Miracle-dz/UniFAR-FTUs huggingface dataset:
The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory

Purpose – The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach – Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A-share companies listed on Shanghai Stock Exchange was conducted to investigate the extent of greenhouse gas reporting. Multiple regression analysis was performed to determine the factors driving these companies' greenhouse gas reporting. Findings – It was found that most Chinese companies reported neutral and good news. The results also indicate larger companies operating in an industry which has higher level of carbon dioxide emissions tend to have higher levels of greenhouse gas disclosures, consistent with the expectation of legitimacy theory. However, profitability and overseas listing were not significantly related to greenhouse gas reporting. This is consistent with the findings of previous literature. Finally, contrary to expectations, state-owned companies report less greenhouse gas information than private companies. Originality/value – The paper contributes towards theory development by testing legitimacy theory in the context of greenhouse gas reporting by Chinese companies and contributes to existing literature on greenhouse gas reporting by focussing on the large emerging economy of China. The practical contribution of the paper rests in the area of accounting practice. The results outline the dearth in greenhouse gas reporting by Chinese companies, suggesting there needs to be future development of accounting standards in this area.
Rpg1, the Saccharomyces cerevisiae Homologue of the Largest Subunit of Mammalian Translation Initiation Factor 3, Is Required for Translational Activity*

Eukaryotic initiation factor 3 (eIF3) consists of at least eight subunits and plays a key role in the formation of the 43 S preinitiation complex by dissociating 40 and 60 S ribosomal subunits, stabilizing the ternary complex, and promoting mRNA binding to 40 S ribosomal subunits. The product of the Saccharomyces cerevisiae RPG1 gene has been described as encoding a protein required for passage through the G1 phase of the cell cycle and exhibiting significant sequence similarity to the largest subunit of human eIF3. Here we show that under nondenaturing conditions, Rpg1p copurifies with a known yeast eIF3 subunit, Prt1p. An anti-Rpg1p antibody co-immunoprecipitates Prt1p, and an antibody directed against the Myc tag of a tagged version of Prt1p co-immunoprecipitates Rpg1p, demonstrating that both proteins are present in the same complex. A cell-free translation system derived from the temperature-sensitiverpg1–1 mutant strain becomes inactivated by incubation at 37 °C, and its activity can be restored by the addition of the Rpg1-containing protein complex. Finally, the rpg1–1temperature-sensitive mutant strain shows a dramatic reduction of the polysome/monosome ratio upon shift to the restrictive temperature. These data show that Rpg1p is an authentic eIF3 subunit and plays an important role in the initiation step of translation.
Internationalization of Family–Controlled Firms: A Study of the Effects of External Involvement in Governance

This research focuses on family–controlled firms as an important type of family firms, and demonstrates how external parties in the governance (ownership and board of directors) can serve as a catalyst for their internationalization. Our framework also embraces the moderating effects of the competitive environmental heterogeneity and past performance on the relationship between external, nonfamily involvement in governance, and internationalization (scale and scope). The hypotheses are tested on a sample of 351 Swedish family–controlled firms. Our findings extend previous research on family firms and their internationalization, especially addressing some of the prior mixed findings, and offers implications for both theory and practice.
Must Love Kill the Family Firm? Some Exploratory Evidence

Family firms depend on a succession of capable heirs to stay afloat. If talent and IQ are inherited, this problem is mitigated. If, however, progeny talent and IQ display mean reversion (or worse), family firms are eventually doomed. Since family firms persist, solutions to this succession problem must exist. We submit that marriage can transfuse outside talent and reinvigorate family firms. This implies that changes to the institution of marriage—notably, a decline in arranged marriages in favor of marriages for “love”—bode ill for the survival of family firms. Consistent with this, the predominance of family firms correlates strongly across countries with plausible proxies for arranged marriage norms.
Forecasting real estate prices in Germany: the role of consumer confidence

The aim of the paper is to analyse the forecasting ability of various potential predictors for real estate prices in Germany over the short term. In the wake of the financial crisis, real estate prices in Germany started to increase markedly and still did so by the end of 2013. Despite a number of fundamental reasons, e.g. favourable lending conditions and Germany’s rapid return to economic growth, this provoked a discussion on whether consumers have too gloomy expectations regarding real estate prices in future. To capture the role of expectations for predicting real estate prices, in our forecast evaluation, we put special emphasis on various components of consumer confidence. Using single indicator models, we find that households’ perceived financial situations as well as their intended consumption/saving plans serve as valuable real estate price predictors.
Perceptions of Water pricing during a drought: a case study from South Australia

