Miracle-dz/UniFAR-FTUs huggingface dataset:
Foundations of Financial Management

Part 1 Introduction 1 The Goals and Functions of Financial Management Part 2 Financial Analysis and Planning 2 Review of Accounting 3 Financial Analysis 4 Financial Forecasting 5 Operating and Financial Leverage Part 3 Working Capital Management 6 Working Capital and the Financing Decision 7 Current Asset Management 8 Sources of Short-Term Financing Part 4 The Capital Budgeting Process 9 The Time Value of Money 10 Valuation and Rates of Return 11 Cost of Capital 12 The Capital Budgeting Decision 13 Risk and Capital Budgeting Part 5 Long-Term Financing 14 Capital Markets 15 Investment Banking: Public and Private Placement 16 Long-Term Debt and Lease Financing 17 Common and Preferred Stock Financing 18 Dividend Policy and Retained Earnings 19 Convertibles, Warrants, and Derivatives Part 6 Expanding the Perspective of Corporate Finance 21 External Growth through Mergers 21 International Financial Management Appendixes Glossary
Nitric oxide, cell bioenergetics and neurodegeneration

Following stimulation of NMDA receptors, neurons transiently synthesize nitric oxide (NO) in a calcium/calmodulin‐dependent manner through the activation of neuronal NO synthase. Nitric oxide acts as a messenger, activating soluble guanylyl cyclase and participating in the transduction signalling pathways involving cyclic GMP. Nitric oxide also binds to cytochrome c oxidase, and is able to inhibit cell respiration in a process that is reversible and in competition with oxygen. This action can also lead to the release of superoxide anion from the mitochondrial respiratory chain. Here, we discuss recent evidence that this mitochondrial interaction represents a molecular switch for cell signalling pathways involved in the control of physiological functions. These include superoxide‐ or oxygen‐dependent modulation of gene transcription, calcium‐dependent cell signalling responses, changes in the mitochondrial membrane potential or AMP‐activated protein kinase‐dependent control of glycolysis. In pathophysiological conditions, such as brain ischaemia or neurological disorders, NO is formed excessively by NMDA receptor over‐activation in neurons, or by inducible NO synthase from neighbouring glia (microglial cells and astrocytes). Elevated NO concentrations can then interact with superoxide anion, generated by the mitochondria or by other mechanisms, leading to the formation of the powerful oxidant species peroxynitrite. During pathological conditions activation of the NAD+‐consuming enzyme poly(APD‐ribose) polymerase‐1 (PARP‐1) is also a likely mechanism for NO‐mediated energy failure and neurotoxicity. Activation of PARP‐1 is, however, a repair process, which in milder forms of oxidative stress protects neurons from death. Thus, whilst NO plays a physiological role in neuronal cell signalling, its over‐production may cause neuronal energy compromise leading to neurodegeneration.
A Field Investigation of Auditors' Use of Brainstorming in the Consideration of Fraud

Audit standards require auditors to conduct a brainstorming session on each audit so that engagement team members can discuss the potential for fraud and how the team might respond to the risk of fraud. Little is known about how this brainstorming session takes place or how it affects auditors’ consideration of fraud. This paper reports the results of a field investigation of auditors’ actual brainstorming sessions and fraud-related judgments. Our results suggest that fraud risk factors were correlated with fraud risk assessments, and that the overall quality of the brainstorming session positively moderated the links between fraud risk assessments and related audit testing. We also find that auditors do not consistently alter the nature of their procedures in response to fraud risk, a finding consistent with recent PCAOB inspections. These results should be informative to standard setters as they suggest that there is variation in the way that auditors are conducting SAS No. 99 brainstorming sessions in practice and that the quality of these sessions are important in order for the benefits to be realized.
ANALISIS PENGARUH JOB INSECURITY, DAN KOMPENSASI FINANSIALTERHADAP KEPUASAN KERJA DAN TURNOVER INTENTION: (STUDI PADA KARYAWAN KONTRAK DI BALI DYNASTY RESORT)

