Miracle-dz/UniFAR-FTUs huggingface dataset:
The implied cost of capital of government’s claim and the present value of tax shields: A numerical example

This paper provides a numerical example of how to calculate the cost of capital of government’s claim (r g ) and the present value of tax shields. Schauten and Tans (2006) show for the models used in Myers (1974), Miles and Ezzell (1980) and Harris and Pringle (1985), that the present value of tax shields is equal to the difference between the present value of the expected taxes paid by the unlevered firm and the levered firm, with each of the models’ implied r g as discount rate. We discuss a numerical example using the valuation framework by Schauten and Tans (2006) and give a logic explanation for the low implied r g s of Miles and Ezzell’s and Harris and Pringle’s model.
The Effect of Non-financial Performance Measurement System on Firm Performance

Non-financial performance measurement systems have emerged as a results of the growing use of modern manufacturing practices where it is able to improve crucial activities for performance improvement. This research examines the effect of the NFPMSs on firm performance within Malaysian manufacturing firms using a survey questionnaire. Based on 118 useable questionnaires, the results demonstrate that there are high extent of use of NFPMSs related to internal efficiency, product development & growth and corporate social responsibility. Furthermore the data provide support as to the effect of NFPMSs on firm performance within a manufacturing environment. Therefore the finding ascertains that NFPMSs play significant roles in the production and operations environment especially for increasing the performance of the firm. Keywords : Non-financial performance measurement, manufacturing firms, performance JEL Classifications: M1; M11
Globalization effects or a growing cultural divide? a three-year comparative analysis of trust predictors in the US and China

In order to affirm the importance of trust building in public relations research, this study explores the predictive role of demographics, political ideology, and related variables in building public trust in business, government, and non-governmental organizations (NGOs). This work uses large-scale survey data from the top two countries based on GDP ranking: the United States (US) and China. The longitudinal comparison of the period 2011, 2012, and 2013 revealed both similar and dissimilar trust patterns between the two countries. NGO trust patterns became increasingly different over the three years analyzed, government trust patterns became increasingly similar, and business trust patterns remained relatively constant. The results of the aggregated regression analysis further identified the shifting predictive power of political ideology and the influence of several other factors on public trust in business, government, and NGOs. The implications of the findings for public relations theory and practice are discussed.
A sampling and metagenomic sequencing-based methodology for monitoring antimicrobial resistance in swine herds

Objectives Reliable methods for monitoring antimicrobial resistance (AMR) in livestock and other reservoirs are essential to understand the trends, transmission and importance of agricultural resistance. Quantification of AMR is mostly done using culture-based techniques, but metagenomic read mapping shows promise for quantitative resistance monitoring. Methods We evaluated the ability of: (i) MIC determination for Escherichia coli; (ii) cfu counting of E. coli; (iii) cfu counting of aerobic bacteria; and (iv) metagenomic shotgun sequencing to predict expected tetracycline resistance based on known antimicrobial consumption in 10 Danish integrated slaughter pig herds. In addition, we evaluated whether fresh or manure floor samples constitute suitable proxies for intestinal sampling, using cfu counting, qPCR and metagenomic shotgun sequencing. Results Metagenomic read-mapping outperformed cultivation-based techniques in terms of predicting expected tetracycline resistance based on antimicrobial consumption. Our metagenomic approach had sufficient resolution to detect antimicrobial-induced changes to individual resistance gene abundances. Pen floor manure samples were found to represent rectal samples well when analysed using metagenomics, as they contain the same DNA with the exception of a few contaminating taxa that proliferate in the extraintestinal environment. Conclusions We present a workflow, from sampling to interpretation, showing how resistance monitoring can be carried out in swine herds using a metagenomic approach. We propose metagenomic sequencing should be part of routine livestock resistance monitoring programmes and potentially of integrated One Health monitoring in all reservoirs.
Optic disc, cup and neuroretinal rim size, configuration and correlations in normal eyes.

