Miracle-dz/UniFAR-FTUs huggingface dataset:
A tough pill to swallow

Purpose – The purpose of this paper is to investigate the impacts of voluntary Occupational Health and Safety Management System (OHSMS) certification (i.e. OHSAS 18001) on fashion and textiles‐related companies’ financial performance.Design/methodology/approach – From all US‐listed fashion and textiles‐related companies, 44 companies that obtained OHSAS 18001 certification were used as samples. A long‐horizon event study was conducted to estimate the sample companies’ abnormal changes of sales and return‐on‐assets (ROA) over non‐OHSAS 18001 adopters in the same industry.Findings – The authors found that OHSAS 18001 adoption has a positive impact on fashion and textiles‐related company’s sales performance. Nevertheless, the OHSAS 18001 adoption has a negative impact on the company's ROA performance.Originality/value – Because of the increasing fashion customers’ attention on the occupational health and safety (OHS) issues on personal goods, such as fashion, apparel and beauty products, major fashion brands.
Overnight Inventory Strategy of Day-Traders: An Empirical Study from the Korea Stock Exchange

Using a unique intraday trade and quote data set of the Korea Stock Exchange which includes customized symbols identifying individual accounts for January 2006 to December 2006, we investigate the overnight inventory levels of day-traders to determine the factors that affect their overnight positions and whether they have information on future stock price movements. We find strong evidence that the overnight inventory levels of day-traders co-move within groups, which implies that some information content exists in their overnight positions. More specifically, the overnight inventory levels of foreign day-traders are likely to capture positive future stock movements, supporting the findings in the existing literature that indicate that foreign investors are informed traders. We also find that foreign day-traders tend to hold overnight inventories if the stock price moves upward during a trading day, suggesting that foreign day-traders are momentum traders on a very short investment horizon. In contrast, domestic individual and institutional day-traders tend to maintain their losing day positions, supporting the disposition effect hypothesis. We also find that foreign day-traders consider currency movements in their decisions on overnight positions and benefit from appreciation in the KRW by holding Korean stocks overnight, whereas domestic day-traders do not.
Maternal corticosterone regulates nutrient allocation to fetal growth in mice

• Stress during pregnancy leads to fetal growth restriction. • Natural glucocorticoids, such as corticosterone, are elevated by maternal stress and, hence, may mediate the effects of stress on fetal growth. • This study shows that increasing corticosterone levels in pregnant mice limits fetal growth by reducing the amino acid supply and density of blood vessels in the placenta. • The findings suggest that excess corticosterone may act to defend maternal resources during times of stress by constraining the placental allocation of nutrients to the fetus. • The results also provide a potential mechanism by which stresses during pregnancy can program intrauterine growth and development with consequences in later life.
Accounting Estimates, Uncertainty Aversion and Investment Horizon

Fair value estimates in accounting often reveal bad news, measured with varying degrees of uncertainty. However, it is unclear how investors interpret greater uncertainty about bad news. On one hand, investors may place less weight on bad news as uncertainty increases; on the other, investors may be more likely to view bad news as the “tip of the iceberg” as uncertainty increases. I conduct two experiments to test how investors react to uncertainty in fair value estimates that reveal bad news, and whether such reactions vary with investment horizon. I find that investors react more negatively to bad news as uncertainty increases, and that this negative reaction is stronger for short-horizon investors. I also find that at least part of the difference between short and long-horizon investors’ reactions to uncertainty results from the unintended influence of horizon-induced mindset rather than from economic reasoning. I discuss implications for managers, investors, and researchers.
Financial Management Practices of Small Firms in Nigeria: Emerging Tasks for the Accountant

The exploratory research design was adopted to determine whether the financial management practices of small firms in Nigeria impacted on their profitability, growth and survival. Five independent variables (accounting systems, financial management information, working capital management, budgeting practices and managerial planning) were used in the evaluation which was restricted to six small firms. Results indicate that two financial information variables (accounting system and financial management information) alone dominate the risk perception of fund providers. As a result, small firms find it difficult to source adequate funds for business operations. The study also reveals that the five independent variables have significant impact on the survival, growth and profitability of small firms. SME firms are therefore advised to employ the services of qualified accountants in order to upgrade their financial management practices to enhance their overall performance. Key words: Financial management, Small firms, Accountant, Performance and Nigeria economic development.
The precision of the panoramic mandibular index.

