to reduce scrutiny and increase earnings (as opposed to retained earnings). We analyze 2005 and 2006 10-Qs and 10-Ks for the 100 largest nonfinancial, nonutility firms followed by analysts. Between enactment and adoption of FIN No. 48, relative to historical levels, firms report more settlements with tax authorities and release reserves more frequently. In addition, firms with higher IRS deficiencies are more likely to settle disputes. Between enactment and adoption of FIN No. 48, firms increased earnings by releasing $4.4 billion of tax reserves, nearly equaling th.
An Estimated DSGE Model: Explaining Variation in Term Premia

This paper develops a DSGE model which explains variation in the nominal and real term structure along with inflation surveys and four macro variables in the UK economy. The model is estimated based on a third-order approximation to allow for time-varying term premia. We find a fall in nominal term premia during the 1990s which mainly is due to lower inflation risk premia. A structural decomposition further shows that this fall is driven by negative preference shocks, lower fixed production costs, and positive investment shocks.
Does the Business Start-Up Process Differ by Gender? A Longitudinal Study of Nascent Entrepreneurs

In Scandinavia, several policy programs have been directed at increasing the number of women entrepreneurs. These programs appear to build on the idea that women have particular problems in the business start-up process, leading to a lower probability among nascent women entrepreneurs of actually starting a business. This study investigates whether there are gender differences with regard to what nascent entrepreneurs do during their business start-up processes. Using longitudinal data, we also examine to what extent men and women who attempt to start a business succeed in actually doing so. The findings show some gender differences in the start-up process; however these do not lead to lower start-up probabilities for women. Hence there is no evidence that women are less effective business founders than men.
ANALISIS PENGARUH RETURN ON ASSET (ROA), EARNING PER SHARE (EPS), DAN RESIDUAL INCOME (RI) TERHADAP RETURN SAHAM STUDI PADA PERBANKAN YANG GO PUBLIC TAHUN 2009-2012

Penelitian ini bertujuan untuk mengetahui dan menganalisis: (1) pengaruh Parsial antara variabel Return On Asset (ROA) terhadap Return Saham, (2) pengaruh parsial Earning Per Share (EPS) terhadap Return Saham, (3) pengaruh Parsial Residual Income (RI) terhadap Return Saham dan (4) pengaruh sumultan Return On Asset (ROA), Earning Per Share (EPS), Residual Income (RI) terhadap Return Saham. Subjek dari penelitian ini adalah Perusahaan Perbankan yang Go Public Tahun 2009-2012. Jenis data yang digunakan adalah data kuantitatif kausal yang dikumpulkan menggunakan teknik dokumentasi dan pustaka dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan: (1) Tidak ada pengaruh signifikan secara parsial Return On Asset (ROA) terhadap Return Saham, (2) tidak ada pengaruh signifikan secara parsial Earning Per Share (EPS) terhadap Return Saham, (3) Ada pengaruh signifikan secara parsial Residual Income (RI) terhadap Return Saham, (4) Ada pengaruh signifikan secara sumultan Return On Asset (ROA), Earning Per Share (EPS), Residual Income (RI) terhadap Return Saham Kata Kunci : Earning per Share, Residual Income, Return On Asset, Return Saham This study was aimed at finding out and analyzing 1) the partial effect of the variable of Return on Asset (ROA) on Share Return, 2) the partial effect of Earning Per Share (EPS) on Share Return, 3) the partial effect of Residual Income (RI) on Share Return and 4) the simultaneous effect of Return on Asset (ROA), Earning Per Share (EPS) and Residual Income (RI) on Share Return. The subjects were banks that went public in 2009 -2012. The type of data used was causal quantitative data collected using documentation and library research using multiple regression analysis. The result showed that 1) there was no significant partial effect of Return On Asset (ROA) on Share Return, 2) there was no significant partial effect of Earning Per Share (EPS) on Share Return, 3) there was a partial significant effect of Residual Income (RI) on Share Return, 4) there was a simultaneous significant effect of Return On Asset (ROA) Earning Per Share (EPS), Residual Income (RI) on Share Return. keyword : Earning per Share, Residual Income, Return On Asset, Stock Return
Small cell undifferentiated histology in hepatoblastoma may be unfavorable.