Four hundred and fifty-seven unselected normal human optic nerve heads of 319 subjects (163 men, 156 women, mean age 42.7 +/- 19.6 years) were evaluated by magnification-corrected morphometry of optic disc photographs. Mean optic disc surface measured 2.69 +/- 0.70 mm2 (0.80-5.54 mm2), mean diameter horizontally 1.76 +/- 0.31 mm (0.91-2.61 mm), and vertically 1.92 +/- 0.29 mm (0.96-2.91 mm). The form was slightly vertically oval. Optic cup area averaged 0.72 +/- 0.70 (0.00-3.41 mm2), mean horizontal cup diameter 0.83 +/- 0.58 mm (0.00-2.08 mm) and mean vertical diameter 0.77 +/- 0.55 mm (0.00-2.13 mm). The cup was significantly (P less than 0.0001) larger in discs with steep "punched-out" cups (1.37 +/- 0.62 mm2) compared to discs having cups with temporal flat slopes (0.59 +/- 0.39 mm2). Neuroretinal rim area ranged from 0.80 to 4.66 mm2 (mean 1.97 +/- 0.50 mm2), and was significantly correlated (P less than 0.00001) to the optic disc area. It was broadest in the inferior optic disc region (P less than 0.001), followed by the superior, nasal and temporal (P less than 0.001) regions. Horizontal cup/disc ratio (mean 0.39 +/- 0.28, minimum 0.00, maximum 0.87) was larger in 426 (93.2%) optic discs than the vertical one (mean 0.34 +/- 0.25, minimum 0.00, maximum 0.85). Concerning optic disc area, side differences of 0.10 mm2 or less were detected in 28%, of 0.2 mm2 or less in 46% and of 0.50 mm2 or less in 80% (cumulative frequencies). Concerning neuroretinal rim area, side differences of 0.10 mm2 or less were found in 31%, of 0.20 mm2 or less in 52% and of 0.50 mm2 or less in 84%. (ABSTRACT TRUNCATED AT 250 WORDS)
[Analysis of polio antibody levels in healthy population in Beijing in 2007].

OBJECTIVE To investigate the poliomyelitis antibody level in healthy people in Beijing. METHODS 10 age groups (0, 1 to 4, 5 to 9, 10 to 14, 15 to 19, 20 to 24, 25 to 29, 30 to 34, 35 to 39, and > or = 40) were sampled by the Multi-stage stratified sampling method in 7 districts in Beijing, and 1552 sera from healthy population were collected. The poliomyelitis antibody was determined with microcell neutralization method. RESULTS The neutralized antibody-positive rate for polio I, II, III were 97.04%, 97.29% and 91.04% respectively, the geometric mean titers (GMT) were 1:70.05, 1:54.60, and 1:31.83 respectively. A trend of decreasing was observed in the GMTs with increasing age and years after immunization. There were no significant differences in antibody levels between different gender, residents or regions. The results of multiple-factors analysis showed that the GMTs were significantly associated with age and the years after immunization. CONCLUSION A stable immunization barrier has been established in healthy population in Beijing.
Impaired behavior on real-world tasks following damage to the ventromedial prefrontal cortex

Patients with damage to the ventromedial prefrontal cortices (VMPC) commonly manifest blatant behavioral navigation defects in the real world, but it has been difficult to measure these impairments in the clinic or laboratory. Using a set of “strategy application” tasks, which were designed by Shallice and Burgess (1991) to be ecologically valid for detecting executive dysfunction, we investigated the hypothesis that VMPC damage would be associated with defective performance on such tasks, whereas damage outside the VMPC region would not. A group of 9 patients with bilateral VMPC damage was contrasted with comparison groups of participants with (a) prefrontal brain damage outside the VMPC region (n = 8); (b) nonprefrontal brain damage (n = 17); and (c) no brain damage (n = 20). We found support for the hypothesis: VMPC patients had more impaired performances on the strategy application tasks, especially on a Multiple Errands Test that required patients to execute a series of unstructured tasks in a real-world setting (shopping mall). The results are consistent with the notion that efficacious behavioral navigation is dependent on the VMPC region. However, the strategy application tasks were relatively time consuming and effortful, and their diagnostic yield over and above conventional executive functioning tests may not be sufficient to warrant their inclusion in standard clinical assessment.
The effect of audit committee characteristics on compliance with IFRS for related party disclosures: Evidence from South Africa