This paper examines the perceptions of urban and regional water consumers in three areas of South Australia on the fairness of the water pricing system, the impact of increases in water pricing on households and pricing as a driver of water conservation. The study was conducted in 2009 during a time of severe drought and mandatory water restrictions. The results did not show a general aversion to all aspects of price increases but rather different sectors of the population were particularly resistant to different, specific aspects of water pricing. A state-wide water pricing policy in South Australia means that all consumers pay the same rate per volume of water consumed regardless of their location; yet in the regional study area, where it costs more for the service provider to supply the water, the respondents had stronger feelings that the price of water should be higher in places where it costs more to supply it. Generally, low income earners were less in favor of a block pricing system than higher income earners. The latter findings indicate a common lack of awareness around various aspects of water pricing. Some implications of the findings for water managers are outlined.
Prognostic factors in Hodgkin's disease

The clinical records and treatment results of 163 patients with Hodgkin's disease, who were seen at Ellis Fischel State Cancer Hospital (EFSCH) between 1940 and 1971, were reviewed and analyzed. More than 200 clinical and histological variables were recorded for each case of Hodgkin's disease, including details of radiotherapy and chemotherapy. Statistical studies were carried out in order to evaluate the independent prognosis significance of each of these factors.
Decision-Making under Ambiguity Is Modulated by Visual Framing, but Not by Motor vs. Non-Motor Context. Experiments and an Information-Theoretic Ambiguity Model

A number of recent studies have investigated differences in human choice behavior depending on task framing, especially comparing economic decision-making to choice behavior in equivalent sensorimotor tasks. Here we test whether decision-making under ambiguity exhibits effects of task framing in motor vs. non-motor context. In a first experiment, we designed an experience-based urn task with varying degrees of ambiguity and an equivalent motor task where subjects chose between hitting partially occluded targets. In a second experiment, we controlled for the different stimulus design in the two tasks by introducing an urn task with bar stimuli matching those in the motor task. We found ambiguity attitudes to be mainly influenced by stimulus design. In particular, we found that the same subjects tended to be ambiguity-preferring when choosing between ambiguous bar stimuli, but ambiguity-avoiding when choosing between ambiguous urn sample stimuli. In contrast, subjects’ choice pattern was not affected by changing from a target hitting task to a non-motor context when keeping the stimulus design unchanged. In both tasks subjects’ choice behavior was continuously modulated by the degree of ambiguity. We show that this modulation of behavior can be explained by an information-theoretic model of ambiguity that generalizes Bayes-optimal decision-making by combining Bayesian inference with robust decision-making under model uncertainty. Our results demonstrate the benefits of information-theoretic models of decision-making under varying degrees of ambiguity for a given context, but also demonstrate the sensitivity of ambiguity attitudes across contexts that theoretical models struggle to explain.
Dietary vs. transport: an analysis of environmental burdens pertaining to a typical workday

This article deals with an evaluation of some environmental impacts of a normal workday. The aim is to compare the environmental load associated to different standard meals provided by a canteen, and a series of transport options from home to the workplace, adopting the life cycle assessment (LCA) methodology. LCA is a holistic methodology that evaluates the environmental burdens associated to industrial productions or anthropic activities, over the whole life cycle of a product. The environmental load associated to a service is characterized by a number of impact indicators internationally accepted, such as gross energy requirement, global warming potential (GWP), ozone layer depletion and others. The present paper shows the environmental impacts, calculated with the environmental product declaration and the cumulative energy demand methods, associated to some typical food courses and means of transportation. The present analysis considers as subject a generic worker who lives and works in a European urban area. The results highlight how often environmental impacts coming from the lunch, in particular when the menus contain meat, are higher than the ones attributable to the transport. Taking into account the GWP as example, this study assesses how the contribution for producing a single beef steak (120 g) is equivalent to drive a car for ca. 30 km
Loneliness, Depression, and Social Activity after Determination of Legal Blindness

In 84 blind clients, incidence of depression was 6% (5 subjects), and symptoms changed markedly as a function of time since determination of legal blindness. Self-reports of feelings of loneliness were evident in 20% (17 subjects). Report of loneliness was correlated with social inactivity. Depression and loneliness were unrelated to gender, marital or cognitive status, diagnostic category, or type of onset (sudden or progressive). Situational reactions were common after determination of blindness, but presence of vegetative signs of depression seemed atypical. Since affective disorders are associated with failure to return to prior social activities and cannot be predicted by commonly used patients' characteristics, the health care team should be prepared to identify, monitor, and manage affective symptoms in patients with significant visual loss.
The Market Mispricing of Special Items and Accruals: One Anomaly or Two?