BACKGROUND Chemotherapy has improved the prognosis of hepatoblastoma demonstrably. It renders seemingly unresectable primary tumors amenable to surgery and can cure metastases. Some authors advocate preoperative chemotherapy for patients with tumors that are deemed resectable, relying solely on percutaneous biopsy or even on diagnostic imaging and elevated serum alpha-fetoprotein levels for diagnosis. However, certain cytologic features of hepatoblastoma appear to have important prognostic consequences. Well differentiated fetal hepatoblastomas that are confined to the liver and that have minimal mitotic activity may not require additional therapy if they are resected totally. METHODS In the current study 16 completely resected hepatoblastomas that exhibited partial or predominant small cell undifferentiated histology were identified retrospectively and correlated with patient outcome. RESULTS Ten of 16 patients with completely resected tumors exhibiting small cell undifferentiated histology developed a disease recurrence. Five of these recurrences were fatal. CONCLUSIONS Small cell undifferentiated histology may have an unfavorable effect on outcome in patients with completely resected hepatoblastoma. The focal distribution of small cell histology in the majority of these tumors suggests that treating hepatoblastoma based on limited preexcision biopsies may deprive some patients of appropriate therapy.
Human Papillomavirus Type 11 Recombinant L1 Capsomeres Induce Virus-Neutralizing Antibodies

ABSTRACT The human papillomavirus type 11 (HPV-11) L1 major capsid protein can be trypsinized to generate recombinant capsomeres that retain HPV genotype-restricted capsid antigenicity (M. Li, T. P. Cripe, P. A. Estes, M. K. Lyon, R. C. Rose, and R. L. Garcea, J. Virol. 71:2988–2995, 1997). In the present study, HPV-11 virion-neutralizing monoclonal antibodies H11.F1 and H11.H3, previously characterized as recognizing two distinct HPV-11 capsid-neutralizing antigenic domains (S. W. Ludmerer, D. Benincasa, and G. E. Mark III, J. Virol. 70:4791–4794, 1996), were each found to be highly immunoreactive with trypsin-generated capsomeres in an enzyme-linked immunosorbent assay (ELISA). Capsomeres were used to generate high-titer polyclonal immune sera that demonstrated HPV genotype-restricted reactivity by ELISA. The capsomere antisera were then tested in an in vitro infectivity assay and found to neutralize HPV-11 virions. In this assay, HPV-11 capsomere polyclonal antisera exhibited neutralization titers (10−5to 10−6) comparable to those obtained with a virion-neutralizing antiserum raised previously against intact HPV-11 VLPs (R. C. Rose, R. C. Reichman, and W. Bonnez, J. Gen. Virol. 75:2075–2079, 1994). These results indicate that highly immunogenic, genotype-restricted HPV capsid-neutralizing antigenic domains are contained entirely within capsomeres. Thus, capsomeres may be viable vaccine candidates for the prevention of HPV disease.
Targeted Inhibition of Ca2+/Calmodulin-dependent Protein Kinase II in Cardiac Longitudinal Sarcoplasmic Reticulum Results in Decreased Phospholamban Phosphorylation at Threonine 17*

To investigate the role of Ca2+/calmodulin-dependent kinase II in cardiac sarcoplasmic reticulum function, transgenic mice were designed and generated to target the expression of a Ca2+/calmodulin-dependent kinase II inhibitory peptide in cardiac longitudinal sarcoplasmic reticulum using a truncated phospholamban transmembrane domain. The expressed inhibitory peptide was highly concentrated in cardiac sarcoplasmic reticulum. This resulted in a 59.7 and 73.6% decrease in phospholamban phosphorylation at threonine 17 under basal and β-adrenergic stimulated conditions without changing phospholamban phosphorylation at serine 16. Sarcoplasmic reticulum Ca2+ uptake assays showed that the Vmax was decreased by ∼30% although the apparent affinity for Ca2+ was unchanged in heterozygous hearts. The in vivo measurement of cardiac function showed no significant reductions in positive and negative dP/dt, but a moderate 18% decrease in dP/dt40, indicative of isovolumic contractility, and a 26.1% increase in the time constant of relaxation (τ) under basal conditions. The changes in these parameters indicate a moderate cardiac dysfunction in transgenic mice. Although the 3and 4-month-old transgenic mice displayed no overt signs of cardiac disease, when stressed by gestation and parturition, the 7-month-old female mice develop dilated heart failure, suggesting the important role of Ca2+/calmodulin-dependent kinase II pathway in the development of cardiac disease.