Purpose - The purpose of this paper is to examine the effect of audit committee (AC) characteristics (size, independence, the number of meetings and expertise) on compliance with International Financial Reporting Standards (IFRS) for related party disclosures (CRPD) in the South African context. Design/methodology/approach - This paper is based on an analysis of the consolidated financial statements of 120 non-financial firms listed on the Johannesburg Stock Exchange (JSE) for the period 2012 to 2014. Panel regressions have been used. Findings - The findings of this paper reveal that CRPD is positively influenced by AC independence. However, AC size and the number of AC meetings do not affect CRPD. Regarding expertise, the authors find that there is a positive and significant relationship between CRPD and have combined industry expertise with accounting and financial expertise. However, while accounting expertise by itself is associated with CPRD, industry expertise by itself is not associated with CRPD. Originality/value - To the best of the authors’ knowledge, there are no empirical studies that have addressed the effect of AC characteristics on compliance with IFRS for CRPD.
Proton-pump inhibitor-responsive esophageal eosinophilia

Purpose of review Proton-pump inhibitor-responsive esophageal eosinophilia (PPI-REE) refers to patients showing symptoms and histological findings suggestive of eosinophilic esophagitis (EoE) who achieve complete remission on PPI therapy. This article aims to review evolving evidence on this novel phenotype over the last year. Recent findings Several prospective series have reported consistent rates of PPI-REE (30–40%) in adults with suspected EoE. At baseline, PPI-REE and EoE have been shown to be indistinguishable upon clinical, endoscopic, and molecular characteristics [eotaxin-3, interleukin (IL-5), and IL-13 expression]. PPI therapy partially restores esophageal mucosal integrity in PPI-REE, but not in EoE. Anti-inflammatory effects of PPI therapy, independent of acid suppression, have been confirmed in EoE and gastroesophageal reflux disease cell cultures. PPI therapy in vivo downregulates Th2 cytokines in PPI-REE patients, in a similar fashion to that seen in steroid-responsive EoE. Summary PPI-REE has emerged as a common clinical phenotype. PPI-REE and EoE remain largely indistinguishable, suggesting that they might be the same disease at baseline. While PPI therapy has been demonstrated to partially restore epithelial integrity in PPI-REE, in-vitro and in-vivo studies suggest that the anti-inflammatory effects of PPI therapy may be responsible for this restoration through inhibition of the Th2-allergic pathway rather than only acid suppression.
Understanding repurchase intention of Airbnb consumers: perceived authenticity, electronic word-of-mouth, and price sensitivity

ABSTRACT The purpose of this paper is to extend the research on consumer repurchase intention, perceived value, and perceived risk into the realm of the peer-to-peer economy, specifically in the context of Airbnb. A total of 395 surveys were collected in Canada and the United States. The results showed that perceived risk negatively impacts Airbnb consumers’ perceived value and repurchase intention while perceived value positively enhances their repurchase intention. Interestingly, price sensitivity was found not to reduce customers’ perceived risk but can improve their perceived value and positively influences them to repurchase the Airbnb products. Perceived authenticity was found to have a significant effect in reducing Airbnb consumers’ perceived risk and positively influencing their perceived value. Electronic word-of-mouth has a positive effect on repurchase intention as well as perceived value whereas it negatively affects perceived risk. Theoretical and managerial implications are discussed and future study directions are offered.
Assessment of endothelial dysfunction in patients with impaired glucose tolerance during a cold pressor test

The objective of this study is to explore changes in microvascular tone during a contralateral cold pressor test and to compare the results obtained in healthy subjects and in patients with impaired glucose tolerance (IGT) and type 2 diabetes. Low-amplitude fluctuations of skin temperature in the appropriate frequency ranges were used as a characteristic for the mechanism for vascular tone regulation. In total, 13 adults with type 2 diabetes aged 40–67 years and 18 adults with IGT aged 31–60 years participated in this pilot study. The control group included 12 healthy men and women aged 39–60 years. The response to the cold pressor test in patients with type 2 diabetes and with IGT differs essentially from that of healthy subjects in the endothelial frequency range. Endothelial dysfunction occurs in the preclinical stage of diabetes and manifests, in particular, as a disturbance of the endothelial part of vascular tone regulation.
Low Inflation in the United States: A Summary of Recent Research