This study aimed to analyze the effect of job insecurity and financial compensation to job satisfaction and turnover intention of employees contract in Bali Dynasty Resort. This study uses 79 respondents to take the respondents of permanent employees and contract employees. Testing was conducted using path analysis technique (Path Analysis), Based on the analysis concluded variable job insecurity has a positive and significant effect on job satisfaction, job insecurity variable has a negative and significant effect on job satisfaction, financial compensation positive effect on job satisfaction, variable financial compensation has a negative and significant effect on turnover intention, job satisfaction variable has a negative and significant effect on turnover intention. Implementation of this research is that to avoid the desire of employees to find new jobs in other companies can be done by applying the career path for employees to contract employees feel that their work has more advantages in the future
TEMPORAL STABILITY OF THIRD‐CHROMOSOME INVERSION FREQUENCIES IN DROSOPHILA PERSIMILIS AND D. PSEUDOOBSCURA

Vol. 2: Oedipodineae. Harvard University Press, Cambridge, MA USA. PARKER, G. A. , AND M. BEGON. 1986. Optimal egg size and clutch size: Effects of environment and maternal phenotype. Am. Nat. 128:573-592. PARKER, J. R. 1930. Some effects oftemperature and moisture upon Melanoplus mexicanus mexicanus Saussure and Camnula pellucida Scudder (Orthoptera). Mont. Agric. Exp, Stn. Bull. 233:1-132. PERRIN, N. 1988. Why are offspring born larger when it is colder? Phenotypic plasticity for offspring size in the cladoceran Simocephalus vetulus (Muller). Funct. Ecol. 2:283-288. PIANKA, E. R. 1976. Natural selection of optimal reproductive tactics. Am. Zool. 16:775-784. PICKFORD, R. 1966. Influence of date of oviposition and climatic conditions on the hatching of Camnula pellucida (Scudder) (Orthoptera: Acrididae). Can. Entomol. 98:1145-1159. RICHARDS, L. J., AND J. H. MYERS. 1980. Maternal influences on size and emergence time of the cinnabar moth. Can. J. Zool. 58:1452-1457. RICHARDS, O. W. , AND N. WALOFF. 1954. Studies on the biology and population dynamics of British grasshoppers. Anti-Locust Bull. 17:1-182. SAS. 1985. SAS User's Guide: Statistics. SAS Institute, Inc., Cary, NC USA. SIBLY, R. M. , AND P. CALOW. 1983. An integrated approach to life-cycle evolution using selective landscapes. J. Theor. Bio! 102:527-547.
Human Capital and Investment Policy

The literature relates human capital costs to firm leverage (Berk, Stanton, and Zechner (2010) and Chemmanur, Cheng, and Zhang (2013)) and mergers and acquisitions (Lee, Mauer, and Xu (2017)). In this paper, we study the relation between a firm’s human capital costs and investment policy. We argue that employees demand higher pay to compensate for the additional unemployment risk borne by firm’s investment riskiness. We first present a simple theoretical setting to illustrate the positive effects of investment riskiness on average employee pay. We then empirically examine the relation. We find a significantly positive relation between investment riskiness (as proxied by cash flow volatility and unlevered stock return volatility) and human capital cost (as measured by CEO compensation and average employee pay). The effect is stronger in low-pay firms than high-pay firms, and non-technology firms than technology firms. We further investigate four channels through which investment riskiness possibly influence human capital costs: corporate diversification, R&D expenditures, advertising expenditures, and total value of acquisitions in a year. We find that while diversification negatively affects human capital cost, the rest of the three channels have positive effect on human capital costs. Lastly, we show that firms adjust their investment policy based on labor intensity. Our results are robust after accounting for the endogeneity concerns. Overall, our research contributes to the nascent but growing literature on the impact of human capital on firm decisions.
Foreign Corporate Ownership and Dividends