Purpose - The purpose of this paper is to investigate whether the special items (SI) mispricing reported in Burgstahler Design/methodology/approach - This paper employs the control hedge-portfolio test, non-overlap hedge-portfolio test, and regression analysis to determine whether the SI anomaly is distinct from the ACC anomaly. In addition, the Mishkin test is used to examine the impact of SI on the ACC anomaly. Findings - This paper has four main findings. First, one-year-ahead abnormal returns to the special-items-based hedge portfolio are much diminished when holding ACC constant, whereas those to the ACC-based hedge portfolio remain significantly positive when holding SI constant. Second, the special-items-based hedge portfolio loses much of its ability to earn future abnormal returns without the help of extreme ACC, whereas the ACC-based hedge portfolio remains profitable without the help of extreme SI. Third, SI are no longer negatively associated with future abnormal returns after controlling for ACC, whereas ACC remain negatively associated with future abnormal returns after controlling for SI. Finally, SI affect the extent to which the market overprices ACC, with negative (positive) SI aggravating (alleviating) ACC overpricing. Originality/value - This is the first paper to show that the SI anomaly is dependent on the ACC anomaly.
Collaborative destination marketing: Roles and strategies of convention and visitors bureaus

The development and marketing of tourism destinations has increasingly focused on collaboration and community approach in which convention and visitors bureaus (CVBs) are playing important roles in coordinating marketing activities and developing desired image of the destination in the marketplace. However, the fulfillment of the CVB's destination marketing role has been challenged by a number of issues related to governance and positioning. Taking a case study approach, this study attempts to understand the roles and strategies of CVBs in collaborative destination marketing and assess the collaborative marketing relationships and activities between the CVB and local tourism businesses. Discussions and implications are provided based on the study results.
Heeding the call: seminary enrollment and the business cycle

We examine a panel of divinity school enrollments to explore the motivations of prospective clergy considering post-graduate training in preparation for the ministry. Employing the fixed-effects within estimator allows us to see pecuniary motivations while controlling for the differences between types of divinity school and denomination. We find decisions by prospective clergy to enroll in seminary are responsive to changes in the business cycle as well as salaries. Our results reinforce the view that variation in opportunity costs associated with business cycles plays a significant role in the timing of human capital formation even for those with mostly nonmonetary motivations.
Stock Price Movements in Response to Stock Issues under Asymmetric Information

This paper characterizes the function relating the number of new shares issued by a firm to the resulting change in the firm's stock price, when insiders are asymmetrically informed. We show that, in equilibrium, the stock price will be a decreasing function of the issue size; moreover, the rate of decrease can be so rapid to cause "equity rationing. " We also show that there will be underinvestment relative to the symmetric information case. RECENT EMPIRICAL WORK HAS shown that the announcement of a stock issue is associated with a drop in the corresponding share price1, and Myers and Majluf [9] have explained why one would expect this result under asymmetric information. If management is acting in the interests of the current shareholders, it will be reluctant to issue new stock when it knows the value of the firm's existing assets is high. A stock issue, therefore, signals to the market that the firm's current assets are overvalued and drives down the share price. In this paper, we generalize the Myers-Majluf model by eliminating the assumption that the firm has a single all-or-nothing investment opportunity whose cash requirements are fixed and known by all investors, and by allowing the firm to choose not merely whether to issue stock, but also how much stock to issue2. This generalization allows us to analyze questions about the relationship between the stock price and the issue size, which do not arise in the Myers-Majluf model. Our principal results are, first, that the stock price following the announcement
Illicit Cosmetic Silicone Injection: A Recent Reiteration of History

AbstractThe injection of liquid silicone for cosmetic augmentation has a history of both legal as well as illicit practice in the United States and worldwide. Recently, the American Society of Plastic Surgeons has launched a public awareness campaign through patient stories and various statements in response to the rise in deaths related to this illicit practice. A articular segment of the population that has become a target is the transgender patient group. A brief review is provided of the history of industrial liquid silicone injection, including the pathophysiology to fully describe and review silicone injection injury. Three cases of soft tissue cellulitis and wound necrosis treated at our institution are summarized and a treatment algorithm proposed based on literature review of treatment options and our own experience.
A Psychophysiological Study of Nightmares