Inflation in the United States has been running at low levels. Over the five years ending in December 2014, the percent change in the Consumer Price Index (CPI), at 8.8 percent (or 1.7 percent at an annual rate), was the lowest rate of price increase seen in the United States in half a century.
Toward Sustainable Livelihoods: Investigating the Drivers of Purchase Behavior for Green Products

Green consumption involves comprehensive concerns that address the broad scope of sustainability, ecosystem balance, profit-generation and people. Identifying the factors that influence consumers' purchase behavior enables manufacturers to understand consumers' decision-making processes and can help them develop more environmentally beneficial products. However, scholars have recently found that a gap exists between environmental concern and consumers' actual purchase behavior. The purpose of this paper is to use cognitive behavior theory to investigate the drivers of green consumption behavior and the missing link in the concern–behavior gap. After collecting 375 valid questionnaires, this study validated the proposed conceptual model using structural equation modeling. The revised model indicates that environmental involvement, informational utility, green advertising skepticism and green trust are antecedent variables of consumer attitudes toward green products. Additionally, this study also provides a possible explanation of and remedies for the concern–behavior gap. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Treatment of gastroparesis: a multidisciplinary clinical review

Abstract This clinical review on the treatment of patients with gastroparesis is a consensus document developed by the American Motility Society Task Force on Gastroparesis. It is a multidisciplinary effort with input from gastroenterologists and other specialists who are involved in the care of patients with gastroparesis. To provide practical guidelines for treatment, this document covers results of published research studies in the literature and areas developed by consensus agreement where clinical research trials remain lacking in the field of gastroparesis.
1,3-Di(2-[5-3H]tolyl)guanidine: a selective ligand that labels sigma-type receptors for psychotomimetic opiates and antipsychotic drugs.

Brain sigma-type receptors are thought to mediate hallucinogenic effects of certain benzomorphan opiates in humans. The biochemical characterization of sigma receptors has been difficult because of the lack of potent and selective ligands. We report here the synthesis and characterization of a tritiated, symmetrically substituted guanidine derivative, 1,3-di(2-[5-3H]tolyl)guanidine ([3H]Tol2Gdn), that binds with high affinity to a single population of binding sites in guinea pig brain membrane preparations. The [3H]Tol2Gdn binding site displays stereoselectivity for dextrorotatory optical isomers of benzomorphan opiates known to have sigma-type behavioral effects. Furthermore, the [3H]Tol2Gdn binding site has a high affinity for haloperidol and for phenothiazine antipsychotics, which have antihallucinatory properties in humans. The drug-selectivity profile of [3H]Tol2Gdn binding closely correlates with the drug-selectivity profile of tritiated (+)-3-(3-hydroxyphenyl)-N-(1-propyl)piperidine [+)-[3H]3-PPP) binding to guinea pig brain membrane receptors. (+)-[3H]3-PPP has been proposed to be a selective sigma-receptor ligand [Largent, B. L. , Gundlach, A. L. & Snyder, S. H. (1984) Proc. Natl. Acad. Sci. USA 82, 4983-4987]. Receptor autoradiography using [3H]Tol2Gdn on slide-mounted rat and guinea pig brain sections reveals a heterogeneous distribution pattern of enriched binding in limbic and sensorimotor structures of the brain. These results indicate that [3H]Tol2Gdn is a selective ligand for the sigma-site. Availability of this sigma-receptor probe should greatly facilitate the physiological, biochemical, and pharmacological characterization of sigma receptors in brain.
Chloride Channel ClC-2 is a Key Factor in the Development of DSS-induced Murine Colitis