This paper investigates the relatively unexplored relationship between dividends and ownership structure in an emerging market setting. Using a unique panel dataset of foreign ownership and firm attributes of listed Korean firms, we first characterize foreign ownership after the full capital market liberalization in 1998. Foreign investors in Korea tend to overweight larger and profitable firms with large export sales and underweight highly leveraged firms with low market-to-book ratio. Then we explore the effects of the rise in foreign ownership on dividend policies in Korea. Firms make higher dividend payouts as the shareholdings of foreigners increase. This result is consistent with the agency theory view of dividends, i.e. dividends can substitute for direct monitoring of firms by large external shareholders.
Nutrient Requirements and Optimal Nutrition Branched-Chain Amino Acid Needs in Children with Mild-to-Moderate Chronic Cholestatic Liver Disease 1 , 2

Protein-energy malnutrition is prevalent in children with chronic cholestatic liver disease. Supplementation of branched-chain amino acids (BCAA) in infants and children with chronic liver disease has been associated with significant improvement in growth and nitrogen balance, suggesting that BCAA requirements are increased in chronic liver disease. The goal of the present study was to determine the total BCAA requirement in children with mild-to-moderate chronic cholestatic (MCC) liver disease using indicator amino acid oxidation (IAAO). Total BCAA requirements were determined in 6 children (6.3 6 3.7 y, mean 6 SD) with MCC liver disease. Children were randomly assigned to receive 7 graded intakes of total BCAA. Individual BCAA in the test diet were provided in the same proportions as those present in egg protein to minimize the potential interactive effects of individual BCAA on assessment of requirement. The total BCAA requirement was determined by measuring the oxidation of L-[1-C] Phe to CO2 [F CO2 in mmol/(kg h)], after a primed, continuous oral administration of the tracer and using a 2-phase linear regression crossover regression analysis. The estimated mean requirement and the upper limit of the 95% CI for total BCAA establishing using the IAAO in children with MCC liver disease were 209 and 272 mg/(kg d), respectively. Total BCAA estimated average requirements using the IAAO were significantly higher than mean requirements established previously for healthy children (P , 0.05). J. Nutr. 136: 133–139, 2006.
NAÏVE BAYES CLASSIFIER AND FUZZY LOGIC SYSTEM FOR COMPUTER – AIDED DETECTION AND CLASSIFICATION OF MAMMAMOGRAPHIC ABNORMALITIES

Breast cancer has been one of the major causes of death among women since the last ten years and it has become an emergency for the healthcare systems of industrialized nations. This disease became the most common cancer among women. Today, detecting breast cancer at its early stage is the primary factor that will increase the chances of survival and will provide more options for treatment. Because of this, the proponent develops a computer – aided detection and classification system for mammographic abnormalities. These abnormalities are limited only with microcalcification and masses. These abnormalities are classified as to benign or malignant.The system is divided into three modules: (1) detection of microcalcification, (2) classification of microcalcification and (3) classification of masses. The proponent used a Naïve Bayes Classifier in detecting microcalcification and Fuzzy Logic System for classification of the severity of abnormalities. The data used were obtained from the Mammographic Image Analysis Society (MIAS) database.
Brand experimental value versus brand functional value: which matters more for the brand?

Purpose – The purpose of this study is to analyze the relative higher impact of brand experiential value over brand functional value in generating brand equity, consumer–brand identification and positive word-of-mouth (WOM). It also analyzes whether the impact of these brand values in building brand outcomes depends on consumers’ age. Design/methodology/approach – Information was collected from a sample of 332 consumers by personal interviews. Respondents provide information about their consumption experiences with a specific brand from a stated list of 14 experiential and non-experiential brands. Findings – Results suggest that the effect of brand experiential value on brand equity and consumer-brand identification was higher than that of brand functional value. By contrast, positive WOM was more influenced by brand functional value. Furthermore, the results also confirm that as consumers age, brand experiential value exhibits a significant higher effect than brand functional value on brand outcomes. Res.
Associations of Forest Cover, Fragment Area, and Connectivity with Neotropical Understory Bird Species Richness and Abundance