OBJECTIVES This study evaluates the precision of the panoramic mandibular index (PMI). MATERIALS AND METHODS Measurements were made by two observers on both of the left and right sides of the mandible on the radiographs taken from 41 young individuals and the inferior and superior PMI were calculated. Two weeks later the same observers repeated their measurements to assess intrarater reliability. Paired t-test, Pearson correlation coefficients and precision values were calculated to assess levels of association. RESULTS There was a significant difference between the first rater's first and second measurements (intrarater repeatability) for both the inferior and superior PMI, while no significant difference was observed for the second rater. The intrarater and inter-rater precision values for the inferior PMI were calculated as 0.005319 and 0.005594 for the first rater and 0.005663 and 0.005594 for the second, respectively. The intrarater and inter-rater precision values for the superior PMI were similar for both observers, calculated as 0.002558, 0.002766; and 0.003046, 0.002766, respectively. The precision of both inferior and superior indices was not very good, but precision figures for the superior PMI demonstrated consistency almost twice better than those for the inferior PMI for both observers. CONCLUSIONS The precision values for the PMI seem to be sufficient according to the results of this study, but they are still questionable and more studies need to be done on this aspect.
Bronchial obstructive phenotypes in the first year of life among Paris birth cohort infants

As the natural history of respiratory and allergic manifestations is unclear, our ongoing Paris birth cohort study prospectively assesses the onset of these symptoms in early childhood. Data were collected by five questionnaires sent at regular intervals during the first year of life. Partitioning around medoids (PAM) was used to classify infants according to their bronchial obstructive symptoms. A polytomous logistic regression was performed to assess the eventual predictable power of various respiratory events and perinatal factors. Results are given for 2698 infants. Atopic dermatitis occurred in 17.9% of infants. The main respiratory symptoms in infancy were wheeze in the chest (22%), dyspnoea responsible for sleep disturbance (23.7%), nocturnal dry cough (14.5%) and shortness of breath (4.2%). The PAM method identified three groups of infants. Apart from the G0 group of infants mostly asymptomatic, two distinct clinical phenotypes (G1 and G2: 8.7% and 23.5% of total infants respectively) emerged. G2 was defined by severe bronchial obstructive disorders as all cases of dyspnoea with sleep disturbance were included in this group, while all infants assigned in G1 suffered from nocturnal dry cough. G2 group infants had significantly higher rates of respiratory events while a parental history of asthma, symptoms suggestive of rhino‐conjunctivitis and birth season clearly differentiated the G1 group. Finally, G1 and G2 group infants should be closely followed up as they are expected to develop allergic and asthmatic phenotypes, possibly in relation to environmental and behavioural risk factors.
STUDIES ON THYMINE‐DERIVED UV PHOTOPRODUCTS IN DNA—I. FORMATION AND BIOLOGICAL ROLE OF PYRIMIDINE ADDUCTS IN DNA

Abstract— Pyrimidine (Pyr) adducts constitute a significant fraction of the photoproducts formed in DNA exposed to far UV light. The primary and secondary DNA structure affects the rate of Pyr adduct formation; for example, it increases with decreasing (Ade + Thy)/(Gua + Cyt) of the DNA and with increasing dehydration, and it is greater in double‐stranded than in single‐stranded DNA. Pyrimidine adducts do not appear to be involved in inter‐strand cross‐links, and 313 nm‐induced photolysis of Pyr adducts does not cause strand breakage. The action spectrum for Pyr adduct formation is qualitatively similar to that for Pyr < > Pyr formation; the calculated quantum yields for its formation is essentially wavelength independent over the range 254 nm to 280 nm, but decreased somewhat at shorter wavelengths (240 nm). The biological role of Pyr adducts is still not clear. The data suggest that either Pyr adducts and their photolysis products are not lethal, or that both are lethal but can be repaired under certain conditions.
Perceptions of Surfboard Riders Regarding the Need for Protective Headgear