Background:Previously, it was shown that the chloride channel ClC-2 modulates intestinal tight junction (TJ) barrier function. The aim of the present study was to investigate the role of ClC-2 in epithelial barrier function and recovery in the event of epithelial injury. Methods:The role of ClC-2 was investigated in TJ barrier function in dextran sodium sulfate (DSS)-induced colitis in ClC-2 knockout mice and ClC-2 knockdown intestinal Caco-2 cells. Barrier function was measured electrophysiologically and by transepithelial mannitol fluxes. Selected TJ and associated proteins were Western blotted, cytokines were measured using quantitative PCR, and human colonic biopsies were examined with immunohistochemistry. Results:ClC-2−/− mice had a higher disease activity index, higher histological scores, and increased paracellular permeability compared with wild-type mice when treated with DSS. DSS-treated ClC-2−/− mice had increased claudin-2 expression, greater loss of occludin in the membrane, increased association of occludin with caveolin-1, and significantly increased tumor necrosis factor-&agr; and interleukin-1&bgr; messenger RNA. ClC-2 knockdown in human intestinal Caco-2 cells resulted in a greater loss of epithelial resistance in the event of epithelial injury. The restoration of colonic barrier function after DSS colitis was delayed in ClC-2−/− mice. In human colonic biopsies, the protein and messenger RNA expression of ClC-2 was found to be reduced in patients with ulcerative colitis. Conclusions:ClC-2 plays a critical role in experimental colitis in that its absence increases disease activity, reduces barrier function and recovery, and perturbs TJs. Furthermore, ClC-2 expression is markedly reduced in the colon of human patients with ulcerative colitis.
The palliative care knowledge test: reliability and validity of an instrument to measure palliative care knowledge among health professionals

Development of palliative care educational programmes continues in Japan. An instrument to evaluate a wider range of palliative care knowledge among general physicians and nurses is needed. However, such an instrument does not currently exist. The aim of this study was to develop an assessment to measure the efficacy of palliative care educational programmes. The questionnaire survey was validated with a group of 940 nurses at two facilities. The response rate was 85 % (n = 797). This study used psychometric methods such as item response theory and intraclass correlation coefficients. Ultimately, 20 items in 5 domains including ‘philosophy’, ‘pain’, ‘dyspnoea’, ‘psychiatric problems’ and ‘gastrointestinal problems’ were selected. For these items, the intraclass correlation was 0.88 overall and 0.61—0.82 in each domain; the Kuder-Richardson formula 20 in internal consistency was 0.81. Validity and reliability of the instrument were established. This tool is designed to evaluate a wider range of palliative care knowledge than currently available assessments and can be used for general physicians and nurses. The evaluation of educational programmes and the clarification of actual knowledge acquired are possible using this instrument.
Lower Bound Beliefs and Long-Term Interest Rates

We study the transmission of changes in the believed location of the lower bound to longterm interest rates since the introduction of negative interest rate policies. The expectations hypothesis of the term structure combined with a lower bound on policy rates suggests that the transmission of policy rate changes to long-term interest rates is reduced when policy rates approach this lower bound. We show that if market participants revise downward the believed location of the lower bound, this may reduce long-term yields and increase transmission. A cross-country event study suggests that such effects have been empirically relevant during the recent negative interest rate episode.
The type of metastasis is a prognostic factor in disseminated cervical cancer.

OBJECTIVE THE OBJECTIVES OF THIS STUDY WERE TWOFOLD: to verify whether the type of metastasis (lymphatic vs. hematogenous) is a prognostic factor, and to identify molecular markers associated with survival in patients with disseminated cervical cancer. METHODS Between April 1997 and May 2008, 30 patients with disseminated cervical cancer who had supraclavicular lymph node (N=13) or hematogenous metastases (N=17) were initially treated at our institute. We reviewed medical records to extract clinicopathologic variables. For 17 patients with available pathological specimens, we evaluated the association of immunohistochemical staining for metalloproteinase (MMP)-2, vascular endothelial growth factor (VEGF)-A, and laminin V gamma (LAMC)-2 with survival and clinicopathologic variables via a log-rank test and Cox regression analysis. RESULTS Patients who had only lymphatic metastasis (odds ratio [OR], 5.3; 95% confidence interval [CI], 1.4 to 19.5) or completed initial treatment (OR, 3.2; 95% CI, 1.1 to 9.9) showed better survival than patients who did not, but none of the molecular markers were associated with survival. Out of 13 patients with only lymphatic metastasis, three patients who had received volume-directed radiation with concurrent chemotherapy had a long-term survival of over two years. However, patients with hematogenous metastasis showed extremely poor prognosis. CONCLUSION The type of metastasis and completion of initial treatment were associated with prolonged survival in patients with disseminated cervical cancer, and over 20% of patients with lymphatic metastasis were salvaged with volume-directed radiation with concurrent chemotherapy. None of the molecular markers were associated with survival in patients with disseminated cervical cancer.