Theoretical and empirical studies demonstrate that the total amount of forest and the size and connectivity of fragments have nonlinear effects on species survival. We tested how habitat amount and configuration affect understory bird species richness and abundance. We used mist nets (almost 34,000 net hours) to sample birds in 53 Atlantic Forest fragments in southeastern Brazil. Fragments were distributed among 3 10,800‐ha landscapes. The remaining forest in these landscapes was below (10% forest cover), similar to (30%), and above (50%) the theoretical fragmentation threshold (approximately 30%) below which the effects of fragmentation should be intensified. Species‐richness estimates were significantly higher (F= 3715, p = 0.00) where 50% of the forest remained, which suggests a species occurrence threshold of 30–50% forest, which is higher than usually occurs (<30%). Relations between forest cover and species richness differed depending on species sensitivity to forest conversion and fragmentation. For less sensitive species, species richness decreased as forest cover increased, whereas for highly sensitive species the opposite occurred. For sensitive species, species richness and the amount of forest cover were positively related, particularly when forest cover was 30–50%. Fragment size and connectivity were related to species richness and abundance in all landscapes, not just below the 30% threshold. Where 10% of the forest remained, fragment size was more related to species richness and abundance than connectivity. However, the relation between connectivity and species richness and abundance was stronger where 30% of the landscape was forested. Where 50% of the landscape was forested, fragment size and connectivity were both related to species richness and abundance. Our results demonstrated a rapid loss of species at relatively high levels of forest cover (30–50%). Highly sensitive species were 3‐4 times more common above the 30–50% threshold than below it; however, our results do not support a unique fragmentation threshold.
Prevocational medical training in Australia: where does it need to go?

The workplace remains the most important learning environment for junior doctors in their postgraduate years. There is no national curriculum to guide the education of prevocational doctors. The apprenticeship model is under threat, and is not sustainable in the future without significant changes to the system. Supervision is crucial for junior doctors’ learning and for safe, quality patient care.
Rise and fall of KPC-producing Klebsiella pneumoniae in New York City.

OBJECTIVES The study objective was to examine the epidemiological trends of KPC-producing Klebsiella pneumoniae in New York City medical centres. PATIENTS AND METHODS Single patient isolates of K. pneumoniae were collected from nine medical centres in New York City during a 3 month period from 2013 to 2014. Isolates were tested for the presence of blaKPC. Results were compared with similar surveillance studies conducted in 2006 and 2009. Infection control data, including utilization of medical devices, were analysed at a subset of hospitals. RESULTS There was a progressive decline in the percentage of K. pneumoniae harbouring blaKPC from 2006 to 2013-14. For the nine hospitals that participated in all three surveillance studies, the percentages of isolates with blaKPC fell from 36% in 2006 to 25% in 2009 to 13% in 2013-14. Seven of the nine hospitals had marked declines in isolates with blaKPC, while two hospitals continued to struggle with this pathogen. These two hospitals were smaller and had longer lengths of patient stay. Device utilization rates were obtained from two hospitals that successfully controlled the spread of KPC-producing K. pneumoniae; both had ∼20%-25% reduction in the usage of urinary catheters. Changes in antibiotic usage at one hospital could not explain the decline in these pathogens. CONCLUSIONS Over the past decade there has been a steady decline in KPC-producing K. pneumoniae in most New York City hospitals. The reason for the decline is probably multifactorial, involving a reduction in device (catheter) utilization and possibly an improvement in infection control practices.
The rhp6+ gene of Schizosaccharomyces pombe: a structural and functional homolog of the RAD6 gene from the distantly related yeast Saccharomyces cerevisiae.