Abstract Objective. —To examine the use of protective headgear by surfers, their perceptions of its usefulness, and barriers to its use. Methods. —A researcher-administered questionnaire was used to undertake a cross-sectional survey of 646 surfboard riders at 8 popular surfing beaches in Victoria, Australia. The main outcome measures were rate of use of headgear, perceptions of head injury risk relative to a range of other activities, perceptions regarding headgear, and the reasons for not wearing headgear. Results. —Most surfers were men (90.2%), young (mean age 28.2 years), and experienced (mean years of surfing 11.6). Only 245 (38.0%, 95% CI 34.2–41.9) surfers considered the risk of head injury while surfing as moderate or high, and only 12 (1.9%, 95% CI 1.0–3.3) reported routine use of headgear. The surfers were more likely to believe that there was a higher risk of head injury in other sports and physical activities (P < .001). Although 475 surfers (73.8%, 95% CI 70.2–77.1) thought that surfers who wear headgear are less likely to become injured, 400 (62.1%, 95% CI 58.2–65.9) reported that headgear restricted surfing performance and that they would rather surf without it. The main reasons for not wearing headgear were “no need,” discomfort, claustrophobia, and effects upon the senses and balance. Conclusions. —Although most surfers acknowledge some risk of head injury, headgear is rarely used and barriers to its use are apparent. Research is required to clarify the risk of head injury among surfers and the effectiveness of headgear in reducing injury risk. Until this evidence is available, educational initiatives, improved headgear design, and profile within the surfing culture would be required to increase rates of wearing headgear.
Value-based marketing: marketing strategies for corporate growth and shareholder value

Preface. About the author. PART I: PRINCIPLES OF VALUE CREATION. 1. Marketing and Shareholder Value. Introduction and objectives. Managing in the twenty-first century. Measuring success: shareholder value. Marketing's lost influence. Marketing's new opportunity. The shareholder value principle. Challenges to shareholder value. Accounting-based performance measures. The changing role of marketing. Summary. 2. The Shareholder Value Approach. Introduction and objectives. Principles of valuation. Shareholder value. Economic value added. Financial value drivers. Marketing value drivers. Organisational value drivers. Marketing applications of shareholder value. Limitations of shareholder value analysis. Summary. 3. The Marketing Value Driver. Introduction and objectives. A new definition of marketing. Creating customer value. Building the differential advantage. Building relationships with customers. Implementing relationship marketing. Organisational requirements. The customer-focused organization. Summary. 4. The Growth Imperative. Introduction and objectives. Marketing, growth and shareholder value. Pathways to growth. Developing a growth strategy. Summary. PART II: DEVELOPING HIGH-VALUE STRATEGIES. 5. Strategic Position Assessment. Introduction and objectives. An overview. Assessing the current position. Explaining the current position. Projecting the future of the business. Implications of the strategic position assessment. The value-based plan. Strategic objectives. Summary. 6. Value-Based Marketing Strategy. Introduction and objectives. Why strategic marketing plans? Corporate level planning. Business unit planning. The planning process. Summary. PART III: IMPLEMENTING HIGH-VALUE STRATEGIES. 7. Building Brands. Introduction and objectives. The role of intangible assets. The role of the brand. Brands and shareholder value. How to build brands. Issues in branding. Organising the brand portfolio. Valuing the brand. Summary. 8. Pricing for Value. Introduction and objectives. Price and shareholder value. Pricing principles. Setting the price. Adapting prices to customers and products. Changing the price. Price management. Summary. 9. Value-Based Communications. Introduction and objectives. Communications and shareholder value. Communications and customers. Developing a communications strategy. Allocating across communications channels. Valuing communications strategies. Summary. 10. Value-Based Marketing in the Digital Age. Introduction and objectives. The growth and development of the Internet. Drivers of change in the new economy. Creating value through the web. Implications for marketing strategy. Building the brand on the Internet. Future perspectives. Summary. Glossary. The Advisory Board. Index.
TBK1 Mediates Critical Effects of Measles Virus Nucleocapsid Protein (MVNP) on Pagetic Osteoclast Formation