HE PROBLEM OF THE DREAbr of the traumatic neurosis seems to have preoccupied and puzzled Freud through most of his scienT tific life, and consideration of this phenomenon had rather fateful consequences for him leading to his major theoretical formulations about the repetition compulsion and the death instinct. Freud (1920) noted that dreams occurring in traumatic neuroses have the characteristic of repeatedly bringing the patient back into the situation of his accident from which he awakens in fright. This, he commented, “astonishes people far too little,” and remarked further, “Anyone who accepts it as something selfevident that their dreams would put them back at night into the situation that caused them to fall ill has misunderstood the nature of dreams. It would be more in harmony with their nature if they showed the patient pictures from his healthy past or of the cure for which lie hopes” (p. 13). Freud referred to the posttraumatic dream as a “dark and dismal subject” because he could not reconcile it with the wish fulfillment theory and, in fact, finally had to admit that it constituted an exception. He felt forced to admit that traumatic dreams
The Core Executive's Approach to Regulation: From ‘Better Regulation’ to ‘Risk‐Tolerant Deregulation’

This article examines changes in the New Labour core executive’s approach to regulation and its relationship with risk, through analysing documentary, legislative and press sources concerning approaches to regulatory decision-making. It claims that an initial commitment to ‘better regulation’ has gradually been replaced by explicit support for deregulation. A reduction in the scope of regulation was also promoted by the Thatcher and Major governments. The New Labour core executive shares previous (Conservative) administrations’ concern to include business in deregulatory decision-making. However, the article claims that there is one significant difference in the New Labour deregulatory approach: a new toleration of risk. Deregulation is, now, described as a corrective to regulators’ over-reactions to perceived risks, which, it is claimed, are holding back economic and technological progress. However, this new approach excludes competing views concerning how risk should be regulated. In particular, it does not engage with widespread popular views that governments should continue to protect against risk.
Clinical spectrum, morbidity, and mortality of acquired immunodeficiency syndrome in Taiwan: a 5-year prospective study.

The clinical spectrum of AIDS and changes of morbidity and mortality associated with HIV infection following initiation of highly active antiretroviral therapy (HAART) are rarely described in the less developed countries in the Asia-Pacific region. We prospectively observed on a follow-up basis 309 HIV-infected patients (82.8% with AIDS) at National Taiwan University Hospital in Taiwan, where highly active antiretroviral therapy (HAART) has been provided to all patients at no charge at any stage of HIV infection since April 1, 1997, to describe the spectrum of HIV-associated opportunistic diseases and evaluate changes of morbidity and mortality from June 24, 1994 through June 23, 1999. Of the patients, 59.3% at study entry had a CD4+ lymphocyte count of <50 cells/microliter. The five leading HIV-associated opportunistic infections included oroesophageal candidiasis (195 patients), Pneumocystis carinii pneumonia (93), tuberculosis (77), mucocutaneous herpes simplex infection (74), and cytomegalovirus diseases (73). The incidence rates of seven major AIDS-defining opportunistic diseases were declining though the changes of the relative proportions varied. The median duration of hospitalization decreased from 36 days in 1995 to 12 days in 1999 (p =.0001). Overestimated mortality rate declined from 148.4 per 100 patient-years in 1995 to 7.4 per 100 patient-years in 1999 (p =.0001) whereas the underestimated mortality rate declined from 110.5 to 5.39 per 100 patient-years (p =.0001). Risk ratio (RR) for mortality in patients who received HAART compared with those who did not was 0.410 (95% confidence interval [CI], 0.249-0.674; p =.0004) and the RR was 0.250 (95% CI, 0.127-0.492; p =.0001) when the analysis was limited to patients with an initial CD4+ lymphocyte count <100 cells/microliter and follow-up duration >30 days after adjusting for their age, gender, type of risk behavior, and CD4+ lymphocyte count. Morbidity and mortality were declining with each study year even in a population consisting mainly of patients at the advanced stage of HIV infection in Taiwan. Earlier diagnosis, accumulation of clinical experience, and use of HAART were associated with lower mortality rates.
Local Government in the Australian Federation

From the historically minimalist role of councils in Australia, local government has evolved into a level of government characterised by diversity and the wide range of services provided in response to community needs. As part of this evolutionary process, local government public policy, including local government reform programs throughout Australia, have developed within a context of complex interplays between state and federal governments. These inter-governmental relationships are multi-faceted and have historical, legislative, functional, financial and political dimensions. By examining these dimensions it can be demonstrated that contemporary local government in Australia experiences a degree of powerlessness within the federal system due to a lack of constitutional recognition at the federal level, the legislative status of councils based on laws enacted by each state, a lack of financial capacity to meet community expectations due to cost shifting, limited funding options, and a lack of financial autonomy. Local government also faces many challenges in maximising its political influence and participation in policy discussions at the state and national levels. This powerlessness makes local government vulnerable to ad hoc reform such as amalgamations and it can be argued that these reform processes have the potential to adversely impact on the community's experience of democratic principles such as responsiveness, representativeness, access and accountability at the local level.