The RAD6 gene of Saccharomyces cerevisiae encodes a ubiquitin conjugating enzyme and is required for DNA repair, DNA‐damage‐induced mutagenesis and sporulation. Here, we show that RAD6 and the rhp6+ gene from the distantly related yeast Schizosaccharomyces pombe share a high degree of structural and functional homology. The predominantly acidic carboxyl‐terminal 21 amino acids present in the RAD6 protein are absent in the rhp6(+)‐encoded protein; otherwise, the two proteins are very similar, with 77% identical residues. Like rad6, null mutations of the rhp6+ gene confer a defect in DNA repair, UV mutagenesis and sporulation, and the RAD6 and rhp6+ genes can functionally substitute for one another. These observations suggest that functional interactions between RAD6 (rhp6+) protein and other components of the DNA repair complex have been conserved among eukaryotes.
Internal market orientation and market-oriented behaviours

Purpose: The purpose of this empirical paper is to investigate internal marketing from a behavioural perspective. The impact of internal marketing behaviours, operationalised as an internal market orientation (IMO), on employees’ marketing and other in-role behaviours (IRB) were examined. ---------- Design/methodology/approach: Survey data measuring IMO, market orientation and a range of constructs relevant to the nomological network in which they are embedded were collected from the UK retail managers. These were tested to establish their psychometric properties and the conceptual model was analysed using structural equations modelling, employing a partial least squares methodology. ---------- Findings: IMO has positive consequences for employees’ market-oriented and other IRB. These, in turn, influence marketing success. Research limitations/implications – The paper provides empirical support for the long-held assumption that internal and external marketing are related and that organisations should balance their external focus with some attention to employees. Future research could measure the attitudes and behaviours of managers, employees and customers directly and explore the relationships between them. ---------- Practical implications: Firm must ensure that they do not put the needs of their employees second to those of managers and shareholders; managers must develop their listening skills and organisations must become more responsive to the needs of their employees. ---------- Originality/value: The paper contributes to the scarce body of empirical support for the role of internal marketing in services organisations. For researchers, this paper legitimises the study of internal marketing as a route to external market success; for managers, the study provides quantifiable evidence that focusing on employees’ wants and needs impacts their behaviours towards the market.
Simulation of Flying Height and Response Time of Thermal Flying Height Control Sliders With Thermal Insulators

Thermal flying height control (TFC) has recently been implemented in magnetic recording disk drives to reduce the flying height at the read/write element of magnetic recording sliders. This paper investigates the flying height and response time of TFC sliders with single and dual TFC heaters and thermal insulators. Simulation results show that the presence of a thermal insulator has little effect on the response time of thermal protrusions. In addition, the effect of the dimensions of a TFC heater on the flying height and thermal response time is important. For a given heater power, the dual TFC heater design with thermal insulators can provide a very flexible control over flying height and response time of TFC sliders.
Propagation of Strain L (Earle) Cells in Agitated Fluid Suspension Cultures.∗

Summary The agitated culture has been used in studying the growth cycle of strain L (Earle) mouse fibroblasts. From data available, it is seen that mammalian cells growing in vitro display a growth pattern quite similar to that of other microbiological populations. Some points which have been studied and can now be evaluated are the following: 1) the lag period for these cells appeared to be eliminated completely when log-phase cells were used as inoculum in media equilibrated to pH 7,2) growth rate appeared to be independent of the inoculum size and also independent of serum concentration, 3) generation time for these connective tissue cells. under conditions studied, was approximately 40 hours: 2 generations could usually be observed in these cultures and saturation concentration in some instances reached 2,000.000 cells per ml, 4) steady-state cultivation of tissue cells has been approached. The results indicated that populations could be maintained in such a manner, and this problem will be investigated.
Velamentous cord insertion caused by oblique implantation after in vitro fertilization and embryo transfer

We present a case of a 36‐year‐old pregnant female after intracytoplasmic sperm injection. Ultrasonographic examination at 8 weeks' gestation revealed umbilical cord insertion with a viable fetus located on the septum membrane of dichorionic twin pregnancy near the anterior wall, while the other fetus was observed to have vanished. Next, this umbilical cord was seen to connect to the anterior wall and the placenta developed on the posterior wall later in the pregnancy. As a result, velamentous cord insertion with long membranous umbilical vessels developed at the time of delivery. The present case indicates that the assessment of the cord insertion site during the early gestation period is very important to predict any abnormality of the cord insertion site at the time of delivery. Furthermore, this case is valuable to understand the pathophysiological development of the placenta and velamentous cord insertion.