Paget's disease of bone (PDB) is characterized by abnormal osteoclasts with unique characteristics that include increased sensitivity of osteoclast progenitors to 1,25(OH)2D3, receptor activator of NF‐κB ligand (RANKL), and TNF‐α; increased osteoclast numbers; and increased expression of IL‐6 and several transcription factors. We recently reported that measles virus nucleocapsid protein (MVNP) plays a key role in the development of these abnormal osteoclasts. MVNP can induce the pagetic osteoclast phenotype in vitro and in vivo in TRAP‐MVNP transgenic mice. However, the molecular mechanisms by which MVNP generates pagetic osteoclasts have not been determined. TANK‐binding kinase 1 (TBK1) and IκB kinase‐ϵ (IKKϵ) are IKK family members that complex with MVNP and activate both IRF3 and NF‐κB pathways. MVNP increases the amount of TBK1 protein in bone marrow monocytes (BMM). Interestingly, we found that RANKL increased TBK1 and IKKϵ early in osteoclast differentiation, suggesting a possible role in normal osteoclastogenesis. However, only TBK1 is further increased in osteoclasts formed by TRAP‐MVNP BMM owing to increased TBK1 protein stability. TBK1 overexpression induced IL6 promoter reporter activity, and elevated endogenous IL6 mRNA and p65 NF‐κB, TAF12, and ATF7 proteins in several cell lines. Overexpression of TBK1 was insufficient to induce pagetic osteoclasts from WT BMM but synergized with MVNP to increase pagetic osteoclast formation from TRAP‐MVNP BMM. BX795 inhibition of TBK1 impaired MVNP‐induced IL‐6 expression in both NIH3T3 cells and BMM, and shRNA knockdown of Tbk1 in NIH3T3 cells impaired IL‐6 secretion induced by MVNP and decreased TAF12 and ATF7, factors involved in 1,25(OH)2D3 hypersensitivity of pagetic osteoclasts. Similarly, Tbk1 knockdown in BMM from TRAP‐MVNP and WT mice specifically impaired development of the MVNP‐induced osteoclast pagetic phenotype. These results demonstrate that TBK1 plays a critical role in mediating the effects of MVNP on osteoclast differentiation and on the expression of IL‐6, a key contributor to the pagetic osteoclast phenotype. © 2014 American Society for Bone and Mineral Research.
The Effectiveness of Institutional Investors in Evaluating Analysts

Using 1994-2009 data, we examine whether institutional investors are effective in evaluating analysts. All-American (AA) analysts elected by institutions through voting make buy and sell recommendations with up to 7% higher annualized risk-adjusted returns than other analysts. This performance differential exists both before and after AAs are elected, is not explained by announcement effect, and is not significantly eroded by Reg-FD. The AA status predicts performance in buys beyond other analyst characteristics. In response to labor market movements resulting from regulation changes around 2002-2003, institutional investors reshuffled the AA pool in a way that preserved its performance. Profits from AAs’ recommendations diminish quickly with access delay. We conclude that institutional investors are effective in evaluating analysts and that the AA status at least partially reflects skill. While institutional investors are well positioned to benefit from AAs’ views, other investors have limited ability to do so, consistent with Grossman and Stiglitz (1980).
Early Warning System for Economic and Financial Risks in Kazakhstan

This paper proposes a macro-prudential financial soundness analysis that can be used by most developing and transformation countries with or without crisis experience as well as by developed countries with limited data. The objective is to detect economic and financial sector vulnerability, design appropriate remedial policy responses and undertake preventing actions to address vulnerabilities. The paper also discusses a process for identifying and compiling a set of leading macro-prudential indicators. The system will be tested using a case study referring to Kazakhstan. The main novelty of the study lies in designing composite indicators for the real economy, the banking sector, the overall financial sector and finally the international economic environment of Kazakhstan and in studying the interaction of these composite indicators. An additional innovation is the relatively extensive use of qualitative business survey data to monitor vulnerability or crises; these surveys are data which until now have not been used much in this area of research.
The Ways of Coping Checklist (WCC)

We explore the psychometric properties of the French version of the Ways of Coping Checklist Revised (WCC-R) for a cancer patient sample. The WCC-R was completed by 622 patients and 464 completed the State-Trait Anxiety Inventory (STAI). A confirmatory factor analysis (CFA) on the original factor structure did not fit the data. The sample was randomly divided into two subsamples. Exploratory factor analysis was conducted on one subsample and revealed three factors: ‘Seeking social support’, ‘Problem focused-coping’ and ‘Self-blame and avoidance’, including 21 items. A CFA confirmed this structure in the second subgroup. These scales correlated with the anxiety scores.
Test Results of 52/68 kA Trial HTS Current Leads for ITER

High Temperature Superconductor (HTS) current leads provide the transition of the current transfer system from room temperature to the 4.5 K. For the ITER superconducting magnet system, a total of 60 HTS current leads are required, with a total nominal current capacity of 2.64 MA. By the use of HTS leads significant power savings can be achieved during the operation of the ITER magnet system. Based on the functional specification by the ITER Organization (IO), ASIPP manufactured and tested a first pair of trial HTS current leads for the ITER coils. The cryogenic test of these 68 kA and 52 kA trial HTS leads was performed at ASIPP using the cryoplant and power supplies of the EAST Tokamak. The following paper presents the results of the tests and concludes with a discussion of the design features of the next generation prototype of the ITER HTS leads based on the results of the trial lead tests.
Comparison of the chemopreventive potentials of melatonin and vitamin E plus selenium on 7,12-dimethylbenz[a]anthracene-induced inhibition of mouse liver antioxidant enzymes

Chemoprevention is a rapidly growing area of oncology that is identifying agents with a potentially preventive role in cancer. In this study, it was our goal to compare the chemopreventive effects of vitamin E plus selenium, and melatonin. Forty female mice were divided into four equal groups. The first group served as control. The second group had i.p. injections of 7,12-dimethylbenz[a]anthracene (DMBA) (20 mg/kg body weight) in corn oil for 21 days. The third group had the same procedure of DMBA injections as the second group and received vitamin E+selenium (90 μg+1.8 μg/day), simultaneously. The fourth group had DMBA injections and melatonin (4.2 mg/kg body weight), simultaneously. DMBA alone caused significant inhibition of hepatic glutathione peroxidase (GSHPx), catalase (CAT), and superoxide dismutase (SOD) in the second group. In the third group, vitamin E+selenium restored DMBA-induced GSHPx inhibition significantly whereas CAT and SOD inhibition remained essentially unchanged. In the fourth group, melatonin not only significantly decreased DMBA-induced GSHPx inhibition but also fully reversed CAT and SOD inhibitions caused by DMBA. We speculate that melatonin alone provides better chemoprevention against DMBA-induced oxidative stress than the vitamin E+selenium combination.
Antifungal susceptibility testing

Unlike antibacterial susceptibility testing, reliable antifungal susceptibility testing is still largely in its infancy. Many methods have been described, but they produce widely discrepant results unless such factors as pH, inoculum size, medium formulation, incubation time, and incubation temperature are carefully controlled. Even when laboratories agree upon a common method, interlaboratory agreement may be poor. As a result of numerous collaborative projects carried out both independently and under the aegis of the Subcommittee on Antifungal Susceptibility Testing of the National Committee for Clinical Laboratory Standards, the effects of varying these factors have been extensively studied and a standard method which minimizes interlaboratory variability during the testing of Candida spp. and Cryptococcus neoformans has been proposed. This review summarizes this work, reviews the strengths and weaknesses of the proposed susceptibility testing standard, and identifies directions for future work.